This is the official Cambridge IGCSE Accounting (0452) Question Paper 2 (Variant 1) from the 2026 May-June examination session. This question paper was sat by Cambridge students worldwide in 2026 and is published by Cambridge Assessment International Education (CAIE). Use it for timed practice under exam conditions to build familiarity with the question format, mark allocation, and time pressure.
Also referenced as: 0452_s26_qp_21 · 0452/21/m/j/26 qp · 0452/21 May/June 2026 qp
Paper 2: Structured Questions — This is Paper 2: Structured Questions, worth 100 marks with a duration of 1h 45m. Structured questions requiring ledger accounts, financial statement preparation, adjustments, and discursive answers. Correct formats, labels, and full workings are essential.
To self-assess your performance, use this question paper alongside the corresponding mark scheme (0452_s26_ms_21). Attempt the entire paper under timed conditions before opening the mark scheme — this trains both your subject knowledge and exam technique. Mark each question and record whether marks were lost due to knowledge gaps, method errors, or careless mistakes.
The most effective way to use this Accounting question paper is to simulate real exam conditions: set a timer for the full duration, work without notes, and write your answers on separate paper. After finishing, mark yourself using the official mark scheme — do not check answers during the paper. This builds exam stamina and reveals your genuine readiness. Repeat this process across 3–5 sessions to identify recurring weak topics in Accounting (0452).
