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Question 1
Under the revised OHADA accounting system (SYSCOHADA révisé), which class of the chart of accounts groups shareholders' equity and comparable long-term resources?
Correct Answer:
Class 1 (Classe 1)
Question 2
In the SYSCOHADA chart of accounts, which account is debited to record deductible VAT (TVA déductible) on a purchase invoice for merchandise in Côte d'Ivoire?
Correct Answer:
4452 État, TVA récupérable sur achats
Question 3
An Ivorian company buys merchandise for a gross amount of 2,000,000 FCFA. The invoice carries a 10% trade discount (remise) and a 2% settlement discount (escompte de règlement). What is the net financial amount (net financier)?
Correct Answer:
1,764,000 FCFA
Question 4
On a sales invoice for merchandise that grants the customer a settlement discount (escompte de règlement), which account must the selling supplier debit to record that discount?
Correct Answer:
673 Escomptes accordés (settlement discounts granted)
Question 5
A company holds an opening inventory of 100 units at 5,000 FCFA per unit. It buys 200 more units at 6,500 FCFA per unit, then sells 150 units. Using the weighted average unit cost method (Coût Moyen Unitaire Pondéré, CMUP) computed over the period, what is the value of the closing inventory of 150 units?
Correct Answer:
900,000 FCFA
Question 1
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Prepare with the Bac Séries G Côte d'Ivoire Practice Questions - Baccalauréat Séries G (Technique Tertiaire et Gestion) - Côte d'Ivoire Exam practice quiz. This question bank includes 100 questions covering fcfa, year, syscohada, account, and company. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Bac Séries G Côte d'Ivoire Practice Questions - Baccalauréat Séries G (Technique Tertiaire et Gestion) - Côte d'Ivoire Exam

This practice set contains 100 questions from the matching question bank and focuses on fcfa, year, syscohada, account, and company. 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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