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Cambridge IGCSE Accounting

Accounting for Cambridge IGCSE (syllabus 0452) — what the qualification covers, and the study material Marlbridge publishes for it.

Syllabus
0452
Board
Cambridge
Qualification
IGCSE

At a glance

Qualification
Cambridge IGCSE Accounting
Spec code
0452
Does Marlbridge teach it?
Yes
Are resources available?
Yes — 9 published
Is enrolment open?
Enquire to join — no online enrolment yet
Where was this verified?
2026-08-19, official Cambridge specification

Compiled and maintained by the Marlbridge Academic Team, checked against the official Cambridge specification on 2026-08-19.

Spotted something wrong on this page? Report an error — see the corrections policy.

The qualification

Cambridge IGCSE Accounting (0452)

Cambridge IGCSE Accounting is accepted by universities and employers as proof of an understanding of the theory and concepts of accounting, and the ways in which accounting is used in a variety of modern economic and business contexts. Learners focus on the skills of recording, reporting, presenting and interpreting financial information. — Cambridge, official syllabus page

Version 2 syllabus, valid for exams in 2026 only (June, November, and March in India) — a single-year series that should be re-checked for a successor when next touched.

Specifications change between examination series. Always confirm the current syllabus and assessment structure on the Cambridge syllabus page for your examination year.

Assessment structure

Linear qualification

Assessment components for Cambridge Accounting 0452
Component Duration Marks Weighting Type
Paper 1: Multiple Choice 1h 15m 35 30% Multiple choice
Paper 2: Structured Written Paper 1h 45m 100 70% Written exam

Source: official Cambridge specification, verified 2026-08-27. Directly confirmed against the official PDF (Assessment overview, p.9, and Details of the assessment, p.20): Paper 1 Multiple Choice (1h15, 35 marks, 30%, all 35 questions answered) and Paper 2 Structured Written Paper (1h45, 100 marks, 70%, five 20-mark questions), both externally assessed, calculators permitted in both. This is a single-year syllabus edition (2026), not tiered. Examination-series window 2026 (June, November, and March-in-India series); no separate first-teaching date published.

Assessment FAQs

How is Cambridge Accounting (0452) assessed?

Cambridge Accounting (0452) is assessed through: Paper 1 (Multiple Choice) — 1h 15m, 35 marks, 30% of the qualification; Paper 2 (Structured Written Paper) — 1h 45m, 100 marks, 70% of the qualification. It is a linear qualification. Source: official Cambridge specification, verified 2026-08-27.

The subject

Accounting teaching and study resources, organised by level and topic.

All Accounting at Marlbridge

Syllabus topics

The 7 topics below are the official subject content of Cambridge IGCSE Accounting (0452), for the 2026 examination series, reproduced from the Cambridge syllabus document.

A topic listed here is part of the syllabus. It does not mean Marlbridge has published material for it — topics with resources are marked. Marlbridge currently has resources for 3 of 7 topics.

  1. 1 The fundamentals of accounting

    3 Marlbridge resources

    The purpose of accounting · The accounting equation

  2. 2 Sources and recording of data

    3 Marlbridge resources

    The double entry system of book-keeping · Business documents · Books of prime entry

  3. 3 Verification of accounting records

    3 Marlbridge resources

    The trial balance · Correction of errors · Bank reconciliation · Control accounts

  4. 4 Accounting procedures

    Syllabus topic · no resource yet

    Capital and revenue expenditure and receipts · Accounting for depreciation and disposal of non-current assets · Other payables and other receivables · Irrecoverable debts and provision for doubtful debts · Valuation of inventory

  5. 5 Preparation of financial statements

    Syllabus topic · no resource yet

    Sole traders · Partnerships · Limited companies · Clubs and societies · Manufacturing accounts · Incomplete records

  6. 6 Analysis and interpretation

    Syllabus topic · no resource yet

    Calculation and understanding of accounting ratios · Interpretation of accounting ratios · Inter-firm comparison · Interested parties · Limitations of accounting statements

  7. 7 Accounting principles and policies

    Syllabus topic · no resource yet

    Accounting principles · Accounting policies

Source: Cambridge Assessment International Education — official syllabus PDF — 2026 series. Verified 2026-08-19. Always check the current syllabus for your examination year.

Study resources

Revision material

Exam preparation

Accounting at other qualifications

These are separate qualifications with different syllabuses and assessments — not different names for the same course. Check which one your school enters you for.

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