100+ Free Bac G1 Burkina Faso Practice Questions

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2026 Statistics

Key Facts: Bac G1 Burkina Faso Exam

G1-G2 shared papers

2026 French, general economics and English papers shared by G1 and G2

2026 national subject list

SYSCOHADA

Accounting framework taught in Burkina Faso G1

OHADA/SYSCOHADA used in UEMOA lycées techniques

Free 100-question English MCQ study bank for Bac G1 Burkina Faso. Official exam: French written accounting, economics and language papers plus oral rachat; pass on a 10/20 weighted average. Not an official-format simulation.

Sample Bac G1 Burkina Faso Practice Questions

Try these sample questions to test your Bac G1 Burkina Faso exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under SYSCOHADA double-entry bookkeeping, which statement is always true of a valid journal entry?

A.Only expense accounts may be debited

B.Cash must appear on one side of every entry

C.Total debits equal total credits

D.Asset accounts may only be credited

Explanation: SYSCOHADA, like other double-entry systems, records every transaction so that the sum of debit amounts equals the sum of credit amounts. That equality keeps the trial balance (balance de vérification) in equilibrium and ultimately supports Actif = Passif on the bilan. The nature of the accounts involved can vary; only the debit-credit equality is mandatory.

2In the SYSCOHADA chart of accounts, Class 1 records which of the following?

A.Comptes de ressources durables (capital, reserves, borrowings)

B.Comptes de stocks

C.Comptes de charges des activités ordinaires

D.Comptes de trésorerie

Explanation: Class 1 holds durable financing: capital, reserves, reported earnings, long-term borrowings, and provisions for risks and charges. These credit-balance accounts appear on the passif of the bilan as ressources durables. Stocks are Class 3, ordinary charges Class 6, and cash/bank Class 5.

3A delivery van bought to be used for several years is recorded in which SYSCOHADA class?

A.Class 3 — stocks

B.Class 2 — actif immobilisé

C.Class 6 — charges

D.Class 4 — comptes de tiers

Explanation: A van kept for lasting use is an immobilisation corporelle in Class 2 (typically under matériel de transport). It is capitalised on the actif of the bilan and then amortised. It is not a stock held for resale, not an immediate Class 6 charge, and not a third-party account.

4SYSCOHADA Class 6 accounts normally have which balance and appear in which statement?

A.Credit balance; bilan, actif

B.Debit balance; bilan, passif

C.Credit balance; compte de résultat as produits

D.Debit balance; compte de résultat as charges des activités ordinaires

Explanation: Class 6 records charges of ordinary activities (purchases, external services, personnel, taxes, financial charges, depreciation allowances). They are debited when they increase and are closed into the compte de résultat. They are not bilan accounts.

5What is the primary role of the journal (livre-journal) in SYSCOHADA bookkeeping?

A.To group all movements of a single account

B.To record transactions in chronological order, with equal debits and credits

C.To present Actif and Passif at the closing date

D.To compute the net result of the period

Explanation: The journal is the chronological book of original entry: each day, each piece of source evidence is translated into a balanced débit/crédit line. Posting from the journal then updates the grand-livre. The bilan and the compte de résultat are end-of-period statements, not day-books.

6The grand-livre (general ledger) is best described as:

A.The book that regroups journal postings account by account

B.The list of unpaid client invoices only

C.A copy of the bank statement

D.The official tax return filed with the DGI

Explanation: After journalising, each debit and credit is posted to its account in the grand-livre. That ledger then supplies the balance of every account used to build the trial balance, the bilan, and the compte de résultat. It is not limited to clients, banks, or the tax file.

7On a SYSCOHADA bilan, which equality must hold?

A.Actif = Charges + Produits

B.Passif = Capitaux propres only

C.Actif = Passif

D.Trésorerie = Capitaux propres

Explanation: The bilan is a two-sided position statement: everything the entity owns or is owed (actif: immobilisations, stocks, créances, trésorerie) is financed by ressources (passif: capitaux propres and dettes). Therefore Actif = Passif. Charges and produits belong to the compte de résultat, not to this equality.

8SYSCOHADA account 411 Clients normally represents:

A.A liability for goods not yet paid to suppliers

B.A receivable for sales made to customers and not yet collected

C.Cash kept in the till

D.The owner's capital

Explanation: Account 411 is a Class 4 third-party account on the actif: it records trade receivables from credit sales. It is debited when a sale on account is made (with 701 and 443 credited) and credited when the client pays. It is not a supplier debt, cash, or capital.

9A Ouagadougou trader pays a supplier 800,000 FCFA by cheque. Which SYSCOHADA posting is correct?

A.Debit 571 Caisse; credit 401 Fournisseurs

B.Debit 401 Fournisseurs; credit 571 Caisse

C.Debit 521 Banques; credit 401 Fournisseurs

D.Debit 401 Fournisseurs; credit 521 Banques

Explanation: A cheque settles the supplier through the bank, so 401 is debited (the debt falls) and 521 Banques is credited (the bank asset falls). Caisse 571 would be used only for a cash (espèces) payment. Crediting 401 would increase the debt instead of clearing it.

10A Bobo-Dioulasso wholesaler buys merchandise on credit for 2,500,000 FCFA exclusive of tax. VAT is 18%. What is the SYSCOHADA journal entry?

A.Debit 601 Achats de marchandises 2,500,000 FCFA and 445 État, TVA récupérable 450,000 FCFA; credit 401 Fournisseurs 2,950,000 FCFA

B.Debit 31 Stocks 2,950,000 FCFA; credit 401 Fournisseurs 2,950,000 FCFA

C.Debit 601 Achats de marchandises 2,950,000 FCFA; credit 401 Fournisseurs 2,950,000 FCFA

D.Debit 401 Fournisseurs 2,500,000 FCFA; credit 601 Achats de marchandises 2,500,000 FCFA

Explanation: Under the inventory method taught in G1, purchases of goods for resale are charged to 601 at the HT amount. Recoverable VAT of 2,500,000 × 0.18 = 450,000 FCFA is debited to 445, and the TTC debt 2,950,000 FCFA is credited to 401. Stock account 31 is adjusted at inventory time, not at the purchase.

About the Bac G1 Burkina Faso Exam

Série G1 is Burkina Faso's techniques administratives / comptabilité et gestion Baccalauréat. The 2026 session set shared G1-G2 papers in French, general economics and English. Accounting is taught under the OHADA/SYSCOHADA framework used in West Africa. Official tasks are written in French. This free English MCQ bank trains G1 knowledge — it is not an official translation, not a SYSCOHADA case-study simulation, and not a substitute for written accounting papers.

Assessment

2026 papers include Français G1-G2, Économie générale G1-G2 and Anglais G1-G2-H plus specialty accounting/administrative papers and oral rachat. This bank is an English MCQ study adaptation only.

Time Limit

Multi-paper written first tour (2026: 23 June–1 July) plus oral second tour (6–7 July 2026).

Passing Score

Graded out of 20; awarded on a weighted average of at least 10/20, with oral rachat for close candidates.

Exam Fee

Not published as a per-candidate tariff; the 2026 session was state-organized. (MESFPT (Ministère de l'Enseignement Secondaire, de la Formation Professionnelle et Technique))

Bac G1 Burkina Faso Exam Content Outline

Study emphasis ~32%

SYSCOHADA accounting

Journal, ledger, depreciation, statements.

Study emphasis ~16%

Administrative techniques

Office organisation, filing, mail.

Study emphasis ~16%

General economics

2026 G1-G2 economics paper.

Study emphasis ~14%

French

2026 G1-G2 French paper.

Study emphasis ~12%

Business mathematics

Interest, proportions, indices.

Study emphasis ~10%

English

2026 G1-G2-H English paper.

How to Pass the Bac G1 Burkina Faso Exam

What You Need to Know

Passing score: Graded out of 20; awarded on a weighted average of at least 10/20, with oral rachat for close candidates.
Assessment: 2026 papers include Français G1-G2, Économie générale G1-G2 and Anglais G1-G2-H plus specialty accounting/administrative papers and oral rachat. This bank is an English MCQ study adaptation only.
Time limit: Multi-paper written first tour (2026: 23 June–1 July) plus oral second tour (6–7 July 2026).
Exam fee: Not published as a per-candidate tariff; the 2026 session was state-organized.

Keys to Passing

Work through all 100 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

Bac G1 Burkina Faso Study Tips from Top Performers

1Practise SYSCOHADA journal entries and the bilan / compte de résultat structure.

2Keep TVA, depreciation and inventory adjustments fluent.

3Read 2026 G1-G2 economics and French annales after MCQ review.

4Work numerical interest and proportion items in FCFA.

Frequently Asked Questions

Does G1 use US GAAP?

No. Burkina Faso G1 accounting follows OHADA/SYSCOHADA. This bank stays inside that system.

How does G1 differ from G2?

G1 emphasises administrative techniques and accounting; G2 emphasises quantitative management and a 2026 étude de cas paper.

100+ Free Bac G1 Burkina Faso Practice Questions

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