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DECOFI — Diplôme d'Expertise Comptable et Financière (Côte d'Ivoire / UEMOA)

Practice Questions116 questions

2026 Statistics

Key Facts: DESCOGEF (UEMOA / OEC-CI) Exam

10 Units

Examination units of equal coefficient, sat in two successive series in one session

CREFECF/UEMOA cursus expertise comptable

120 Credits

Two-year Master-level programme over four semesters, accredited across UEMOA

CREFECF accredited-centre programmes

10/20

Overall passing average, with 06/20 eliminatory in series 1 and 08/20 in series 2

CREFECF Charte des examens du cursus

4 Hours

Duration of each written paper, plus 2 hours of preparation for the grand oral

CREFECF/UEMOA examination structure

Tableau B

Official register for Comptables Agréés at OEC-CI in Côte d'Ivoire

OEC-CI Tableau de l'Ordre

DESCOGEF is the UEMOA master-level accounting and financial management qualification administered by CREFECF with OEC-CI in Côte d'Ivoire. Covering 10 units in advanced SYSCOHADA, consolidation, financial management, OHADA law, taxation, and management control, it qualifies holders as Comptables Agréés and opens the DECOFI stage. This bank provides an English-language MCQ study adaptation.

Sample DESCOGEF (UEMOA / OEC-CI) Practice Questions

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1Under the revised SYSCOHADA (AUDCIF), what is the required accounting treatment when an industrial machine is acquired for 50,000,000 FCFA (excluding VAT) with an initial delivery and installation fee of 5,000,000 FCFA and staff training expenses of 2,000,000 FCFA?

A.Capitalize 55,000,000 FCFA as the acquisition cost of the fixed asset (compte 241), and expense the 2,000,000 FCFA training costs in profit and loss (compte 633)

B.Capitalize all 57,000,000 FCFA including staff training into fixed assets

C.Expense all 57,000,000 FCFA in current operating expenses

D.Capitalize only the 50,000,000 FCFA purchase price and expense delivery and training

Explanation: Under the revised SYSCOHADA, the acquisition cost of a tangible fixed asset includes the purchase price and all directly attributable costs necessary to bring the asset to its working condition (such as delivery, transport, and installation: 50M + 5M = 55M FCFA). Staff training costs (2M FCFA) cannot be capitalized and must be expensed as incurred.

2A public limited company (SA) incorporated in Abidjan increases its share capital by issuing 10,000 new shares with a nominal par value of 10,000 FCFA at an issue price of 14,000 FCFA per share. What is the total Share Premium (Prime d'émission) recorded in equity under SYSCOHADA?

A.40,000,000 FCFA credited to compte 1051 Primes d'émission

B.140,000,000 FCFA credited to compte 101 Capital social

C.100,000,000 FCFA credited to compte 1051 Primes d'émission

D.4,000,000 FCFA credited to compte 131 Résultat net

Explanation: Nominal capital increase = 10,000 shares × 10,000 FCFA = 100,000,000 FCFA (credited to compte 101). Total subscription amount = 10,000 × 14,000 = 140,000,000 FCFA. The Share Premium (Prime d'émission) is the excess: 140,000,000 - 100,000,000 = 40,000,000 FCFA, credited to compte 1051 under equity.

3Under the revised SYSCOHADA, when an item of property, plant, and equipment comprises significant individual components with different useful lives (approche par composants), how must it be accounted for?

A.Each significant component is identified, recorded, and depreciated separately over its own individual useful life from initial acquisition

B.The entire asset must be depreciated using a single blended average rate over 50 years

C.Components are ignored until the primary asset is completely scrapped

D.Component accounting is strictly forbidden under OHADA law

Explanation: The revised SYSCOHADA adopts the component approach: when components of a tangible asset have different useful lives or provide economic benefits in different patterns, each component must be recognized as a separate fixed asset line item and depreciated over its specific useful life.

4On January 1, 2025, an enterprise enters into a 5-year finance lease (crédit-bail) for specialized equipment with a fair value of 30,000,000 FCFA and an implicit interest rate of 8% per annum. Annual lease payments of 7,513,690 FCFA are due at year-end. At December 31, 2025, what is the split between financial interest expense and principal repayment under SYSCOHADA?

A.Interest expense = 2,400,000 FCFA; Principal repayment = 5,113,690 FCFA against the lease liability

B.Interest expense = 7,513,690 FCFA; Principal repayment = 0 FCFA

C.Interest expense = 3,000,000 FCFA; Principal repayment = 4,513,690 FCFA

D.Interest expense = 1,200,000 FCFA; Principal repayment = 6,313,690 FCFA

Explanation: Year 1 opening liability = 30,000,000 FCFA. Interest for Year 1 = 30,000,000 × 0.08 = 2,400,000 FCFA, charged to financial expenses. The balance of the payment repays the debt: 7,513,690 - 2,400,000 = 5,113,690 FCFA, debited to account 17 Dettes de location acquisition, which is the heading the revised SYSCOHADA uses for what was formerly called crédit-bail. The closing liability is therefore 24,886,310 FCFA.

5Under the OHADA AUSCGIE (Article 346), what is the legal rule regarding the allocation of net distributable profit to the Legal Reserve (Réserve légale) in commercial companies?

A.At least 10% (one-tenth) of net annual profit after deducting past losses must be allocated to the legal reserve until the reserve reaches at least 20% (one-fifth) of the registered share capital

B.5% of net profit must be allocated until the reserve reaches 10% of capital

C.Allocation to legal reserves is completely optional and decided by the CEO

D.50% of annual turnover must be deposited into the legal reserve

Explanation: Under Article 346 of the OHADA AUSCGIE, on pain of nullity of any contrary resolution, a levy of at least 10% is made on the net profit of the fiscal year reduced by prior losses, to form the legal reserve fund. This levy ceases to be mandatory when the reserve reaches 20% of the share capital.

6An enterprise in Bouaké receives an investment subsidy (subvention d'investissement) of 20,000,000 FCFA from the government on January 1, 2025, to finance 50% of a production machine costing 40,000,000 FCFA. The machine is depreciated straight-line over 5 years (20% per year). What is the subsidy quota transferred to the income statement at December 31, 2025 under SYSCOHADA?

A.4,000,000 FCFA taken to income as the year's quote-part de subvention virée au résultat

B.20,000,000 FCFA credited immediately to operating revenue

C.8,000,000 FCFA credited to compte 701 Ventes

D.Zero, because investment subsidies remain permanently in equity

Explanation: Under SYSCOHADA, an investment subsidy financing a depreciable asset is taken to profit or loss at the same rhythm as the depreciation of the asset it financed. Here: 20,000,000 FCFA / 5 years = 4,000,000 FCFA per year, transferred out of the Class 14 Subventions d'investissement account and into income.

7At December 31, 2025, a company holds a commercial debt payable to an American supplier of $100,000 USD recorded initially at $1 USD = 600 FCFA (60,000,000 FCFA). The closing exchange rate on December 31, 2025 is $1 USD = 620 FCFA. What are the required year-end accounting entries under revised SYSCOHADA?

A.Debit compte 478 Écarts de conversion - Actif for 2,000,000 FCFA, credit compte 401 Fournisseurs for 2,000,000 FCFA, and record a provision through compte 194 Provisions pour pertes de change for 2,000,000 FCFA

B.Credit compte 776 Gains de change for 2,000,000 FCFA in cash profit

C.Debit compte 676 Pertes de change for 2,000,000 FCFA directly with no provision

D.No entry until the debt is settled in cash

Explanation: Closing debt = 100,000 × 620 = 62,000,000 FCFA, so the payable has risen by 2,000,000 FCFA: an unrealised exchange loss. Revised SYSCOHADA restates the payable at the closing rate with the counterpart in account 478 Écarts de conversion - Actif, which is the account used for an increase in liabilities. Prudence then requires the latent loss to be provided for through account 194 Provisions pour pertes de change, charged via a financial dotation.

8Under SYSCOHADA, what is the 'Preferential Subscription Right' (Droit Préférentiel de Souscription - DPS) attached to existing shares during a cash capital increase?

A.A negotiable right enabling existing shareholders to subscribe to newly issued shares in proportion to their existing equity holdings, protecting them from financial and voting dilution

B.An entitlement to receive free corporate products during annual marketing events

C.A statutory guarantee that the company will repurchase shares at twice the market value

D.An exemption from paying national corporate income tax

Explanation: Under OHADA AUSCGIE (Article 573) and financial practice, the DPS allows existing shareholders to subscribe to new shares on a priority basis, or to sell the right on the financial market to compensate for the reduction in the mathematical value of their shares.

9A company with 100,000 existing shares valued at 15,000 FCFA per share issues 25,000 new shares at an issue price of 10,000 FCFA per share. What is the theoretical value of the Preferential Subscription Right (DPS)?

A.1,000 FCFA

B.5,000 FCFA

C.2,500 FCFA

D.500 FCFA

Explanation: Total company value after capital increase = (100,000 × 15,000) + (25,000 × 10,000) = 1,500,000,000 + 250,000,000 = 1,750,000,000 FCFA. New total shares = 125,000. Ex-rights share price (V1) = 1,750,000,000 / 125,000 = 14,000 FCFA. Theoretical DPS = Pre-increase value (V0) - Ex-rights value (V1) = 15,000 - 14,000 = 1,000 FCFA (or formula: DPS = N × (V0 - E) / (A + N) = 25,000 × (15,000 - 10,000) / 125,000 = 1,000 FCFA).

10Under the revised SYSCOHADA, when is an enterprise required to conduct an Impairment Test (test de dépréciation) on a tangible or intangible fixed asset?

A.Whenever there is an indication (indice de perte de valeur) that the asset may be impaired at the balance sheet date, by comparing its carrying amount (VNC) with its recoverable amount

B.Every calendar month on all office furniture

C.Only when the company is declared bankrupt by a commercial court

D.Impairment tests are prohibited under SYSCOHADA

Explanation: The revised SYSCOHADA formalised impairment testing: at each reporting date the enterprise must assess whether there is any indication that an asset may be impaired. If such an indication exists, the enterprise estimates the recoverable amount (valeur recouvrable, which is the higher of fair value less costs to sell and value in use) and recognizes an impairment if carrying value exceeds recoverable amount.

About the DESCOGEF (UEMOA / OEC-CI) Exam

The DESCOGEF (Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière) is the Bac+5 Master-level stage of the UEMOA expertise comptable cursus, instituted by UEMOA Regulation No. 12/2000/CM/UEMOA and adapted to the LMD system by Regulation No. 03/2020/CM/UEMOA. It is recognized by OEC-CI in Côte d'Ivoire for registration as Comptable Agréé (Tableau B) and admission to the 3-year DECOFI expertise comptable stage.

Assessment

Ten units, each of coefficient 1, in two series. First series: UE 1 comptabilité financière approfondie et comptabilité des sociétés, UE 2 comptabilité des groupes et audit, UE 3 management et contrôle de gestion, UE 4 technique et gestion financière, UE 5 droit des affaires et fiscalité, UE 6 mathématiques appliquées et informatique, UE 7 anglais. Second series: UE 8 techniques comptables et financières et problème juridique, UE 9 techniques comptables et financières et problème de gestion, UE 10 grand oral professionnel. Pass mark 10/20 overall, with 06/20 eliminatory in the first series and 08/20 in the second.

Time Limit

4 hours per paper, plus 2 hours of preparation for the grand oral

Passing Score

10/20 overall average with no eliminatory mark (below 06/20 in the first series, below 08/20 in the second series)

Exam Fee

Not published by CREFECF/UEMOA — confirm with the accredited centre (CREFECF / UEMOA & Ordre des Experts-Comptables de Côte d'Ivoire (OEC-CI))

DESCOGEF (UEMOA / OEC-CI) Exam Content Outline

10%

UE 1 — Comptabilité financière approfondie et comptabilité des sociétés (coefficient 1)

SYSCOHADA révisé rules, fixed asset accounting, acquisition leases, currency operations, capital increase, reduction, merger accounting, and liquidation.

10%

UE 2 — Comptabilité des groupes, Audit (coefficient 1)

Consolidation techniques under SYSCOHADA, scope determination, full/proportional/equity consolidation, and financial audit foundations.

10%

UE 3 — Management et contrôle de gestion (coefficient 1)

Cost accounting systems, full absorption costing, variable costing, activity-based costing (ABC), variance analysis, and performance dashboards.

10%

UE 4 — Technique et gestion financière (coefficient 1)

Financial diagnosis, cash flow statements, working capital needs (BFR), capital budgeting (NPV/IRR), financing choices, and BRVM market operations.

10%

UE 5 — Droit des affaires, Fiscalité (coefficient 1)

OHADA company law, insolvency proceedings (procédures collectives), Ivorian corporate tax (BIC), VAT, withholding taxes, and tax procedures.

10%

UE 6 — Mathématiques appliquées, Informatique (coefficient 1)

Quantitative techniques, operational research, financial mathematics, loan amortization, accounting information systems, and internal controls.

10%

UE 7 — Anglais (coefficient 1)

Business English terminology, financial statement vocabulary, and commercial correspondence in West African and international trade.

30%

UE 8, 9 & 10 — Épreuves de synthèse et grand oral professionnel (coefficient 1 each)

Second series: accounting and financial techniques with a legal problem, accounting and financial techniques with a management problem, and the grand oral professionnel.

How to Pass the DESCOGEF (UEMOA / OEC-CI) Exam

What You Need to Know

Passing score: 10/20 overall average with no eliminatory mark (below 06/20 in the first series, below 08/20 in the second series)
Assessment: Ten units, each of coefficient 1, in two series. First series: UE 1 comptabilité financière approfondie et comptabilité des sociétés, UE 2 comptabilité des groupes et audit, UE 3 management et contrôle de gestion, UE 4 technique et gestion financière, UE 5 droit des affaires et fiscalité, UE 6 mathématiques appliquées et informatique, UE 7 anglais. Second series: UE 8 techniques comptables et financières et problème juridique, UE 9 techniques comptables et financières et problème de gestion, UE 10 grand oral professionnel. Pass mark 10/20 overall, with 06/20 eliminatory in the first series and 08/20 in the second.
Time limit: 4 hours per paper, plus 2 hours of preparation for the grand oral
Exam fee: Not published by CREFECF/UEMOA — confirm with the accredited centre

Keys to Passing

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DESCOGEF (UEMOA / OEC-CI) Study Tips from Top Performers

1Master the SYSCOHADA révisé account classes: 1 to 5 for the balance sheet, 6 to 8 for the income statement, and 9 for commitments and comptabilité analytique de gestion. Note the changes brought by the revision — account 20 'Charges immobilisées' was suppressed so Class 2 now begins at 21, account 17 became 'Dettes de location acquisition', and account 246 introduced actifs biologiques.

2Practise consolidation entries under AUDCIF: calculating net asset fair values, elimination of reciprocal debts and receivables, intercompany inventory margins, and the distinction between global integration, proportional integration, and equity method (mise en équivalence).

3Thoroughly understand corporate finance formulas: Net Present Value (VAN), Internal Rate of Return (TIR), Weighted Average Cost of Capital (CMPC/WACC), Working Capital Requirement (BFR), and Net Working Capital (FRNG).

4Memorize the key rules of OHADA company law (AUSCGIE): minimum share capital of 10,000,000 FCFA for an SA (Article 387), 100,000,000 FCFA where the company is listed or makes a public offering (Article 824), and 1,000,000 FCFA for a SARL unless a national provision says otherwise (Article 311); the AGO quorum of one quarter on first convocation with no quorum on second (Article 549); the legal reserve levy of one tenth until it reaches one fifth of capital (Article 346); and the six-year cap on directors' mandates (Article 420).

5Review Ivorian and UEMOA corporate tax rules: BIC at 25% (30% for telecommunications, IT and communication, and for gambling); the impôt minimum forfaitaire at 0.5% of turnover inclusive of tax, with a 3,000,000 FCFA minimum and a 35,000,000 FCFA maximum de perception; VAT at 18% with a 9% reduced rate; a five-year carry-forward of ordinary losses with amortissements réputés différés carried forward indefinitely; and 20% withholding on payments to non-residents without a permanent establishment.

6Study operational research algorithms (simplex method, transportation problems, critical path method / PERT) and financial calculus (loan amortization schedules, effective interest rate).

Frequently Asked Questions

What is the DESCOGEF qualification in Côte d'Ivoire and UEMOA?

The DESCOGEF (Diplôme d'Études Supérieures de Comptabilité et de Gestion Financière) is the Master-level (Bac+5, 120 credits) accounting and financial management diploma of the UEMOA expertise comptable cursus, instituted by Regulation No. 12/2000/CM/UEMOA of 22 November 2000 and adapted to the LMD system by Regulation No. 03/2020/CM/UEMOA of 26 June 2020. In Côte d'Ivoire, it is recognized by the Ordre des Experts-Comptables de Côte d'Ivoire (OEC-CI) for enrollment on Tableau B as Comptable Agréé and fulfills the educational prerequisite to begin the 3-year DECOFI professional internship.

How is the DESCOGEF examination organized across its 10 units?

The examination is sat in two successive series within one session, and every unit carries the same coefficient of 1. The first series is seven written papers of four hours: financial accounting, group accounts and audit, management and management control, financial technique and management, business law and taxation, applied mathematics and information systems, and English. The second series is three units: accounting and financial techniques with a legal problem, the same with a management problem, and the grand oral professionnel, which allows two hours of preparation.

What is the passing rule for the DESCOGEF diploma?

The diploma is awarded to candidates who obtain an overall average of at least 10/20 across the examination with no eliminatory mark. In the first series a mark below 06/20 is eliminatory; in the second series the threshold is stricter and a mark below 08/20 is eliminatory. The coefficients, eliminatory marks and any carry-forward of marks are fixed by the charte des examens du cursus adopted by the CREFECF.

What accounting system is evaluated in DESCOGEF?

The examination is based on the revised SYSCOHADA, adopted through the Acte uniforme relatif au droit comptable et à l'information financière (AUDCIF) of 26 January 2017 and applicable to individual accounts since 1 January 2018. It covers the OHADA general chart of accounts, the presentation of the financial statements, and the separate framework governing consolidated and combined accounts.

How does this practice bank help candidates prepare?

This bank provides English-language multiple-choice questions with worked calculations and legal explanations across the DESCOGEF subject areas. The official examination is written and oral in French and contains no MCQ paper, so this is a study adaptation that drills the underlying technical content — SYSCOHADA, OHADA business law, valuation, financial management and management control — rather than a simulation of the examination format.