0452 · Cambridge IGCSE
0452/11
(Multiple Choice)
Accounting · June 2023 · Variant 1
Relative difficulty
Analysis source: Cambridge Assessment International Education
Analysis aligned to the official syllabus and assessment design.
3.2 / 5
135
180 min
Verification of accounting records (Correction of errors) and preparation of manufacturing & corporate financial statements
Cohort performance
Session statistics from official examination reports
Total marks
135
Duration
180 min
Session difficulty
3.2 / 5
Key examiner messages
Top priorities from the principal examiner before you revise
The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair assessment of core accounting principles, with a medium-tier difficulty level (3.2/5).
While Paper 11 offered a standard multiple-choice spread that heavily rewarded double-entry proficiency, Paper 21 demanded high precision in formatting, labels, and conceptual application.
Candidates who relied on rote memorization found themselves losing easy marks on evaluations and adjustments, whereas those with a strong analytical grasp excelled.
Question difficulty map
How candidates performed on each question in this series
No data available in official reports
Assessment objectives
Skill and AO weighting from official examiner commentary
Skill weighting
Shows the skill mix this paper tested most heavily.
Financial Statements
Weight: 9100%Double-Entry-Entry- Entry
Weight: 778%Correction of Accounts
Weight: 556%Ratio
Weight: 444%Analysis & Evaluation
Weight: 333%Business Decision-making
Weight: 222%
Method marks watchlist
Where working, steps, or method marks were commonly lost
No data available in official reports
Recurring mistakes across years
Themes examiners flag in multiple recent sessions for this subject
No data available in official reports
Question choice intelligence
Mean scores and popularity for optional questions (HKDSE electives)
No data available in official reports
Level exemplars
What candidate scripts at each grade level looked like
No data available in official reports
Grade & admission context
How marks relate to grade thresholds and entry standards
Report type
Cambridge Principal Examiner Report — component performance and international standards
Level A*
Approx. 70% of maximum mark
Level A
Approx. 56% of maximum mark
Level B
Approx. 42% of maximum mark
Level C
Approx. 28% of maximum mark
Level D
Approx. 24% of maximum mark
Level E
Approx. 20% of maximum mark
Deep insights
What top candidates did
Techniques and approaches examiners rewarded in this series
May/June 2023 IGCSE Accounting Analysis Verdict
The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair assessment of core accounting principles, with a medium-tier difficulty level (3.2/5). While Paper 11 offered a standard multiple-choice spread that heavily rewarded double-entry proficiency, Paper 21 demanded high precision in formatting, labels, and conceptual application. Candidates who relied on rote
Command word playbook
How to match each command word to the expected response style
Match the expected response style for “Prepare” questions.
Show formula, substitution, and unit; method marks need visible working.
Match the expected response style for “Advise” questions.
Match the expected response style for “State” questions.
Apply knowledge to an unfamiliar context; concise, practical points score best.
Time traps
Sections where candidates spent disproportionate time relative to marks
Min per mark: 1.1
Min per mark: 1.1
Min per mark: 1.1
Min per mark: 1.1
Min per mark: 1.1
Syllabus traceability
Topics linked to questions and mark weighting in this session
Correction of errors (Verification of accounting records)
24 marks this session
Manufacturing accounts (Preparation of financial statements)
21 marks this session
Limited companies (Preparation of financial statements)
21 marks this session
MCQ trap analytics
Commonly chosen wrong options from examiner commentary
No data available in official reports
Topic heatmap across years
Mark concentration by topic and exam year for this subject
Mark intensity
Correction of errors
Limited companies
Correction of errors (Verification of accounting records)
Manufacturing accounts (Preparation of financial statements)
Limited companies (Preparation of financial statements)
Books of prime entry
Incomplete records
Manufacturing accounts
Difficulty trend
How session difficulty has shifted across recent years
Paper comparison
Marks and duration breakdown across papers in this session
Paper 11 (Multiple Choice):
Paper 21 (Structured Written Paper):
Marks you can still earn
Where valid approaches outside the mark scheme may still gain credit
No data available in official reports
Practise what examiners flagged
Target weak topics from this report inside the Revui app
Correction of errors (Verification of accounting records)
24 marks this session
Practise in RevuiManufacturing accounts (Preparation of financial statements)
21 marks this session
Practise in RevuiLimited companies (Preparation of financial statements)
21 marks this session
Practise in RevuiSelf-diagnostic checklist
Key actions before you sit this paper — copy and tick off as you revise
- 1Message
The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair assessment of core accounting principles, with a medium-tier difficulty level (3.2/5).
- 2Message
While Paper 11 offered a standard multiple-choice spread that heavily rewarded double-entry proficiency, Paper 21 demanded high precision in formatting, labels, and conceptual application.
- 3Message
Candidates who relied on rote memorization found themselves losing easy marks on evaluations and adjustments, whereas those with a strong analytical grasp excelled.
- 4Strength
May/June 2023 IGCSE Accounting Analysis Verdict: The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair asses
Teacher briefing pack
One-page session summary for tutors and classroom review
June 2023 2023
Accounting
The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair assessment of core accounting principles, with a medium-tier difficulty level (3.2/5). While Paper 11 offered a standard multiple-choice spread that heavily rewarded double-entry profic
The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair assessment of core accounting principles, with a medium-tier difficulty level (3.2/5).
While Paper 11 offered a standard multiple-choice spread that heavily rewarded double-entry proficiency, Paper 21 demanded high precision in formatting, labels, and conceptual application.
Candidates who relied on rote memorization found themselves losing easy marks on evaluations and adjustments, whereas those with a strong analytical grasp excelled.
- Total marks
- 135
- Duration
- 180 min
- Session difficulty
- 3.2 / 5
Session analysis
The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair assessment of core accounting principles, with a medium-tier difficulty level (3.2/5). While Paper 11 offered a standard multiple-choice spread that heavily rewarded double-entry proficiency, Paper 21 demanded high precision in formatting, labels, and conceptual application. Candidates who relied on rote memorization found themselves losing easy marks on evaluations and adjustments, whereas those with a strong analytical grasp excelled.
Updated Jun 13, 2026
Paper breakdown
Paper 11 (Multiple Choice):
Paper 21 (Structured Written Paper):
Top chapters
Exam structure insights
Marks by chapter
See where the marks were concentrated so revision time goes to the highest-value topics.
Mark accessibility
Estimate which marks were basic, mid-level, or high-difficulty.
78% within easy or medium reach
Command word frequency
Spot common command words so answers match the expected response style.
Question type mix
Compare the mark share of each paper section and question type.
Structured Financial Statements
46·3·34%
Multiple Choice
35·35·26%
Ledger Account Preparation
24·5·18%
Narrative Evaluation & Advice
15·3·11%
Short Calculation & Tables
15·5·11%
Study ROI
Bigger bubbles recur more often; higher bubbles carry more marks, helping you rank revision priorities.
Time vs marks
Compare marks with suggested time allocation to plan exam pacing.
Paper 11 Multiple C…
0.95 m/minPaper 21 Question 1…
0.95 m/minPaper 21 Question 2…
0.95 m/minPaper 21 Question 3…
0.95 m/minPaper 21 Question 4…
0.95 m/minTotal marks
100
Total time
105 min
Avg pace
0.95
Next-year prediction
Topics worth watching next year, with the reason shown directly below each bar.
Partnerships current and appropriation accounts
90%90%
Clubs and societies subscription accounts
85%85%
Bank reconciliation statements
75%75%
May/June 2023 IGCSE Accounting Analysis Verdict
The May/June 2023 session for Cambridge IGCSE Accounting (0452) represents a balanced and fair assessment of core accounting principles, with a medium-tier difficulty level (3.2/5). While Paper 11 offered a standard multiple-choice spread that heavily rewarded double-entry proficiency, Paper 21 demanded high precision in formatting, labels, and conceptual application. Candidates who relied on rote memorization found themselves losing easy marks on evaluations and adjustments, whereas those with a strong analytical grasp excelled.
Examiner notes & key calculations
- Disposal Calculations: Many candidates struggled with the disposal of motor vehicles in Q2, calculating depreciation for one or three years instead of the required two years of ownership.
- Suspense Account Traps: In correcting errors, a significant portion of candidates failed to recognize that correcting a double credit-sales omission required doubling the transaction value to $210 . In addition, they frequently polluted the suspense account with extraneous ledger entries.
- The Narrative Disconnect: In five-mark advice questions, such as advising Shvan on cash usage or Salman on converting office space, candidates often discussed only one side of the argument or failed to provide a decisive, justified recommendation.
Exam tips
Paper format
- Duration
- 1h 15min
- Total marks
- 35
- Weighting
- 30%
- Question types
- Multiple Choice (1 Mark)
Analysis is paraphrased for study purposes. Always verify against the official examiner report and mark scheme.