100+ Free Bac Séries G Côte d'Ivoire Practice Questions

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2026 Statistics

Key Facts: Bac Séries G Côte d'Ivoire Exam

5,000 FCFA

Official candidate registration fee via TrésorPay/TrésorMoney

DECO MENA

240 / 480

Passing score threshold (10/20 weighted average)

DECO METFPA

SYSCOHADA

Governing accounting framework tested in Série G2

OHADA / METFPA

Free 100-question English MCQ study bank for Bac Séries G Côte d'Ivoire. Official exam: French written papers in SYSCOHADA accounting, law, and management; pass with ≥240/480. Not an official-format simulation.

Sample Bac Séries G Côte d'Ivoire Practice Questions

Try these sample questions to test your Bac Séries G Côte d'Ivoire 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 OHADA accounting system (SYSCOHADA révisé), which class of the chart of accounts groups shareholders' equity and comparable long-term resources?

A.Class 1 (Classe 1)

B.Class 2 (Classe 2)

C.Class 4 (Classe 4)

D.Class 6 (Classe 6)

Explanation: In the revised SYSCOHADA chart of accounts, Class 1 is titled 'Comptes de ressources durables' (long-term resource accounts): equity, borrowings and comparable financial liabilities, and long-term provisions for risks and charges.

2In the SYSCOHADA chart of accounts, which account is debited to record deductible VAT (TVA déductible) on a purchase invoice for merchandise in Côte d'Ivoire?

A.4431 État, TVA facturée sur ventes

B.4452 État, TVA récupérable sur achats

C.4441 État, TVA due

D.4454 État, TVA récupérable sur immobilisations

Explanation: Account 4452 'État, TVA récupérable sur achats' is debited with the VAT paid or payable on deductible purchases of operating goods and services.

3An Ivorian company buys merchandise for a gross amount of 2,000,000 FCFA. The invoice carries a 10% trade discount (remise) and a 2% settlement discount (escompte de règlement). What is the net financial amount (net financier)?

A.1,800,000 FCFA

B.1,764,000 FCFA

C.1,760,000 FCFA

D.1,960,000 FCFA

Explanation: Work step by step. Gross amount = 2,000,000 FCFA. Trade discount (10%) = 200,000 FCFA, so the net commercial amount (net commercial) = 1,800,000 FCFA. The settlement discount is applied to the net commercial amount: 1,800,000 x 0.02 = 36,000 FCFA. Net financial amount = 1,800,000 - 36,000 = 1,764,000 FCFA.

4On a sales invoice for merchandise that grants the customer a settlement discount (escompte de règlement), which account must the selling supplier debit to record that discount?

A.773 Escomptes obtenus (settlement discounts received)

B.673 Escomptes accordés (settlement discounts granted)

C.601 Achats de marchandises (purchases of merchandise)

D.701 Ventes de marchandises (sales of merchandise)

Explanation: For the supplier (the seller), a settlement discount granted to the customer is a finance cost, debited to account 673 'Escomptes accordés'.

5A company holds an opening inventory of 100 units at 5,000 FCFA per unit. It buys 200 more units at 6,500 FCFA per unit, then sells 150 units. Using the weighted average unit cost method (Coût Moyen Unitaire Pondéré, CMUP) computed over the period, what is the value of the closing inventory of 150 units?

A.900,000 FCFA

B.975,000 FCFA

C.750,000 FCFA

D.850,000 FCFA

Explanation: Total value available = (100 x 5,000) + (200 x 6,500) = 500,000 + 1,300,000 = 1,800,000 FCFA for 300 units. CMUP = 1,800,000 / 300 = 6,000 FCFA per unit. Closing inventory = 300 - 150 = 150 units. Value of closing inventory = 150 x 6,000 = 900,000 FCFA.

6Under SYSCOHADA, which year-end entry records the change in merchandise inventory when closing inventory exceeds opening inventory?

A.Debit 6031 / Credit 311

B.Debit 311 / Credit 6031

C.Debit 311 / Credit 7311

D.Debit 601 / Credit 311

Explanation: The opening inventory is written off by Debit 6031 'Variation des stocks de marchandises' / Credit 311 'Marchandises'. The closing inventory is then recognised by Debit 311 / Credit 6031. When closing inventory is greater than opening inventory, the net credit balance on account 6031 reduces the purchase expense for the year.

7Industrial equipment acquired on 1 April of year N for an original cost excluding tax of 12,000,000 FCFA is depreciated on a straight-line basis over 5 years. What is the first depreciation charge at 31 December of year N, applying prorata temporis in whole months?

A.2,400,000 FCFA

B.1,800,000 FCFA

C.2,000,000 FCFA

D.1,200,000 FCFA

Explanation: Depreciation rate = 100 / 5 = 20%. A full-year charge would be 12,000,000 x 20% = 2,400,000 FCFA. From 1 April to 31 December there are 9 months of use, so the first charge = 2,400,000 x (9 / 12) = 1,800,000 FCFA.

8Under SYSCOHADA, which account is credited as the contra entry when recording the annual depreciation charge on transport equipment (account 245) at 31 December?

A.6813 Dotations aux amortissements des immobilisations corporelles (depreciation expense, tangible assets)

B.2845 Amortissements du matériel de transport (accumulated depreciation, transport equipment)

C.245 Matériel de transport (transport equipment)

D.659 Dotations aux dépréciations (impairment expense)

Explanation: The depreciation entry debits the expense account 6813 'Dotations aux amortissements des immobilisations corporelles' and credits the contra-asset account 2845 'Amortissements du matériel de transport'.

9Une créance client TTC s'élève à 1 180 000 FCFA (dont TVA au taux normal de 18%). Le client est déclaré en difficultés financières et l'entreprise estime la perte probable à 40% du montant hors taxes. Quel est le montant de la dépréciation à doter ?

A.472 000 FCFA

B.400 000 FCFA

C.200 000 FCFA

D.440 000 FCFA

Explanation: La dépréciation d'une créance se calcule toujours sur le montant Hors Taxes (HT). Montant HT = 1 180 000 / 1,18 = 1 000 000 FCFA. Dotation à la dépréciation = 1 000 000 × 40% = 400 000 FCFA.

10Au 31/12/N-1, une provision pour dépréciation de stock était de 650 000 FCFA. Au 31/12/N, l'évaluation de la dépréciation nécessaire sur ce stock est de 450 000 FCFA. Quelle régularisation comptable doit être enregistrée au 31/12/N ?

A.Une dotation de 450 000 FCFA (Débit 659 / Crédit 39)

B.Une reprise de 200 000 FCFA (Débit 39 / Crédit 759)

C.Une reprise de 450 000 FCFA (Débit 39 / Crédit 759)

D.Une dotation de 200 000 FCFA (Débit 659 / Crédit 39)

Explanation: Ajustement = Dépréciation N - Dépréciation N-1 = 450 000 - 650 000 = -200 000 FCFA. La dépréciation ayant diminué, l'entreprise doit constater une reprise de dépréciation de 200 000 FCFA au crédit du compte 759 'Reprises de charges d'exploitation sur provisions et dépréciations' par le débit du compte 39 'Dépréciations des stocks'.

About the Bac Séries G Côte d'Ivoire Exam

Séries G encompass the tertiary commercial and management tracks of the Ivorian Baccalauréat, divided primarily into G1 (Secretarial & Administrative Techniques) and G2 (Quantitative Management Techniques & Accounting). Aligned with the revised SYSCOHADA accounting framework and OHADA commercial law in West Africa, this diploma feeds higher tertiary education including the BTS Tertiaire, ESCAE (INP-HB), and university faculties of economics and management (SEG). This bank provides 100 English-language MCQs covering SYSCOHADA accounting rules, financial calculations, commercial law, and cost accounting.

Assessment

Written and practical examinations across specialized options: G1 (Techniques Administratives et Bureautique) and G2 (Techniques Quantitatives de Gestion / Comptabilité), along with Économie Générale, Droit OHADA, Mathématiques Financières, Français, Philosophie, and Anglais Commercial.

Time Limit

Multi-day examination session (written papers, practical office technology exams, and oral tests held in June/July).

Passing Score

Graded out of 480 total points; admission requires at least 240/480 (a 10/20 weighted average). Official candidates scoring 192–239 may be repêchés by the jury: 192–215 requires the pass mark in at least two matières spécifiques, 216–239 in at least one, and both bands require an annual school average (moyenne générale annuelle) of at least 10/20.

Exam Fee

5,000 FCFA (official candidate registration fee via TrésorPay/TrésorMoney; optional subjects +1,000 FCFA each) (Direction des Examens et Concours (DECO) / Ministère de l'Éducation Nationale, de l'Alphabétisation et de l'Enseignement Technique (MENAET))

Bac Séries G Côte d'Ivoire Exam Content Outline

Study emphasis ~30%

SYSCOHADA Accounting & Financial Statements

Accounting principles, purchase/sales journalizing, VAT accounting, inventory valuation (FIFO, weighted average), straight-line and reducing balance depreciation, provisions for bad debts, year-end regularizations, and financial statements (Bilan, Compte de Résultat).

Study emphasis ~25%

Quantitative Management & Financial Mathematics

Simple and compound interest, discount of commercial bills, annuities, loan amortization schedules, investment appraisal (NPV, Payback period, IRR), full costing, marginal costing, and break-even point analysis (seuil de rentabilité).

Study emphasis ~20%

Economics & Business Strategy

Business structure and governance, marketing mix (4Ps), production planning, macroeconomic policy, BCEAO monetary regulation, inflation, and international trade balance.

Study emphasis ~15%

Business & Labour Law (OHADA)

Commercial enterprise creation under OHADA, status of the commerçant, commercial lease, SARL vs. SA governance, employment contract formation and termination, severance indemnity, labour dispute resolution.

Study emphasis ~10%

Business Communication & English

Professional written correspondence, synthesis of commercial documents, and business English vocabulary.

How to Pass the Bac Séries G Côte d'Ivoire Exam

What You Need to Know

Passing score: Graded out of 480 total points; admission requires at least 240/480 (a 10/20 weighted average). Official candidates scoring 192–239 may be repêchés by the jury: 192–215 requires the pass mark in at least two matières spécifiques, 216–239 in at least one, and both bands require an annual school average (moyenne générale annuelle) of at least 10/20.
Assessment: Written and practical examinations across specialized options: G1 (Techniques Administratives et Bureautique) and G2 (Techniques Quantitatives de Gestion / Comptabilité), along with Économie Générale, Droit OHADA, Mathématiques Financières, Français, Philosophie, and Anglais Commercial.
Time limit: Multi-day examination session (written papers, practical office technology exams, and oral tests held in June/July).
Exam fee: 5,000 FCFA (official candidate registration fee via TrésorPay/TrésorMoney; optional subjects +1,000 FCFA each)

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 Séries G Côte d'Ivoire Study Tips from Top Performers

1Memorize SYSCOHADA account classes (Class 1 Capital, Class 2 Fixed Assets, Class 3 Inventory, Class 4 Receivables/Payables, Class 5 Financial, Class 6 Expenses, Class 7 Revenues, Class 8 HAO).

2Practice constructing loan amortization schedules (constant payments vs. constant principal).

3Calculate break-even point (seuil de rentabilité = Fixed Costs / Margin on Variable Cost Rate) and safety margin.

4Review OHADA legal rules on statutory reserves, shareholder voting rights, and manager liability in SARL and SA.

Frequently Asked Questions

Is the official Bac Séries G multiple-choice?

No. Official examinations require writing accounting journal entries, drawing balance sheets, completing financial math tables, and analyzing legal case studies in French. This bank is an English MCQ study adaptation.

What is the key difference between G1 and G2 in Côte d'Ivoire?

G1 focuses on administrative management, secretarial methods, document processing, and office communication, whereas G2 emphasizes financial accounting (SYSCOHADA), financial mathematics, cost control, and tax calculations.

Which accounting system is tested in the Ivorian Bac Séries G?

The revised SYSCOHADA (Système Comptable OHADA) accounting framework, which applies across all 17 OHADA member states including Côte d'Ivoire.

100+ Free Bac Séries G Côte d'Ivoire Practice Questions

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