Cambridge 0452 and 0985 · Sub-topic 4.3
Other payables and other receivables
The 4 skills the syllabus asks for, the slips that cost marks, and how our teachers explain it.
What students must be able to do
- Explain why costs and revenues are matched.
- Record accrued and prepaid expenses with ledger accounts and journals.
- Record accrued and prepaid income.
- From 2027: apply the matching or accruals concept explicitly.
Official wording: Cambridge IGCSE Accounting 0452: syllabus for 2027-2029 (Version 1), page 14; Cambridge IGCSE Accounting 0452: syllabus for examination in 2026 (Version 2, December 2025), page 14. See all sources.
How our teachers teach it
The principle is that an expense belongs to the period it was used in, not the period it was paid in. Our teachers use a simple expense account with a bring-down line and ask students to say, in words, whether the balance is owed or paid ahead. Once the words are right, the debit and credit follow.
If any of these slips sound familiar, we can help. A teacher can mark your child's answers on other payables and other receivables line by line and show where the marks go. Book a trial class.
How the wording changed for 2027
The 2027-2029 syllabus names the matching or accruals concept in the objectives. The recording tasks are unchanged.
Where it is examined
Other payables and other receivables can appear in either paper, as a short question or as part of a longer task. Cambridge bases both papers on the whole syllabus. See the guides to Paper 1 and Paper 2 for the format.
Sources: Cambridge IGCSE Accounting 0452: syllabus for 2027-2029 (Version 1), pages 9, 22. See all sources.
Practise it
- Key terms: Accrual, Prepayment, Accrued income, Income received in advance, Matching concept
- Skills: How to record accruals and prepayments, How to adjust for accrued and prepaid income
- Worked examples: accruals and prepayments
- Practice questions: accruals and prepayments
- One-to-one Cambridge 0452 tuition
Other sub-topics in topic 4
Other payables and other receivables: questions
Where do these balances appear in the statement of financial position?
Does the 0985 (9 to 1) syllabus cover other payables and other receivables too?
Which syllabus numbering should I use?
Get help with other payables and other receivables
The trial class works through Cambridge IGCSE Accounting questions with a teacher, so you see how the paper is approached. One-to-one and online, from RM75/hr.
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