0452_w25_ms_12

This document consists of 3 printed pages. © Cambridge University Press & Assessment 2025 [Turn over Cambridge IGCSE ™ ACCOUNTING 0452 / 12 Paper 1 Multiple Choice October/November 2025 MARK SCHEME Maximum Mark: 35 Published This mark scheme is published as an aid to teachers and candidates, to indicate the requirements of the examination. Mark schemes should be read in conjunction with the question paper and the Principal Examiner Report f or Teachers. Cambridge International will not enter into discussions about these mark schemes. Cambridge International is publishing the mark schemes f or the October/November 2025 series f or most Cambridge IGCSE, Cambridge International A and AS Level components , and some Cambridge O Level components.

0452 / 12 Cambridge IGCSE – Mark Scheme PUBLISHED October/November 2025 © Cambridge University Press & Assessment 2025 Page 2 of 3 Question Answer Marks 1 D 1 2 B 1 3 C 1 4 C 1 5 A 1 6 D 1 7 D 1 8 B 1 9 B 1 10 B 1 11 A 1 12 A 1 13 A 1 14 C 1 15 B 1 16 C 1 17 A 1 18 D 1 19 A 1 20 A 1 21 B 1 22 C 1 23 A 1 24 D 1 25 C 1 26 A 1 27 C 1 28 D 1

0452 / 12 Cambridge IGCSE – Mark Scheme PUBLISHED October/November 2025 © Cambridge University Press & Assessment 2025 Page 3 of 3 Question Answer Marks 29 C 1 30 D 1 31 D 1 32 B 1 33 C 1 34 D 1 35 C 1