Cambridge IGCSE · 0452 · Data 2020–2025
Most-tested topics in IGCSE Accounting
Just 3 chapters — Accounting procedures, Sources and recording of data, Preparation of financial statements — carry about 72% of all the marks. Revise those first.
Based on 82 real Cambridge past papers and 10,840 tagged marks, 2020–2025. Ranked by marks, not guesswork.
Historical counts from past papers — not an exam prediction. Download the data (CSV)
Revise these first
The topics that carry the most marks, highest first. Each opens the free past-paper questions.
- 1Practise →4.3 Other payables and other receivables12% of marksAccounting proceduresEvery year
- 2Practise →Accounting proceduresEvery year
- 3Practise →2.1 The double entry system of book-keeping10% of marksSources and recording of dataEvery year
- 4Practise →4.5 Valuation of inventory8% of marksAccounting proceduresEvery year
- 5Practise →3.2 Correction of errors7% of marksVerification of accounting recordsEvery year
- 6Practise →Accounting proceduresEvery year
- 7Practise →2.3 Books of prime entry6% of marksSources and recording of dataEvery year
- 8Practise →3.1 The trial balance4% of marksVerification of accounting recordsEvery year
See the full breakdown — all 27 topics across 7 chapters
Accounting procedures
39% of marks- 4.3 Other payables and other receivablesEvery year1260 marks · 140 qs
- 4.2 Accounting for depreciation and disposal of non-current assetsEvery year1080 marks · 146 qs
- 4.5 Valuation of inventoryEvery year880 marks · 111 qs
- 4.4 Irrecoverable debts and provision for doubtful debtsEvery year740 marks · 111 qs
- 4.1 Capital and revenue expenditure and receiptsEvery year300 marks · 71 qs
Sources and recording of data
16% of marks- 2.1 The double entry system of book-keepingEvery year1060 marks · 198 qs
- 2.3 Books of prime entryEvery year600 marks · 115 qs
- 2.2 Business documentsEvery year100 marks · 55 qs
Preparation of financial statements
16% of marks- 5.3 Limited companiesEvery year360 marks · 92 qs
- 5.1 Sole tradersEvery year300 marks · 121 qs
- 5.5 Manufacturing accountsEvery year300 marks · 79 qs
- 5.4 Clubs and societiesEvery year280 marks · 79 qs
- 5.6 Incomplete recordsEvery year260 marks · 65 qs
- 5.2 PartnershipsEvery year240 marks · 84 qs
Verification of accounting records
15% of marks- 3.2 Correction of errorsEvery year780 marks · 184 qs
- 3.1 The trial balanceEvery year460 marks · 67 qs
- 3.4 Control accountsEvery year220 marks · 75 qs
- 3.3 Bank reconciliationEvery year160 marks · 55 qs
Analysis and interpretation
8% of marks- 6.1 Calculation and understanding of accounting ratiosEvery year420 marks · 124 qs
- 6.2 Interpretation of accounting ratiosEvery year400 marks · 92 qs
- 6.4 Interested partiesEvery year80 marks · 28 qs
- 6.3 Inter-firm comparisonRecurring20 marks · 6 qs
- 6.5 Limitations of accounting statementsRecurring0 marks · 3 qs
Accounting principles and policies
4% of marks- 7.1 Accounting principlesEvery year380 marks · 101 qs
- 7.2 Accounting policiesRecurring20 marks · 14 qs
The fundamentals of accounting
1% of marks- 1.2 The accounting equationEvery year140 marks · 96 qs
- 1.1 The purpose of accountingEvery year0 marks · 49 qs
Turn the data into practice
Every topic above is drawn from real Cambridge IGCSE Accounting papers, tagged to the syllabus. Students can drill the high-frequency topics in the free bank; teachers can turn any of them into a ready-to-print worksheet in seconds. Or explore the full six-year trends in the interactive records.