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Question 1
Under the SYSCOHADA revised accounting framework, what fundamental accounting principle mandates that potential losses must be recorded as soon as they become probable, while unrealized gains can never be anticipated before actual realization?
Correct Answer:
Principle of prudence (Principe de prudence)
Question 2
An enterprise receives an invoice from a supplier with a gross catalog price (Prix brut) of 1,000,000 XOF, a trade discount (Remise) of 10%, and a cash settlement discount (Escompte de règlement) of 2%. What is the Net Commercial (Net commercial) and Net Financial (Net financier) recorded?
Correct Answer:
Net Commercial: 900,000 XOF; Net Financial: 882,000 XOF
Question 3
In the standard SYSCOHADA chart of accounts used in Benin, how is the net Value Added Tax (TVA) payable to the tax administration calculated at the end of the monthly tax declaration period?
Correct Answer:
Net TVA Due = TVA Collectée (Account 4431) - TVA Déductible sur Achats et Immobilisations (Accounts 4452 & 4451)
Question 4
An enterprise in Cotonou acquires industrial equipment for 12,000,000 XOF excluding VAT on 1 April 2023. The equipment has an estimated useful life of 5 years with zero residual value and is depreciated using the straight-line method (amortissement linéaire). What is the depreciation allowance (dotation aux amortissements) for the fiscal year ending 31 December 2023?
Correct Answer:
1,800,000 XOF
Question 5
A commercial firm buys delivery vehicles on 1 January for 10,000,000 XOF. The expected lifespan is 5 years. Using the SYSCOHADA declining balance method (amortissement dégressif) with a fiscal coefficient of 2.0, what is the depreciation charge in Year 1, and what is the declining rate applied?
Correct Answer:
Declining rate: 40%; Year 1 depreciation: 4,000,000 XOF
Question 1
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Prepare with the Bac Série G2 Bénin Practice Questions - Baccalauréat Série G2 (Techniques Quantitatives de Gestion) - Bénin Exam practice quiz. This question bank includes 100 questions covering rate, annual, year, cost, and interest. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Bac Série G2 Bénin Practice Questions - Baccalauréat Série G2 (Techniques Quantitatives de Gestion) - Bénin Exam

This practice set contains 100 questions from the matching question bank and focuses on rate, annual, year, cost, and interest. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

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