100+ Free Cameroon GCE A-Level Accounting Practice Questions
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Key Facts: Cameroon GCE A-Level Accounting Exam
7 Hours
Total Examination Duration (Papers 1, 2, and 3)
Cameroon GCE Board (CGCEB) Regulations and Syllabuses
50 MCQs
Paper 1 Multiple-Choice Section Item Count
CGCEB Examination Specifications for Subject 0705
12,000 FCFA
Standard Official Registration Fee (Base + Subject + G3)
Cameroon GCE Board Official Registration Tariff
Grades A–E
Official GCE Advanced Level Passing Grades
Ministry of Secondary Education (MINESEC) Cameroon
The Cameroon GCE A-Level Accounting (0705) is the premier commercial school leaving examination administered by the Cameroon GCE Board, evaluating financial reporting, SYSCOHADA framework, partnership restructuring, manufacturing accounts, cost and management accounting, variance analysis, and ratio auditing.
Sample Cameroon GCE A-Level Accounting Practice Questions
Try these sample questions to test your Cameroon GCE A-Level Accounting exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1A company had opening inventory of 4,500,000 FCFA, purchases of 28,000,000 FCFA, carriage inwards of 800,000 FCFA, and closing inventory of 5,300,000 FCFA. If sales revenue was 40,000,000 FCFA, what is the gross profit for the period?
2A manufacturing business presents the following data: Raw materials consumed = 18,500,000 FCFA; Direct factory wages = 12,200,000 FCFA; Royalties paid on production = 1,300,000 FCFA; Factory rent and rates = 4,000,000 FCFA; Factory machinery depreciation = 2,500,000 FCFA. What is the Prime Cost of the business?
3In a manufacturing entity, Prime Cost is 45,000,000 FCFA and Factory Overheads are 18,000,000 FCFA. Opening Work-in-Progress was 3,200,000 FCFA and Closing Work-in-Progress is 4,700,000 FCFA. What is the Factory Cost of Production?
4A firm manufactures finished goods at a cost of 50,000,000 FCFA and transfers them to the sales warehouse at factory cost plus a 20% manufacturing markup. At year-end, 15% of these goods remain unsold in closing inventory. What is the provision for unrealized profit on closing inventory?
5A partner's capital account is 10,000,000 FCFA and current account has a credit balance of 1,500,000 FCFA. The partnership agreement provides 6% interest per annum on capital, an annual partner salary of 2,400,000 FCFA, and 5% interest charged on drawings. If the partner withdrew 3,000,000 FCFA during the year (with 150,000 FCFA interest on drawings) and their share of residual profit is 1,800,000 FCFA, what is the closing balance of the current account?
6Fobi and Bih share profits in the ratio 3:2. They admit Ngwa into the partnership for a 1/5th share of profits. Ngwa pays 6,000,000 FCFA capital. Partnership goodwill is valued at 10,000,000 FCFA, but the partners decide not to maintain a Goodwill account in the books. How much should be credited to Fobi's capital account for goodwill adjustment?
7On the admission of a new partner, land and buildings with a book value of 24,000,000 FCFA are revalued at 35,000,000 FCFA, while inventory with a book value of 6,000,000 FCFA is written down to 4,500,000 FCFA. If existing partners A and B share profits equally, what is the net revaluation gain credited to partner A's capital account?
8Partners X, Y, and Z share profits in the ratio 5:3:2. On dissolution, total assets (excluding cash) with a book value of 48,000,000 FCFA realize 41,500,000 FCFA. Dissolution expenses paid were 1,500,000 FCFA. What is the net realization loss charged to partner Y?
9In the dissolution of a partnership, which of the following represents the correct statutory order of settling liabilities according to partnership law (Section 44 of the Partnership Act)?
10A sole trader maintains incomplete records. For the year ended 31 December 2025: Trade Receivables on 1 Jan was 3,400,000 FCFA and on 31 Dec was 4,200,000 FCFA. Cash and bank receipts from credit customers totaled 22,800,000 FCFA after allowing cash discounts of 600,000 FCFA. Bad debts written off during the year were 300,000 FCFA. What were the total Credit Sales for the year?
About the Cameroon GCE A-Level Accounting Exam
The Cameroon GCE Advanced Level Accounting (0705) is the benchmark national pre-university qualification for commercial high school students in Cameroon, administered by the Cameroon GCE Board in Buea. The syllabus assesses comprehensive theoretical understanding, computational accuracy, and analytical application across corporate financial reporting, partnership adjustments, incomplete records, SYSCOHADA and IFRS compliance, cost classification, marginal and absorption costing, standard variance analysis, budgeting, capital investment appraisal, and financial ratio interpretation. Successful completion serves as a key prerequisite for admission into Bachelor of Accounting, Finance, and Business Administration programs across Cameroonian and international universities, as well as professional accounting chartered bodies (ONECCA Cameroon, ACCA, CIMA, ICAN). Format note: this site's practice bank is 100 four-option multiple-choice questions covering the whole official syllabus. Paper 1 of the real examination is genuinely multiple choice (50 compulsory questions), so the format matches that paper, but the bank is a study aid only — it does not simulate the written theory/essay paper(s) or any practical examination, and its length does not describe the official exam.
Assessment
Official Advanced Level structure for subject code 0705 (Accounting) per the Cameroon GCE Board June 2026 timetable (Form G6): Paper 1: 50 compulsory multiple-choice questions (1 hour 30 minutes); Paper 2: written theory/structured questions (3 hours); Paper 3: written paper (3 hours). Total written time is 7 hours 30 minutes. The Board does not publish per-paper mark weightings for individual subjects.
Time Limit
Paper 1: 1 hour 30 minutes; total written time 7 hours 30 minutes.
Passing Score
Grade E or better (Cameroon GCE Advanced Level grades A, B, C, D and E are passes; O is a subsidiary pass and F is a fail)
Exam Fee
12,000 FCFA (Cameroon General Certificate of Education Board (CGCEB), Buea)
Cameroon GCE A-Level Accounting Exam Content Outline
Advanced Financial Accounting & Financial Statements
Company financial statements (IAS/IFRS and SYSCOHADA presentation of Statement of Profit or Loss, Statement of Financial Position, and Statement of Cash Flows), partnership accounts (formation, profit sharing, admission, retirement, goodwill valuation, revaluation of assets, dissolution, and realization), manufacturing accounts (prime cost, factory overheads, work-in-progress), incomplete records (statement of affairs, single-entry conversion), and non-profit/club accounting (receipts and payments, subscriptions, income and expenditure).
Accounting Concepts, Standards & OHADA Framework
Fundamental accounting concepts and conventions (accruals/matching, prudence/conservatism, going concern, consistency, materiality, substance over form), IAS/IFRS standards, the OHADA Uniform Act on Accounting and Financial Reporting (SYSCOHADA Revised framework in Cameroon), tangible and intangible non-current asset accounting, depreciation methods (straight-line, reducing balance, sum-of-the-years-digits, units of output), impairment, and accounting for provisions and reserves.
Cost & Management Accounting
Cost classification and behavior (fixed, variable, semi-variable, stepped, direct, indirect), materials inventory valuation and control (FIFO, LIFO, AVCO, EOQ, reorder levels), absorption costing vs. marginal costing comparisons and reconciliations, break-even and Cost-Volume-Profit (CVP) analysis (BEP, margin of safety, multi-product contribution), standard costing and variance analysis (direct materials price/usage, direct labour rate/efficiency, variable overhead expenditure/efficiency, fixed overhead spending/volume), budgetary planning and control (cash budgets, master budget, flexible budgets), and capital investment appraisal (NPV, Payback period, ARR, IRR).
Financial Ratio Analysis, Auditing & Internal Control
Financial statement analysis and ratio computation (profitability: ROCE, gross margin, net margin; liquidity: current ratio, acid-test ratio; efficiency: inventory turnover, trade receivables/payables collection days; solvency: gearing/leverage, interest cover), interpretation of financial health and investor metrics (EPS, P/E ratio, dividend yield), internal check and internal control systems, auditing principles (statutory audit, auditor independence, audit evidence, audit report), and professional ethics in accounting (integrity, objectivity, confidentiality, professional competence).
How to Pass the Cameroon GCE A-Level Accounting Exam
What You Need to Know
- Passing score: Grade E or better (Cameroon GCE Advanced Level grades A, B, C, D and E are passes; O is a subsidiary pass and F is a fail)
- Assessment: Official Advanced Level structure for subject code 0705 (Accounting) per the Cameroon GCE Board June 2026 timetable (Form G6): Paper 1: 50 compulsory multiple-choice questions (1 hour 30 minutes); Paper 2: written theory/structured questions (3 hours); Paper 3: written paper (3 hours). Total written time is 7 hours 30 minutes. The Board does not publish per-paper mark weightings for individual subjects.
- Time limit: Paper 1: 1 hour 30 minutes; total written time 7 hours 30 minutes.
- Exam fee: 12,000 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
Frequently Asked Questions
What is the format and weighting of the Cameroon GCE A-Level Accounting examination?
The examination comprises three distinct papers: Paper 1 contains 50 multiple-choice questions (1 hour 30 minutes); Paper 2 covers Financial Accounting Principles and Preparation of Financial Statements with long-form numerical problems (3 hours); and Paper 3 assesses Cost and Management Accounting through complex case calculations (2 hours 30 minutes).
Does the Cameroon GCE Board test SYSCOHADA accounting rules or Anglo-Saxon IAS/IFRS standards?
The Cameroon GCE Accounting syllabus bridges both frameworks. While foundational terminology, double-entry bookkeeping, partnership accounts, and cost accounting follow British Anglo-Saxon and IAS/IFRS conventions, candidates are also tested on the OHADA Uniform Act on Accounting and Financial Reporting (SYSCOHADA Revised), which governs corporate financial reporting throughout CEMAC member states including Cameroon.
What are the grading criteria and pass grades for GCE Advanced Level in Cameroon?
A-Level subjects in Cameroon are graded on a letter scale from A to F. Pass grades are A (5 points), B (4 points), C (3 points), D (2 points), and E (1 point). Grade O represents a subsidiary pass equivalent to Ordinary Level, while Grade F represents a fail. University commercial programs typically require at least two A-Level passes with Grade C or higher in Accounting and Economics.
Can private or external candidates register for Cameroon GCE A-Level Accounting?
Yes. Private candidates may register directly at accredited Cameroon GCE Board external registration centers during the designated annual registration window (typically October through January), paying the applicable base candidate fee, subject fee, and practical/administrative levies.