LGCSE Accounting (0187) exam-day guide
LGCSE Accounting (0187) · Prepare for the day ahead.
Your checklist
Admission statement or entry confirmation
Bring the entry document your centre issued. If you have not received one, contact your exams officer well before the exam date; do not assume a school ID is enough.
Photo identification as required by your centre
Which form of ID is accepted is set by the awarding body and your centre. Confirm the accepted documents with the provider before exam day.
Black or blue ballpoint pens (at least two)
Accounting answers are handwritten; pencil is normally only for diagrams or rough work. Check whether your centre requires a specific ink colour.
Pencil, eraser and a clear ruler
Useful for ledger ruling, tables and any rough layouts. Keep them in a transparent pencil case if your centre requires clear cases.
Silent, non-programmable calculator
Calculations run through the whole paper. Confirm with the provider whether programmable or graphical calculators are permitted, as rules vary.
No smart devices, smart watches or phones in the exam room
Leave them at home or hand them in as instructed. Possession in the room can be treated as malpractice even if switched off.
Clear water bottle with labels removed
Check your centre's rules on drinks and snacks, especially for access arrangements.
Confirm your arrival time and room location
Arrive with margin for travel. If you are late, you may still be admitted at the centre's discretion, but extra time is not normally given.
Know your candidate number and centre number
You will write these on the answer booklet. Practise writing them so you do not lose time or mislabel your script.
Review the format and timing of the paper
Know the number of sections, whether questions are compulsory, and the marks per section so you can allocate time. Confirm the exact structure with the provider or your teacher.
Rest, food and sleep the night before
A rested candidate makes fewer arithmetic slips than a cramming one. Avoid learning new topics in the last evening.
Access arrangements confirmed in advance
Extra time, separate room or a reader must be approved beforehand. Confirm with the provider if you believe you are entitled to any arrangement.
Plan the day
Work through one or two full past papers or specimen papers under timed conditions. Mark them yourself using the mark scheme and list your recurring errors (for example, omitting narrative in ledger entries, wrong treatment of opening balances, or missing dates).
Revise the high-frequency technical areas: double entry for common transactions, trial balance and correction of errors, bank reconciliation, depreciation methods, accruals and prepayments, control accounts, and the layout of the income statement and statement of financial position.
Make a one-page formula and layout sheet in your own words: depreciation formulas, gross and net profit margins, mark-up, current and quick ratios, and the standard headings for final accounts. Use it for quick recall, not as a crutch.
Check practicalities: exam date, start time, room, transport plan, ID, calculator condition, and that you have spare pens. Confirm anything unclear with your centre or the provider.
Do light revision only: read your error list and formula sheet, then stop. Do not start a new topic or attempt a full paper late in the day.
Pack your bag: pens, pencil, eraser, ruler, calculator, ID, entry document, water. Lay out clothes and plan the journey, including a backup route.
Eat properly and go to bed at a normal time. Avoid screens late at night and avoid discussing topics with friends right before the exam if it makes you anxious.
Eat a normal breakfast, arrive early, and use the waiting time for a calm skim of your formula sheet rather than a frantic last-minute cram.
Switch off and hand in your phone and any smart watch according to centre rules before entering the room.
Read the front of the paper and the instructions carefully: number of questions, compulsory sections, marks, and time allowed. Write your candidate and centre details as instructed.
Skim all questions and mark the ones you can do confidently. Allocate time roughly in proportion to marks, and leave a few minutes at the end to check.
Show workings for every calculation. In accounting, method marks are often available even when the final figure is wrong. Label workings clearly so the examiner can follow them.
Use the standard formats: dates, details, debit and credit columns, and narrative for ledger entries. Keep columns aligned and totals ruled. If you make a correction, strike through neatly rather than scribbling.
Move on and come back. For a difficult figure, set up the ledger or equation and fill in what you know; partial entries often earn marks. Do not leave a whole question blank.
Check that every question has been attempted, that totals balance where they should, and that units and currency symbols are consistent. Cross out rough work you do not want marked.
Rules to check
Bring only permitted items into the exam room. Phones, smart watches, notes and unauthorised electronic devices must be handed in or left outside; possession can be treated as malpractice. Confirm the exact permitted-items list with the provider.
Carry the identification and entry documents your centre requires and place them on your desk if instructed. If you are unsure what counts as acceptable ID, confirm with the provider before the exam date.
Follow all instructions from invigilators, including seating, timing, and when you may open the paper and when to stop writing. Writing after the instruction to stop can be penalised.
Do not communicate with other candidates once in the exam room, and do not attempt to view another candidate's work. Suspected malpractice is reported and can lead to the script being cancelled.
If you need to leave the room, raise your hand and wait for an invigilator. Toilet breaks are usually accompanied and are not normally compensated with extra time; confirm your centre's policy with the provider.
If you feel unwell or need to leave early, tell an invigilator immediately. Whether you can be considered for special consideration is governed by the awarding body's rules, so confirm with the provider.
Marks are awarded for correct method and presentation as well as final answers, so show workings and use standard accounting formats. Do not rely on a single final figure to earn full credit.
Use only the stationery and answer materials provided or permitted. Do not write in any answer booklet other than the one issued to you, and hand in all materials at the end.