Cambridge IGCSE™ Accounting (0452) Syllabus for examinations in 2027, 2028, and 2029:
This official syllabus from Cambridge International outlines the Accounting (0452) course for exams in 2027, 2028, and 2029, available in June, November, and March (India) series. It covers fundamentals like the purpose of accounting and the accounting equation, data recording via double-entry and business documents, verification through trial balances and reconciliations, and procedures for depreciation, debts, and inventory.
Content Overview
The syllabus is structured into seven main sections:
- Fundamentals: Purpose of accounting, accounting equation.
- Data Sources: Double-entry, documents, prime entry books.
- Verification: Trial balance, error correction, bank reconciliation, control accounts.
- Procedures: Capital/revenue, depreciation, payables/receivables, debts, inventory.
- Financial Statements: Sole traders, partnerships, companies, manufacturing, clubs, incomplete records.
- Analysis: Ratios, interpretation, comparisons, stakeholders, limitations.
- Concepts: Principles, ethics, technology, sustainability.
Download the full PDF: https://www.cambridgeinternational.org/Images/718141-2027-2029-syllabus.pdf (official source) or mirror https://venkatadda.com/wp-content/uploads/2026/03/718141-2027-2029-syllabus.pdf.
Assessment Details
All candidates take two papers for grades A*–G:
- Paper 1: 1h 30m Multiple Choice (30%, 40 marks, 40 questions).
- Paper 2: 1h 45m Structured Written (70%, 100 marks, 5 questions).
Key ratios (e.g., gross profit margin, ROCE, current ratio) are specified for calculations.