Register
Question 1
Under the SYSCOHADA Révisé accounting framework applied in the Democratic Republic of the Congo, what are the four mandatory financial statements comprising the Normal System (Système Normal)?
Correct Answer:
Bilan, Compte de résultat, Tableau des flux de trésorerie, and Notes annexes
Question 2
Under SYSCOHADA Révisé, which entities are permitted to use the Minimum Cash-Based System (Système Minimal de Trésorerie - SMT) instead of the Normal System?
Correct Answer:
Very small entities (très petites entités) whose annual turnover falls below established statutory thresholds
Question 3
How are research and development expenditures recognized under SYSCOHADA Révisé?
Correct Answer:
Research costs must always be expensed as incurred, while development costs may be capitalized only if specific strict feasibility and future economic benefit criteria are met
Question 4
Under SYSCOHADA Révisé, how does the component depreciation approach (approche par composants) apply to complex property, plant, and equipment?
Correct Answer:
Significant elements of an asset with different useful lives or consumption patterns must be identified, accounted for, and depreciated separately
Question 5
An enterprise in Kinshasa acquires industrial machinery on April 1, 2026, for 60,000,000 CDF. Transport and installation costs amount to 6,000,000 CDF, and the estimated residual value at the end of its 5-year useful life is 6,000,000 CDF. What is the straight-line depreciation charge for the financial year ending December 31, 2026 (9 months of use)?
Correct Answer:
9,000,000 CDF
Question 1
Exam overview

About this Exam

Prepare with the ONEC-RDC Expert-Comptable Practice Questions - ONEC-RDC - Examens des Unités d'Enseignement (Expert-Comptable, DR Congo) Exam practice quiz. This question bank includes 100 questions covering ohada, syscohada, audit, audscgie, and auditor. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

More details

Additional Information

ONEC-RDC Expert-Comptable Practice Questions - ONEC-RDC - Examens des Unités d'Enseignement (Expert-Comptable, DR Congo) Exam

This practice set contains 100 questions from the matching question bank and focuses on ohada, syscohada, audit, audscgie, and auditor. 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.

Quiz information

Frequently Asked Questions

The complete question count is available after full access is unlocked.
No fixed duration is currently configured for this quiz.
Question explanations are included where they are available in the quiz content, helping you review the reasoning after answering.
Yes. You can retake the practice test again as you continue studying during your available access period.
After your access is confirmed, you can continue into the complete practice exam from this quiz flow.
Unless explicitly stated otherwise, this page provides independent practice material for study and exam preparation and is not the official examination itself.
Keep studying

Related Questions

Class V Issue & Turn‑In Procedures for Using Units Module 3 Practice Exam

0 min

AMMO 64 Class V Issue and Turn-In Procedures for Using Units Practice Test

0 min

AP African American Studies Units 2.1 to 2.13 Practice Test

0 min

Académie Militaire de Kananga Concours Practice Questions - Académie Militaire de Kananga - Concours National d'Admission (AMK, DR Congo) Exam

0 min

Barreau de Kinshasa Gombe Test de Stage Practice Questions - Barreau de Kinshasa Gombe - Test d'Admission à la Liste de Stage (DR Congo) Exam

0 min

CSM Concours Magistrature Practice Questions - Concours de Recrutement des Magistrats - CSM (DR Congo) Exam

0 min