Free Practice Questions for OAG Basic Accounting Course

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card

96+ Questions

100% Free

Loading practice questions...

Same family resources

Explore More Union Auditor General Civil Service Accountancy Training (OAG Myanmar)

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

OAG Intermediate Training Course Examination (Myanmar)

Practice Questions96 questions

OAG Advanced Training Course Examination (Myanmar)

Practice Questions92 questions

Exam Review

Key Facts: OAG Basic Accounting Course Exam

5 Subjects

Core curriculum subjects examined in the Basic Course

Office of the Auditor General training curriculum

75% Attendance

Mandatory attendance threshold required to enter the examination

Office of the Auditor General training regulations

2 Months

Duration of the full-time in-service departmental training course

Office of the Auditor General training syllabus

The OAG Basic Accounting Course Examination assesses government accounting and clerical staff across 5 core subjects following an intensive two-month training program. Candidates must achieve at least 75% attendance to sit the exam, and performance is graded into Above Normal, Normal, and Below Normal levels.

Sample OAG Basic Accounting Course Practice Questions

Try these sample questions to review concepts for the OAG Basic Accounting Course exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 96+ question experience with AI tutoring.

1Under Myanmar Civil Service Law and Service Regulations, what is the primary objective of civil service staff regulations governing departmental personnel?

A.To ensure disciplined, ethical, accountable, and politically neutral administration across public offices

B.To maximize commercial revenue generation for administrative ministries through private commercial activities

C.To grant individual clerical staff autonomous discretion to waive statutory financial rules

D.To replace statutory administrative law with informal unwritten departmental customs

Explanation: Civil Service Regulations establish the standards of discipline, professional ethics, accountability, integrity, and political neutrality required of all civil service personnel. They ensure that public servants discharge their statutory and administrative duties faithfully without personal bias or private commercial involvement. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

2What is the standard annual entitlement of casual leave (ခွင့်ရက်တို) granted to civil service staff in Myanmar during a calendar year for urgent private affairs?

A.Up to 10 days per calendar year

B.Up to 30 days per calendar year

C.Up to 60 days per calendar year

D.Up to 90 days per calendar year

Explanation: Under Myanmar civil service leave rules, casual leave is a non-cumulative leave intended for urgent unforeseen personal affairs, typically granted up to a maximum of 10 days in a single calendar year. Casual leave is technically treated as duty rather than an absence from service, meaning pay continues without deduction. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

3According to official training regulations published by the Office of the Auditor General of the Union (OAG), what is the minimum attendance requirement for in-service course trainees to be eligible to sit the final examination?

A.50% attendance

B.60% attendance

C.75% attendance

D.90% attendance

Explanation: OAG in-service training course rules mandate that trainees must attend at least 75% of scheduled lectures and practical sessions to be eligible to sit the completion examination. Trainees falling below this 75% threshold are disqualified from sitting the examination and cannot receive a completion certificate for that batch. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

4What is the primary statutory purpose of maintaining a Service Book (ဝန်ထမ်းမှတ်တမ်းစာအုပ်) for each permanent or temporary civil servant?

A.To record every official event in the civil servant's career, including appointments, promotions, pay increments, leave, and disciplinary actions

B.To serve as a personal notebook for the employee to record personal household budgets and private notes

C.To record daily cash collections from the public before depositing them into the treasury

D.To document informal social activities and sports club memberships within the ministry

Explanation: The Service Book is an official record of service that must be maintained for every government employee from the date of initial entry into government service until retirement. It records biographical data, medical fitness, appointments, promotions, transfers, pay fixations, annual increments, leave accounts, and penalties, providing the verified audit trail for pension determination. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

5Under Myanmar civil service conduct rules, which obligation regarding political activities applies to all civil servants?

A.Civil servants are expected to campaign actively for the political party of their departmental minister

B.Civil servants must maintain strict political neutrality and are prohibited from participating in political party organizations or partisan campaigning

C.Civil servants may hold political party office provided they do so outside of official government office hours

D.Civil servants are required to donate 5% of their monthly basic salary to the governing political party

Explanation: A core tenet of the Civil Service Law and conduct regulations is strict political neutrality. Government servants must serve the public and the State impartially; they are legally barred from membership in political parties, participating in political campaigns, or using government facilities for partisan objectives. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

6How is earned leave (လုပ်သက်ခွင့်) calculated and credited to a permanent government servant's leave account under standard Myanmar civil service regulations?

A.It is credited at a rate based on actual duty completed and can be accumulated up to statutory maximum limits

B.It is granted as an unlimited lump sum of 180 days upon initial appointment regardless of service rendered

C.It lapses entirely at the end of each calendar month if not taken immediately

D.It can only be granted if the employee waives their right to monthly basic salary

Explanation: Earned leave is credited at one-eleventh of the period spent on duty. Unlike casual leave, it may accumulate subject to the limits in the Civil Service Personnel Rules and is taken on average pay. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

7When an employee applies for medical leave (ဆေးခွင့်) exceeding casual leave limits, what mandatory documentation must accompany the application?

A.An affidavit signed by three neighborhood elders

B.A medical certificate issued or countersigned by an authorized government medical officer

C.A personal declaration written by the employee's immediate family member

D.A bank statement showing sufficient funds to cover medical treatments

Explanation: Under civil service medical leave regulations, an application for medical leave must be supported by a formal medical certificate issued or authenticated by an authorized government medical officer or designated civil hospital authority certifying the illness and recommending the required period of rest. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

8Which of the following disciplinary penalties is classified as a 'minor penalty' (အသေးစားပြစ်ဒဏ်) rather than a 'major penalty' (အကြီးစားပြစ်ဒဏ်) under civil service disciplinary regulations?

A.A written warning or withholding an increment without cumulative effect

B.Reduction to a lower service rank or lower pay scale (ရာထူးလျှော့ချခြင်း)

C.Removal from service not disqualifying for future employment (တာဝန်မှထုတ်ပယ်ခြင်း)

D.Dismissal from service with total disqualification for future government employment (ဝန်ထမ်းအဖြစ်မှထုတ်ပစ်ခြင်း)

Explanation: Under Rule 210 of the Civil Service Personnel Rules, written warning and withholding an increment without cumulative effect are less severe penalties. Reduction of pay or rank, removal, and dismissal are among the more severe listed penalties. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

9What is the mandatory procedure regarding the annual verification of a civil servant's Service Book?

A.The head of office or designated gazetted officer must annually verify entries against official records and sign a certificate of verification

B.The employee takes the Service Book home annually to make self-adjustments to pay and leave records

C.The Service Book is discarded and replaced with a blank new book at the end of each fiscal year

D.Entries are only verified once at the time of retirement and never during active service

Explanation: Service regulations require that the head of office (or a designated gazetted officer) must inspect and verify the Service Book of every non-gazetted employee at least once a year against original office sanction orders, leave registers, and pay rolls, recording and signing a formal certificate of verification. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

10When a civil servant is ordered to transfer to a new administrative station, what is the purpose of 'joining time' (ပြောင်းရွှေ့ခွင့်ရက်/ဆက်သွယ်ချိန်) provided under service rules?

A.To allow the employee reasonable authorized time to hand over charge, travel to the new station, and settle personal domestic affairs

B.To allow the employee to take an unapproved private holiday with friends

C.To enable the employee to seek alternative commercial employment before reporting

D.To suspend the employee's civil service status indefinitely

Explanation: Joining time is granted to a government servant transferring from one official station to another to enable them to complete formal handing-over procedures, travel the required distance between stations, and establish residence at the new posting without suffering a break in service or loss of pay. (This question is part of an independent English-language MCQ study adaptation for the OAG Basic Course in Accounting and Office Proficiency Examination.)

About the OAG Basic Accounting Course Exam

The OAG Basic Course in Accounting and Office Proficiency is an assessed in-service civil service course conducted by the Office of the Auditor General of the Union in Myanmar. It covers staff regulations, double-entry bookkeeping, financial regulations, departmental accounting routines, and store inventory records. The standing official pages do not publish the assessment modality or response language. This resource is an independent English-language MCQ topic-study adaptation, not an official translation, format simulation, or substitute for any required written, oral, practical, or performance work.

Exam sponsor: Office of the Auditor General of the Union (OAG / ပြည်ထောင်စုစာရင်းစစ်ချုပ်ရုံး). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

5 subject assessments: Staff Regulations (ဝန်ထမ်း စည်းမျဉ်း), Basic Accounting (အခြေခံ စာရင်းပညာ), Financial Regulations (ဘဏ္ဍာရေး စည်းမျဉ်း), Departmental Accounting (ဦးစီးဌာန စာရင်းပညာ), and Store Inventory Accounting & Case Maintenance (စတိုပစ္စည်း စာရင်းထား နည်းနှင့်အမှုတွဲ ထိန်းခြင်း).

Time Limit

The standing official pages do not publish a fixed duration

Passing Score

Classified into Above Normal, Normal, and Below Normal performance ratings

Exam / Certification Fees

No separate candidate examination fee is published on the standing official pages.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

20% (1 of 5 subjects)

Staff Regulations

Civil service appointment procedures, staff conduct and ethical obligations, leave categories, maintenance of service books, and administrative disciplinary processes.

20% (1 of 5 subjects)

Basic Accounting

Double-entry debit and credit principles, cash books, journal vouchers, general ledger accounts, bank reconciliation statements, and basic trial balances.

20% (1 of 5 subjects)

Financial Regulations

Myanmar Government Financial Rules, expenditure sanctions, drawing and disbursing officer duties, payment vouchers, contingent bills, and treasury challans.

20% (1 of 5 subjects)

Departmental Accounting

Departmental revenue collection, head-of-account classifications, budget allocation registers, treasury reconciliations, and monthly financial return compilation.

20% (1 of 5 subjects)

Store Inventory Accounting and Case Maintenance

Stock ledger accounting, goods receiving notes, issue requisitions, annual inventory verification, disposal of unserviceable stores, and official record keeping.

Preparing for the OAG Basic Accounting Course Exam

What You Need to Know

Passing score: Classified into Above Normal, Normal, and Below Normal performance ratings
Assessment: 5 subject assessments: Staff Regulations (ဝန်ထမ်း စည်းမျဉ်း), Basic Accounting (အခြေခံ စာရင်းပညာ), Financial Regulations (ဘဏ္ဍာရေး စည်းမျဉ်း), Departmental Accounting (ဦးစီးဌာန စာရင်းပညာ), and Store Inventory Accounting & Case Maintenance (စတိုပစ္စည်း စာရင်းထား နည်းနှင့်အမှုတွဲ ထိန်းခြင်း).
Time limit: The standing official pages do not publish a fixed duration
Exam / certification fees: No separate candidate examination fee is published on the standing official pages. Official sources

Using Our Practice Resources

Work through all 96 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

OAG Basic Accounting Course: Suggested Study Strategy

1Master the key provisions of Myanmar Government Financial Rules regarding cash handling, bill drawing, and voucher preparation.

2Practice standard journal entries and cash book postings under government accounting conventions.

3Review the categories of government leave and service book regulations under Civil Service rules.

4Understand the procedures for store ledger maintenance, stock verification, and case file movement tracking.

Frequently Asked Questions

Who conducts the Basic Training Course in Accounting?

The course and its examination are conducted by the Office of the Auditor General of the Union (OAG / ပြည်ထောင်စုစာရင်းစစ်ချုပ်ရုံး) for civil service personnel.

Who is eligible to take this examination?

Eligible candidates are nominated junior clerks, senior clerks, and clerical personnel of equivalent salary grades across Myanmar government ministries and departments.

What is the attendance requirement to sit the exam?

Trainees must fulfill at least a 75% attendance threshold over the two-month training duration to be permitted to sit the examination.

How are examination results reported?

Results are no longer published as public pass lists; instead, performance is classified into Above Normal (သာမန်အထက်), Normal (သာမန်), and Below Normal (သာမန်အောက်), communicated to parent ministries, and certified upon course completion.