Cambridge AssessmentInternational EducationSyllabusCambridge IGCSETMAccounting 0452Use this syllabus for exams in 2026Exams are available in the June and November series.Exams are also available in the March series in India.Version 1For the purposes of screen readers,any mention in this document of Cambridge IGCSECambridgerefers to Cambridge International General Certificate of Secondary Education.PathwayWhy choose Cambridge International?Cambridge Intemational prepares school students for life,helping them develop an informed curiosity and alasting passion for learning.We are part of the University of Cambridge.Our Cambridge Pathway gives students a clear path for educational success from age 5 to 19.Schools canshape the curriculum around how they want students to learn-with a wide range of subjects and flexible waysto offer them.It helps students discover new abilities and a wider world,and gives them the skills they need forlife,so they can achieve at school,university and work.Our programmes and qualifications set the global standard for international education.They are created bysubject experts,are rooted in academic rigour and reflect the latest educational research.They provide astrong platform for learners to progress from one stage to the next,and are well supported by teaching andlearning resources.Learn more about our research at www.cambridgeassessment.org.uk/our-research/We believe education works best when curriculum,teaching,leamning and assessment are closely aligned.Our programmes develop deep knowledge,conceptual understanding and higher-order thinking skills,toprepare students for their future.Together with schools,we develop Cambridge leamers who are confident,responsible,reflective,innovative and engaged-equipped for success in the modern world.Every year,nearly a million Cambridge students from 10000 schools in 160 countries prepare for their futurewith the Cambridge Pathway.School feedback:'We think the Cambridge curriculum is superb preparation for university.'Feedback from:Christoph Guttentag,Dean of Undergraduate Admissions,Duke University,USAQuality managementCambridge International is committed to providing exceptional quality.In line with this commitment,ourquality management system for the provision of international education programmes and qualificationsISO 9001:2015.Leamn more at www.cambridgeinternational.org/about-us/our-standards/Cambridge Assessment Intemational Education is part of Cambridge University Press Assessment.Cambridge University PressAssessment is a department of the University of Cambridge.Cambridge University Press Assessment retains the copyright on all its publications.Registered centres are pemmitted to copymaterial from this booklet for their own internal use.However,we cannot give pemmission to centres to photocopy any material that isacknowledged to a third party even for internal use within a centre.ContentsWhy choose Cambridge International?1 Why choose this syllabus?2 Syllabus overview.…7Aims7Content overviewAssessment overview9Assessment objectives103Subject content...Appendix194 Details of the assessment.....20Paper 1-Multiple Choice20Paper 2-Structured Written Paper20Command words21225 What else you need to know ......................23Before you start23Making entries24Accessibility and equality24After the exam25How students and teachers can use the grades26Changes to this syllabus for 202627Important:Changes to this syllabusFor information about changes to this syllabus for 2026,go to page 27.The latest syllabus is version 1,published September 2023.There are no significant changes which affectteaching.Any textbooks endorsed to support the syllabus for examination from 2020 are still suitable for use with thissyllabus.