Cambridge IGCSE (9–1) Accounting 0985 Syllabus - Version 1 - Exams for 2023-2025

Oct 23, 2026

Cambridge IGCSE (9–1) Accounting 0985 syllabus outlines the course structure and examination framework for 2023, 2024 and 2025. It specifies that assessments are offered in June and November series, presents key aims and benefits, and details syllabus overview, aims, content overview, assessment overview, and assessment objectives. It further provides subject content, including accounting ratios, and explains paper formats, command words, international terminology, and grade descriptions, plus guidance on entries, post-exam use, and syllabus changes.

LanguageEnglish

CategoryExam

FormatPDF

Pages26

Reading Time1 h 6 min

AccessFree to download

Contents

1 Why choose this syllabus?

2 Syllabus overview

3 Subject content

Appendix – Accounting ratios

4 Details of the assessment

5 What else you need to know

Changes to this syllabus for 2023, 2024 and 2025

Syllabus Cambridge IGCSE™ (9–1) Accounting 0985 Use this syllabus for exams in 2023, 2024 and 2025. Exams are available in the June and November series. Version 1 Please check the syllabus page [at www.cambridgeinternational.org/0985](at www.cambridgeinternational.org/0985)[ ](at www.cambridgeinternational.org/0985)[to see if this syllabus is available in your administrative zone.](to see if this syllabus is available in your administrative zone.) Why choose Cambridge International? Cambridge International prepares school students for life, helping them develop an informed curiosity and a lasting passion for learning. We are part of the University of Cambridge. Our Cambridge Pathway gives students a clear path for educational success from age 5 to 19. Schools can shape the curriculum around how they want students to learn – with a wide range of subjects and flexible ways to offer them. It helps students discover new abilities and a wider world, and gives them the skills they need for life, so they can achieve at school, university and work. Our programmes and qualifications set the global standard for international education. They are created by subject experts, rooted in academic rigour and reflect the latest educational research. They provide a strong platform for learners to progress from one stage to the next, and are well supported by teaching and learning resources. Our mission is to provide educational benefit through provision of international programmes and qualifications for school education and to be the world leader in this field. Together with schools, we develop Cambridge learners who are confident, responsible, reflective, innovative and engaged – equipped for success in the modern world. Every year, nearly a million Cambridge students from 10 000 schools in 160 countries prepare for their future with the Cambridge Pathway. ‘We think the Cambridge curriculum is superb preparation for university.’Christoph Guttentag, Dean of Undergraduate Admissions, Duke University, USA Quality management Cambridge International is committed to providing exceptional quality. In line with this commitment, our quality management system for the provision of international qualifications and education programmes for students aged 5 to 19 is independently certified as meeting the internationally recognised standard, ISO 9001:2015. Learn more [at www.cambridgeinternational.org/ISO9001](at www.cambridgeinternational.org/ISO9001) Copyright © UCLES September 2020 Cambridge Assessment International Education is part of the Cambridge Assessment Group. Cambridge Assessment is the brand name of the University of Cambridge Local Examinations Syndicate (UCLES), which itself is a department of the University of Cambridge. UCLES retains the copyright on all its publications. Registered centres are permitted to copy material from this booklet for their own internal use. However, we cannot give permission to centres to photocopy any material that is acknowledged to a third party even for internal use within a centre. Contents 1 Why choose this syllabus? .................................................................................................... 2 2 Syllabus overview .................................................................................................................... 5 Aims 5 Content overview 6 Assessment overview 7 Assessment objectives 8 3 Subject content ........................................................................................................................ 9 Appendix – Accounting ratios 16 4 Details of the assessment ................................................................................................... 17 Paper 1 – Multiple Choice 17 Paper 2 – Structured Written Paper 17 Command words 18 International standards – terminology 19 5 What else you need to know .............................................................................

FAQs

Which exam sessions are available for Cambridge IGCSE (9–1) Accounting 0985 in 2023–2025?

Exams are available in the June and November series for 2023, 2024 and 2025.

What papers are included in the assessment for this syllabus?

The syllabus includes Paper 1 – Multiple Choice and Paper 2 – Structured Written Paper.

What changes apply to the syllabus for 2023, 2024 and 2025?

The latest syllabus is version 1, published September 2020, and there are no significant changes that affect teaching. It also notes that textbooks endorsed from 2020 remain suitable.

Oct 23, 2026

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