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IGCSE Accounting is a great building block to A-Levels but also an interesting subject in its own right. You will cover both Bookkeeping and Financial Statements as well as looking at fundamental accounting concepts.

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IGCSE Accounting (9-1)

Course code:0985

Delivery method: Online

Course duration: 12 Months

Entry requirements: No prior qualification needed

Award achieved: CIE IGCSE Accounting

Awarding body: CIE

IGCSE Accounting is a great building block to A Levels but also an interesting subject in its own right. With our online accounting course, you will study both basic bookkeeping and the accounting environment.

You will also gain an appreciation of accounting concepts as well as understanding how the accountant works withing the business environment.

Upon successful completion of the exam and practical assessments (as administered by CIE), you will have achieved an internationally recognised CIE IGCSE Accounting (0985) qualification.

The course provides opportunities to gain skills that will support progression to further study of Accounting, and to enhance future educational or employment prospects. Accounting qualifications can be particularly valuable for students wishing to progress into accountancy or financial careers; accountant graduates tend to have excellent employment prospects*, allowing many students to work in a range of global sectors and industries.

This course is divided into 7 unit of study:

  1. The fundamentals of accounting
  2. Sources and recording of data information in books of prime entry.
  3. Verification of accounting records
  4. Accounting procedures
  5. Preparation of financial statements
  6. Analysis and interpretation
  7. Accounting principles and policies

Paper 1:

Exam Availability: May/ June

Written examination: 1 hour 15 minutes

Paper 2:

Exam Availability: May/ June

Written examination: 1 hour 45 mins

You will also sit a:

Formative Assessment: Activities, multiple choice assessments, short answer and tutor marked mock exam

Summative Assessment: Final exam sat over a single paper

The mains areas of study are:

  1. The fundamentals of accounting – This section introduces the subject by explaining the difference between book-keeping and accounting. The role of accounting in providing information and the purposes of measuring business profit and loss are also explored. Basic accounting terms and the accounting equation are introduced.
  2. Sources and recording of data – The core topic of this section is the double entry system of book-keeping and how this is applied in the preparation of ledger accounts. The division of the ledger is considered. Business documents and their use as sources of information are also included. Consideration is given to the procedures for processing information in books of prime entry.
  3. Verification of accounting records -This section concentrates on the use of trial balances, bank reconciliation statements and control accounts as means of verifying accounting records. The procedures for the correction of errors are also covered.
  4. Accounting procedures – Within this section, consideration is given to the importance of distinguishing between capital and revenue expenditure and receipts. Non-current assets are further explored in terms of accounting for depreciation and disposals. Procedures to record adjustments for accruals and prepayments, irrecoverable debts, provision of doubtful debts and the recovery of debts written off are included. Inventory valuation, and its impact on financial statements, is also covered.
  5. Preparation of financial statements – The focus of this section is the preparation of financial statements, including year-end adjustments, for different types of businesses (sole traders, partnerships and limited companies). Consideration is also given to the financial statements of clubs and societies and manufacturing businesses. The procedures employed when only incomplete records are available are also covered.
  6. Analysis and interpretation – This section introduces the calculation and the interpretation of the main accounting ratios. The use of ratios in inter-firm comparison is also included. Consideration is also given to the uses of accounting information by interested parties. The limitations of accounting statements are also explored.
  7. Accounting principles and policies – The main accounting principles are introduced together with how they are applied in accounting records andstatements. Consideration is also given to the influence of international accounting standards and the selection of accounting policies.

The CIE IGCSE Accounting qualification is gained once the exam papers are successfully completed. These exams are administered by CIE and assessment centre details will be included with your course, as well as practice papers so that you are more than prepared for your assessments. In addition, there will be a number of tutor marked assessments (TMAs) to ensure that you have a thorough understanding of the course materials, with the tutor sending comments to guide you through any areas of potential difficulty, as well as a range of self-assessments that are indicators that you understand the materials as you work through them. These are for your own information, and do not need to be shown to your course tutor.


The course is primarily an online course using a Learning Management System (LMS).

The online course has many features that cannot be printed such as embedded videos, forums and interactive tests.

The course includes Tutor Marked Assessments which you access and submit through the online system.

Our IGCSE courses come with tutor feedback and support by email for 12 months. They will mark your TMAs and provide valuable guidance through any trickier parts of the course whenever you need it. You will also receive a study guide to help you with all aspects of studying, essay writing and general student skills.



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Everyone at Oxford College Of Education wishes you the best of luck on your studying journey! We know it’s both rewarding and challenging and ultimately what a difference that qualification will make to your career path and life.

Good luck!