This student-facing guide offers highly structured, evidence-based study strategies and exam-day techniques for Cambridge IGCSE Accounting (0452). It is directly grounded in the 2023-2025 past papers and official examiner reports, focusing on common pitfalls, balanced 5-mark written structures, time management, and correct bookkeeping conventions.
読了時間 4 分更新日: 2026年6月21日
試験の概要
試験数
2
満点
135
制限時間
3時間
出題形式
5
試験
時間
配点
問題数
配点比率
出題形式
Paper 1 (Multiple Choice)
1時間 15分
35
35
30%
Multiple Choice (1 Mark)
Paper 2 (Structured Written)
1時間 45分
100
5
70%
Ledger Account and Prime Book Preparation, Financial Statement Preparation with Adjustments, Financial Ratio Calculation and Evaluation
評価段階
A*ABCDEFGU
電卓の規定
A silent scientific calculator may be used on papers where calculators are permitted (some papers are non-calculator). It must not be graphical or programmable and must hold no stored information.
AO1: AO1: Knowledge and understanding (65%)
AO2: AO2: Analysis (25%)
AO3: AO3: Evaluation (10%)
過去問と採点基準にもとづいて作成（2023–2025）。
電卓プログラム
Table mode for roots & turning points
Scientific calculator (e.g. Casio fx-991 series)
目的: Tabulate \(y\) across a range of \(x\) to locate sign changes (roots) and approximate maxima/minima.
使う場面: Solving or sketching a function when you want to find where its graph crosses or turns.
手順
Enter the function in TABLE mode, set the start, end and step, then read where the sign of \(y\) changes or where it peaks.
試験での注意: Allowed on papers where a calculator is permitted; use a silent scientific calculator with no stored content and show your method.
Statistics mode (mean, SD & regression)
Scientific calculator (e.g. Casio fx-991 series)
目的: Read the mean \(\bar{x}\) and standard deviation directly, and the gradient/intercept (and \(r\)) of a linear regression for bivariate data.
使う場面: Any data-handling, statistics, or required-practical analysis question.
手順
Enter the data in STAT mode (1-VAR or A+BX), then recall \(\bar{x}\), \(\sigma\) or the regression coefficients.
試験での注意: Allowed on papers where a calculator is permitted; use a silent scientific calculator with no stored content and show your method.
Carry exact values with Ans & memory
Scientific calculator (e.g. Casio fx-991 series)
目的: Keep full-precision intermediate values to avoid rounding errors.
使う場面: Multi-step calculations where premature rounding loses the final accuracy mark.
手順
Use Ans, STO/RCL or the M+ memory to reuse the unrounded result of each step; round only the final answer.
試験での注意: Allowed on papers where a calculator is permitted; use a silent scientific calculator with no stored content and show your method.
Equation solver — to CHECK your working
Scientific calculator (e.g. Casio fx-991 series)
目的: Use the built-in EQN/SOLVE mode to verify roots of quadratics or simultaneous equations you have already solved by algebra.
使う場面: As a check only, after solving by hand.
手順
Enter the coefficients in EQN mode (or use SOLVE) and confirm they match your worked solution.
試験での注意: Allowed on papers where a calculator is permitted; use a silent scientific calculator with no stored content and show your method.
よくあるミス
1high影響する配点: 2Sole traders
Providing only one-sided arguments in the five-mark advisory questions, resulting in the forfeiture of the final evaluation/recommendation mark.
回避方法: Always present at least two positive arguments and two negative arguments before concluding with a clear, direct, and contextual recommendation.
2high影響する配点: 2Sole traders
Using prohibited abbreviations such as 'COGS' (Cost of Goods Sold), 'C of P' (Cost of Production), or 'BBD' (Balance b/d) in formal statement labels.
回避方法: Always write out structural accounting terms completely. Shorthand notation is strictly penalised on presentation marks.
3high影響する配点: 2Correction of errors
Forgetting that corrections to opposing ledger sides (like incorrect debits instead of credits) require double the absolute transaction amount.
回避方法: Always double the value in the correcting journal or table entry when correcting an item posted on the completely wrong side of an account.
4high影響する配点: 1The double entry system of book-keeping
Neglecting to bring down balances in ledger accounts at the end of the required bookkeeping period.
回避方法: Make it a habit to close every ledger account using 'Balance c/d' on the lighter side, and immediately bring down the 'Balance b/d' on the opposite side with the correct date for the next period.
5medium影響する配点: 2Accounting for depreciation and disposal of non-current assets
Applying the reducing balance method of depreciation on non-current assets without subtracting the accumulated depreciation from the cost first.
回避方法: Always calculate Net Book Value (NBV = Cost minus Accumulated Depreciation) before multiplying by the depreciation percentage rate.
6medium影響する配点: 1The double entry system of book-keeping
Failing to write down a journal narrative when specifically requested by the task instructions.
回避方法: Check the question instructions carefully. If 'A narrative is required' is stated, write a short explanatory sentence below your debits and credits.
7medium影響する配点: 2Calculation and understanding of accounting ratios
Failing to add back debenture/loan interest to profit for the year when calculating the numerator for Return on Capital Employed (ROCE).
回避方法: Remember that ROCE uses profit *before* interest. Always add the annual finance interest expense back to the net profit figure before dividing by capital employed.
8medium影響する配点: 1Partnerships
Treating a partner's loan interest as an appropriation of profit in the Partnership Appropriation Account.
回避方法: Treat partnership loan interest as a finance cost expense in the main income statement (subtracted from profit for the year before appropriation begins).