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100+ Free Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) Practice Questions

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2026 Statistics

Key Facts: Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) Exam

10.00 / 20

Minimum General Passing Average (Moyenne Générale)

Office du Baccalauréat du Cameroun (OBC) Regulations

17,000 FCFA

Total 2026 examination fee (13,000 registration + 4,000 matière d'œuvre)

MINESEC/OBC session 2026 registration circular, table III-1

5 Specialties

Tertiary technical tracks (ACA, CG, ACC, FIG, SES)

OBC Nomenclature des spécialités et séries aux examens

21 May - 3 June 2026

Written papers followed by compulsory professional practical papers

OBC Calendrier des examens session 2026, section C-3

12,733 candidates

Sat the Baccalauréat STT in the 2026 session, across 106 sub-centres

MINESEC, reported May 2026

The Cameroon Baccalauréat STT is the national technical secondary diploma for management, commerce, and accounting, sat by 12,733 candidates in the 2026 session. Administered by the OBC, it costs 17,000 FCFA, runs written papers plus compulsory practicals from 21 May to 3 June, and requires a coefficient-weighted general average of at least 10.00/20 across SYSCOHADA accounting, business economics, OHADA law, applied finance, and marketing.

Sample Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) Practice Questions

Try these sample questions to test your Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) 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, how are balance sheet assets fundamentally classified based on their functional economic role and liquidity?
A.Actif immobilisé (Class 2), Actif circulant (Classes 3 & 4), and Trésorerie-Actif (Class 5)
B.Actif d'exploitation, Actif financier, and Actif exceptionnel
C.Actif à court terme, Actif à moyen terme, and Actif à long terme
D.Actif matériel, Actif immatériel, and Actif disponible
Explanation: Under the revised SYSCOHADA (Système Comptable OHADA), the asset side of the balance sheet (Bilan) is structured into three main categories: Actif immobilisé (non-current / fixed assets, Class 2), Actif circulant (current operating assets such as inventories and receivables, Classes 3 and 4), and Trésorerie-Actif (cash and cash equivalents, Class 5).
2Which core accounting principle in SYSCOHADA requires transactions to be recorded at their historical transaction value at the time of entry, without arbitrary revaluation for monetary inflation?
A.Principe du coût historique
B.Principe de prudence
C.Principe de continuité de l'exploitation
D.Principe de spécialisation des exercices
Explanation: The principle of historical cost (principe du coût historique) dictates that goods and assets acquired by the enterprise are recorded in the accounting books at their acquisition cost (or production cost) expressed in monetary nominal units, remaining at that nominal value unless specific statutory revaluations or impairment rules apply.
3An industrial machine is purchased for 12,000,000 FCFA on April 1, 2026, with an estimated useful life of 5 years. Using the straight-line depreciation method (amortissement linéaire) under SYSCOHADA, what is the depreciation charge for the first fiscal year ending December 31, 2026?
A.1,800,000 FCFA
B.2,400,000 FCFA
C.1,600,000 FCFA
D.2,000,000 FCFA
Explanation: The annual straight-line depreciation rate is 100% / 5 = 20%. The full annual depreciation charge is 12,000,000 FCFA * 20% = 2,400,000 FCFA. Because the equipment was put into service on April 1, it was used for 9 months (April to December) in 2026. Applying prorata temporis: 2,400,000 * (9 / 12) = 1,800,000 FCFA.
4Under Article 7-D of Cameroon's Code Général des Impôts, what is the maximum annual straight-line depreciation rate the tax administration admits as deductible for permanent commercial and industrial buildings (bâtiments commerciaux, industriels, garages, ateliers, hangars)?
A.5% per year
B.10% per year
C.20% per year
D.25% per year
Explanation: SYSCOHADA fixes the accounting method (depreciation over the asset's probable useful life), but the deductible amount is capped by national tax law. Article 7-D of Cameroon's CGI lists maximum straight-line rates by asset category, and permanent commercial or industrial buildings, garages, workshops and hangars are capped at 5% per year, which corresponds to a 20-year useful life. Any excess charged in the accounts must be added back to taxable profit.
5How are trade discounts (rabais, remises, ristournes) granted on an original commercial invoice recorded in SYSCOHADA financial accounting?
A.They are deducted directly on the invoice to establish net commercial value and are not recorded in a separate expense account.
B.They must be credited to Account 773 (Escomptes obtenus) in the general ledger.
C.They must be debited to Account 673 (Escomptes accordés) by the supplier.
D.They are recorded in Account 658 (Charges diverses d'exploitation) as an operating expense.
Explanation: In SYSCOHADA, commercial reductions (remises, rabais, ristournes) shown directly on the initial sales invoice (facture de doit) are not recorded in dedicated nominal accounts; purchases and sales are recorded directly at their Net Commercial (Net commercial = Gross price - Trade discounts). Only cash settlement discounts (escomptes de règlement) or reductions granted on credit notes (factures d'avoir) are recorded in separate accounts.
6On December 31, a company's cash book (Account 521 Banque) shows a debit balance of 4,500,000 FCFA, while the bank statement shows a credit balance of 5,100,000 FCFA. The reconciliation reveals unpresented cheques sent to suppliers totaling 800,000 FCFA and bank service fees (frais de tenue de compte) of 200,000 FCFA not yet recorded by the enterprise. What is the reconciled bank balance?
A.4,300,000 FCFA
B.4,500,000 FCFA
C.5,300,000 FCFA
D.4,900,000 FCFA
Explanation: Starting from the company's cash book balance (4,500,000 FCFA debit), we subtract the unrecorded bank service charges (200,000 FCFA), giving an adjusted balance of 4,500,000 - 200,000 = 4,300,000 FCFA. Starting from the bank statement (5,100,000 FCFA credit), we subtract unpresented supplier cheques (800,000 FCFA), giving 5,100,000 - 800,000 = 4,300,000 FCFA. The reconciled balance is 4,300,000 FCFA.
7An enterprise holds an initial stock of 100 units at 5,000 FCFA/unit. During the month, it purchases 200 units at 6,500 FCFA/unit. Using the Weighted Average Cost method computed on total period entries (CMUP fin de période), what is the unit value of ending inventory?
A.6,000 FCFA
B.5,750 FCFA
C.6,500 FCFA
D.5,000 FCFA
Explanation: Total inventory value = (100 units * 5,000 FCFA) + (200 units * 6,500 FCFA) = 500,000 + 1,300,000 = 1,800,000 FCFA. Total quantity = 100 + 200 = 300 units. CMUP = 1,800,000 / 300 = 6,000 FCFA per unit.
8What is the fundamental conceptual difference between an amortization (amortissement) and an impairment provision (dépréciation) in SYSCOHADA?
A.Amortization reflects irreversible, predictable depreciation due to wear and time, whereas impairment reflects a reversible, contingent loss in asset value.
B.Amortization applies only to financial assets, while impairment provisions apply exclusively to tangible fixed assets.
C.Amortization is an optional year-end allocation, whereas impairment provisions are legally mandatory every quarter.
D.Amortization increases shareholder equity, while impairment directly reduces long-term debt liabilities.
Explanation: In SYSCOHADA, an amortization (amortissement) represents the definitive, irreversible reduction in the value of an asset resulting from physical usage, time, or technological obsolescence. An impairment provision (dépréciation) represents a probable, non-definitive (reversible) loss of value verified at the balance sheet inventory date.
9A customer owing 2,385,000 FCFA including VAT (TVA at 19.25%) is declared in financial difficulty. The enterprise estimates that 40% of the pre-tax claim will be uncollectible. What is the amount of the impairment provision (dotation aux dépréciations) to record?
A.800,000 FCFA
B.954,000 FCFA
C.2,000,000 FCFA
D.1,192,500 FCFA
Explanation: Impairment provisions on doubtful receivables are always calculated on the pre-tax amount (Hors Taxes - HT), because the VAT element is recoverable from the State rather than lost. Pre-tax claim = 2,385,000 / 1.1925 = 2,000,000 FCFA HT. The estimated loss is 40% of 2,000,000 FCFA = 800,000 FCFA, recorded by debiting the impairment charge account (659) and crediting the receivable impairment account (491).
10When an enterprise discounts a trade bill (lettre de change remise à l'escompte) with its commercial bank under SYSCOHADA, which account is credited to recognize the bank financing commitment prior to maturity?
A.Account 565 (Banques, escompte de crédits ordinaires / Effets escomptés non échus)
B.Account 411 (Clients)
C.Account 521 (Banques)
D.Account 675 (Escomptes des effets de commerce)
Explanation: Under the revised SYSCOHADA standards, discounting a commercial bill is treated as a short-term bank financing credit. The company credits Account 565 (Crédits de trésorerie / Effets escomptés non échus) and debits Account 521 (Banque) for the net proceeds and Account 675 (Charges financières / Escompte) for bank discount fees until the bill reaches its maturity date.

About the Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) Exam

The Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) is the official national secondary technical school-leaving diploma for the tertiary, business, management, and administrative streams. Administered by the Office du Baccalauréat du Cameroun (OBC) under the Ministère des Enseignements Secondaires (MINESEC), it covers five specialties - ACA, CG, ACC, FIG and SES - and opens admission to university faculties of economics and management, higher institutes of technology, and business schools. Format note: the official examination is French-language, and combines written case studies, journal accounting and economic syntheses with compulsory professional practical papers. This site's practice bank is a 100-question English-language MCQ study adaptation for conceptual revision; it is not an official translation, a simulation of the exam's format or language environment, or a substitute for the practical papers. The OBC publishes no percentage blueprint - papers are weighted by coefficient and differ by specialty - so the topic percentages shown here describe how this bank distributes its own questions.

Assessment

Multi-subject national examination organized by the OBC under MINESEC regulations, combining written papers with compulsory professional practical papers (épreuves professionnelles pratiques) that carry their own matière d'œuvre fee. Core specialized written papers include Comptabilité de Management, Finance d'Entreprise, Économie Générale et Économie d'Entreprise, Droit Commercial et Droit du Travail, Fiscalité, Mathématiques Appliquées / Financières, and Action Commerciale / Communication Administrative, alongside general subjects (Français, Anglais, Philosophie, ECM, Informatique). Optional papers (épreuves facultatives) are also offered.

Time Limit

Session 2026 per the official OBC calendar: matière d'œuvre preparation 6-13 May, written papers 21-22 May then 25-26 May then 28 May, optional papers 23 May, compulsory professional practical papers 29-30 May then 1-3 June, admission deliberations 24-27 June. Specialist written papers run up to 4 hours; per-paper durations and coefficients are fixed by MINESEC for each series and printed on the paper.

Passing Score

Moyenne générale of at least 10.00/20 across all coefficient-weighted papers

Exam Fee

17,000 FCFA (Office du Baccalauréat du Cameroun (OBC))

Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) Exam Content Outline

25%

Financial Accounting & SYSCOHADA Standards

Core competencies in double-entry bookkeeping, asset valuation, depreciation, provisions, bank reconciliation, and year-end financial reporting.

10%

Cost Accounting & Management Control

Full costing systems, auxiliary center cost allocation, break-even point analysis, safety margin, and variance evaluation.

18%

General & Corporate Economics

Macroeconomic indicators, BEAC monetary policy, CEMAC integration, international trade, and strategic business management models.

18%

Business & Labor Law (OHADA / Cameroon)

Legal status of commercial entities, OHADA corporate forms, Cameroonian employment contracts, dismissal rules, and CNPS social security.

14%

Applied Financial Mathematics & Statistics

Simple and compound interest calculations, discounting and agio, average due date, annuities, loan amortization tables, and bivariate regression modeling.

13%

Taxation, Marketing & Administrative Communication

Cameroonian tax law (TVA, IS, IRPP, Patente), marketing mix 4P, commercial sales negotiation, administrative correspondence, filing, and spreadsheet referencing.

2%

General Studies: Philosophy & Business Ethics

The compulsory philosophy paper: the philosophy of work and the classic management schools contrasted (Marx, Taylor, Mayo).

How to Pass the Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) Exam

What You Need to Know

  • Passing score: Moyenne générale of at least 10.00/20 across all coefficient-weighted papers
  • Assessment: Multi-subject national examination organized by the OBC under MINESEC regulations, combining written papers with compulsory professional practical papers (épreuves professionnelles pratiques) that carry their own matière d'œuvre fee. Core specialized written papers include Comptabilité de Management, Finance d'Entreprise, Économie Générale et Économie d'Entreprise, Droit Commercial et Droit du Travail, Fiscalité, Mathématiques Appliquées / Financières, and Action Commerciale / Communication Administrative, alongside general subjects (Français, Anglais, Philosophie, ECM, Informatique). Optional papers (épreuves facultatives) are also offered.
  • Time limit: Session 2026 per the official OBC calendar: matière d'œuvre preparation 6-13 May, written papers 21-22 May then 25-26 May then 28 May, optional papers 23 May, compulsory professional practical papers 29-30 May then 1-3 June, admission deliberations 24-27 June. Specialist written papers run up to 4 hours; per-paper durations and coefficients are fixed by MINESEC for each series and printed on the paper.
  • Exam fee: 17,000 FCFA

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

Cameroon Baccalauréat STT (Sciences et Technologies du Tertiaire) Study Tips from Top Performers

1Master the SYSCOHADA Revised Chart of Accounts: Memorize account class structures (Classes 1-5 balance sheet, Classes 6-8 income statement) and practice journal entries for inventory, depreciation schedules, and bank reconciliations.
2Practice Step-by-Step Financial Mathematics: Regularly solve handwritten numerical calculations for simple interest, commercial discounting, constant annuities, and loan amortization tables without relying on automated calculators.
3Review OHADA Commercial Law and Cameroon Labor Code: Contrast the legal requirements for SARL versus SA companies and memorize statutory labor rules regarding probation periods, dismissal notice, and CNPS social security contributions.
4Synthesize Economic Principles and CEMAC Dynamics: Study macroeconomic mechanisms including inflation, BEAC monetary instruments, CEMAC free trade agreements, and Porter's five competitive forces in corporate strategy.
5Master Cameroonian Tax Calculations: Practice computing Value Added Tax (17.5% principal plus 10% Additional Municipal Centimes, an effective 19.25%), Corporate Income Tax (30% plus CAC, an effective 33%, or 25% plus CAC for turnover at or below 3 billion FCFA), and the Contribution des Patentes assessed on the previous year's turnover, all per the Code Général des Impôts du Cameroun.
6Do not skip the practical papers: the épreuves professionnelles pratiques run immediately after the written papers and carry their own matière d'œuvre fee, so rehearse the applied office, accounting and commercial tasks for your specialty, not just the written theory.

Frequently Asked Questions

What is the passing score for the Cameroon Baccalauréat STT?

Candidates must achieve a coefficient-weighted general average (moyenne générale) of at least 10.00 out of 20.00 across the written and professional practical papers. Under the tightened MINESEC admission criteria for official examinations, a candidate must also obtain at least 10/20 in every first-group subject for their series; one first-group mark below 10 means failure. The OBC publishes no repêchage band below 10/20, and admission is pronounced by the jury de délibération.

Which specialties are included under the Baccalauréat STT in Cameroon?

The Baccalauréat STT encompasses five major tertiary specialties: Comptabilité et Gestion (CG), Action et Communication Commerciales (ACC), Action et Communication Administratives (ACA), Fiscalité et Informatique de Gestion (FIG), and Sciences Économiques et Sociales (SES).

Who organizes and administers the Baccalauréat STT in Cameroon?

The examination is organized and managed by the Office du Baccalauréat du Cameroun (OBC), an autonomous public institution under the supervision of the Ministère des Enseignements Secondaires (MINESEC).

Why is this OpenExamPrep question bank provided in English?

While the official Cameroon Baccalauréat STT examination is administered in French, this OpenExamPrep bank provides an English-medium conceptual study adaptation. It preserves authentic French technical and legal terminology (SYSCOHADA, OHADA, SARL, CNPS, TVA) while enabling bilingual learners and international students to practice core business and accounting principles.