Free Practice Questions for Myanmar DA Part I

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Exam Review

Key Facts: Myanmar DA Part I Exam

5 Papers

Total written subject examination papers in DA Part I

Myanmar Accountancy Council DA syllabus

40 points

Minimum qualifying mark required per subject paper

Myanmar Accountancy Council examination rules

5 sittings

Maximum consecutive examinations allowed to pass both modules

Myanmar Accountancy Council examination regulations

The MAC DA Part I Examination comprises 5 written subject papers across two modules. Candidates must achieve at least 40 points in each subject, can sit all modules or module by module, and must complete both modules within 5 consecutive examination sittings.

Sample Myanmar DA Part I Practice Questions

Try these sample questions to review concepts for the Myanmar DA Part I exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 90+ question experience with AI tutoring.

1Under the fundamental rules of double-entry book-keeping, how are increases in asset accounts and increases in liability accounts recorded?

A.Asset increases are debited; liability increases are credited

B.Asset increases are credited; liability increases are debited

C.Both asset and liability increases are debited

D.Both asset and liability increases are credited

Explanation: In double-entry book-keeping, the basic rule states that increases in assets and expenses are recorded as debits, whereas increases in liabilities, capital, and revenue are recorded as credits. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

2What is the primary function of extracting a trial balance at the end of an accounting period?

A.To test the arithmetical accuracy of the double-entry ledger postings

B.To calculate the exact net profit or loss generated by the business

C.To value the non-current assets at their current market values

D.To detect all accounting errors including errors of omission and principle

Explanation: A trial balance lists all debit and credit ledger balances to ensure total debits equal total credits, verifying mechanical and arithmetical accuracy. It does not measure profit or detect errors where equal debits and credits were posted improperly. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

3When a sole proprietor introduces 5,000,000 MMK of personal cash into the business bank account, how does this transaction affect the accounting equation?

A.Bank asset increases by 5,000,000 MMK and Proprietor's Capital increases by 5,000,000 MMK

B.Bank asset increases by 5,000,000 MMK and Trade Payables increase by 5,000,000 MMK

C.Proprietor's Capital decreases by 5,000,000 MMK and Cash asset increases by 5,000,000 MMK

D.Bank asset increases by 5,000,000 MMK and Drawings increase by 5,000,000 MMK

Explanation: The accounting equation is Assets = Liabilities + Capital. Injecting personal funds increases the business asset Bank (debit) and increases owner equity via the Capital account (credit) by 5,000,000 MMK. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

4Which source document is issued to a customer when they return faulty merchandise that had previously been sold on credit?

A.Credit note

B.Debit note

C.Sales invoice

D.Remittance advice

Explanation: A credit note is issued by a seller to notify a customer that their account has been credited (reduced) due to sales returns or price allowances. The entry is recorded in the returns inwards journal. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

5Under the straight-line method of depreciation, how is the annual depreciation expense calculated?

A.(Historical Cost - Estimated Residual Value) / Estimated Useful Life in years

B.Net Book Value at start of year multiplied by a fixed percentage rate

C.Historical Cost multiplied by the prevailing commercial bank lending rate

D.(Net Book Value - Estimated Residual Value) / Remaining Useful Life squared

Explanation: The straight-line method allocates an equal amount of depreciable cost (cost less residual value) over the asset's estimated economic life. This results in a uniform annual depreciation expense. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

6In an imprest petty cash system, how is the periodic reimbursement amount determined?

A.It equals the exact total of approved vouchers paid out during the period

B.It is an arbitrary lump sum determined by the chief cashier each Monday

C.It equals the original float plus any cash discounts received from suppliers

D.It is 50% of the total monthly sales revenue of the enterprise

Explanation: Under the imprest system, the petty cashier is given a set float. At the end of the period, the chief cashier reimburses the exact sum of all valid expense vouchers paid out, restoring the cash in hand back to the agreed float level. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

7A business purchased manufacturing machinery on 1 January for 12,000,000 MMK. It paid 1,000,000 MMK for transport and 1,000,000 MMK for installation. The estimated scrap value is 2,000,000 MMK after a useful economic life of 6 years. Using the straight-line method, what is the annual depreciation charge?

A.2,000,000 MMK

B.1,666,667 MMK

C.2,333,333 MMK

D.2,500,000 MMK

Explanation: Total capital cost includes the purchase price plus costs required to bring the asset into working condition: 12,000,000 + 1,000,000 + 1,000,000 = 14,000,000 MMK. Subtracting the scrap value of 2,000,000 MMK leaves a depreciable amount of 12,000,000 MMK. Divided by 6 years, the annual depreciation is 2,000,000 MMK. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

8A commercial van was bought for 10,000,000 MMK on 1 January Year 1. Depreciation is charged at 20% per annum using the reducing balance method. What is the net book value (carrying amount) of the van at 31 December Year 2?

A.6,400,000 MMK

B.6,000,000 MMK

C.7,200,000 MMK

D.8,000,000 MMK

Explanation: In Year 1, depreciation is 20% of 10,000,000 MMK = 2,000,000 MMK, leaving a book value of 8,000,000 MMK. In Year 2, depreciation is 20% of 8,000,000 MMK = 1,600,000 MMK. Therefore, the net book value at the end of Year 2 is 8,000,000 - 1,600,000 = 6,400,000 MMK. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

9At 31 December, a firm's trade receivables balance stands at 16,000,000 MMK, which includes a confirmed bad debt of 1,000,000 MMK that must be written off immediately. The firm maintains an allowance for doubtful debts of 5% on remaining receivables. If the opening balance of the allowance was 450,000 MMK, what amount should be charged to the income statement for the year?

A.1,300,000 MMK

B.750,000 MMK

C.300,000 MMK

D.1,000,000 MMK

Explanation: Remaining receivables after writing off the irrecoverable debt are 16,000,000 - 1,000,000 = 15,000,000 MMK. The required closing allowance is 5% of 15,000,000 = 750,000 MMK. The increase in allowance is 750,000 - 450,000 = 300,000 MMK. Total charge to the income statement is bad debts written off (1,000,000) plus the increase in allowance (300,000) = 1,300,000 MMK. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

10A trader's cash book shows a debit bank balance of 4,800,000 MMK on 30 June. Upon inspecting the bank statement, the trader discovers bank service charges of 50,000 MMK and a direct customer bank transfer of 650,000 MMK that have not yet been entered in the cash book. What is the updated, correct cash book balance?

A.5,400,000 MMK

B.4,200,000 MMK

C.5,500,000 MMK

D.4,100,000 MMK

Explanation: Before compiling the bank reconciliation statement, unrecorded items must be posted to the cash book. The updated cash book balance is 4,800,000 (opening debit) + 650,000 (direct credit receipt) - 50,000 (bank charges payment) = 5,400,000 MMK debit. This question is part of an independent English-language study adaptation for candidates preparing for the written Myanmar Accountancy Council (MAC) Diploma in Accountancy Part I examination.

About the Myanmar DA Part I Exam

The Myanmar Accountancy Council Diploma in Accountancy (DA) Part I Examination is a foundational accounting technician assessment administered under the Office of the Auditor General of the Union. It evaluates candidates across 5 subjects: Book-Keeping & Accountancy, Economics, Business Mathematics & Statistics, General Commercial Knowledge, and Commercial Laws. The first three subjects are examined in English, while commercial knowledge and law papers permit Myanmar responses. This resource is an independent English-language MCQ study adaptation designed for learning and self-assessment, not an official translation or format simulation.

Exam sponsor: Myanmar Accountancy Council (MAC / မြန်မာနိုင်ငံစာရင်းကောင်စီ), Union Auditor General Office. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

5 written papers: Module I (Book-Keeping and Accountancy, Economics, Business Mathematics and Statistics) and Module II (General Commercial Knowledge, Commercial Laws).

Time Limit

Published in sitting-specific timetables; no stable duration is stated in standing rules

Passing Score

40 points in each of the 5 subject papers

Exam / Certification Fees

A current examination fee is not published on the standing official exam pages; consult the sitting-specific notice.

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 papers)

Book-Keeping and Accountancy

Double-entry bookkeeping, journalizing, cash books, ledger posting, bank reconciliations, trial balances, year-end adjustments, and financial statements of sole proprietors.

20% (1 of 5 papers)

Economics

Demand and supply elasticity, consumer behavior, production theory, cost curves, market equilibrium, macroeconomic aggregates, inflation, and money supply.

20% (1 of 5 papers)

Business Mathematics and Statistics

Simple and compound interest, annuities, stocks and shares, foreign exchange, statistical presentation, averages, dispersion, correlation, time series, and index numbers.

20% (1 of 5 papers)

General Commercial Knowledge

Types of business organizations, banking functions, negotiable instruments, international trade documentation, customs clearance, and commercial practices.

20% (1 of 5 papers)

Commercial Laws

Formation and enforceability of contracts under the Myanmar Contract Act 1872, sale of goods provisions, rights of unpaid sellers, and general partnership principles.

Preparing for the Myanmar DA Part I Exam

What You Need to Know

Passing score: 40 points in each of the 5 subject papers
Assessment: 5 written papers: Module I (Book-Keeping and Accountancy, Economics, Business Mathematics and Statistics) and Module II (General Commercial Knowledge, Commercial Laws).
Time limit: Published in sitting-specific timetables; no stable duration is stated in standing rules
Exam / certification fees: A current examination fee is not published on the standing official exam pages; consult the sitting-specific notice. Official sources

Using Our Practice Resources

Work through all 90 available questions
Review every answer and explanation
Track weak areas and revisit them
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Myanmar DA Part I: Suggested Study Strategy

1Practice full accounting journal entries and bank reconciliations under double-entry principles.

2Review essential formulas for compound interest, annuities, standard deviation, and index numbers.

3Understand the key statutory provisions of the Myanmar Contract Act 1872 regarding consideration, free consent, and breach remedies.

4Work through supply-demand shift scenarios and elasticity calculations for the economics paper.

Frequently Asked Questions

Who conducts the Myanmar DA Examination?

The examination is conducted by the Myanmar Accountancy Council (MAC) operating under the authority of the Office of the Auditor General of the Union (OAG).

What is the passing score for DA Part I?

Candidates must achieve at least 40 points in every individual subject paper. If any subject in a module is failed, the candidate must retake all subjects in that module.

What is the modular completion requirement?

Candidates may take examinations across both modules simultaneously or each module independently. Both modules must be successfully passed within 5 consecutive examination sittings.

Are these questions official MAC test items?

No. These practice questions are an independent English-language MCQ study adaptation created by OpenExamPrep for revision. They are neither sponsored nor endorsed by MAC or OAG.