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Question 1
Under the Plano Geral de Contabilidade de Angola (PGC - Decreto n.º 82/01), which class of accounts in the standard chart of accounts is designated for recording 'Custos por Natureza' (Operating Expenses by Nature)?
Correct Answer:
Classe 7
Question 2
Which accounting principle under the Angolan PGC requires that revenues and expenses be recognized in the period to which they economically relate, regardless of the date of receipt or payment?
Correct Answer:
Princípio da Especialização de Exercícios (Accrual Basis / Periodicity)
Question 3
According to the OCPCA's published Financial Accounting module program, which reporting frameworks should a candidate be able to apply when recognizing transactions and preparing financial statements?
Correct Answer:
The Angolan Plano Geral de Contabilidade (PGC) together with the relevant international accounting and financial reporting standards (NIC/NIRF) identified in the official program
Question 4
A commercial enterprise in Luanda recorded the following inventory transactions for Product X during March: - Beginning inventory: 100 units at 5,000 AOA each - Purchase 1: 200 units at 6,000 AOA each - Sale 1: 150 units - Purchase 2: 100 units at 7,000 AOA each - Sale 2: 100 units Using the First-In, First-Out (FIFO / PEPS) valuation method permitted under the Angolan PGC, what is the cost of ending inventory (150 units remaining)?
Correct Answer:
1,000,000 AOA
Question 5
Which of the following expenditures must be included in the initial capitalized acquisition cost of a tangible fixed asset (Activo Fixo Tangível / Imobilizado Corpóreo) under the Angolan PGC?
Correct Answer:
Non-refundable customs import duties, freight charges, and direct site preparation and installation costs
Question 1
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Prepare with the OCPCA Admission Exam Practice Questions - Angola OCPCA National Admission Examination (Exame Nacional de Admissão à OCPCA) Exam practice quiz. This question bank includes 99 questions covering angolan, company, imposto, units, and industrial. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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OCPCA Admission Exam Practice Questions - Angola OCPCA National Admission Examination (Exame Nacional de Admissão à OCPCA) Exam

This practice set contains 99 questions from the matching question bank and focuses on angolan, company, imposto, units, and industrial. 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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