DESCOGEF (UEMOA OEC-CI) Practice Questions - DESCOGEF - Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière (Côte d'Ivoire UEMOA) Exam - DESCOGEF (UEMOA OEC-CI) Practice Questions - DESCOGEF - Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière (Côte d'Ivoire UEMOA) Exam

Question 1

Under the revised SYSCOHADA (AUDCIF), what is the required accounting treatment when an industrial machine is acquired for 50,000,000 FCFA (excluding VAT) with an initial delivery and installation fee of 5,000,000 FCFA and staff training expenses of 2,000,000 FCFA?

Capitalize 55,000,000 FCFA as the acquisition cost of the fixed asset (compte 241), and expense the 2,000,000 FCFA training costs in profit and loss (compte 633) Capitalize all 57,000,000 FCFA including staff training into fixed assets Expense all 57,000,000 FCFA in current operating expenses Capitalize only the 50,000,000 FCFA purchase price and expense delivery and training

Correct Answer:

Capitalize 55,000,000 FCFA as the acquisition cost of the fixed asset (compte 241), and expense the 2,000,000 FCFA training costs in profit and loss (compte 633)

Question 2

A public limited company (SA) incorporated in Abidjan increases its share capital by issuing 10,000 new shares with a nominal par value of 10,000 FCFA at an issue price of 14,000 FCFA per share. What is the total Share Premium (Prime d'émission) recorded in equity under SYSCOHADA?

40,000,000 FCFA credited to compte 1051 Primes d'émission 140,000,000 FCFA credited to compte 101 Capital social 100,000,000 FCFA credited to compte 1051 Primes d'émission 4,000,000 FCFA credited to compte 131 Résultat net

Correct Answer:

40,000,000 FCFA credited to compte 1051 Primes d'émission

Question 3

Under the revised SYSCOHADA, when an item of property, plant, and equipment comprises significant individual components with different useful lives (approche par composants), how must it be accounted for?

Each significant component is identified, recorded, and depreciated separately over its own individual useful life from initial acquisition The entire asset must be depreciated using a single blended average rate over 50 years Components are ignored until the primary asset is completely scrapped Component accounting is strictly forbidden under OHADA law

Correct Answer:

Each significant component is identified, recorded, and depreciated separately over its own individual useful life from initial acquisition

Question 4

On January 1, 2025, an enterprise enters into a 5-year finance lease (crédit-bail) for specialized equipment with a fair value of 30,000,000 FCFA and an implicit interest rate of 8% per annum. Annual lease payments of 7,513,690 FCFA are due at year-end. At December 31, 2025, what is the split between financial interest expense and principal repayment under SYSCOHADA?

Interest expense = 2,400,000 FCFA; Principal repayment = 5,113,690 FCFA against the lease liability Interest expense = 7,513,690 FCFA; Principal repayment = 0 FCFA Interest expense = 3,000,000 FCFA; Principal repayment = 4,513,690 FCFA Interest expense = 1,200,000 FCFA; Principal repayment = 6,313,690 FCFA

Correct Answer:

Interest expense = 2,400,000 FCFA; Principal repayment = 5,113,690 FCFA against the lease liability

Question 5

Under the OHADA AUSCGIE (Article 346), what is the legal rule regarding the allocation of net distributable profit to the Legal Reserve (Réserve légale) in commercial companies?

At least 10% (one-tenth) of net annual profit after deducting past losses must be allocated to the legal reserve until the reserve reaches at least 20% (one-fifth) of the registered share capital 5% of net profit must be allocated until the reserve reaches 10% of capital Allocation to legal reserves is completely optional and decided by the CEO 50% of annual turnover must be deposited into the legal reserve

Correct Answer:

At least 10% (one-tenth) of net annual profit after deducting past losses must be allocated to the legal reserve until the reserve reaches at least 20% (one-fifth) of the registered share capital

Question 1

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Prepare with the DESCOGEF (UEMOA OEC-CI) Practice Questions - DESCOGEF - Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière (Côte d'Ivoire UEMOA) Exam practice quiz. This question bank includes 100 questions covering fcfa, syscohada, company, capital, and financial. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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DESCOGEF (UEMOA OEC-CI) Practice Questions - DESCOGEF - Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière (Côte d'Ivoire UEMOA) Exam

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DESCOGEF (UEMOA OEC-CI) Practice Questions - DESCOGEF - Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière (Côte d'Ivoire UEMOA) Exam

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