Syllabus guides
IGCSE Accounting syllabus guides, board by board
Each guide follows the board's own topics and explains, in plain English, what students must be able to do. It also shows what changed between syllabus versions.
Cambridge 0452 and 0985
Seven topics from the fundamentals to accounting concepts, with a separate syllabus for 2026 and for 2027 to 2029. The 0985 (9 to 1) version shares the same content.
Read more 5 sectionsPearson Edexcel 4AC1 and 4XAC1
Five topics split across two papers: bookkeeping and control processes in Paper 1, financial statements and adjustments in Paper 2.
Read more 5 sectionsOxfordAQA 9215
Five content sections, with the first three assessed in Paper 1 and the last three in Paper 2, so the third is assessed twice.
Read moreThe same topic on each board
The boards group the accounting differently, so one topic can have a different number on each syllabus. This map shows where our teachers find each topic, with the reference and page in each official document. It is a study aid, not an official equivalence table.
If you are unsure which parts of the syllabus your child has not yet mastered, a teacher can check them in a one-hour trial class. Book a trial class.
| Topic | Cambridge 0452 / 0985 (2027 to 2029) | Pearson Edexcel 4AC1 | OxfordAQA 9215 |
|---|---|---|---|
| Double entry and ledger accounts | 2.1 (p. 12) | Topic 2, item 3 Ledger accounting (p. 15) | 3.1 (p. 10) |
| Business documents | 2.2 (p. 12) | Topic 2, item 1 Business documentation (p. 15) | 3.1 (p. 10) |
| Books of prime entry | 2.3 (p. 12) | Topic 2, item 2 Books of original entry (p. 15) | 3.1 (p. 10) |
| The trial balance | 3.1 (p. 13) | Topic 3, item 1 Trial balance (p. 17) | 3.2 (p. 12) |
| Correction of errors | 3.2 (p. 13) | Topic 3, item 3 Correction of errors (p. 17) | 3.2 (p. 12) |
| Bank reconciliation | 3.3 (p. 13) | Topic 3, item 4 Bank reconciliation statements (p. 17) | 3.2 (p. 13) |
| Control accounts | 3.4 (p. 13) | Topic 3, item 2 Control accounts (p. 17) | 3.2 (p. 12) |
| Capital and revenue expenditure | 4.1 (p. 14) | Topic 2, item 4 (p. 15) | 3.3 (p. 14) |
| Depreciation and disposal | 4.2 (p. 14) | Topic 2, item 5 and Topic 5, item 2 (p. 15) | 3.3 (p. 14) |
| Other payables and receivables | 4.3 (p. 14) | Topic 2, item 7 and Topic 5, item 4 (p. 16) | 3.3 (p. 14) |
| Irrecoverable debts | 4.4 (p. 15) | Topic 2, item 6 and Topic 5, item 3 (p. 16) | 3.3 (p. 14) |
| Sole trader financial statements | 5.1 (p. 15) | Topic 4, item 1 (p. 21) | 3.4 (p. 15) |
| Partnership financial statements | 5.2 (p. 16) | Topic 4, item 2 (p. 21) | 3.4 (p. 16) |
| Limited company financial statements | 5.3 (p. 16) | Not in the content list | 3.4 (internal statements only) (p. 16) |
| Manufacturing accounts | 5.4 (p. 17) | Topic 4, item 5 (p. 22) | 3.4 (p. 17) |
| Clubs and societies | 5.5 (p. 17) | Not in the content list | 3.4 (p. 17) |
| Incomplete records | 5.6 (p. 17) | Topic 4, item 3 (p. 21) | 3.4 (p. 17) |
| Accounting ratios | 6.1 and 6.2 (p. 18) | Topic 4, item 4 (p. 21) | 3.5 (p. 18) |
| Accounting concepts | 7.1 (p. 19) | Topic 1, item 2 and Topic 5, item 1 (p. 13) | 3.3 (p. 13) |
| Ethics and technology | 7.2 and 7.3 (2027-2029 only) (p. 20) | Topic 1, items 3 and 4 (p. 13) | 3.5 (computers in accounting) (p. 18) |
Documents mapped: Cambridge IGCSE Accounting 0452: syllabus for 2027-2029 (Version 1); Pearson Edexcel International GCSE in Accounting (4AC1) specification (FT Sept 2017) (Issue 1, October 2016); OxfordAQA International GCSE Accounting (9215) specification (FT Sept 2024) (Version 1.2). See all sources.
Page numbers are the printed page numbers in each document. Cambridge 0985 follows the same numbering as 0452 for 2027 to 2029.
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