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Question 1
Under the revised SYSCOHADA accounting framework applicable in the DR Congo, which class in the chart of accounts is reserved for non-current assets (Comptes de l'actif immobilisé)?
Correct Answer:
Class 2
Question 2
A commercial enterprise in Kinshasa presents total stable resources (Ressources stables) of 15,000,000 CDF and total non-current assets (Actif immobilisé) of 11,000,000 CDF. What is the Net Working Capital (Fonds de Roulement Net Global — FRNG)?
Correct Answer:
+4,000,000 CDF
Question 3
A Congolese trading firm has an FRNG of +4,000,000 CDF. Its current operating assets (Actif circulant d'exploitation et HAO) total 8,000,000 CDF and its current operating liabilities (Passif circulant) total 5,500,000 CDF. What are its Working Capital Requirement (BFR) and Net Cash Position (Trésorerie Nette — TN)?
Correct Answer:
BFR = 2,500,000 CDF and TN = +1,500,000 CDF
Question 4
A company in Lubumbashi acquires delivery equipment for 12,000,000 CDF on April 1, Year N. The equipment has an estimated useful life of 5 years (straight-line depreciation / amortissement linéaire) and zero salvage value. What is the depreciation expense (dotation aux amortissements) for Year N?
Correct Answer:
1,800,000 CDF
Question 5
An industrial machine is acquired on January 1, Year 1 for 20,000,000 CDF with a 5-year lifespan. Using the declining balance depreciation method (amortissement dégressif) with an OHADA fiscal coefficient of 2.0 (giving a declining rate of 40%), what is the depreciation dotation for Year 2?
Correct Answer:
4,800,000 CDF
Question 1
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About this Exam

Prepare with the EXETAT Commerciale & Gestion Practice Questions - EXETAT - Option Commerciale et Gestion (DR Congo) Exam practice quiz. This question bank includes 100 questions covering year, commercial, rate, total, and cost. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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EXETAT Commerciale & Gestion Practice Questions - EXETAT - Option Commerciale et Gestion (DR Congo) Exam

This practice set contains 100 questions from the matching question bank and focuses on year, commercial, rate, total, and cost. 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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