Cambridge O Level · 7707 · Data 2020–2025
Most-tested topics in O-Level Accounting
Just 3 chapters — Accounting procedures, Verification of accounting records, Preparation of financial statements — carry about 76% of all the marks. Revise those first.
Based on 48 real Cambridge past papers and 5,820 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 →Accounting proceduresEvery year
- 2Practise →4.5 Valuation of inventory8% of marksAccounting proceduresEvery year
- 3Practise →3.2 Correction of errors8% of marksVerification of accounting recordsEvery year
- 4Practise →4.3 Other payables and other receivables7% of marksAccounting proceduresEvery year
- 5Practise →Accounting proceduresEvery year
- 6Practise →2.3 Books of prime entry6% of marksSources and recording of dataEvery year
- 7Practise →3.1 The trial balance6% of marksVerification of accounting recordsEvery year
- 8Practise →2.1 The double entry system of book-keeping4% of marksSources and recording of dataEvery year
See the full breakdown — all 27 topics across 7 chapters
Accounting procedures
38% of marks- 4.2 Accounting for depreciation and disposal of non-current assetsEvery year680 marks · 85 qs
- 4.5 Valuation of inventoryEvery year480 marks · 60 qs
- 4.3 Other payables and other receivablesEvery year420 marks · 62 qs
- 4.4 Irrecoverable debts and provision for doubtful debtsEvery year420 marks · 59 qs
- 4.1 Capital and revenue expenditure and receiptsEvery year220 marks · 34 qs
Verification of accounting records
19% of marks- 3.2 Correction of errorsEvery year460 marks · 98 qs
- 3.1 The trial balanceEvery year340 marks · 39 qs
- 3.3 Bank reconciliationEvery year160 marks · 38 qs
- 3.4 Control accountsEvery year160 marks · 48 qs
Preparation of financial statements
18% of marks- 5.3 Limited companiesEvery year240 marks · 56 qs
- 5.1 Sole tradersEvery year200 marks · 56 qs
- 5.5 Manufacturing accountsEvery year200 marks · 44 qs
- 5.4 Clubs and societiesEvery year160 marks · 45 qs
- 5.6 Incomplete recordsEvery year140 marks · 27 qs
- 5.2 PartnershipsEvery year120 marks · 49 qs
Sources and recording of data
12% of marks- 2.3 Books of prime entryEvery year360 marks · 59 qs
- 2.1 The double entry system of book-keepingEvery year240 marks · 66 qs
- 2.2 Business documentsEvery year100 marks · 39 qs
Analysis and interpretation
10% of marks- 6.1 Calculation and understanding of accounting ratiosEvery year240 marks · 79 qs
- 6.2 Interpretation of accounting ratiosEvery year220 marks · 34 qs
- 6.4 Interested partiesEvery year120 marks · 22 qs
- 6.3 Inter-firm comparisonRecurring20 marks · 4 qs
- 6.5 Limitations of accounting statementsOne-off0 marks · 1 qs
Accounting principles and policies
1% of marks- 7.1 Accounting principlesEvery year80 marks · 43 qs
- 7.2 Accounting policiesRecurring0 marks · 5 qs
The fundamentals of accounting
1% of marks- 1.2 The accounting equationEvery year40 marks · 38 qs
- 1.1 The purpose of accountingEvery year0 marks · 28 qs
Turn the data into practice
Every topic above is drawn from real Cambridge O Level 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.