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Myanmar Accountancy Council Diploma in Accountancy Part I Module I Examination (MAC)

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Myanmar Accountancy Council Diploma in Accountancy Part I Module II Examination (MAC)

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Myanmar Accountancy Council Diploma in Accountancy Part II Module II Examination (MAC)

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Myanmar Accountancy Council Diploma in Accountancy Part I Examination (MAC)

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Myanmar Accountancy Council Diploma in Accountancy Part II Examination (MAC)

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Key Facts: Myanmar DA Part II Module I Exam

3 Papers

Total written subject examination papers in DA Part II Module 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 II Module I Examination comprises 3 written subject papers. Candidates must achieve at least 40 points in each subject; failing any subject requires re-sitting all 3 papers in that module.

Sample Myanmar DA Part II Module I Practice Questions

Try these sample questions to review concepts for the Myanmar DA Part II Module I exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1A sole trader keeps incomplete records. For the financial year, trade receivables were MMK 4,200,000 at the beginning and MMK 5,800,000 at the end. During the year, cash and cheques received from credit customers amounted to MMK 36,400,000, discounts allowed were MMK 600,000, and bad debts written off were MMK 400,000. Cash sales banked were MMK 8,500,000. What is the total sales figure for the year?
A.MMK 47,500,000
B.MMK 39,000,000
C.MMK 46,500,000
D.MMK 48,500,000
Explanation: Credit sales are calculated via the total receivables account: Closing balance (MMK 5,800,000) + Cash received (MMK 36,400,000) + Discounts allowed (MMK 600,000) + Bad debts written off (MMK 400,000) - Opening balance (MMK 4,200,000) = MMK 39,000,000. Adding cash sales of MMK 8,500,000 gives total sales of MMK 47,500,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
2A business maintaining single-entry records shows trade payables of MMK 3,100,000 on 1 January and MMK 2,700,000 on 31 December. Payments made to trade suppliers during the year totaled MMK 21,800,000, discounts received were MMK 500,000, and returns outward were MMK 900,000. Cash purchases of merchandise were MMK 4,200,000. What were the total purchases for the year?
A.MMK 22,800,000
B.MMK 27,000,000
C.MMK 25,600,000
D.MMK 28,400,000
Explanation: Credit purchases are derived from the payables ledger control: Closing payables (MMK 2,700,000) + Payments (MMK 21,800,000) + Discounts received (MMK 500,000) + Returns outward (MMK 900,000) - Opening payables (MMK 3,100,000) = MMK 22,800,000. Adding cash purchases of MMK 4,200,000 yields total purchases of MMK 27,000,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
3Under the statement of affairs (capital comparison) method for incomplete records, a trader's net assets were MMK 18,000,000 on 1 January and MMK 26,500,000 on 31 December. During the year, the trader introduced MMK 4,000,000 of fresh capital and withdrew MMK 6,500,000 for personal living expenses. What was the net profit for the year?
A.MMK 6,000,000
B.MMK 8,500,000
C.MMK 11,000,000
D.MMK 16,000,000
Explanation: Under the capital comparison method, Net Profit = Closing Capital + Drawings - Additional Capital - Opening Capital. Substituting the amounts: MMK 26,500,000 + MMK 6,500,000 - MMK 4,000,000 - MMK 18,000,000 = MMK 11,000,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
4A retail shop suffered a burglary where cash was stolen. Opening cash in hand was MMK 450,000. During the month, cash takings from customers totaled MMK 14,800,000. Verified cash disbursements were: wages MMK 3,200,000, direct payments to suppliers MMK 4,600,000, owner's cash drawings MMK 1,500,000, and cash banked MMK 5,000,000. The remaining cash counted in the till by investigators was MMK 150,000. How much cash was stolen?
A.MMK 650,000
B.MMK 800,000
C.MMK 950,000
D.MMK 1,100,000
Explanation: Total cash accounted for before theft equals opening cash (MMK 450,000) + takings (MMK 14,800,000) = MMK 15,250,000. Documented cash disbursements equal MMK 3,200,000 + MMK 4,600,000 + MMK 1,500,000 + MMK 5,000,000 = MMK 14,300,000. The expected cash balance is MMK 15,250,000 - MMK 14,300,000 = MMK 950,000. Since actual cash remaining is MMK 150,000, the stolen cash is MMK 950,000 - MMK 150,000 = MMK 800,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
5A firm's Sales Ledger Control Account shows a debit balance of MMK 15,400,000. On investigation, two errors are identified: a customer's dishonoured cheque of MMK 350,000 was debited in the cash book but not posted to the control account, and a sales invoice of MMK 480,000 was entered in the sales daybook as MMK 840,000. What is the corrected Sales Ledger Control Account balance?
A.MMK 15,390,000
B.MMK 16,110,000
C.MMK 14,690,000
D.MMK 15,750,000
Explanation: A dishonoured cheque reinstates the customer's debt and must be debited to the control account (+MMK 350,000). The sales daybook was overcast by MMK 840,000 - MMK 480,000 = MMK 360,000, which caused an excess debit to the control account; correcting it requires a credit (-MMK 360,000). Corrected balance = MMK 15,400,000 + MMK 350,000 - MMK 360,000 = MMK 15,390,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
6A trader has a business partner who is both a credit customer and a credit supplier. The parties agree to set off an agreed mutual balance of MMK 750,000 between the sales ledger and the purchase ledger. What is the correct journal entry to record this contra settlement in the general ledger control accounts?
A.Debit Purchases Ledger Control Account MMK 750,000; Credit Sales Ledger Control Account MMK 750,000
B.Debit Sales Ledger Control Account MMK 750,000; Credit Purchases Ledger Control Account MMK 750,000
C.Debit Bank Account MMK 750,000; Credit Sales Ledger Control Account MMK 750,000
D.Debit Purchases Ledger Control Account MMK 750,000; Credit Bank Account MMK 750,000
Explanation: A contra entry reduces both trade payables and trade receivables by the agreed amount. Since payables have a credit normal balance, reducing them requires a debit to the Purchases Ledger Control Account; since receivables have a debit normal balance, reducing them requires a credit to the Sales Ledger Control Account. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
7At year-end, a sole trader has trade receivables of MMK 18,500,000 before adjustments. A specific debt of MMK 500,000 is irrecoverable and must be written off immediately. The trader maintains an allowance for doubtful debts at 5% of remaining receivables. The existing allowance brought forward from the prior period is MMK 600,000. What is the total net charge to the profit and loss account for bad and doubtful debts?
A.MMK 300,000
B.MMK 500,000
C.MMK 800,000
D.MMK 1,400,000
Explanation: After writing off the bad debt of MMK 500,000, remaining receivables are MMK 18,500,000 - MMK 500,000 = MMK 18,000,000. The required closing allowance is 5% of MMK 18,000,000 = MMK 900,000. Because the opening allowance is MMK 600,000, the required increase in allowance is MMK 900,000 - MMK 600,000 = MMK 300,000. The total profit and loss charge is the bad debt write-off plus the increase in allowance: MMK 500,000 + MMK 300,000 = MMK 800,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
8A business paid MMK 3,600,000 for rent on 1 October for the twelve months ending 30 September of the following year. At the financial year-end on 31 December, what are the rent expense to be charged in the income statement and the prepaid rent shown in the statement of financial position?
A.Rent expense MMK 900,000; Prepaid rent MMK 2,700,000
B.Rent expense MMK 2,700,000; Prepaid rent MMK 900,000
C.Rent expense MMK 3,600,000; Prepaid rent MMK 0
D.Rent expense MMK 1,200,000; Prepaid rent MMK 2,400,000
Explanation: The monthly rent is MMK 3,600,000 / 12 = MMK 300,000. For the current financial year (1 October to 31 December, 3 months), the expense is 3 * MMK 300,000 = MMK 900,000. The remaining 9 months (1 January to 30 September) represent prepaid rent: 9 * MMK 300,000 = MMK 2,700,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
9In consignment transactions, what is the legal and accounting significance of a pro-forma invoice sent by the consignor to the consignee?
A.It represents a legally enforceable sales invoice creating an immediate debtor balance in the consignor's sales ledger
B.It is an informational memorandum detailing description, quantity, and indicative selling prices of goods forwarded, without transferring ownership or creating a trade debtor
C.It is a formal debit note demanding immediate reimbursement of all forwarding freight charges
D.It represents an account sales documenting net revenue received after deducting agent commissions
Explanation: A pro-forma invoice in consignment accounting is not a commercial sales invoice; it serves as a delivery memorandum outlining goods specifications and expected prices while ownership remains with the consignor until goods are sold to third parties. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)
10A consignor sends 500 cases of goods costing MMK 80,000 per case, incurring freight of MMK 2,500,000 and transit insurance of MMK 1,500,000. The consignee incurs unloading charges of MMK 500,000, godown rent of MMK 1,200,000, and advertising of MMK 800,000. If 100 cases remain unsold at year-end, what is the value of the closing consignment inventory?
A.MMK 8,000,000
B.MMK 8,900,000
C.MMK 9,300,000
D.MMK 9,100,000
Explanation: Consignment inventory includes direct cost and non-recurring expenses necessary to bring goods to their current location. Landed cost of 500 cases = Goods cost (MMK 40,000,000) + Freight (MMK 2,500,000) + Transit insurance (MMK 1,500,000) + Unloading charges (MMK 500,000) = MMK 44,500,000, which is MMK 89,000 per case. Godown rent and advertising are recurring selling costs and excluded. Unsold inventory (100 cases) = 100 * MMK 89,000 = MMK 8,900,000. (This question is part of an independent English-language MCQ study adaptation for the Myanmar Accountancy Council Diploma in Accountancy Part II Module I Examination.)

About the Myanmar DA Part II Module I Exam

The Myanmar Accountancy Council Diploma in Accountancy (DA) Part II Module I Examination assesses three English-response written papers: Accounting, Auditing, and Cost Accounting. Candidates must pass each paper with at least 40 points, and any subject failure requires re-sitting the full module. This resource is an independent English-language MCQ study adaptation designed for learning and self-assessment, not an official format simulation or substitute for written-response practice.

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

3 written papers: Accounting, Auditing, and Cost Accounting.

Time Limit

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

Passing Score

40 points in each of the 3 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.

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.

34% (1 of 3 papers)

Accounting

Incomplete records, control accounts, consignment accounts, joint ventures, branch accounts, contract costing accounts, hire purchase, and non-profit organization accounts.

33% (1 of 3 papers)

Auditing

Audit objectives, auditor ethics, internal control evaluation, audit sampling, substantive testing, vouching of transactions, verification of assets, and audit opinions.

33% (1 of 3 papers)

Cost Accounting

Material and labor cost control, overhead absorption, marginal and absorption costing, activity-based costing, job and batch costing, process costing, CVP analysis, budgets, and limiting-factor decisions.

Preparing for the Myanmar DA Part II Module I Exam

What You Need to Know

  • Passing score: 40 points in each of the 3 subject papers
  • Assessment: 3 written papers: Accounting, Auditing, and Cost Accounting.
  • 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 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

Myanmar DA Part II Module I: Suggested Study Strategy

1Master consignment accounting journal entries for normal versus abnormal losses and consignee commissions.
2Practice process costing calculations including equivalent units of production under FIFO and weighted average.
3Understand audit verification procedures for property, plant, equipment, and year-end inventory counting.
4Work through cost variance formulas for direct material price/usage and direct labor rate/efficiency.

Frequently Asked Questions

What subjects are included in DA Part II Module I?

DA Part II Module I covers three major subjects: Accounting, Auditing, and Cost Accounting.

What are the passing standards for this module?

Candidates must achieve at least 40 points in each subject paper. If any subject in the module is failed, all subjects in Module I must be re-taken.

What eligibility is required to sit DA Part II examinations?

Candidates must have successfully completed DA Part I and satisfied minimum attendance requirements at recognized training schools or approved self-study registration.

Are these practice questions endorsed by MAC?

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