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Exam Review

Key Facts: EGEL Plus Contaduría Exam

202

Total items on the official EGEL Plus CONTA (142 disciplinary + 60 transversal)

Ceneval, Guía para el sustentante EGEL Plus CONTA

9 hours

Two sessions of 4.5 hours each on the same day

Ceneval, Guía para el sustentante EGEL Plus CONTA

1000

Minimum Índice Ceneval for a Satisfactorio level in an area or section

Ceneval, Guía para el sustentante EGEL Plus CONTA

15%

Share of unscored pilot items

Ceneval, Guía para el sustentante EGEL Plus CONTA

MXN 1,885

Individual national Examen desde casa fee in 2026

Ceneval EGEL portal

Ceneval's EGEL Plus CONTA is a 202-item, nine-hour Spanish exit exam: 142 disciplinary items in four areas plus 60 transversal language and communication items.

Sample EGEL Plus Contaduría Practice Questions

Try these sample questions to review concepts for the EGEL Plus Contaduría exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which basic postulate (postulado básico) of NIF A-1 requires the economic substance of transactions to prevail over their legal form?
A.Entidad económica
B.Devengación contable
C.Sustancia económica
D.Consistencia
Explanation: Sustancia económica ensures that the statements reflect the economic reality of transactions and events, even when their legal form differs.
2A company delivers goods on 28 December 2025 on 30-day credit, and the customer pays on 27 January 2026. Under the postulado of devengación contable, when is the revenue recognized?
A.In December 2025, when control of the goods passed to the customer
B.In January 2026, when the cash was received
C.Half in December 2025 and half in January 2026
D.In February 2026, when any customer acceptance period ends
Explanation: Transactions are recognized when they occur economically, not when they are paid. Delivery transferred control in December, so revenue belongs to 2025, as NIF D-1 also requires.
3The sole shareholder of an S.A. de C.V. uses company funds to buy a car for his spouse and asks the accountant to record it as company equipment. Which postulate would this violate?
A.Negocio en marcha
B.Valuación
C.Dualidad económica
D.Entidad económica
Explanation: The entity's resources and obligations are separate from those of its owners. A personal purchase is a withdrawal or a receivable from the shareholder, not company equipment.
4A manufacturer pays its sales agents a 5% commission on shipments. Which postulate requires recognizing the commissions in the same period as the related sales?
A.Valuación
B.Asociación de costos y gastos con ingresos
C.Sustancia económica
D.Consistencia
Explanation: Costs and expenses are recognized in the period in which the revenue they helped generate is recognized, provided they can be reasonably associated with it.
5Under NIF A-1 (in force since 2023), which are the two fundamental qualitative characteristics of useful financial information?
A.Comparabilidad and comprensibilidad
B.Oportunidad and verificabilidad
C.Relevancia and representación fiel
D.Prudencia and materialidad
Explanation: Relevance and faithful representation are fundamental. Comparability, verifiability, timeliness and understandability are enhancing characteristics.
6When preparing the statement of cash flows under the indirect method of NIF B-2, which items are added back to profit before income taxes because they did not use cash?
A.Depreciation, amortization and impairment losses
B.Dividends paid to shareholders
C.Purchases of machinery and equipment
D.Proceeds from new bank loans
Explanation: The indirect method starts from profit before income taxes and adjusts for items that affected profit without moving cash, and for changes in working capital.
7A company's profit before income taxes is MXN 850,000 and depreciation is MXN 120,000. Receivables rose MXN 50,000, inventories fell MXN 30,000 and payables fell MXN 40,000. Ignoring taxes and interest, what is operating cash flow under the indirect method?
A.MXN 970,000
B.MXN 850,000
C.MXN 790,000
D.MXN 910,000
Explanation: 850,000 + 120,000 - 50,000 + 30,000 - 40,000 = MXN 910,000. Paying down suppliers uses cash, so the decrease in payables is subtracted.
8Under NIF B-3, how may costs and expenses be classified in the statement of comprehensive income?
A.Only by nature (materials, salaries, depreciation), since function is not permitted
B.By function, by nature or a mix, with nature disclosures if by function
C.Only by function (cost of sales, selling and administrative), never by nature
D.In any order management chooses, without any disclosure
Explanation: Classification by function groups costs by activity. Classification by nature groups them by type. When the function approach is used, information by nature, such as depreciation and employee benefits, is disclosed.
9A distributor reports gross sales of MXN 5,000,000, returns and discounts of MXN 200,000, cost of sales of MXN 2,800,000, administrative expenses of MXN 600,000, selling expenses of MXN 400,000 and interest of MXN 150,000. What is operating income?
A.MXN 850,000
B.MXN 2,000,000
C.MXN 1,000,000
D.MXN 1,200,000
Explanation: Net sales = 4,800,000; gross profit = 2,000,000; operating income = 2,000,000 - 600,000 - 400,000 = MXN 1,000,000. Interest belongs to the resultado integral de financiamiento, below operating income.
10A company has MXN 2,000,000 in a bank account frozen by a court for 24 months because of commercial litigation. How is it presented under NIF C-1?
A.As non-current restricted cash, outside cash and cash equivalents
B.Within current cash and cash equivalents, with a note on the freeze
C.As a deduction from stockholders' equity until the litigation ends
D.Omitted from the balance sheet and disclosed as a contingent asset
Explanation: Cash that cannot be used for more than 12 months is not available for current operations, so it is shown separately as a non-current asset and disclosed.

About the EGEL Plus Contaduría Exam

Independent EGEL Plus Contaduría practice by OpenExamPrep. The official Ceneval examination is in Spanish and has 202 items, mostly three-option multiple choice: 142 disciplinary items in Sistema de información financiera, Contabilidad administrativa y gestión financiera, Tributación, and Auditoría y gobierno corporativo, and 60 transversal Lenguaje y Comunicación items. This bank is an English-language study adaptation with four-option multiple-choice questions, not an official translation or format simulation. It covers the four disciplinary areas only; it does not include Lenguaje y Comunicación items. Mexican legal and technical terms such as NIF, CUFIN, CFDI and salario base de cotización are kept in Spanish.

Exam sponsor: Centro Nacional de Evaluación para la Educación Superior (Ceneval). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

202 items, mostly three-option multiple choice: 142 disciplinary items (Sistema de información financiera 32, Contabilidad administrativa y gestión financiera 50, Tributación 30, Auditoría y gobierno corporativo 30) and 60 transversal items in Comprensión Lectora and Redacción Indirecta.

Time Limit

Two sessions of 4.5 hours each on the same day (9 hours in total)

Passing Score

Each area and each section is reported on the Índice Ceneval (700-1300): 700-999 Aún no satisfactorio, 1000-1149 Satisfactorio, 1150-1300 Sobresaliente. The global result is weighted toward the disciplinary section: Satisfactorio or better there earns at least a Testimonio de Desempeño Satisfactorio, and a Testimonio de Desempeño Sobresaliente requires Sobresaliente in the disciplinary section and at least Satisfactorio in Lenguaje y Comunicación

Exam / Certification Fees

MXN 1,885 for the 2026 national Examen desde casa; institutional administrations may charge a different amount

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.

32 of 142 disciplinary items

Sistema de información financiera

Recording and classification of accounts (9), valuation of transactions (12), and financial statements and reports (11)

50 of 142 disciplinary items

Contabilidad administrativa y gestión financiera

Cost management (10), management control systems (10), analysis and interpretation of financial information (10), cost of capital of financing sources (10), and investment projects and financial risks (10)

30 of 142 disciplinary items

Tributación

Código Fiscal de la Federación (7), income tax (ISR, 11), and value added tax and social security (12)

30 of 142 disciplinary items

Auditoría y gobierno corporativo

Internal control and assurance (15) and corporate governance (15)

60 of 202 total items

Lenguaje y Comunicación

Reading comprehension (30 items) and indirect writing (30 items), common to all EGEL Plus exams; not covered by this practice bank

Preparing for the EGEL Plus Contaduría Exam

What You Need to Know

  • Passing score: Each area and each section is reported on the Índice Ceneval (700-1300): 700-999 Aún no satisfactorio, 1000-1149 Satisfactorio, 1150-1300 Sobresaliente. The global result is weighted toward the disciplinary section: Satisfactorio or better there earns at least a Testimonio de Desempeño Satisfactorio, and a Testimonio de Desempeño Sobresaliente requires Sobresaliente in the disciplinary section and at least Satisfactorio in Lenguaje y Comunicación
  • Assessment: 202 items, mostly three-option multiple choice: 142 disciplinary items (Sistema de información financiera 32, Contabilidad administrativa y gestión financiera 50, Tributación 30, Auditoría y gobierno corporativo 30) and 60 transversal items in Comprensión Lectora and Redacción Indirecta.
  • Time limit: Two sessions of 4.5 hours each on the same day (9 hours in total)
  • Exam / certification fees: MXN 1,885 for the 2026 national Examen desde casa; institutional administrations may charge a different amount 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

EGEL Plus Contaduría: Suggested Study Strategy

1Work through NIF valuation problems with the printed NIF at hand: inventories (NIF C-4), property, plant and equipment (NIF C-6), receivables and expected credit losses (NIF C-16) and provisions (NIF C-9).
2Practice cost and finance calculations: standard-cost variances, break-even and contribution margin, CAPM, WACC, NPV and IRR, and budgets.
3Review the tax mechanics that appear most often: monthly ISR provisional payments, the annual inflation adjustment, CUFIN, VAT calculation and withholdings, CFDI rules, and the salario base de cotización.
4Know the NIA sequence from engagement letter and materiality to evidence, subsequent events and the types of opinion, and the IMCP ethics independence rules.
5Study the corporate governance rules of the Ley del Mercado de Valores (independent directors, audit and corporate practices committees, duties of care and loyalty) and the CCE best-practice code.

Frequently Asked Questions

What is the EGEL Plus Contaduría?

The EGEL Plus Contaduría (EGEL Plus CONTA) is Ceneval's national exit examination for graduates of the Licenciatura en Contaduría and related programs. It measures the accounting, finance, tax and audit knowledge considered indispensable at the end of the degree, plus Spanish reading comprehension and indirect writing. Institutions may use the result as a graduation requirement, a titulación option or part of a course grade, under their own rules.

How many questions are on the official EGEL Plus CONTA and how long is it?

The official exam has 202 items: 142 disciplinary items (Sistema de información financiera 32, Contabilidad administrativa y gestión financiera 50, Tributación 30, Auditoría y gobierno corporativo 30) and 60 Lenguaje y Comunicación items. It is given on one day in two sessions of 4.5 hours each (9 hours). About 15% of the items are pilot items that do not count toward the result.

Can I bring the NIF and tax laws to the EGEL Plus CONTA?

Yes, in printed form. The official guide allows the Normas de Información Financiera in the first session, and in the second session the CFF, LISR and LIVA with their regulations, the IMCP Code of Ethics, the CONAA auditing standards, the quality control standard and the International Standards on Auditing. Compendiums and fiscal agendas are allowed if printed; tabs may mark sections, but no handwritten notes, formulas or underlining. A non-programmable financial or scientific calculator is also allowed.

How is the EGEL Plus CONTA scored?

Each area and section is reported on the Índice Ceneval from 700 to 1300: 700-999 Aún no satisfactorio, 1000-1149 Satisfactorio and 1150-1300 Sobresaliente. Satisfactorio or better in the disciplinary section earns at least a Testimonio de Desempeño Satisfactorio, while a Testimonio de Desempeño Sobresaliente requires Sobresaliente in the disciplinary section and at least Satisfactorio in Lenguaje y Comunicación.

Why is this practice bank in English if the official exam is in Spanish?

The official Ceneval exam is in Spanish. This bank is an independent English-language study adaptation with four-option questions, not an official translation or format simulation, so you can review the accounting content. Official Mexican terms (NIF, CUFIN, RESICO, CFDI, SBC) are kept in Spanish so they match your references. The bank covers the disciplinary areas only.