Free Practice Questions for Myanmar DA Part II
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Key Facts: Myanmar DA Part II Exam
6 Papers
Total written subject examination papers in DA Part II
Myanmar Accountancy Council DA syllabus
40 points
Minimum qualifying mark required per subject paper
Myanmar Accountancy Council examination rules
Direct CPA Route
Qualifies graduates for direct entry into CPA Part I
Myanmar Accountancy Council Law and admission rules
The MAC DA Part II Examination comprises 6 written subject papers across two modules. Candidates must achieve at least 40 points in each subject; passing both modules within 5 consecutive sittings confers the Diploma in Accountancy and qualifies candidates for CPA Part I.
Sample Myanmar DA Part II Practice Questions
Try these sample questions to review concepts for the Myanmar DA Part II exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 90+ question experience with AI tutoring.
1A sole trader keeps incomplete records. Opening capital was 20,000,000 MMK, closing capital was 32,000,000 MMK, drawings were 5,000,000 MMK, and additional capital introduced during the year was 3,000,000 MMK. What profit is derived from the capital-comparison method?
2A receivables control account opens with 8,000,000 MMK. Credit sales are 30,000,000 MMK; cash received is 25,000,000 MMK; sales returns are 1,000,000 MMK; and discounts allowed are 500,000 MMK. What is the closing receivables balance?
3A sole trader reports sales of 50,000,000 MMK, opening inventory of 5,000,000 MMK, purchases of 32,000,000 MMK, carriage inward of 1,000,000 MMK, and closing inventory of 8,000,000 MMK. What are cost of goods sold and gross profit?
4A consignor sends 1,000 units costing 10,000,000 MMK and pays 2,000,000 MMK freight to bring them to the consignee. If 200 units remain unsold, what is closing consignment inventory before any abnormal loss?
5Two venturers share profit equally. Goods used in their joint venture cost 24,000,000 MMK, direct venture expenses are 4,000,000 MMK, and all venture goods are sold for 40,000,000 MMK. What profit is credited to each venturer?
6A construction contract certifies work of 60,000,000 MMK. The contract permits an immediate payment of 90% of work certified, with the balance retained by the customer. What cash becomes due and what retention remains?
7A branch receives goods invoiced by head office at cost plus 25%. Closing branch stock at invoice price is 5,000,000 MMK. What are its cost and the unrealized loading included in that stock?
8Equipment has a cash price of 20,000,000 MMK under a hire-purchase agreement. The buyer pays a 5,000,000 MMK deposit, and interest for the first year is 10% of the opening outstanding cash price. What is first-year interest?
9An entity holds 10% debentures with a face value of 10,000,000 MMK for a full year. Ignoring tax, how much interest income accrues for the year?
10A bill of exchange dated 1 January is payable three months after date. Allowing the customary three days of grace and assuming no public holiday changes the date, when does it mature?
About the Myanmar DA Part II Exam
The Myanmar Accountancy Council Diploma in Accountancy (DA) Part II Examination is the final qualifying assessment for accounting technicians in Myanmar. It covers 6 subjects across two modules: Accounting, Auditing, Cost Accounting, Financial Reporting, Service Regulation & Financial Regulation, and Information & Communication Technology and Systems Development. Five subjects use English responses; the Service and Financial Regulations paper permits the official mixed Myanmar/English treatment described by MAC. Passing DA Part II confers the Diploma in Accountancy and provides a direct route to CPA Part I. This bank is an independent English-language MCQ study adaptation, 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
6 written papers: Module I (Accounting, Auditing, Cost Accounting) and Module II (Financial Reporting, Service Regulation & Financial Regulation, Information & Communication Technology and Systems Development).
Time Limit
Published in sitting-specific timetables; no stable duration is stated in standing rules
Passing Score
40 points in each of the 6 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 websiteFees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.
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.
Accounting
Incomplete records, control accounts, sole-trader final accounts, consignment, joint ventures, contract and branch accounts, hire purchase, investments, bills, non-profit and agricultural accounts, and asset records.
Auditing
Audit planning, internal check and internal audit, vouching of cash and credit transactions, verification and valuation of assets and liabilities, and auditor statutory rights.
Cost Accounting
Material control and pricing methods (FIFO, weighted average), labor remuneration systems, overhead apportionment and absorption, process costing equivalent units, and CVP analysis.
Financial Reporting
Financial-reporting framework, first-time adoption, presentation, inventories, cash flows, accounting policies and errors, reporting-period events, revenue, company accounting, and tax accounting.
Service Regulation and Financial Regulation
Myanmar Fundamental Rules and Supplementary Rules, civil service leave and discipline, government budget preparation, sanctions for expenditure, and financial powers.
Information and Communication Technology and Systems Development
Accounting information systems architecture, hardware/software infrastructure, database management principles, spreadsheet modeling, system analysis and design, and cybersecurity.
Preparing for the Myanmar DA Part II Exam
What You Need to Know
- Passing score: 40 points in each of the 6 subject papers
- Assessment: 6 written papers: Module I (Accounting, Auditing, Cost Accounting) and Module II (Financial Reporting, Service Regulation & Financial Regulation, Information & Communication Technology and Systems Development).
- 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
- Use our AI tutor for tough concepts
Myanmar DA Part II: Suggested Study Strategy
Frequently Asked Questions
What qualification is awarded upon passing DA Part II?
Successful candidates are awarded the official Diploma in Accountancy (DA) by the Myanmar Accountancy Council, establishing them as qualified Accounting Technicians.
Does DA Part II qualify candidates for the CPA program?
Yes. Passing DA Part II is an established official route for direct admission to the Myanmar Certified Public Accountant (CPA) Part I training program.
What is the passing score and retake policy?
Candidates must achieve at least 40 points in each of the 6 subject papers. Failing any subject in a module requires re-sitting all subjects of that module, and both modules must be completed within 5 consecutive examination sittings.
Is this practice material affiliated with MAC or the Auditor General?
No. This practice resource is an independent English-language study adaptation created by OpenExamPrep. It is neither endorsed by nor affiliated with MAC or the Office of the Auditor General of the Union.