Exam code: 0452 & 0985
Cambridge (CIE) IGCSE Accounting exam questions and answers, organised by topic. Downloadable PDFs written by teachers and examiners.
Syllabus Edition
First teaching 2021
·Last exams 2026
Business Documents
Introduction to Business Documents, Business Documents for Credit Transactions, Business Documents for Cash Transactions
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Books of Prime Entry
Introduction to Books of Prime Entry, Cash Books & The General Journal
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Double Entry Book-keeping with Ledger Accounts
The Double Entry System, Ledgers, Recording Sale Transactions, Recording Purchase Transactions, Recording Other Transactions, Balancing Accounts, Transferring Balances to the Income Statement, Interpreting Accounts & Their Balances
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The Cash & Petty Cash Books
The Cash Book, The Petty Cash Book
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The Trial Balance & Correction of Errors
The Trial Balance, Errors & Journal Entries, Errors & The Suspense Account, Impact of Errors on Profit & Financial Position
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Bank Reconciliation
Use of a Bank Statement, Bank Reconciliation Statements
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Control Accounts
Purpose of a Control Account, Sales Ledger Control Accounts, Purchases Ledger Control Accounts
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Capital & Revenue Expenditure & Receipts
Capital & Revenue Expenditure, Capital & Revenue Receipts
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Depreciation & Disposal of Non-Current Assets
Depreciation, Provision for Depreciation, Disposal of Non-Current Assets
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Other Payables & Other Receivables
Accrued & Prepaid Expenses, Accrued & Prepaid Income
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Irrecoverable Debts & Provision for Doubtful Debts
Irrecoverable Debts, Provision for Doubtful Debts
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Financial Statements for Sole Traders
Sole Traders, Income Statement, Statement of Financial Position, Adjustments for Provision for Depreciation, Adjustments for Provisions for Doubtful Debts, Adjustments for Accrued & Prepaid Expenses, Adjustments for Accrued & Prepaid Income, Adjustments to Financial Statements
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Financial Statements for Partnerships
Partnerships, Income Statement, Appropriation Accounts, Capital & Current Accounts, Statement of Financial Position
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Financial Statements for Limited Companies
Limited Companies, Income Statement, Statement of Changes in Equity, Statement of Financial Position
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Financial Statements for Clubs & Societies
Accounts for Clubs & Societies, Subscriptions Account, Receipts & Payments Account, Income & Expenditure Account, Statement of Financial Position
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Financial Statements for Manufacturing Businesses
Manufacturing Businesses, Manufacturing Account, Income Statement & Statement of Financial Position
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Incomplete Records
Incomplete Records, Statement of Affairs, Calculating Values using Control Accounts, Calculating Values using Accounting Ratios
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Accounting Ratios
Profitability Ratios, Liquidity Ratios, Efficiency Ratios, Inter-firm Comparison, Interested Parties, Limitations of Accounting Statements
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Accounting Principles & Policies
Accounting Principles, Accounting Policies
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