Cambridge IGCSE Accounting

Syllabus 0452 · 2026 · sourced from Cambridge Assessment International Education — official syllabus PDF, verified 2026-08-19.

1. 1. The fundamentals of accounting

   • 1.1 The purpose of accounting
   • 1.2 The accounting equation

2. 2. Sources and recording of data

   • 2.1 The double entry system of book-keeping
   • 2.2 Business documents
   • 2.3 Books of prime entry

3. 3. Verification of accounting records

   • 3.1 The trial balance
   • 3.2 Correction of errors
   • 3.3 Bank reconciliation
   • 3.4 Control accounts

4. 4. Accounting procedures

   • 4.1 Capital and revenue expenditure and receipts
   • 4.2 Accounting for depreciation and disposal of non-current assets
   • 4.3 Other payables and other receivables
   • 4.4 Irrecoverable debts and provision for doubtful debts
   • 4.5 Valuation of inventory

5. 5. Preparation of financial statements

   • 5.1 Sole traders
   • 5.2 Partnerships
   • 5.3 Limited companies
   • 5.4 Clubs and societies
   • 5.5 Manufacturing accounts
   • 5.6 Incomplete records

6. 6. Analysis and interpretation

   • 6.1 Calculation and understanding of accounting ratios
   • 6.2 Interpretation of accounting ratios
   • 6.3 Inter-firm comparison
   • 6.4 Interested parties
   • 6.5 Limitations of accounting statements

7. 7. Accounting principles and policies

   • 7.1 Accounting principles
   • 7.2 Accounting policies