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

SAMPLE EXTRACT PAPER 2017 - Accounting Major

 INSTRUCTIONS

- In your answer booklet, write only the letter of the answer chosen against the question number

- This question paper must be submitted together with the answer booklet

- Each question carries one (1) mark

PART I: ACCOUNTANCY

1- AKO is an ordinary creditor of BOBOCAM Ltd whose summarised financial position is made up of assets amounting to 20 000 000F and liabilities including accounts of personnel 11 200 000F, state 7 000 000F and others 3 000 000F. The rate of provision that AKO should be set on BOBOCAM is

A. 15% B. 94% C. 60% D. 40%

AKO est en créancier chirographaire de la SARL BOBOCAM dont le bilan simplifié est composé des actifs s’élevant à 20 000 000F et du passif comprenant les comptes personnel 11 200 000F, état 7 000 000F, autres 3 000 000F. Le taux de provision que Ako devrait constituer sur BOBOCAM est de

A. 15% B. 94% C. 60% D. 40%

2- If in an invoice including goods and transport invoiced, it is read : discount 10% : 30 000F ; VAT 19.25% : 558 205F ; then the amount of transport is

A. 200 000F B. 300 000F C. 500 000F D. 100 000F

Si dans une facture comportant les marchandises et le port facture on lit: remise 10% : 30 000F; TVA 19.25%: 558 205F; alors le montant du port est de

A. 200 000F B. 300 000F C. 500 000F D. 100 000F

3- If a petrol station worker works for 5 days a week and he is paid normally 1 000F an hour, then his overtime pay will be

A. 6 000F B. 12 000F C. 50 000F D. 5 000F

Si un agent de station-service travail pendant 5 jours la semaine et il est payé au taux de 1 000F l’heure, alors ses heures supplémentaires s’élèveront à

A. 200 000F B. 300 000F C. 500 000F D. 100 000F

4- If the taxable profit of a company subject to income tax amounts to 3 157 500F, the principal income tax liability is

A. 1 215 637.5F B. 1 105 125F C. 947 100F D. 947 250F

Si le bénéfice taxable d’une société assujettie à l’impôt sur les sociétés s’élève à 3 157 500F, le principal de l’impôt sur les sociétés dû est de

A. 1 215 637.5F B. 1 105 125F C. 947 100F D. 947 250F

5- The linear program of the production of two products is as follows : Maximise: total profit = P = 600x + 400y subject to constraints 2x + 3y  120 (workshop 1), 2x + y  60 (workshop 2) and x  25 (market constraint). The best program of production is

A. x = 25; y = 30 B. x = 15; y = 30 C. x = 15; y = 60 D. x = 600; y = 400

Le programme linéaire de production de deux produits est le suivant : Maximiser : Bénéfice total = P = 600x + 400y sous contraintes 2x + 3y 120 (atelier 1), 2x + y  60 (atelier 2) et x  25 (contrainte de marché). Le programme de production optimum est

A. x = 25; y = 30 B. x = 15; y = 30 C. x = 15; y = 60 D. x = 600; y = 400

6- An extract of the balance sheet of a company is made up of : account 1011 : 27 000 000F; account 1012: 10 800 000F; account 1013: 142 200 000F; account 109: (27 000 000)F. Knowing that there are 5 000shares, the nominal value of a share is

A. 30 600F B. 7 560F C. 36 000F D. 28 440F

L’extrait du bilan d’une société comporte: compte 1011 : 27 000 000F; compte 1012: 10 800 000F; compte 1013: 142 200 000F; compte109: (27 000 000) F. Sachant qu’il y a 5 000actions, la valeur nominal de l’action est

A. 30 600F B. 7 560F C. 36 000F D. 28 440F

7- For a given production demand, the trend equation (in 1000 units) is 90 + 5x. At what period will the demand for that product be 83 750 units, assuming the seasonal coefficient corresponding to that period is 0.67

A. Period 3 B: Period 9 C. Period 5 D. Period 7

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• Business Mathematics 2018
• Accounting 2017
• Business Mathematics 2017
• Accounting 2016
• Business Maths 2016
• Accounting 2015
• Accounting 2014
• Accounting 2013
• Business Mathematics 2013
• Accounting 2012
• Accounting 2011
• Business Mathematics 2011
• Business Mathematics 2009
• Proposed Solutions to Accounting 2016
• Proposed Solutions to Accounting 2015
• Proposed Solutions to Accounting 2014
• Proposed Solutions to Accounting 2013
• Proposed Solutions to Business Mathematics 2014
• Proposed Solutions to Business Mathematics 2013
• Proposed Solutions to Business Mathematics 2012
• Proposed Solutions to Business Mathematics 2010
• Proposed Solutions to Business Mathematics 2009

NUMBER OF PAGES: 65

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