ACCOUNTING - ENSET Bambili | COMPETITIVE ENTRANCE EXAMINATION INTO THE FIRST YEAR OF THE FIRST CYCLE OF ENSET BAMBILI

SAMPLE EXTRACT PAPER 2009

COMMON ENTRANCE EXAMINATION JULY 2009 SESSION

Cycle: First Cycle                                        Campus: Bambili

Series: Accounting                           Technical Education

Paper: Economics (Accounting)                 Duration: 3 hurs       Coefficient 4

Candidates are authorized to use;

-          OHADA Accounting Chart of Accounts

-          Non-programmable Calculators 

You are on internship in the Chartered Accounting Firm code-named “CABINET WIA-LEKON’. For your activity, the boss hands to you five (5) independent files for treatment

FILE ONE; COST ANALYSIS FORECASTS (16 MARKS)

The forecasted turnover of “Dreamland Restaurant’ is estimated at 60,000,000 FCFA for the year 2008. The forecasted Break Even Point is 10,000FCFA. Sales are regular within the year and one (1) month equals to thirty (30) days.

Work required

i.                    Determine the forecasted monthly turnover (1m)

ii.                  Determine the forecasted BEP (3mks)

iii.                Determine the forecasted result given that it represents 30% of the forecasted turnover. (1m)

iv.                Determine the forecasted Fixed Cost and the forecasted Variable Cost (7mks)

v.                  Graphically represent the turnover BEP and the date (4mks)

FILE TWO: SUPPLY MANAGEMENT

Estimates of producing a local drunk known as ‘SAH’ by a common initiative group (CIG) shows that, during the year 2008, 450,000kgs of “maize” were used; the seasonal coefficients and the minimum stock per month are given as follows....

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• Accounting 2014
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• Proposed Solutions to Accounting 2009
• Proposed Solutions to Accounting 2010
• Proposed Solutions to Accounting 2011
• Proposed Solutions to Accounting 2012
• Proposed Solutions to Accounting 2014
• Proposed Solutions to Accounting 2015

NUMBER OF PAGES: 55

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