100+ Free Bac Gestion & Économie Algeria Practice Questions

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2026 Statistics

Key Facts: Bac Gestion & Économie Algeria Exam

7–11 June 2026

Official national written session

Ministry of National Education timetable

Written papers

Constructed-response national assessment

ONEC past papers

1,500 DZD

Registration fee for enrolled lycée students

epay.education.gov.dz

Free 100-question English MCQ study bank for the Algerian Baccalauréat Série Gestion et Économie. Covers SCF accounting, economics, management, business law, and financial math based on the official ONEC syllabus.

Sample Bac Gestion & Économie Algeria Practice Questions

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

1Under the Algerian Financial Accounting System (Système Comptable Financier - SCF, Law 07-11), how is an expenditure on industrial equipment with a useful economic life of 5 years classified and recorded upon acquisition?

A.As a non-current tangible fixed asset in Class 2 (Account 215), capitalized on the balance sheet and depreciated over its useful life

B.As an operating expense in Class 6 (Account 605), expensed entirely in the period of purchase

C.As an inventory purchase in Class 3 (Account 380), recorded as merchandise held for resale

D.As a deferred financial charge in Class 1 (Account 168), amortized against corporate equity reserves

Explanation: Under the SCF (Law 07-11), tangible items acquired for production or operational use exceeding one accounting period are capitalized in Class 2 (Immobilisations corporelles, Account 215 for industrial equipment) rather than expensed immediately. Their cost is systematically allocated over their estimated useful life through annual depreciation charges in Account 681.

2An Algerian manufacturing enterprise acquires specialized machinery on April 1, 2023, for a purchase price of 600,000 DZD (exclusive of recoverable VAT), with an estimated useful life of 5 years using the straight-line (linear) depreciation method. What is the depreciation allowance for the fiscal year ending December 31, 2023?

A.120,000 DZD

B.90,000 DZD

C.60,000 DZD

D.100,000 DZD

Explanation: The annual straight-line depreciation rate is 100 / 5 = 20%, giving a full-year charge of 600,000 DZD * 20% = 120,000 DZD. Because the asset was acquired on April 1, 2023, the prorata temporis applies for 9 months (April through December): 120,000 DZD * (9 / 12) = 90,000 DZD.

3A company depreciates equipment acquired for 1,000,000 DZD on January 1, 2021, over five years under an illustrative declining-balance schedule. The schedule applies 40% until the straight-line rate over the remaining useful life becomes greater than 40%. In which fiscal year does the switch occur?

A.Year 2 (2022), when the net book value falls below 60% of original acquisition cost

B.Year 3 (2023), when accumulated depreciation exceeds 500,000 DZD

C.Year 4 (2024), because the straight-line rate over the 2 remaining years (50%) exceeds the declining-balance rate (40%)

D.Year 5 (2025), because declining balance must strictly be maintained until the final single fiscal year

Explanation: Under the stated schedule, compare 100 divided by the remaining years with 40%. At the start of Year 4, two years remain, so the straight-line rate is 100 / 2 = 50%. Because 50% exceeds 40%, the schedule switches in 2024. The item does not claim that 40% is a current statutory Algerian tax rate.

4In the standard Algerian SCF nomenclature, what is the accounting nature and balance sheet presentation of Account 281 ('Amortissements des immobilisations corporelles')?

A.A long-term debt account presented on the equity and liabilities side of the balance sheet

B.An operating expense account appearing on the debit side of the income statement

C.A current asset account representing short-term cash advances paid to suppliers

D.A contra-asset account presented as a deduction from the gross value of tangible fixed assets on the balance sheet

Explanation: Account 281 tracks accumulated depreciation on tangible fixed assets. In the SCF balance sheet, it is presented in the second column (Amortissements et Dépréciations) as a negative/deductive item against gross tangible assets (Brut) to establish their Net Carrying Amount (Valeur Nette Comptable - VNC).

5At the close of fiscal year 2023, an Algerian enterprise tests an industrial oven for impairment. The oven's Net Carrying Amount (VNC) is 450,000 DZD. An independent appraisal establishes its fair value less costs to sell at 390,000 DZD, while its value in use (discounted expected future cash flows) is 420,000 DZD. What is the recoverable amount and the impairment provision to recognize?

A.Recoverable amount is 420,000 DZD; an impairment provision of 30,000 DZD is recognized in Account 2915

B.Recoverable amount is 390,000 DZD; an impairment provision of 60,000 DZD is recognized in Account 2915

C.Recoverable amount is 405,000 DZD (the average); an impairment provision of 45,000 DZD is recognized in Account 2915

D.Recoverable amount is 450,000 DZD; no impairment is recognized because the carrying amount equals book value

Explanation: Under SCF rules, the recoverable amount (valeur recouvrable) is defined as the higher of fair value less costs to sell (390,000 DZD) and value in use (420,000 DZD). Since the recoverable amount (420,000 DZD) is less than the Net Carrying Amount (450,000 DZD), an impairment loss of 450,000 - 420,000 = 30,000 DZD must be recognized via Debit 681 / Credit 2915.

6On October 15, 2023, an enterprise sells production equipment for 320,000 DZD by bank transfer. The equipment was originally acquired for 800,000 DZD, and its total accumulated depreciation up to the disposal date is 520,000 DZD. How is the disposal result (résultat de cession) determined and recorded under SCF?

A.A net loss (moins-value de cession) of 40,000 DZD recorded in Account 652

B.A net gain (plus-value de cession) of 40,000 DZD recorded in Account 752

C.A net gain of 320,000 DZD recorded as operating turnover in Account 701

D.A neutral transaction with zero impact on the income statement because cash equals proceeds

Explanation: The Net Carrying Amount (VNC) at disposal is acquisition cost minus accumulated depreciation: 800,000 - 520,000 = 280,000 DZD. The disposal result is Selling Price minus VNC: 320,000 - 280,000 = +40,000 DZD. Being positive, this represents a capital gain on disposal of non-current assets (plus-value de cession), credited to Account 752 ('Plus-values sur sorties d'actifs immobilisés non financiers').

7Which statement correctly distinguishes the permanent inventory method (inventaire permanent) from the intermittent inventory method (inventaire intermittent) under the Algerian SCF?

A.Permanent inventory requires counting warehouse stock daily, while intermittent inventory counts stock once a decade

B.Intermittent inventory tracks stock movements in real time using Account 38, while permanent inventory updates stock only at year-end

C.Permanent inventory records purchases and issues continuously so that book inventory is known at all times, whereas intermittent inventory records stock changes only at year-end following physical inventory

D.Permanent inventory can only be used by public sector companies, whereas private commercial firms are legally restricted to intermittent inventory

Explanation: Under the permanent inventory system, stock accounts (Class 3) and inventory variance accounts (Account 603) are debited or credited during the period upon each entry and exit, keeping book inventory up to date. Under intermittent inventory, purchases are held in Account 38 during the year, and initial and final stock adjustments (canceling initial stock and recognizing final physical stock) are entered only at year-end.

8On December 31, 2023, an Algerian enterprise has raw materials in stock with a book cost of 400,000 DZD. Due to declining commodity market prices, their estimated net realizable value is 355,000 DZD. Prior to this closing, the existing impairment balance for raw materials was zero. What year-end adjusting entry must be made?

A.Debit Account 603 (Variation des stocks) 45,000 DZD / Credit Account 31 (Matières premières) 45,000 DZD

B.Debit Account 654 (Pertes sur créances) 45,000 DZD / Credit Account 391 (Dépréciation des matières premières) 45,000 DZD

C.Debit Account 391 (Dépréciation des matières premières) 45,000 DZD / Credit Account 785 (Reprises sur dépréciations) 45,000 DZD

D.Debit Account 685 (Dotations aux dépréciations des actifs courants) 45,000 DZD / Credit Account 391 (Dépréciation des matières premières) 45,000 DZD

Explanation: Under the SCF prudence principle, when the realizable value of inventory falls below its acquisition cost, an impairment provision must be recognized for the difference: 400,000 - 355,000 = 45,000 DZD. The correct journal entry debits operating expense Account 685 (Dotations aux dépréciations des actifs courants) and credits contra-inventory Account 391 (Dépréciation des matières premières et fournitures).

9A trading business applies the FIFO (Premier Entré, Premier Sorti - PEPS) method for merchandise inventory. On May 1, beginning stock is 100 units at 200 DZD each. On May 10, it purchases 150 units at 220 DZD each. On May 20, it sells 180 units. What is the value of the ending inventory on May 31?

A.15,400 DZD

B.14,000 DZD

C.14,840 DZD

D.16,000 DZD

Explanation: Total units available = 100 + 150 = 250 units. Units sold = 180 units, leaving an ending inventory of 250 - 180 = 70 units. Under FIFO, the oldest units are issued first: the 180 units sold consist of all 100 units from beginning stock (at 200 DZD) plus 80 units from the May 10 purchase. The remaining 70 units come entirely from the May 10 purchase at 220 DZD: 70 units * 220 DZD = 15,400 DZD.

10An enterprise computes the weighted average unit cost (Coût Unitaire Moyen Pondéré - CUMP) after each receipt for inventory valuation. Opening stock is 200 units at 500 DZD. On June 5, the firm purchases 300 units at 600 DZD. On June 12, it issues 250 units to production. On June 20, it purchases 150 units at 640 DZD. What is the CUMP of the units remaining in stock after the purchase on June 20?

A.570 DZD

B.590 DZD

C.600 DZD

D.620 DZD

Explanation: After the June 5 purchase, total stock is 200 + 300 = 500 units, with a total value of (200 * 500) + (300 * 600) = 100,000 + 180,000 = 280,000 DZD. The CUMP is 280,000 / 500 = 560 DZD. On June 12, 250 units are issued at 560 DZD, leaving 250 units valued at 250 * 560 = 140,000 DZD. On June 20, purchasing 150 units at 640 DZD adds 150 * 640 = 96,000 DZD. New total quantity = 250 + 150 = 400 units; new total value = 140,000 + 96,000 = 236,000 DZD. New CUMP = 236,000 / 400 = 590 DZD.

About the Bac Gestion & Économie Algeria Exam

The Série Gestion et Économie Baccalauréat is the official Algerian secondary school-leaving credential specializing in management, accounting, economics, and commercial law. Governed by the Ministry of National Education and organized by ONEC, it serves as the primary gateway to university faculties of economics, management sciences, and commercial grandes écoles (such as ESC, ENSM, and ENSSEA Koléa). This free 100-question practice bank covers core syllabus domains in English as an adaptive study aid.

Assessment

Five-day national written session administered by ONEC from 7–11 June 2026. The official timetable includes accounting and financial management, economics and management, mathematics, law, history-geography, philosophy, Arabic, French, English, and Islamic sciences; paper durations vary by subject. This bank is an English-language MCQ study adaptation, not an official translation or format simulation of the constructed-response exam.

Time Limit

5-day national written examination session held 7–11 June 2026 (individual papers range from 2.5 to 4.5 hours).

Passing Score

No current pass mark was published in the official 2026 sources reviewed.

Exam Fee

1,500 DZD (schooled candidates). Free candidates without prior Bac: 3,000 DZD (attempts 1–2), 5,000 DZD (attempt 3), 10,000 DZD (attempt 4), 20,000 DZD (attempt 5+). Free candidates with prior Bac: 5,000 DZD (attempt 2), 10,000 DZD (attempt 3), 20,000 DZD (attempt 4+). (Office National des Examens et Concours (ONEC), Ministry of National Education)

Bac Gestion & Économie Algeria Exam Content Outline

Study emphasis ~30%

Financial Accounting & Management

SCF chart of accounts, amortization schedules, impairment of assets, closing entries, financial statements, and ratio analysis.

Study emphasis ~25%

Economics & Management

National economic aggregates, monetary policy, banking, foreign trade, strategic management, organizational structures, and HR.

Study emphasis ~20%

Applied & Financial Mathematics

Calculus, exponential/logarithmic growth, simple and compound interest, ordinary annuities, and debt amortization.

Study emphasis ~15%

Business & Civil Law

Algerian labor code, employment relations, corporate forms (SARL, SPA), contracts, and negotiable instruments.

Study emphasis ~10%

History, Geography & General Core

Algeria's post-independence economy, international development, and global trade dynamics.

How to Pass the Bac Gestion & Économie Algeria Exam

What You Need to Know

Passing score: No current pass mark was published in the official 2026 sources reviewed.
Assessment: Five-day national written session administered by ONEC from 7–11 June 2026. The official timetable includes accounting and financial management, economics and management, mathematics, law, history-geography, philosophy, Arabic, French, English, and Islamic sciences; paper durations vary by subject. This bank is an English-language MCQ study adaptation, not an official translation or format simulation of the constructed-response exam.
Time limit: 5-day national written examination session held 7–11 June 2026 (individual papers range from 2.5 to 4.5 hours).
Exam fee: 1,500 DZD (schooled candidates). Free candidates without prior Bac: 3,000 DZD (attempts 1–2), 5,000 DZD (attempt 3), 10,000 DZD (attempt 4), 20,000 DZD (attempt 5+). Free candidates with prior Bac: 5,000 DZD (attempt 2), 10,000 DZD (attempt 3), 20,000 DZD (attempt 4+).

Keys to Passing

Work through all 100 available questions
Review every answer and explanation
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Bac Gestion & Économie Algeria Study Tips from Top Performers

1Master the SCF account classifications and journal entries for year-end inventory adjustments, depreciation, and provisions.

2Practice multi-step financial math problems, particularly loan amortization schedules and present value of annuities.

3Memorize key provisions of Algerian labor law regarding employment contracts, trial periods, and dismissal procedures.

4Review macroeconomic definitions: money supply aggregates (M1, M2, M3), inflation types, and exchange rate mechanisms.

Frequently Asked Questions

Is the official Algerian Baccalauréat multiple choice?

No. The official ONEC Baccalauréat examination consists of multi-hour written problem sets, accounting case ledgers, and analytic essays in Arabic. This practice bank is an English-language MCQ study adaptation designed for self-assessment and knowledge reinforcement.

What is the passing mark for the Algerian Baccalauréat?

The official 2026 timetable, registration directive, and results material reviewed do not publish a current pass-mark rule, so this study page does not state one.

What accounting standards does the Algerian Baccalauréat test?

The exam tests the Système Comptable Financier (SCF), which is Algeria's national accounting framework inspired by IFRS standards.