Accounting
Cambridge IGCSE
This is the published topic structure for Cambridge Cambridge IGCSE Accounting 0452, 2026. Topics map to the papers below, so a student entered for only some components never sees progress counted against papers they do not sit.
Papers in this syllabus
Every component Cambridge lists for 0452. Which ones a candidate sits depends on the route chosen.
Syllabus topics
The topics a teacher works through, in syllabus order.
1 The fundamentals of accounting
The purpose of accounting · The accounting equation
2 Sources and recording of data
The double entry system of book-keeping · Business documents · Books of prime entry
3 Verification of accounting records
The trial balance · Correction of errors · Bank reconciliation · Control accounts
4 Accounting procedures
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 Preparation of financial statements
Sole traders · Partnerships · Limited companies · Clubs and societies · Manufacturing accounts · Incomplete records
6 Analysis and interpretation
Calculation and understanding of accounting ratios · Interpretation of accounting ratios · Inter-firm comparison · Interested parties · Limitations of accounting statements
7 Accounting principles and policies
Accounting principles · Accounting policies
Source: Cambridge International Accounting 0452 syllabus, 2026. Extracted and checked against the published structure. Cambridge International is not affiliated with Fect and does not endorse it. All Cambridge courses.