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Exam Review

Key Facts: Bac G2 Niger Exam

19% TVA

Normal value-added tax rate in Niger, applied in the official 2020 G2 accounting paper

Code général des impôts du Niger, art. 226

5 hours

Duration of the official Série G2 specialty paper (Techniques Quantitatives de Gestion, coefficient 6)

OBEECS 2020 G2 Techniques Quantitatives de Gestion paper

SYSCOHADA

Accounting framework and chart of accounts required for commercial accounting in Niger

OHADA Uniform Act on Accounting and Financial Reporting

Free independent practice for Niger's Baccalauréat Série G2 (Techniques Quantitatives de Gestion): English-language MCQs covering full and analytical costing, standard variance analysis, SYSCOHADA corporate accounting, and break-even analysis.

Sample Bac G2 Niger Practice Questions

Try these sample questions to review concepts for the Bac G2 Niger exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1In analytical cost accounting (comptabilité analytique de gestion), what is the fundamental distinction between auxiliary cost centers (sections auxiliaires) and principal cost centers (sections principales)?
A.Auxiliary centres serve other centres and are emptied into them; principal centres charge their costs to products
B.Auxiliary centers record only direct manufacturing materials, whereas principal centers record exclusively administrative and financing expenses.
C.Auxiliary centers sell goods directly to external commercial customers, whereas principal centers maintain raw material inventory stores.
D.Auxiliary centers are required under financial accounting rules, whereas principal centers are strictly optional statistical estimates.
Explanation: In analytical cost accounting, cost centers are divided into auxiliary and principal centers. Auxiliary centers (such as administration, maintenance, and power) provide internal support services to other centers; during secondary distribution (répartition secondaire), their total costs are transferred and completely cleared into other centers. Principal centers (such as purchasing, manufacturing workshops, and distribution) correspond directly to operational stages of the product cycle, and their definitive costs are allocated to cost objects via units of work (unités d'œuvre).
2A manufacturing enterprise in Niamey purchases 5,000 kg of raw material M at an invoice price of 1,200 FCFA per kg excluding tax. Direct transport freight paid to an external carrier is 300,000 FCFA, and the purchasing center (section approvisionnement) incurs indirect costs of 100 FCFA per kg purchased. What is the total acquisition cost (coût d'achat) of the raw materials purchased?
A.6,300,000 FCFA
B.6,800,000 FCFA
C.6,500,000 FCFA
D.6,000,000 FCFA
Explanation: The acquisition cost (coût d'achat) consists of the net purchase price plus direct and indirect purchasing expenses. The invoice purchase price is 5,000 kg * 1,200 FCFA = 6,000,000 FCFA. Direct transport expenses equal 300,000 FCFA, and indirect purchasing center expenses equal 5,000 kg * 100 FCFA = 500,000 FCFA. Adding these components yields a total acquisition cost of 6,000,000 + 300,000 + 500,000 = 6,800,000 FCFA (or 1,360 FCFA per kg).
3An enterprise tracks inventory of component X using the period-end weighted average cost method (CMUP en fin de période avec cumul du stock initial). At the start of March, opening inventory is 400 units valued at 2,500 FCFA each. During March, the enterprise records two purchases: 600 units at 2,800 FCFA each on March 8, and 1,000 units at 3,100 FCFA each on March 22. What is the unit CMUP for valuing March inventory issues and closing stock?
A.2,800 FCFA
B.2,987.50 FCFA
C.2,890 FCFA
D.3,100 FCFA
Explanation: Under the period-end CMUP method with opening stock cumulative, CMUP = (Total value of opening stock + Total value of period receipts) / (Total quantity of opening stock + Total quantity of period receipts). Opening stock value is 400 * 2,500 = 1,000,000 FCFA. March receipts value is (600 * 2,800) + (1,000 * 3,100) = 1,680,000 + 3,100,000 = 4,780,000 FCFA. Total inventory value equals 1,000,000 + 4,780,000 = 5,780,000 FCFA across 400 + 600 + 1,000 = 2,000 units. Thus, CMUP = 5,780,000 / 2,000 = 2,890 FCFA per unit.
4An enterprise values its inventory using the moving weighted average cost method after each receipt (CMUP après chaque entrée). On June 1, opening stock is 200 units at 1,500 FCFA each (300,000 FCFA). On June 5, 100 units are issued into production. On June 12, a purchase receipt arrives of 300 units at 1,900 FCFA each. On June 18, 250 units are issued into production. On June 25, another purchase receipt arrives of 150 units at 2,100 FCFA each. What is the value of the closing stock on June 30?
A.585,000 FCFA (300 units at 1,950 FCFA per unit)
B.540,000 FCFA (300 units at 1,800 FCFA per unit)
C.630,000 FCFA (300 units at 2,100 FCFA per unit)
D.558,000 FCFA (300 units at 1,860 FCFA per unit)
Explanation: Let us compute step by step. On June 1, stock is 200 units at 1,500 FCFA (300,000 FCFA). On June 5, 100 units are issued at 1,500 FCFA, leaving 100 units at 1,500 FCFA = 150,000 FCFA. On June 12, 300 units arrive at 1,900 FCFA = 570,000 FCFA. New stock is 400 units valued at 150,000 + 570,000 = 720,000 FCFA, giving a new CMUP of 720,000 / 400 = 1,800 FCFA. On June 18, 250 units are issued at 1,800 FCFA = 450,000 FCFA, leaving 150 units at 1,800 FCFA = 270,000 FCFA. On June 25, 150 units arrive at 2,100 FCFA = 315,000 FCFA. New stock is 150 + 150 = 300 units valued at 270,000 + 315,000 = 585,000 FCFA, yielding a final CMUP of 585,000 / 300 = 1,950 FCFA per unit.
5A workshop uses the First-In, First-Out (FIFO / PEPS) method for raw material inventory. Opening stock on October 1 is 150 kg at 800 FCFA/kg. Receipts during October are: 200 kg at 900 FCFA/kg on October 10, and 250 kg at 1,000 FCFA/kg on October 20. Total production issues during October equal 380 kg. What is the total valuation of the raw materials issued to production in October?
A.348,333 FCFA
B.380,000 FCFA
C.304,000 FCFA
D.330,000 FCFA
Explanation: Under the FIFO (PEPS) method, issues are valued using the oldest available batches first. To satisfy 380 kg of issues: first take all 150 kg from opening stock at 800 FCFA = 120,000 FCFA; next take all 200 kg from the October 10 receipt at 900 FCFA = 180,000 FCFA; finally take the remaining 380 - 150 - 200 = 30 kg from the October 20 receipt at 1,000 FCFA = 30,000 FCFA. The total cost of issues is 120,000 + 180,000 + 30,000 = 330,000 FCFA.
6In a manufacturing business, how is the production cost of finished goods (coût de production des produits finis) calculated when there are beginning and ending inventories of work-in-progress (en-cours de fabrication)?
A.Manufacturing costs of the period + Opening work-in-progress - Closing work-in-progress
B.Manufacturing costs of the period - Opening work-in-progress + Closing work-in-progress
C.Manufacturing costs of the period + Opening finished goods - Closing finished goods
D.Manufacturing costs of the period + Opening raw materials - Closing raw materials
Explanation: Work-in-progress represents unfinished items remaining on the factory floor. Opening work-in-progress was partly manufactured in the previous period and completed in the current period, so its accumulated cost must be added to current period manufacturing expenses. Conversely, closing work-in-progress has absorbed current period manufacturing costs but is not yet finished, so its cost must be deducted. The fundamental formula is therefore: Coût de production des produits finis = Coût de production de la période + En-cours initial - En-cours final.
7In May, an industrial workshop in Maradi incurs 4,200,000 FCFA in direct raw materials consumed, 2,800,000 FCFA in direct manufacturing labor, and 1,500,000 FCFA in allocated production center overhead. Work-in-progress at May 1 was valued at 650,000 FCFA, and work-in-progress at May 31 is valued at 950,000 FCFA. During the month, 1,000 finished units were completed. What is the unit production cost of the completed finished goods?
A.8,500 FCFA
B.8,200 FCFA
C.8,800 FCFA
D.7,000 FCFA
Explanation: Total manufacturing expenses incurred during May equal Direct materials (4,200,000) + Direct labor (2,800,000) + Production overhead (1,500,000) = 8,500,000 FCFA. Adjusting for work-in-progress: add opening work-in-progress (+650,000 FCFA) and deduct closing work-in-progress (-950,000 FCFA). The production cost of completed goods is 8,500,000 + 650,000 - 950,000 = 8,200,000 FCFA. Dividing by the 1,000 completed units yields a unit production cost of 8,200,000 / 1,000 = 8,200 FCFA.
8An enterprise has two auxiliary centers, Administration (A) and Maintenance (M), and two principal centers, Atelier (AT) and Distribution (D). Primary distribution totals are: A = 1,800,000 FCFA and M = 1,600,000 FCFA. Administration provides 20% of its services to Maintenance. Maintenance provides 10% of its services to Administration. What are the total reciprocal costs of Administration (A) and Maintenance (M) after solving the reciprocal transfer equations?
A.A = 1,800,000 FCFA and M = 1,600,000 FCFA
B.A = 1,960,000 FCFA and M = 1,960,000 FCFA
C.A = 2,000,000 FCFA and M = 2,000,000 FCFA
D.A = 1,800,000 FCFA and M = 1,960,000 FCFA
Explanation: Set up the simultaneous equations for the reciprocal transfers: A = 1,800,000 + 0.10 * M, and M = 1,600,000 + 0.20 * A. Substitute M into the equation for A: A = 1,800,000 + 0.10 * (1,600,000 + 0.20 * A) = 1,800,000 + 160,000 + 0.02 * A = 1,960,000 + 0.02 * A. Subtracting 0.02 * A from both sides gives 0.98 * A = 1,960,000, so A = 1,960,000 / 0.98 = 2,000,000 FCFA. Substituting A = 2,000,000 into M gives M = 1,600,000 + 0.20 * (2,000,000) = 1,600,000 + 400,000 = 2,000,000 FCFA. Both centers have reciprocal secondary totals of 2,000,000 FCFA.
9Following the reciprocal distribution where the total secondary cost of Administration is 2,000,000 FCFA (allocating 20% to Maintenance, 50% to Atelier, 30% to Distribution) and Maintenance is 2,000,000 FCFA (allocating 10% to Administration, 60% to Atelier, 30% to Distribution), if the primary distribution total of Atelier was 5,000,000 FCFA, what is the definitive cost allocated to the Atelier principal center after secondary distribution?
A.6,000,000 FCFA
B.6,200,000 FCFA
C.5,000,000 FCFA
D.7,200,000 FCFA
Explanation: The definitive cost of a principal center equals its primary distribution total plus all shares received from auxiliary centers during secondary distribution. Primary total of Atelier is 5,000,000 FCFA. From Administration, Atelier receives 50% of 2,000,000 FCFA = 1,000,000 FCFA. From Maintenance, Atelier receives 60% of 2,000,000 FCFA = 1,200,000 FCFA. Total definitive secondary cost of Atelier = 5,000,000 + 1,000,000 + 1,200,000 = 7,200,000 FCFA.
10What is the unit of work cost (coût de l'unité d'œuvre) formula for a principal center in SYSCOHADA analytical cost accounting?
A.Total definitive indirect costs of the centre divided by its number of units of work
B.Total direct labour payroll divided by total units of finished product
C.Total sales turnover divided by total direct raw material purchases
D.Total production cost of the period divided by the number of units produced
Explanation: Under SYSCOHADA analytical cost accounting, a principal center's activity is quantified through a physical measurement called a unit of work (unité d'œuvre - UO), such as direct labor hours, machine hours, or kilograms handled. The cost per unit of work (coût de l'UO) is calculated by dividing the total definitive indirect expenses of the center (after primary and secondary distribution) by the total number of units of work performed by that center: Coût de l'UO = Total des charges du centre / Nombre total d'unités d'œuvre.

About the Bac G2 Niger Exam

Série G2 is Niger's technical secondary baccalauréat in quantitative management techniques, administered by OBEECS. This independent bank provides conceptual and quantitative English-language MCQ practice in analytical cost accounting, standard costing, variance analysis, corporate capital adjustments, SYSCOHADA journal entries, VAT accounting at 19%, and break-even operating analysis. It is an English-language MCQ study adaptation and does not replace official written papers.

Exam sponsor: Office du Baccalauréat, des Équivalences et des Examens et Concours du Supérieur (OBEECS). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

First-group papers include Techniques Quantitatives de Gestion (5 hours, coefficient 6; in 2020: Dossier I comptabilité analytique with sections, CMUP and encours, 6.5 points; Dossier II coûts préétablis and variance analysis, 3.5 points; Dossier III comptabilité des sociétés commerciales with a capital increase, share premium and DPS, 6 points; Dossier IV analyse d'exploitation, differential statement, chiffre d'affaires critique and indice de sécurité, 4 points; SYSCOHADA account list and calculator allowed), Économie et organisation des entreprises, Français, Philosophie, Anglais, and Arabe. Second-group papers include Droit, Économie générale, Économie et organisation des entreprises, and Mathématiques.

Time Limit

Specialty paper Techniques Quantitatives de Gestion runs for 5 hours; the overall session spans multiple days.

Passing Score

Not published in the current OBEECS public materials reviewed; the papers carry subject coefficients.

Exam / Certification Fees

Set by OBEECS for each session and paid online during pre-registration (officebacniger.com); the amounts are not published on the OBEECS public pages reviewed for 2026.

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.

25% of this local bank (25 questions)

Analytical Cost Accounting & Inventory Valuation

Cost centers (sections analytiques: auxiliaires et principales), reciprocal transfers, weighted average unit cost (CMUP après chaque entrée and fin de période), and work-in-progress (en-cours)

20% of this local bank (20 questions)

Standard Costing & Variance Analysis

Standard cost budgets, overall variances, direct material variances (price and quantity), direct labour variances (wage rate and operational time), and overhead activity/budget variances

30% of this local bank (30 questions)

Corporate Financial Accounting & SYSCOHADA

SYSCOHADA révisé chart of accounts and journal entries, capital increases (cash, in-kind, debt conversion), share premium (prime d'émission), preferential subscription rights (DPS), VAT at 19%, and OHADA AUSCGIE corporate governance (art. 319 SARL share transfer 3/4 consent rule)

25% of this local bank (25 questions)

Operating Analysis & Differential Statements

Differential income statements (compte de résultat différentiel), intermediate management balances (SIG: Valeur ajoutée already deducting taxes, EBE = VA - personnel costs), critical turnover / break-even point (seuil de rentabilité), and margin of security

Preparing for the Bac G2 Niger Exam

What You Need to Know

  • Passing score: Not published in the current OBEECS public materials reviewed; the papers carry subject coefficients.
  • Assessment: First-group papers include Techniques Quantitatives de Gestion (5 hours, coefficient 6; in 2020: Dossier I comptabilité analytique with sections, CMUP and encours, 6.5 points; Dossier II coûts préétablis and variance analysis, 3.5 points; Dossier III comptabilité des sociétés commerciales with a capital increase, share premium and DPS, 6 points; Dossier IV analyse d'exploitation, differential statement, chiffre d'affaires critique and indice de sécurité, 4 points; SYSCOHADA account list and calculator allowed), Économie et organisation des entreprises, Français, Philosophie, Anglais, and Arabe. Second-group papers include Droit, Économie générale, Économie et organisation des entreprises, and Mathématiques.
  • Time limit: Specialty paper Techniques Quantitatives de Gestion runs for 5 hours; the overall session spans multiple days.
  • Exam / certification fees: Set by OBEECS for each session and paid online during pre-registration (officebacniger.com); the amounts are not published on the OBEECS public pages reviewed for 2026. Official sources

Using Our Practice Resources

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Bac G2 Niger: Suggested Study Strategy

1Remember that Niger's normal TVA rate is 19% (CGI, art. 226); multiply HT amounts by 1.19 to get TTC and divide TTC amounts by 1.19 to get HT.
2Review the calculation of preferential subscription rights (droit préférentiel de souscription, DPS) when new shares are issued at an issue price below the pre-increase share value.
3In SYSCOHADA révisé, memorise key account numbers: 441 État, impôt sur les bénéfices; 81 and 82 for HAO disposals (654 and 754 for routine ones); 1051 Primes d'émission; 129 Report à nouveau débiteur; 2841 depreciation of industrial equipment; and 605 Autres achats.
4Master variance decomposition: Total Material Variance = (Qr * Cr) - (Qp * Cp) = Quantity Variance (Qr - Qp) * Cp + Cost Variance (Cr - Cp) * Qr.
5Practise break-even calculations: Seuil de rentabilité = Fixed Costs / Variable Cost Margin Ratio, and Point mort in days = (SR / Annual Turnover) * 360 days.

Frequently Asked Questions

Is the Niger Bac G2 a multiple-choice examination?

No. The official Série G2 examination consists of rigorous 5-hour multi-part quantitative dossiers in cost accounting, variance analysis, company accounts, and operating analysis written in French. This bank is an independent English-language MCQ study adaptation.

What VAT (TVA) rate is tested in Niger Bac G2 accounting problems?

Article 226 of Niger's Code général des impôts sets the normal TVA rate at 19%, and the official 2020 Série G2 paper applies TVA at 19%. Reduced rates exist for certain listed operations, but G2 calculations use the 19% normal rate, not the 18% standard rate of several neighbouring UEMOA states.

How is Gross Operating Surplus (EBE) determined under SYSCOHADA révisé?

Under SYSCOHADA révisé, Valeur ajoutée (XC) already deducts Impôts et taxes (RI) and includes Subventions d'exploitation (TG). Excédent Brut d'Exploitation (XD) is calculated directly as Valeur ajoutée minus Charges de personnel (Account 66), differing from the French PCG intermediate sequence.