Learn in your language
Skip to content
Cambridge (CIE) · IGCSE

Accounting (9-1) 0985

Learn to record transactions, check accounts and prepare financial statements. Use accounting information to analyse performance and support decisions.

61 lessons and reviews0 practice setsSyllabus 2027–2029
Start learningBrowse sections
Sign in to sync your courses and lesson reviews.
At a glance

What you'll cover

  • The fundamentals of accounting
  • Sources and recording of data
  • Verification of accounting records
  • Accounting procedures
  • Preparation of financial statements
  • Analysis and interpretation
Explore 1 more areas

Published syllabus exam years: 2023, 2024, 2025, 2026, 2027, 2028, 2029. Confirm exam-series and centre availability with your school and Cambridge.

Syllabus 2027–2029

Progress through Cambridge IGCSE (9–1) Accounting 0985

2027–2029 syllabus · Version 1 · 9–1 grading

28 of 28 sections have teaching and practice

Start the learning pathway
Study options and assessment

61 original lessons map all 28 syllabus sections to guided, independent and transfer practice. Mapping does not certify exam mastery or provide an official Cambridge grade. Partnership exclusions such as dissolution, changing profit-sharing ratios, limited liability partnerships and admission/departure financial statements are outside this sequence. Incomplete-records questions are limited to sole traders, not service or manufacturing businesses. This route follows the 2027–2029 syllabus, not the separate 2026 syllabus update. Cambridge states that 0985 has 9–1 grading and otherwise shares 0452 subject content. Timed Paper 1 and Paper 2 practice and human subject-teacher review remain outstanding.

Use this sequence only for exams in 2027, 2028 and 2029. Cambridge lists June and November and states that availability varies by administrative zone; confirm eligibility with the centre. 0985 cannot be combined with 0452 or O Level 7707 in the same exam series. The separate 2026 syllabus update is not yet mapped.

View syllabus coverage

The 2027–2029 syllabus has seven topics and 28 listed sections. Original lessons with guided, independent and transfer practice are now mapped to all 28 sections. Mapping does not certify exam mastery or provide official Cambridge grades. Partnership exclusions such as dissolution, changing profit-sharing ratios, limited liability partnerships and admission/departure financial statements are outside this sequence. Incomplete-records questions here follow the syllabus limit to sole traders, not service or manufacturing businesses. This page does not cover the separate 2026 syllabus update. Timed Paper 1 and Paper 2 practice and human subject-teacher review remain outstanding.

The fundamentals of accounting

Sources and recording of data

Verification of accounting records

Accounting procedures

Preparation of financial statements

Analysis and interpretation

Accounting concepts and modern practice

Learn

Lessons and worked examples

Your topic map

Choose where to begin

All subject practice

Choose a lesson, try the practice and explain the idea without your notes. Your study checks help you decide what to review.

  1. 01

    Separate bookkeeping from accounting

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  2. 02

    Measure profit and loss for a period

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  3. 03

    Use accounting information to monitor and decide

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  4. 04

    Classify assets, liabilities and owner's equity

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  5. 05

    Use the accounting equation

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  6. 06

    Trace how transactions change the equation

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  7. 07

    Read debit and credit as account sides

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  8. 08

    Post transactions to ledger accounts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  9. 09

    Balance and interpret ledger accounts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  10. 10

    Identify business documents and their evidence

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  11. 11

    Trace a transaction across documents

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  12. 12

    Choose the correct book of prime entry

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  13. 13

    Process cash book transactions and discounts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  14. 14

    Control petty cash with the imprest system

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  15. 15

    Prepare and interpret a trial balance

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  16. 16

    Recognise errors a trial balance cannot expose

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  17. 17

    Correct errors with journal entries

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  18. 18

    Use suspense accounts to resolve trial-balance differences

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  19. 19

    Update the cash book from a bank statement

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  20. 20

    Prepare a bank reconciliation statement

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  21. 21

    Build a sales ledger control account

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  22. 22

    Record adjustments in the sales ledger control account

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  23. 23

    Balance purchases ledger control accounts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  24. 24

    Distinguish capital and revenue items

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  25. 25

    Correct capital and revenue misclassifications

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  26. 26

    Calculate depreciation by three methods

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  27. 27

    Record asset purchases and depreciation in ledger accounts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  28. 28

    Account for disposal of a non-current asset

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  29. 29

    Adjust expenses for accruals and prepayments

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  30. 30

    Adjust income for accruals and receipts in advance

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  31. 31

    Write off and recover irrecoverable debts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  32. 32

    Create and adjust an allowance for irrecoverable debts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  33. 33

    Value inventory at the lower of cost and net realisable value

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  34. 34

    Trace an inventory valuation error through profit and assets

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  35. 35

    Prepare a sole-trader statement of profit or loss

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  36. 36

    Prepare a sole-trader statement of financial position

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  37. 37

    Adjust sole-trader statements for year-end items and drawings

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  38. 38

    Prepare a partnership appropriation account

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  39. 39

    Prepare partnership statements and partner accounts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  40. 40

    Classify limited-company capital and reserves

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  41. 41

    Prepare limited-company financial statements

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  42. 42

    Calculate prime cost and factory cost of production

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  43. 43

    Prepare a manufacturing account and transfer production cost

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  44. 44

    Convert club subscriptions from cash to income

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  45. 45

    Prepare club income and expenditure and accumulated fund

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  46. 46

    Find profit from opening and closing statements of affairs

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  47. 47

    Reconstruct sales and purchases from incomplete records

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  48. 48

    Use mark-up and margin to complete incomplete accounts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  49. 49

    Calculate profitability ratios and return on capital employed

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  50. 50

    Calculate current and acid-test ratios

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  51. 51

    Calculate inventory and settlement-period ratios

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  52. 52

    Interpret ratios and compare performance across years

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  53. 53

    Explain working capital and the difference between cash and profit

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  54. 54

    Compare businesses using ratios with care

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  55. 55

    Explain how interested parties use accounting information

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  56. 56

    Evaluate the limitations of accounting statements

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  57. 57

    Apply entity, duality, going-concern and measurement concepts

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  58. 58

    Apply consistency, matching, prudence and realisation

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  59. 59

    Apply an ethical framework to accounting decisions

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  60. 60

    Use digital applications in accounting records

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview
  61. 61

    Choose and protect sustainable accounting data storage

    Learn the method · Practise with help · Try it yourself · Apply the idea

    Not started
    LearnReview

These checks record your study activity and self-assessment, not a mastery score. Check the course coverage map for available lessons and remaining topics.

Apply

Practise this subject

Topic tests: Easy, Normal and Difficult

Choose a topic, save your answers and compare your reasoning with worked models. See available tests and any coverage gaps.

Browse 28 topics →

No StudyForA practice set is published for this exact qualification yet. Use the official papers below or in the resource guide.

StudyForA · Learn with understanding

Original teaching content and links to official sources. Check your exam year and qualification before using a resource.