Cambridge IGCSE and O Level Accounting
This factsheet provides an overview of the main changes to syllabuses for examination from 2027, and explains how our resources support you and your students with these updates.
Key change
The subject content has been revised and updated to make sure it remains relevant and up to date, as well as to support progression to further study. We have modernised the syllabus by introducing two new topics:
• 7.2. Ethical considerations
• 7.3. Technology and sustainability
The title for Topic 7 has changed to ‘Accounting concepts and modern practice’.
The wording of the Assessment Objectives (AOs) has been updated.
The weightings for AO1 Knowledge and understanding and AO2 Analysis have been adjusted slightly.
For Paper 1, the total number of marks has increased from 35 to 40 and the duration has increased from 1 hour 15 minutes to 1 hour 30 minutes. There are no changes to Paper 2.
What this means for you
The order of some content has changed, and wording has been updated to improve clarity.
The international standards list has been removed from the syllabus.
There is brand-new subject content to be aware of and taught. The new topics cover ethical considerations, the use of technology in accounting, and the need to store accounting data safely and sustainably.
The newly worded Assessment Objectives (AOs) test most of the same knowledge and skills as in the previous syllabus. They are clearer and more closely aligned to other related syllabuses, to support smooth progression across the Cambridge Pathway.
The assessment methods remain unchanged. The updates to the marks and duration of Paper 1 provide more balance between assessment components, enabling students to adequately show what they know.
The accounting ratios have been updated. Candidates should know the accounting ratios provided in the syllabus.
To develop our updated syllabuses and new published resources, we have spoken to accounting teachers and educational experts worldwide.
How we support you
Their insights have helped us develop syllabuses and resources that encourage students to accelerate their learning and develop skills for life.
We have refreshed the content of the resources so that they fully align to the syllabus updates. Each chapter has new content which could include updated features, additional connections to sustainability or new syllabus content. We have added a brand-new chapter (Chapter 23, Technology and sustainability). This chapter covers how digital applications can be used for accounting records and the importance of storing accounting data safely and sustainably. It also covers the risks associated with not doing so, as well as different types of storage systems and their advantages and disadvantages.
The coursebook includes features that encourage students to think about real-world application, such as ‘Accounting in context’ and ‘Accounting in action’. Where possible, we have made connections to the theme of sustainability.
A range of assessment support will be available on the School Support Hub, including the scheme of work, learner guide, specimen paper answers and skills exercises, as well as example candidate responses available after first examination. The coursebook and workbook include end-of-section practice questions set out in the style of the exam.
Ratios listed cover probability ratios, liquidity ratios and efficiency ratios.
For full details on the revised syllabus, visit cambridgeinternational.org/igcse
About the series
This series supports your students as they build an understanding of key business concepts, with engaging activities and real-life examples to make sure topics are accessible for all students. All components include a digital version, with a user-friendly layout designed with accessibility in mind.
Suitable to support the Cambridge IGCSE, IGCSE (9–1) and O Level Accounting syllabuses (0452/0985/7707) for examination from 2027.
Coursebooks with digital access
• Varied activities, such as calculating the estimated cost of production, encourage active learning and provide formative assessment insights.
• Examples of accounting in practice help to engage students and contextualise subject-specific vocabulary to aid understanding.
• Discussion questions help students explore key topics in more depth and build their understanding in pairs or groups.
• Key term definitions and concept links provide support throughout each chapter.
Digital teacher’s resource
Workbook with digital access
• Key skills activities support students as they progress through the course, with multiple stages focusing on key skills including knowledge, evaluation and analysis.
• Practice questions enable students to practise what they have covered in each topic and prepare for assessment.
• Worked examples provide students with sample answers to help them understand how to approach each question.
• ‘Improve this answer’ and ‘Your challenge’ exercises encourage students to evaluate a sample answer and apply improvements to their own answers.
• Syllabus and topic introductions provide an overview of the content knowledge, skills and learning intentions, as well as links to other topic areas in the syllabus.
• Clear guidance through starter, main and plenary activities to support lesson planning, differentiation and assessment for learning.
• ‘Language support’ feature provides additional guidance on how to support students with language, particularly areas they may find challenging.
• ‘Common misconceptions’ feature explains how to identify where students are struggling and how to overcome these challenges.
Cambridge Pathway
The Cambridge Pathway offers five stages of education from age 3 to 19, with curriculum, resources and assessment. Registered Cambridge International Schools benefit from high-quality programmes, qualifications, assessments and a wide range of support so that teachers can effectively deliver in the classroom. Visit cambridgeinternational.org/pathway to find out more.