Cambridge 0452 and 0985
Paper 2: Structured Written Paper
Cambridge 0452 and 0985 Paper 2 lasts 1 hour 45 minutes and carries 100 marks, which is 70% of the qualification. Both codes keep this structure from 2027.
Structure at a glance
| Syllabus for 2027 to 2029 | Syllabus for 2026 | |
|---|---|---|
| Title | Structured Written Paper | Structured Written Paper |
| Duration | 1 hour 45 minutes | 1 hour 45 minutes |
| Marks | 100 marks | 100 marks |
| Weighting | 70% of the qualification | 70% of the qualification |
| Questions | Five compulsory questions of 20 marks each, based on stimulus material | Five questions of 20 marks each |
| Calculator | Calculators may be used | Calculators may be used |
| Assessment objectives | Assesses AO1, AO2 and AO3 | Assesses AO1, AO2 and AO3 |
Sources: Cambridge IGCSE Accounting 0452: syllabus for 2027-2029 (Version 1), pages 9, 22; Cambridge IGCSE Accounting 0452: syllabus for examination in 2026 (Version 2, December 2025), pages 9, 20. See all sources.
What this paper tests
Paper 2 is 70% of the grade and is where students show they can do accounting, not just describe it. Its five compulsory 20-mark questions are built on stimulus material. The syllabus says the tasks may include calculations, completing a cash book and completing an incomplete statement of accounts. They may also include preparing accounts from the information given, and preparing suspense accounts and journal entries. It is the only paper that assesses evaluation, which carries 15% of its marks.
Content it draws on, with our guide to each part:
- Sources and recording of data
- Verification of accounting records
- Accounting procedures
- Preparation of financial statements
- Analysis and interpretation
How our teachers prepare students for it
Our teachers prepare Paper 2 through full timed questions, one at a time, on a clean page with the layout set out first. The marks printed on each part are the best guide to how much to write. Give one clear point per mark for a comment, and show working for each calculation mark. We ask students to read the whole question first and note the adjustments before starting any statement.
Evaluation is the part most students leave to the end. We teach the comment as a short routine of figure, reason and recommendation. That way, an answer worth four or five marks is already in the student's head when they reach it. The syllabus lists command words such as advise, evaluate, justify and suggest, and each asks for a different kind of sentence.
A suggested time plan (our suggestion)
The board does not set a timetable inside the paper. As a starting point we hold back 10 minutes for checking, which leaves 95 of the 105 minutes for answering, or about 0.95 minutes for each mark. Adjust it to the student: someone who completes layouts quickly may need less time on the statement tasks and more on the questions that ask for an evaluation.
| Part of the paper | Marks | Suggested time |
|---|---|---|
| Question 1 (20 marks) | 20 | 19 minutes |
| Question 2 (20 marks) | 20 | 19 minutes |
| Question 3 (20 marks) | 20 | 19 minutes |
| Question 4 (20 marks) | 20 | 19 minutes |
| Question 5 (20 marks) | 20 | 19 minutes |
Computed from the duration and marks above. It is our own rule of thumb, not a board recommendation.
If your child makes these slips under timed conditions, a teacher can mark a timed attempt at this paper and show where the minutes and marks go. Book a trial class.
Related
Cambridge 0452 and 0985 Paper 2: questions
Are all five questions compulsory?
May students use a calculator?
Does Paper 2 change in 2027?
Where is evaluation assessed?
Practise Paper 2 with a teacher
The trial class works through Cambridge IGCSE Accounting 0452 and 0985 questions with a teacher, so you see how the paper is approached. One-to-one and online, from RM75/hr.
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