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The syllabus engages students with the relevance and applicability of accounting in real-world contexts. Students will explore the role and responsibilities of the accountant, and study areas such as financial accounting and cost and management accounting.
Studying this subject helps students to understand, apply, analyse and evaluate accounting information to help decision-making in business and communicate information to stakeholders. These transferable skills are an ideal foundation for further study and a career within accounting or related professions.
The syllabus year refers to the year in which the examination will be taken.
We revise our qualifications regularly to make sure that they continue to meet the needs of learners, schools and higher education institutions around the world and reflect current thinking. For this syllabus, we have worked with teachers, higher education institutions and professional bodies to help shape our content. Please see the 2023–2025 syllabus document for full details on the changes.
The updated syllabus is for examination from June 2023 onwards. Examinations are available in March 2023 for India only. Please see the 2023-2025 syllabus above for full details.
We are developing a comprehensive range of materials to help you teach the updated syllabus. These resources will be available from June 2021 onwards (before first teaching) through our School Support Hub and include:
Face-to-face and online training will be available. For up-to-date information, visit our Events and training calendar.
Cambridge International AS & A Level Accounting (Second edition) (Hodder Education)
Provide the knowledge, understanding and skills required by the revised syllabus with a clear and accessible resource, featuring questions throughout to challenge learners at every level.
Read more on the Hodder Education website
Accounting for Cambridge International AS & A Level (Third edition) (Cambridge University Press)
Empower your students to study accounting confidently. Now complete with a revised order of chapters to support students transitioning from Cambridge IGCSE to International AS & A Level, as well as plenty of exam-style activities.
Read more on the Cambridge University Press website
For some subjects, the syllabus states that grade descriptions will be made available after first assessment in 2020, 2021 or 2022.
Publication of grade descriptions was paused in response to the Covid-19 pandemic and the temporary changes to the grading standard that have been in place for 2020, 2021 and 2022. We are currently working on producing these grade descriptions. This work will make sure that grade descriptions reflect examination outcomes appropriately and are based on the more stable grading standard that we expect to have in place for June 2023 onwards.
We provide a wide range of support so that teachers can give their learners the best possible preparation for Cambridge programmes and qualifications. For teachers at registered Cambridge schools, support materials for specific syllabuses are available from the School Support Hub (username and password required).
Sign up for updates about changes to the syllabuses you teach