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IGCSE Accounting

Cambridge IGCSE Accounting introduces the principles of double-entry bookkeeping, financial statements, and the interpretation of accounts for individuals and businesses.

Difficulty

Moderate

Popularity

52%

Past questions

3

Study tips

5

Key Topics

Double-Entry BookkeepingThe Trial BalanceFinancial StatementsAdjustmentsControl AccountsPartnerships & CompaniesAnalysis & Interpretation

Exam Format & Dates

When Offered

May/June & October/November, annually

Total Duration

~3 hours across 2 papers

Scoring

Grades A*–G (or 9–1 in some regions)

Pass Score

C / Grade 4 = standard pass | A*/9 = highest

Administered by: Cambridge Assessment International Education (CAIE)Next date: May/June 2026
SectionDurationContentWeight
Paper 1 — Multiple Choice1 hour 15 minutes35 MCQ30%
Paper 2 — Structured Questions1 hour 45 minutesStructured + accounts70%

Exam Breakdown & Insights

Paper 1 — Multiple Choice30%
Paper 2 — Structured Questions70%
3/5

Difficulty · Challenging

52

Popularity score

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1 votes

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Study Tips

  1. 1

    Define every key term precisely — many exam marks come from accurate use of subject terminology.

  2. 2

    Apply concepts to real-world scenarios; application questions dominate modern exams.

  3. 3

    Work through past papers under timed conditions — familiarity with question style is half the battle.

  4. 4

    Work through Cambridge past papers and mark schemes — examiner wording is consistent year to year.

  5. 5

    Read examiner reports: they tell you exactly which mistakes cost students marks last session.

Past Exam Questions

MediumDouble-Entry Bookkeeping2023

Define the key terms associated with Double-Entry Bookkeeping and explain why they matter in this subject.

HardThe Trial Balance2022

Apply the concept of The Trial Balance to a realistic scenario, explaining your reasoning step by step.

MediumFinancial Statements2024

Evaluate the strengths and limitations of Financial Statements, using evidence to support a clear, balanced conclusion.

Common Mistakes to Avoid

  • Memorizing definitions without practicing application to scenarios.

  • Ignoring the marks allocated per question — a 2-mark answer doesn't need a paragraph.

  • Never practicing under timed conditions before the real exam.

Official Resources

Free, official study material for IGCSE Accounting — always start with the source your exam board publishes.

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