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.
閱讀時間 4 分鐘更新於: 2026年6月21日
試卷概覽
卷數
2
總分
135
考試時間
3小時
題型
5
試卷
時間
分數
題數
比重
題型
Paper 1 (Multiple Choice)
1小時 15分鐘
35
35
30%
選擇題 (1 Mark)
Paper 2 (Structured Written)
1小時 45分鐘
100
5
70%
Ledger Account and Prime Book Preparation, Financial Statement Preparation with Adjustments, Financial Ratio Calculation and Evaluation
評級
A*ABCDEFGU
計算機規定
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%)
根據歷屆試題與評分準則整理（2023–2025）。
計算機程式
Table mode for roots & turning points
Scientific calculator (e.g. Casio fx-991 series)
用途: Tabulate \(y\) across a range of \(x\) to locate sign changes (roots) and approximate maxima/minima.
使用時機: Solving or sketching a function when you want to find where its graph crosses or turns.
步驟
Enter the function in TABLE mode, set the start, end and step, then read where the sign of \(y\) changes or where it peaks.
考試提示: 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)
用途: Read the mean \(\bar{x}\) and standard deviation directly, and the gradient/intercept (and \(r\)) of a linear regression for bivariate data.
使用時機: Any data-handling, statistics, or required-practical analysis question.
步驟
Enter the data in STAT mode (1-VAR or A+BX), then recall \(\bar{x}\), \(\sigma\) or the regression coefficients.
考試提示: 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)
用途: Keep full-precision intermediate values to avoid rounding errors.
使用時機: Multi-step calculations where premature rounding loses the final accuracy mark.
步驟
Use Ans, STO/RCL or the M+ memory to reuse the unrounded result of each step; round only the final answer.
考試提示: 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)
用途: Use the built-in EQN/SOLVE mode to verify roots of quadratics or simultaneous equations you have already solved by algebra.
使用時機: As a check only, after solving by hand.
步驟
Enter the coefficients in EQN mode (or use SOLVE) and confirm they match your worked solution.
考試提示: Allowed on papers where a calculator is permitted; use a silent scientific calculator with no stored content and show your method.
常見錯誤
1high涉及分數: 2Sole traders
Providing only one-sided arguments in the five-mark advisory questions, resulting in the forfeiture of the final evaluation/recommendation mark.
如何避免: Always present at least two positive arguments and two negative arguments before concluding with a clear, direct, and contextual recommendation.
2high涉及分數: 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.
如何避免: Always write out structural accounting terms completely. Shorthand notation is strictly penalised on presentation marks.
3high涉及分數: 2Correction of errors
Forgetting that corrections to opposing ledger sides (like incorrect debits instead of credits) require double the absolute transaction amount.
如何避免: 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涉及分數: 1The double entry system of book-keeping
Neglecting to bring down balances in ledger accounts at the end of the required bookkeeping period.
如何避免: 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涉及分數: 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.
如何避免: Always calculate Net Book Value (NBV = Cost minus Accumulated Depreciation) before multiplying by the depreciation percentage rate.
6medium涉及分數: 1The double entry system of book-keeping
Failing to write down a journal narrative when specifically requested by the task instructions.
如何避免: Check the question instructions carefully. If 'A narrative is required' is stated, write a short explanatory sentence below your debits and credits.
7medium涉及分數: 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).
如何避免: 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涉及分數: 1Partnerships
Treating a partner's loan interest as an appropriation of profit in the Partnership Appropriation Account.
如何避免: Treat partnership loan interest as a finance cost expense in the main income statement (subtracted from profit for the year before appropriation begins).