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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?
A.14,000,000 MMK
B.12,000,000 MMK
C.10,000,000 MMK
D.20,000,000 MMK
Explanation: Profit equals closing capital plus drawings, less additional capital introduced and opening capital: 32,000,000 + 5,000,000 - 3,000,000 - 20,000,000 = 14,000,000 MMK. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.11,500,000 MMK
B.12,500,000 MMK
C.13,500,000 MMK
D.4,500,000 MMK
Explanation: Closing receivables are 8,000,000 + 30,000,000 - 25,000,000 - 1,000,000 - 500,000 = 11,500,000 MMK. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.COGS 30,000,000 MMK; gross profit 20,000,000 MMK
B.COGS 38,000,000 MMK; gross profit 12,000,000 MMK
C.COGS 29,000,000 MMK; gross profit 21,000,000 MMK
D.COGS 40,000,000 MMK; gross profit 10,000,000 MMK
Explanation: Cost of goods sold is 5,000,000 + 32,000,000 + 1,000,000 - 8,000,000 = 30,000,000 MMK. Gross profit is 50,000,000 - 30,000,000 = 20,000,000 MMK. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.2,400,000 MMK
B.2,000,000 MMK
C.1,600,000 MMK
D.12,000,000 MMK
Explanation: Non-recurring cost per unit is (10,000,000 + 2,000,000) / 1,000 = 12,000 MMK. The 200 unsold units are therefore valued at 2,400,000 MMK. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.6,000,000 MMK
B.12,000,000 MMK
C.8,000,000 MMK
D.20,000,000 MMK
Explanation: Joint-venture profit is 40,000,000 - 24,000,000 - 4,000,000 = 12,000,000 MMK. An equal division credits 6,000,000 MMK to each venturer. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.Cash due 54,000,000 MMK; retention 6,000,000 MMK
B.Cash due 60,000,000 MMK; retention nil
C.Cash due 6,000,000 MMK; retention 54,000,000 MMK
D.Cash due 48,000,000 MMK; retention 12,000,000 MMK
Explanation: Cash due is 90% of 60,000,000 = 54,000,000 MMK. The remaining 10%, or 6,000,000 MMK, is retention. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.Cost 4,000,000 MMK; loading 1,000,000 MMK
B.Cost 3,750,000 MMK; loading 1,250,000 MMK
C.Cost 5,000,000 MMK; loading nil
D.Cost 6,250,000 MMK; loading 1,250,000 MMK
Explanation: Invoice price is 125% of cost, so cost is 5,000,000 / 1.25 = 4,000,000 MMK. The loading is 1,000,000 MMK. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.1,500,000 MMK
B.2,000,000 MMK
C.500,000 MMK
D.15,000,000 MMK
Explanation: After the deposit, the opening outstanding cash price is 15,000,000 MMK. First-year interest is 10% of that balance, or 1,500,000 MMK. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.1,000,000 MMK
B.100,000 MMK
C.9,000,000 MMK
D.10,000,000 MMK
Explanation: Annual interest is the coupon rate multiplied by face value: 10% x 10,000,000 = 1,000,000 MMK. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
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?
A.4 April
B.1 April
C.3 April
D.4 March
Explanation: Three calendar months after 1 January is 1 April. Adding three days of grace gives a maturity date of 4 April, assuming it is not displaced by a holiday rule. This item is an independent MCQ study adaptation for the written Myanmar DA Part II examination.
About the Myanmar DA Part II Practice Questions
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