100+ Free Bac Série G2 Bénin Practice Questions
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Key Facts: Bac Série G2 Bénin Exam
Coeff 6 / 5h
Étude de Cas weighting, the dominant core accounting paper
Office du Baccalauréat du Bénin (OBB)
85.58%
Série G2 admissibility rate in 2026 (Highest of all series in Benin)
OBB / MESRS Results Proclamation 8 July 2026
10.00 / 20
Passing weighted average threshold (Moyenne générale)
Décret fixing Baccalauréat rules, Articles 17–18
9.00 – 9.99 / 20
Second-group oral eligibility band (Oral rachat)
OBB / MESRS Regulations
5,000 XOF
Official candidate registration fee for Beninese students
Office du Baccalauréat du Bénin
Free 100-question English MCQ study bank for the Benin Baccalauréat Série G2 (Techniques Quantitatives de Gestion). Official examination administered in French by OBB/MESRS consists of 6 written papers led by the 5-hour Étude de Cas (coeff 6), Mathématiques Appliquées (coeff 3), Économie (coeff 3), Français (coeff 3), Anglais (coeff 2), and Droit TBAD-Finances Publiques (coeff 2). Pass threshold is a weighted 10.00/20 (9.00–9.99 qualifies for oral rachat).
Sample Bac Série G2 Bénin Practice Questions
Try these sample questions to test your Bac Série G2 Bénin exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1Under the SYSCOHADA revised accounting framework, what fundamental accounting principle mandates that potential losses must be recorded as soon as they become probable, while unrealized gains can never be anticipated before actual realization?
2An enterprise receives an invoice from a supplier with a gross catalog price (Prix brut) of 1,000,000 XOF, a trade discount (Remise) of 10%, and a cash settlement discount (Escompte de règlement) of 2%. What is the Net Commercial (Net commercial) and Net Financial (Net financier) recorded?
3In the standard SYSCOHADA chart of accounts used in Benin, how is the net Value Added Tax (TVA) payable to the tax administration calculated at the end of the monthly tax declaration period?
4An enterprise in Cotonou acquires industrial equipment for 12,000,000 XOF excluding VAT on 1 April 2023. The equipment has an estimated useful life of 5 years with zero residual value and is depreciated using the straight-line method (amortissement linéaire). What is the depreciation allowance (dotation aux amortissements) for the fiscal year ending 31 December 2023?
5A commercial firm buys delivery vehicles on 1 January for 10,000,000 XOF. The expected lifespan is 5 years. Using the SYSCOHADA declining balance method (amortissement dégressif) with a fiscal coefficient of 2.0, what is the depreciation charge in Year 1, and what is the declining rate applied?
6On 31 December, an enterprise holds an uncollected receivable of 2,360,000 XOF including VAT (TTC at 18%) on client Mensah, who is facing severe insolvency. Management estimates a 40% probable recovery loss on the debt. What is the impairment amount (dépréciation) to be recognized under SYSCOHADA?
7On 1 November 2025, a company pays an annual commercial fire insurance premium of 1,200,000 XOF covering the period from 1 November 2025 to 31 October 2026. What year-end accrual entry (régularisation d'inventaire) must be made on 31 December 2025?
8Before closing the accounts on 31 December, an inventory audit reveals that goods valued at 3,500,000 XOF HT (TVA 18%) were shipped and delivered to customer Soglo, but the formal sales invoice has not yet been established. Which SYSCOHADA adjusting entry is required?
9A production machine purchased on 1 January 2021 for 8,000,000 XOF HT is depreciated linearly over 5 years (20% per year). On 30 June 2024, the enterprise sells the machine for 3,000,000 XOF cash. What is the Net Book Value (Valeur Nette Comptable - VNC) at the date of disposal, and what is the net capital gain or loss on disposal (Résultat de cession)?
10In a Beninese enterprise, an executive employee has a base salary and allowances totaling a gross salary (Salaire brut) of 600,000 XOF for the month. The mandatory employee social security contribution (CNSS - Caisse Nationale de Sécurité Sociale) rate for retirement pension is 3.6%. If calculated salary taxes (ITS/VTS) withheld at source equal 45,000 XOF and the employee took a mid-month advance (Acompte) of 50,000 XOF, what is the Net Salary Payable (Salaire net à payer)?
About the Bac Série G2 Bénin Exam
The Baccalauréat Série G2 (Techniques Quantitatives de Gestion) is the official national secondary school graduation and tertiary entrance diploma in Benin for students specializing in quantitative management, financial accounting, and business administration. Administered annually by the Office du Baccalauréat du Bénin (OBB) under the Ministère de l'Enseignement Supérieur et de la Recherche Scientifique (MESRS), Série G2 prepares students for higher education in accounting, banking, finance, audit, and management sciences (e.g., ENEAM at Université d'Abomey-Calavi, FASEG, and regional business schools). The curriculum centers on the dominant 5-hour Étude de Cas (coefficient 6), testing SYSCOHADA révisé accounting, inventory adjustments, provisions, payroll, analytical cost accounting, break-even mechanics, and financial statement analysis (FRNG, BFR, TN). In addition, candidates sit written papers in Mathématiques Appliquées (coeff 3), Économie (coeff 3), Français (coeff 3), Anglais (coeff 2), and Droit TBAD-Finances Publiques (coeff 2). Candidates obtaining a weighted average of >= 10.00/20 pass outright, while those with 9.00–9.99/20 are eligible for oral second-round examinations (rachat). This practice bank provides 100 English-language multiple-choice questions with detailed accounting calculations and rationale.
Assessment
First group written papers per the official OBB coefficient table for Série G2: Étude de Cas (coeff 6, 5h), Mathématiques Appliquées (coeff 3, 3h), Économie (coeff 3, 3h), Français (coeff 3, 3h), Anglais (coeff 2, 3h), Droit TBAD-Finances Publiques (coeff 2, 2h) — Total 1 = 19 coefficients (380 points) — plus EPS (coeff 1) for 20 coefficients / 400 points. The second-group oral (rachat) covers Français (coeff 2), Philosophie (coeff 1), and Anglais (coeff 1) for 4 coefficients / 80 points, bringing the full comprehensive total to 24 coefficients / 480 points. Passing threshold is a weighted general average of at least 10.00/20; scores between 9.00 and 9.99 qualify candidates for the second-group oral. In 2026, Série G2 achieved the highest national admissibility rate in Benin at 85.58%. This bank is an English-language MCQ study adaptation.
Time Limit
19 hours of written papers, sat across the 4-day national session
Passing Score
10/20 (Weighted average >= 10.00 / 20; 9.00–9.99 qualifies for the second-group oral)
Exam Fee
5,000 XOF registration for Beninese candidates; 35,000 XOF for foreign candidates; plus 1,000 XOF for the relevé de notes and 2,000 XOF photo-scanning/form-printing for candidats libres (OBB note de service, 20 November 2025) (Office du Baccalauréat du Bénin (OBB) — Ministère de l'Enseignement Supérieur et de la Recherche Scientifique)
Bac Série G2 Bénin Exam Content Outline
Étude de Cas (Comptabilité & Gestion)
SYSCOHADA accounting cycle, journal entries, year-end adjustments (depreciation, impairments, provisions, accrued/prepaid revenue and expenses), payroll calculations (gross salary, employee/employer CNSS, Beninese payroll taxes), cost accounting (direct/indirect allocation, purchase/production/total cost, CMUP, FIFO), break-even analysis (variable cost margin, dead point, safety index), and functional balance sheet analysis (FRNG, BFR, TN, liquidity and solvency ratios).
Mathématiques Appliquées
Simple and compound interest calculations, equivalent and proportional rates, present and future values of constant and variable annuities, loan amortization schedules (constant annuities, constant principal repayments), capital budgeting techniques (NPV / VAN, IRR / TIR, Payback Period / DRCI, Profitability Index), and applied statistics (least squares linear regression, moving averages, normal distribution in stock management).
Économie
Enterprise classification and corporate structures under OHADA law, corporate financing channels (autofinancement, bank credit, equity issuance, leasing), macroeconomic indicators (GDP, GNI, CPI), monetary policy and banking supervision within the UEMOA/BCEAO framework, inflation mechanisms, and international/regional trade dynamics (balance of payments, WAEMU convergence criteria, AfCFTA / ZLECAF).
Français
Literary analysis, dissertation methodology, textual commentary, professional business document synthesis, argumentative structuring, rhetoric, and administrative writing standards.
Droit TBAD-Finances Publiques
Commercial and banking law under OHADA (trader status, RCCM registration, commercial leases, negotiable instruments including bills of exchange, promissory notes, and cheques, discounting, factoring) and public finance in Benin (budgetary principles, organic public finance laws, separation of ordonnateur and comptable public, Beninese tax system including corporate income tax IS, personal tax IRPP/ITS, employer payroll tax VPS, and VAT/TVA at 18%).
Anglais
Commercial and financial English terminology, interpreting English balance sheets and profit & loss statements, commercial correspondence, trade documentation (invoicing, shipping terms, Incoterms, letters of credit), and reading comprehension of economic texts.
Éducation Physique et Sportive (EPS)
Practical athletic performance and physical education assessment.
Épreuves Orales du Second Groupe (Oral Rachat)
Compulsory second-group oral examination for candidates with general average between 9.00 and 9.99/20: Français (coeff 2), Philosophie (coeff 1), and Anglais (coeff 1) focusing on oral communication, business ethics, resource allocation justice, and spoken commercial English.
How to Pass the Bac Série G2 Bénin Exam
What You Need to Know
- Passing score: 10/20 (Weighted average >= 10.00 / 20; 9.00–9.99 qualifies for the second-group oral)
- Assessment: First group written papers per the official OBB coefficient table for Série G2: Étude de Cas (coeff 6, 5h), Mathématiques Appliquées (coeff 3, 3h), Économie (coeff 3, 3h), Français (coeff 3, 3h), Anglais (coeff 2, 3h), Droit TBAD-Finances Publiques (coeff 2, 2h) — Total 1 = 19 coefficients (380 points) — plus EPS (coeff 1) for 20 coefficients / 400 points. The second-group oral (rachat) covers Français (coeff 2), Philosophie (coeff 1), and Anglais (coeff 1) for 4 coefficients / 80 points, bringing the full comprehensive total to 24 coefficients / 480 points. Passing threshold is a weighted general average of at least 10.00/20; scores between 9.00 and 9.99 qualify candidates for the second-group oral. In 2026, Série G2 achieved the highest national admissibility rate in Benin at 85.58%. This bank is an English-language MCQ study adaptation.
- Time limit: 19 hours of written papers, sat across the 4-day national session
- Exam fee: 5,000 XOF registration for Beninese candidates; 35,000 XOF for foreign candidates; plus 1,000 XOF for the relevé de notes and 2,000 XOF photo-scanning/form-printing for candidats libres (OBB note de service, 20 November 2025)
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 Série G2 Bénin Study Tips from Top Performers
Frequently Asked Questions
What is the focus of Baccalauréat Série G2 in Benin?
Série G2 (Techniques Quantitatives de Gestion) is Benin's premier tertiary business and accounting stream, focusing heavily on financial accounting (SYSCOHADA révisé), cost accounting, financial analysis, applied financial mathematics, corporate economics, commercial law (OHADA TBAD), and public finance/taxation.
Why is the Étude de Cas paper so critical in Série G2?
The Étude de Cas carries coefficient 6 and lasts 5 hours, accounting for almost one-third of total first-group points (120 out of 380 written points). It is an integrated case study that combines financial accounting, year-end adjustments, payroll, cost accounting, break-even analysis, and balance sheet financial ratio analysis.
What language is the official Benin Baccalauréat Série G2 administered in?
The official national examination in Benin is administered entirely in French (with the exception of foreign language tests like English). This question bank is an English-language MCQ study adaptation designed to test core theoretical principles, calculation methods, and analytical reasoning.
What are the passing criteria and the oral second group (rachat)?
Candidates who obtain a general weighted average of 10.00/20 or higher across all first-group subjects pass outright (admis). Candidates scoring between 9.00 and 9.99/20 are declared admissible for the second group (épreuves orales de rattrapage / rachat in Français, Philosophie, and Anglais) to reach the 10.00/20 threshold.
What was the 2026 performance record for Série G2 in Benin?
In the 2026 national Baccalauréat session, Série G2 recorded an admissibility rate of 85.58%, the highest success rate among all academic and technical Baccalauréat series in Benin.
What are the official registration fees for the Benin Bac?
Official fees set by the Office du Baccalauréat du Bénin (OBB) are 5,000 FCFA (XOF) for regular Beninese school candidates (+ 1,000 FCFA for the transcript/relevé de notes), 8,000 FCFA for private external candidates (candidats libres), and 35,000 FCFA for foreign candidates.