Question 15May/Jun 20260452/111 mark
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About Accounting rules
Accounting rules and concepts such as accruals (matching), business entity, consistency, going concern, prudence and realisation, and how they shape the accounts.
139 past paper questions on this topic since 2019, across 23 exam sessions.
How often it comes up
| Year | Paper 1 | Paper 2 | Total | Chart |
|---|---|---|---|---|
| 2026 | 11 | 5 | 16 | |
| 2025 | 16 | 4 | 20 | |
| 2024 | 15 | 2 | 17 | |
| 2023 | 12 | 4 | 16 | |
| 2022 | 18 | 7 | 25 | |
| 2021 | 12 | 3 | 15 | |
| 2020 | 21 | 4 | 25 | |
| 2019 | 0 | 5 | 5 |
Every 2025–2026 question on Accounting rules
The whole topic on one page, with answers and mark schemes. Printing this page prints just this list.
Paper 1 · Multiple choice (27)
Question 18May/Jun 20260452/111 mark
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Question 34May/Jun 20260452/111 mark
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Question 35May/Jun 20260452/111 mark
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ACorrect answer
Question 14May/Jun 20260452/121 mark
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Question 34May/Jun 20260452/121 mark
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Question 35May/Jun 20260452/121 mark
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Question 15Feb/Mar 20260452/121 mark
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Question 19Feb/Mar 20260452/121 mark
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Question 34Feb/Mar 20260452/121 mark
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Question 35Feb/Mar 20260452/121 mark
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Question 35Oct/Nov 20250452/121 mark
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CCorrect answer
Question 15Oct/Nov 20250452/131 mark
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BCorrect answer
Question 20Oct/Nov 20250452/131 mark
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Question 34Oct/Nov 20250452/131 mark
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CCorrect answer
Question 35Oct/Nov 20250452/131 mark
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CCorrect answer
Question 14May/Jun 20250452/111 mark
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BCorrect answer
Question 18May/Jun 20250452/111 mark
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BCorrect answer
Question 34May/Jun 20250452/111 mark
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CCorrect answer
Question 35May/Jun 20250452/111 mark
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DCorrect answer
Question 19May/Jun 20250452/121 mark
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ACorrect answer
Question 34May/Jun 20250452/121 mark
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DCorrect answer
Question 35May/Jun 20250452/121 mark
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BCorrect answer
Question 15Feb/Mar 20250452/121 mark
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BCorrect answer
Question 16Feb/Mar 20250452/121 mark
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CCorrect answer
Question 20Feb/Mar 20250452/121 mark
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ACorrect answer
Question 35Feb/Mar 20250452/121 mark
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CCorrect answer
Paper 2 · Structured questions (9)
Question 4May/Jun 20260452/21
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Question 5May/Jun 20260452/21
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Question 5May/Jun 20260452/22
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Question 1Feb/Mar 20260452/22
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Question 2Feb/Mar 20260452/22
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Question 3Oct/Nov 20250452/23
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Question 5Oct/Nov 20250452/23
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Question 5May/Jun 20250452/21
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Question 2Feb/Mar 20250452/22
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103 more questions from 2019–2024
🔒 Unlock every Accounting rules question from 2019–2024
All 103 come with their mark schemes, answers and case studies, and appear in the practice tool above once you’re signed in. It’s free.
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Questions and mark schemes are from past Cambridge papers and are reproduced for revision. Topical Vault is an independent revision resource, not affiliated with or endorsed by Cambridge Assessment International Education.
IGCSE Accounting questions by topic
Each topic opens this practice tool with only that topic’s questions, plus how often it comes up and every question on it in one list.
- Ch 1Introduction to accounting
- Ch 2Double entry book-keeping – Part A
- Ch 3The trial balance
- Ch 4Double entry book-keeping – Part B
- Ch 5Petty cash books
- Ch 6Business documents
- Ch 7Books of prime entry
- Ch 8Financial statements – Part A
- Ch 9Financial statements – Part B
- Ch 10Accounting rules
- Ch 11Other payables and other receivables
- Ch 12Depreciation and disposal of non-current assets
- Ch 13Irrecoverable debts and provisions for doubtful debts
- Ch 14Bank reconciliation statements
- Ch 15Journal entries and correction of errors
- Ch 16Control accounts
- Ch 17Incomplete records
- Ch 18Accounts of clubs and societies
- Ch 19Partnerships
- Ch 20Manufacturing accounts
- Ch 21Limited companies
- Ch 22Analysis and interpretation