Accounting 0452

Cambridge IGCSE Accounting (0452) is designed for learners typically aged 14–16 who wish to gain a foundation in the principles and practices of accounting. This course builds both theoretical understanding and practical skills in recording, reporting and interpreting financial information, preparing students for further academic study and workplace contexts.

The syllabus covers essential accounting concepts, including the fundamentals of bookkeeping, double-entry systems, preparation of financial statements, and the analysis of accounting information. It emphasises accuracy, logical reasoning, numeracy, and clarity in financial communication.

Learning progresses from basic principles through to more complex applications such as managing accounts for different types of organisations (e.g., sole traders, partnerships, companies), and interpreting financial results using accounting ratios.