100+ Free EXETAT Commerciale & Gestion Practice Questions

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2026 Statistics

Key Facts: EXETAT Commerciale & Gestion Exam

50%

Minimum overall score required to be awarded the national Diplôme d'État

EDU-NC EXETAT regulations

60%+

EXETAT mark that exempts a holder from the UNIKIN and UNILU admission tests

Université de Kinshasa and Université de Lubumbashi admission notices

4 days

Length of the EXETAT session ordinaire, held 22-25 June in 2026

Ministère de l'Éducation Nationale et Nouvelle Citoyenneté

26 Provinces

Number of administrative provinces participating nationwide

Constitution of the DRC (2006)

SYSCOHADA

Official accounting legal standard tested in commercial humanités

OHADA Uniform Act on Accounting Law

Free 100-question English MCQ practice bank for the DR Congo EXETAT Option Commerciale et Gestion. Master SYSCOHADA accounting rules, commercial and financial mathematics with step-by-step calculations, OHADA business law, DR Congo labor and tax codes, political economy, and general civic knowledge.

Sample EXETAT Commerciale & Gestion Practice Questions

Try these sample questions to test your EXETAT Commerciale & Gestion exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under the revised SYSCOHADA accounting framework applicable in the DR Congo, which class in the chart of accounts is reserved for non-current assets (Comptes de l'actif immobilisé)?

A.Class 1

B.Class 2

C.Class 3

D.Class 4

Explanation: In the SYSCOHADA revised chart of accounts, Class 2 is dedicated to non-current assets (Comptes de l'actif immobilisé), encompassing intangible, tangible, and financial fixed assets. Class 1 records stable resources (equity and long-term financial debts), Class 3 records inventory, and Class 4 records third-party accounts (receivables and payables).

2A commercial enterprise in Kinshasa presents total stable resources (Ressources stables) of 15,000,000 CDF and total non-current assets (Actif immobilisé) of 11,000,000 CDF. What is the Net Working Capital (Fonds de Roulement Net Global — FRNG)?

A.+4,000,000 CDF

B.-4,000,000 CDF

C.+26,000,000 CDF

D.+1.36 CDF

Explanation: Net Working Capital (FRNG) is calculated from the top of the balance sheet as Stable Resources minus Non-Current Assets (FRNG = Ressources stables - Actif immobilisé). Here, FRNG = 15,000,000 CDF - 11,000,000 CDF = +4,000,000 CDF, indicating a positive structural financial surplus that can finance operational cycles.

3A Congolese trading firm has an FRNG of +4,000,000 CDF. Its current operating assets (Actif circulant d'exploitation et HAO) total 8,000,000 CDF and its current operating liabilities (Passif circulant) total 5,500,000 CDF. What are its Working Capital Requirement (BFR) and Net Cash Position (Trésorerie Nette — TN)?

A.BFR = 2,500,000 CDF and TN = +1,500,000 CDF

B.BFR = 13,500,000 CDF and TN = -9,500,000 CDF

C.BFR = 2,500,000 CDF and TN = +6,500,000 CDF

D.BFR = 3,500,000 CDF and TN = +500,000 CDF

Explanation: Working Capital Requirement is calculated as Current Assets minus Current Liabilities: BFR = 8,000,000 - 5,500,000 = 2,500,000 CDF. Net Cash is the difference between FRNG and BFR (TN = FRNG - BFR): TN = 4,000,000 - 2,500,000 = +1,500,000 CDF, confirming a healthy positive liquidity reserve.

4A company in Lubumbashi acquires delivery equipment for 12,000,000 CDF on April 1, Year N. The equipment has an estimated useful life of 5 years (straight-line depreciation / amortissement linéaire) and zero salvage value. What is the depreciation expense (dotation aux amortissements) for Year N?

A.1,800,000 CDF

B.2,400,000 CDF

C.1,200,000 CDF

D.900,000 CDF

Explanation: The annual straight-line depreciation rate for a 5-year asset is 100% / 5 = 20% (or 12,000,000 / 5 = 2,400,000 CDF per full year). Under SYSCOHADA, depreciation starts from the date of commissioning or acquisition on a prorata temporis basis: from April 1 to December 31 is 9 months. Therefore, Dotation = 2,400,000 × (9 / 12) = 1,800,000 CDF.

5An industrial machine is acquired on January 1, Year 1 for 20,000,000 CDF with a 5-year lifespan. Using the declining balance depreciation method (amortissement dégressif) with an OHADA fiscal coefficient of 2.0 (giving a declining rate of 40%), what is the depreciation dotation for Year 2?

A.4,800,000 CDF

B.8,000,000 CDF

C.4,000,000 CDF

D.2,880,000 CDF

Explanation: In Year 1, the dotation is 20,000,000 × 40% = 8,000,000 CDF, leaving a Net Book Value (Valeur Comptable Nette — VCN) at the end of Year 1 of 20,000,000 - 8,000,000 = 12,000,000 CDF. In Year 2, the declining rate of 40% applies to the remaining VCN: Dotation Year 2 = 12,000,000 × 40% = 4,800,000 CDF.

6A Goma wholesaler starts the month with an opening stock of 200 bags of sugar at 5,000 CDF each. It receives a new shipment of 300 bags at 6,000 CDF each. Under the Weighted Average Unit Cost after each entry (CMUP / CUMP après chaque entrée), what is the new unit cost?

A.5,600 CDF

B.5,500 CDF

C.5,400 CDF

D.6,000 CDF

Explanation: Total inventory value equals (200 × 5,000) + (300 × 6,000) = 1,000,000 + 1,800,000 = 2,800,000 CDF. Total available quantity is 200 + 300 = 500 units. The CMUP is 2,800,000 / 500 = 5,600 CDF per unit.

7A store uses the FIFO (PEPS — Premier Entré, Premier Sorti) inventory method. Opening stock is 100 units at $10. On day 5, it purchases 150 units at $12. On day 10, it sells 180 units. What is the valuation of the remaining 70 units in ending inventory?

A.$840

B.$700

C.$784

D.$812

Explanation: Under FIFO (PEPS), the earliest units are issued first. The 180 units sold consume all 100 units of opening stock at $10 plus 80 units from the second batch at $12. The remaining 70 units in ending inventory all originate from the latest purchase batch at $12 each, giving a final inventory value of 70 × $12 = $840.

8In the SYSCOHADA income statement (Compte de résultat), how is the Commercial Gross Margin (Marge commerciale / Marge brute sur marchandises) calculated?

A.Ventes de marchandises - Achats de marchandises ± Variation de stocks de marchandises

B.Ventes de marchandises - Charges de personnel

C.Chiffre d'affaires total - Consommations intermédiaires

D.Ventes de marchandises + Subventions d'exploitation - Impôts et taxes

Explanation: Under SYSCOHADA intermediate management balances (Soldes Intermédiaires de Gestion — SIG), the Commercial Margin (Marge commerciale) is defined as Sales of Merchandise (Account 701) minus Purchases of Merchandise (Account 601) adjusted for the Change in Merchandise Inventory (Account 6031). It represents the basic trading profit before overheads.

9An enterprise in Matadi reports a Commercial Margin of 4,000,000 CDF, Production of the fiscal year (Production de l'exercice) of 10,000,000 CDF, and Intermediate Consumptions (raw materials used + external services) of 6,500,000 CDF. What is the Value Added (Valeur Ajoutée — VA)?

A.7,500,000 CDF

B.14,000,000 CDF

C.3,500,000 CDF

D.10,500,000 CDF

Explanation: Value Added (Valeur Ajoutée) measures the wealth created by the enterprise's internal productive activity. Under SYSCOHADA, VA = Marge commerciale + Production de l'exercice - Consommations intermédiaires en provenance des tiers. Here, VA = 4,000,000 + 10,000,000 - 6,500,000 = 7,500,000 CDF.

10Given a Value Added of 7,500,000 CDF, operating subsidies received (Subventions d'exploitation) of 500,000 CDF, personnel charges of 4,200,000 CDF, and taxes and duties (Impôts et taxes) of 800,000 CDF, what is the Gross Operating Surplus (Excédent Brut d'Exploitation — EBE)?

A.3,000,000 CDF

B.2,000,000 CDF

C.4,000,000 CDF

D.3,800,000 CDF

Explanation: Gross Operating Surplus (EBE) is calculated as: EBE = Valeur Ajoutée + Subventions d'exploitation - Charges de personnel - Impôts et taxes. Here, EBE = 7,500,000 + 500,000 - 4,200,000 - 800,000 = 8,000,000 - 5,000,000 = 3,000,000 CDF.

About the EXETAT Commerciale & Gestion Exam

The Examen d'État (EXETAT) is the Democratic Republic of the Congo's national secondary school exit and university qualification examination. The Option Commerciale et Gestion (Humanités Commerciales) prepares students in SYSCOHADA financial accounting, cost accounting, commercial and financial mathematics, business law, DR Congo taxation, political economy, and management. This English study bank trains core competencies aligned with the national curriculum.

Assessment

Hors-session tests in May (dissertation, traditional papers for the technical options, oral French and — new from the 2026 session — oral English, and professional practice), followed by the four-day session ordinaire: Day 1 Culture générale, Day 2 Sciences, Day 3 Options, Day 4 Langues.

Time Limit

Four-day written session (22–25 June for the 2026 edition), preceded by hors-session tests in May; each épreuve booklet carries its own duration, typically 2 to 5 hours

Passing Score

50% overall for the Diplôme d'État; 60% or more exempts the holder from the admission tests run by universities such as UNIKIN and UNILU

Exam Fee

Fixed per province by governor's decree, not nationally: for the 2026 session the hors-session fee ranged from about CDF 52,000 to CDF 100,000 and the session ordinaire fee from about CDF 40,000 to CDF 90,000 (Kinshasa: CDF 80,000 + CDF 60,000). Candidates in Nord-Kivu and Sud-Kivu were exempted by the government. (Ministère de l'Éducation Nationale et Nouvelle Citoyenneté (EDU-NC))

EXETAT Commerciale & Gestion Exam Content Outline

Study emphasis ~30%

Financial Accounting & Cost Accounting

SYSCOHADA revised accounting system, balance sheet, income statement, depreciation, provisions, cost allocation, inventory valuation, and break-even analysis.

Study emphasis ~20%

Commercial & Financial Mathematics

Simple and compound interest, commercial discount, agio calculation, equivalent bills, annuities, loan amortization schedules, and investment appraisal (NPV/IRR).

Study emphasis ~20%

Business & Commercial Law / Taxation

OHADA Uniform Acts (commercial law, corporate forms SARL/SA/SNC), DR Congo Labor Code, contracts, and DRC tax system (IPR, TVA 16%, IBP 30%).

Study emphasis ~15%

Political Economy & Business Organisation

Microeconomics, macroeconomic indicators (GDP, inflation), Banque Centrale du Congo monetary policy, international trade, organizational structures, and marketing mix.

Study emphasis ~15%

General Culture, Business French & Civics

DR Congo 2006 Constitution, state institutions, 26 provinces, hydrography, economic geography, mining basin history, and business correspondence.

How to Pass the EXETAT Commerciale & Gestion Exam

What You Need to Know

Passing score: 50% overall for the Diplôme d'État; 60% or more exempts the holder from the admission tests run by universities such as UNIKIN and UNILU
Assessment: Hors-session tests in May (dissertation, traditional papers for the technical options, oral French and — new from the 2026 session — oral English, and professional practice), followed by the four-day session ordinaire: Day 1 Culture générale, Day 2 Sciences, Day 3 Options, Day 4 Langues.
Time limit: Four-day written session (22–25 June for the 2026 edition), preceded by hors-session tests in May; each épreuve booklet carries its own duration, typically 2 to 5 hours
Exam fee: Fixed per province by governor's decree, not nationally: for the 2026 session the hors-session fee ranged from about CDF 52,000 to CDF 100,000 and the session ordinaire fee from about CDF 40,000 to CDF 90,000 (Kinshasa: CDF 80,000 + CDF 60,000). Candidates in Nord-Kivu and Sud-Kivu were exempted by the government.

Keys to Passing

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EXETAT Commerciale & Gestion Study Tips from Top Performers

1Master the SYSCOHADA chart of accounts and the derivation of Soldes Intermédiaires de Gestion (Marge brute, Valeur Ajoutée, EBE, Résultat d'exploitation).

2Practice step-by-step commercial math formulas daily: simple and compound interest, discount agios with VAT, constant annuities, and loan amortization breakdowns.

3Thoroughly review OHADA corporate forms (SARL, SA, SNC) and key Congolese tax rules, specifically the 16% TVA and progressive IPR payroll tax brackets.

4Understand the mechanics of cost accounting (CAE): primary and secondary allocations in the tableau de répartition, reciprocal prestations equations, and break-even point (seuil de rentabilité) calculations.

5Review Congolese civic institutions, the 2006 Constitution, the 26 administrative provinces, and standard business correspondence formatting.

Frequently Asked Questions

What is the EXETAT Option Commerciale et Gestion?

The EXETAT (Examen d'État) Option Commerciale et Gestion is the official national secondary school graduation and university entrance examination for technical commercial students (Humanités Commerciales) in the Democratic Republic of the Congo. It confers the Diplôme d'État homologué by the national government.

How is the EXETAT session structured across the four days?

The national written session runs across four consecutive days: Day 1 covers Culture Générale, Civisme, and Français; Day 2 tests Option Core 1 (Comptabilité Générale SYSCOHADA, Comptabilité Analytique); Day 3 covers Option Core 2 (Mathématiques Commerciales et Financières, Économie Politique, Organisation des Entreprises); and Day 4 covers Option Core 3 (Droit Commercial, Législation Sociale/Fiscale, Anglais).

What accounting system is tested on the Congolese EXETAT?

The exam tests the revised SYSCOHADA (Système Comptable OHADA) accounting framework, which the Democratic Republic of the Congo officially adopted following its accession to OHADA in 2012. It covers the 9-class chart of accounts, intermediate management balances (SIG), and OHADA balance sheet and income statement presentations.

What passing score is required to graduate and enter university?

A weighted composite score of at least 50% across school assessments and the national examination is required to earn the Diplôme d'État. Scoring 60% or higher ('lauréat' distinction) generally guarantees direct, unconditioned admission into Congolese university faculties of economics, management, and commerce.

Is this practice bank an official Congolese exam paper?

No. The official EXETAT examination is administered in French using standardized optical mark recognition (OMR/QCM) answer sheets. This practice bank is an independent English-language MCQ study adaptation designed to help students master core commercial, accounting, financial math, legal, and economic concepts.