Cambridge 0985 · Graded 9 to 1
Cambridge IGCSE (9–1) Accounting (0985)
Cambridge 0985 has the same papers and content as 0452 for 2027 to 2029. Only the grading differs: 9 to 1 instead of A* to G.
Every figure on this page is taken from the board's own document and cited at the foot of each section. Checked 11 October 2026.
0985 assessment at a glance
| Syllabus for 2027 to 2029 | |
|---|---|
| Syllabus document | Version 1, for examination in 2027, 2028 and 2029 |
| Paper 1 duration | 1 hour 30 minutes |
| Paper 1 marks | 40 marks |
| Paper 1 questions | 40 multiple-choice questions, all compulsory |
| Paper 1 weighting | 30% of the qualification |
| Paper 2 duration | 1 hour 45 minutes |
| Paper 2 marks | 100 marks |
| Paper 2 questions | Five compulsory questions of 20 marks each, based on stimulus material |
| Paper 2 weighting | 70% of the qualification |
| Assessment objectives (qualification) | AO1 Knowledge and understanding 66%, AO2 Analysis 24%, AO3 Evaluation 10% of the qualification |
| Series | June and November series; the March series is for schools in India |
| Grades | Grades 9 to 1 |
Sources: Cambridge IGCSE (9-1) Accounting 0985: syllabus 2027-2029 (Version 1), pages 1, 9, 10, 22, 24. See all sources.
How the marks are weighted across skills
Every paper tests a mix of assessment objectives, which are the skills behind the marks. The board publishes approximate weightings. They show how much of the qualification rewards recall, how much rewards application and how much rewards judgement.
- AO1 Knowledge and understanding 66%, AO2 Analysis 24%, AO3 Evaluation 10% of the qualification.
- Paper 1: AO1 80%, AO2 20%, AO3 0%.
- Paper 2: AO1 60%, AO2 25%, AO3 15%.
Sources: Cambridge IGCSE (9-1) Accounting 0985: syllabus 2027-2029 (Version 1), page 10. See all sources.
What the course covers
For 2027 to 2029 the subject content is the same as 0452. The 7 topics below follow the board's own structure. Each links to our guide to it, with the learning objectives in plain English.
- The fundamentals of accounting Why businesses keep accounts at all, and the one equation every later topic rests on.
- Sources and recording of data Double entry, the ledgers, business documents and the books of prime entry.
- Verification of accounting records Trial balance, error correction, bank reconciliation and control accounts: how records are checked.
- Accounting procedures Capital and revenue spending, depreciation, accruals, irrecoverable debts and inventory valuation.
- Preparation of financial statements Income statements and statements of financial position for sole traders, partnerships, companies, clubs and manufacturers, plus incomplete records.
- Analysis and interpretation Calculating and commenting on ratios, comparing businesses and understanding who uses accounts.
- Accounting concepts and modern practice The accounting concepts, and from 2027 ethics, technology and sustainability.
Who sits 0985 in Malaysia, and how they enter
Some international schools in Malaysia enter their whole cohort on the 9 to 1 scale so that every IGCSE subject reports in the same style. 0985 is the Cambridge accounting option for that. Entry works like the other Cambridge syllabuses. The school's exams officer submits entries, and the Cambridge syllabus documents say private candidates can enter, with guidance in the Guide to Making Entries.
Private candidates register through the British Council, using its online system. It publishes registration dates and fees for each series. Check the British Council for the current ones.
This page draws on the 0985 syllabus for 2027 to 2029 and the November 2025 threshold table. The details on this page are for 2027 to 2029. Our teachers confirm the exam year with each family and teach from the matching document.
From the board's own documents:
- Private candidates can enter for this syllabus.
- Cannot be combined in one series with Cambridge IGCSE Accounting 0452 or Cambridge O Level Accounting 7707.
Sources: Cambridge IGCSE (9-1) Accounting 0985: syllabus 2027-2029 (Version 1), page 24. See all sources.
British Council, private candidate registration page.
Choosing between routes
Under 0985 a 9 is the highest grade and 1 is the lowest, and a student below that standard is ungraded. Cambridge states that candidates with grades 9 to 4 in 0985, or A* to C in 0452, are well prepared for Cambridge International AS and A Level Accounting. So the two scales work the same way for progression.
Grading
- Grades 9 to 1.
- 9 is the highest grade and 1 is the lowest; Ungraded means the standard for grade 1 was not met.
- Candidates who achieve grades 9 to 4 are well prepared to follow a wide range of courses including Cambridge International AS & A Level Accounting.
Sources: Cambridge IGCSE (9-1) Accounting 0985: syllabus 2027-2029 (Version 1), pages 5, 9, 27. See all sources.
See how marks turn into grades in our 0985 grade guide.
What changes and when
- Paper 1 grows from 35 to 40 questions and marks, and from 1 hour 15 minutes to 1 hour 30 minutes.
- No changes to Paper 2.
- Topic 7 is retitled Accounting concepts and modern practice, with new 7.2 Ethical considerations and 7.3 Technology and sustainability.
- The accounting ratios have been updated and the international standards terminology list has been removed.
Sources: Cambridge IGCSE (9-1) Accounting 0985: syllabus 2027-2029 (Version 1), page 28. See all sources.
How we teach 0985
The content needs no special treatment, but the way we talk about targets changes. A student aiming for a 7 or 8 needs to know what that means in marks. The grade guide linked below shows the published November 2025 thresholds for each component.
We also help students avoid a small but real error: mixing up the two scales on a school report, a registration form or a university application. When a family sees A* and 9 on different documents, we explain which code and which scale each one belongs to.
A typical course plan
A typical Cambridge 0985 course with our teachers runs in three stages. The first stage covers topics 1 to 3 of the syllabus: the fundamentals, double entry with the books of prime entry, and the verification tools.
By the end of this stage, students can record any ordinary transaction. They can also prove the books are right using a trial balance, a bank reconciliation and a control account. We keep a running list of the small decisions, such as which side a discount goes on, so they are settled early.
The second stage turns to topic 4, the accounting procedures, and topic 5, the financial statements. This is the longest stage, because it contains the most marks.
Students learn the adjustments one at a time. Then they meet them together in complete income statements and statements of financial position for sole traders, partnerships and companies. Manufacturers, clubs and incomplete records follow. Practice moves from single adjustments to full 20-mark style questions, always with the layout set out first.
The third stage covers topics 6 and 7 and a long revision phase. Ratios, interpretation, interested parties and the concepts are the evaluation material, so we teach students to write a short, specific comment for every figure.
For the final weeks we mix everything: timed Paper 1 sets of 40 questions, and complete Paper 2 questions in 1 hour 45 minutes. Because the grades are numbers, we also agree a target with the student at the start and review it against the published threshold tables as the course proceeds.
Our one-to-one online 0985 tuition is taught by our experienced accounting teachers around your child's school timetable. Not sure how your child's 0985 papers are going? A one-hour trial class will show where the marks are being lost.
Papers, grades and comparisons
0985 questions we are asked
Is 0985 harder than 0452?
What are the 0985 paper lengths?
Can a student be entered for 0985 and 0452 together?
What are the published grade thresholds?
Are there any new topics from 2027?
Documents used on this page:
See all on Sources.
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