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CPA Rwanda (ICPAR Qualification)

Practice Questions
Exam Review

Key Facts: CAT Rwanda Exam

50 marks

Pass Mark per Paper

ICPAR CAT curriculum, examination rules

11

Written Papers (3 + 3 + 5)

ICPAR CAT curriculum

RWF 65,000

Exam Fee per Paper

ICPAR fees structure

2 h / 3 h

Paper Length (Stages 1–2 / Stage 3)

ICPAR CAT curriculum, assessment approach

4

Sittings a Year (Feb, May, Aug, Nov)

ICPAR 2026 exam calendar

ICPAR's CAT has 11 written papers over three stages, sat at invigilated centres four times a year, with a 50-mark pass in each paper and fees of RWF 65,000 per paper. Stages 1 and 2 are 2-hour multiple-choice papers; Stage 3 papers last 3 hours and add numerical and written questions. This free bank of independent multiple-choice questions covers topics from all three stages.

Sample CAT Rwanda Practice Questions

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

1Which of the following books of prime entry is used to record goods returned by credit customers to the business?
A.Cash receipts book
B.Purchases returns daybook
C.General journal
D.Sales returns daybook
Explanation: The sales returns daybook (or returns inwards book) is the book of prime entry used to record goods returned to the business by its credit customers before posting the totals to the ledger.
2A business in Kigali purchases office furniture costing RWF 800,000 on credit from Muhanga Office Supplies. What is the correct double entry to record this transaction?
A.Debit Purchases RWF 800,000; Credit Accounts Payable (Muhanga Office Supplies) RWF 800,000
B.Debit Office Furniture RWF 800,000; Credit Accounts Payable (Muhanga Office Supplies) RWF 800,000
C.Debit Accounts Payable (Muhanga Office Supplies) RWF 800,000; Credit Office Furniture RWF 800,000
D.Debit Office Furniture RWF 800,000; Credit Cash RWF 800,000
Explanation: Purchasing office furniture (a non-current asset) on credit increases non-current assets (debited to Office Furniture) and increases trade payables/creditors (credited to Accounts Payable).
3A petty cashier operates an imprest system with an agreed float of RWF 100,000. During the month, petty cash vouchers show: cleaning RWF 28,000, postage RWF 15,000, and office tea RWF 17,000. How much cash must the chief cashier disburse at the end of the month to restore the imprest float?
A.RWF 100,000
B.RWF 40,000
C.RWF 60,000
D.RWF 70,000
Explanation: Under the imprest system, the amount disbursed to reimburse the petty cashier equals the total vouchers paid out during the period: RWF 28,000 + RWF 15,000 + RWF 17,000 = RWF 60,000, restoring the remaining RWF 40,000 to the original RWF 100,000 float.
4Which of the following errors will cause the trial balance debits and credits to be unequal?
A.A sale of RWF 75,000 was recorded as RWF 57,000 in both the Sales account and the Customer ledger account
B.A credit purchase of goods for RWF 120,000 was completely omitted from the accounting records
C.A payment of RWF 45,000 for motor repairs was debited to Motor Vehicles account instead of Motor Expenses
D.A cash payment of RWF 50,000 for rent was debited to Rent as RWF 50,000 but credited to Cash as RWF 5,000
Explanation: When an entry is posted with unequal amounts to the debit and credit accounts (single-sided error or unequal posting of RWF 50,000 debit vs RWF 5,000 credit), the trial balance totals will differ by RWF 45,000, requiring a suspense account.
5A trader sold goods with a list price of RWF 500,000 to a wholesale customer, offering a 10% trade discount and a 4% cash discount for settlement within 14 days. What amount should be recorded as the credit sale in the sales daybook?
A.RWF 500,000
B.RWF 450,000
C.RWF 432,000
D.RWF 480,000
Explanation: Trade discounts are deducted immediately when preparing the sales invoice and daybook: RWF 500,000 - (10% of RWF 500,000) = RWF 450,000. Cash (settlement) discounts are contingent on early payment and are not deducted until payment is actually made within the discount period.
6On 31 March, a company's cash book shows a debit balance of RWF 420,000. The bank statement reveals bank charges of RWF 15,000 and direct debit payments of RWF 45,000 not yet in the cash book. In addition, unpresented cheques total RWF 80,000. What is the updated cash book balance?
A.RWF 480,000
B.RWF 440,000
C.RWF 360,000
D.RWF 280,000
Explanation: Updating the cash book requires adjusting for items on the bank statement that are not yet recorded: Initial debit balance RWF 420,000 - bank charges RWF 15,000 - direct debits RWF 45,000 = RWF 360,000. Unpresented cheques are timing differences shown on the bank reconciliation statement, not in the cash book adjustment.
7A business receives a credit note from a supplier. In which book of prime entry and accounts should this be recorded?
A.Purchases daybook; Debit Purchases account, Credit Supplier account
B.Sales returns daybook; Debit Sales Returns account, Credit Customer account
C.Purchases returns daybook; Debit Supplier account, Credit Purchases Returns account
D.General journal; Debit Bank account, Credit Purchases account
Explanation: A credit note received from a supplier confirms an allowance or return of goods bought on credit. It is logged in the purchases returns daybook and posted by debiting the supplier's payable account (reducing liability) and crediting purchases returns (reducing cost).
8A company discovered that a payment of RWF 90,000 to a creditor, Kayitare Ltd, was correctly entered in the cash book but posted to the debit of Kayitare Ltd as RWF 9,000. Which journal entry corrects this error?
A.Debit Suspense account RWF 81,000; Credit Kayitare Ltd RWF 81,000
B.Debit Kayitare Ltd RWF 81,000; Credit Suspense account RWF 81,000
C.Debit Kayitare Ltd RWF 90,000; Credit Cash RWF 90,000
D.Debit Kayitare Ltd RWF 99,000; Credit Suspense account RWF 99,000
Explanation: Kayitare Ltd was debited by only RWF 9,000 instead of RWF 90,000, creating an under-debit of RWF 81,000. To correct this, debit Kayitare Ltd with RWF 81,000 and credit the Suspense account with RWF 81,000.
9In a sales ledger control account, which of the following items appears on the credit side?
A.Interest charged on overdue accounts
B.Credit sales for the period
C.Dishonoured customer cheques
D.Bad debts written off
Explanation: Bad debts written off reduce the total receivables owed by customers, so they are credited to the Sales Ledger Control Account. Credit sales, dishonoured cheques, and interest charges all increase receivables and appear on the debit side.
10A firm's purchases ledger control account had an opening credit balance of RWF 1,200,000. During the month, credit purchases were RWF 3,400,000, payments to suppliers were RWF 2,800,000, purchases returns were RWF 150,000, and discounts received were RWF 50,000. What is the closing credit balance?
A.RWF 1,800,000
B.RWF 1,600,000
C.RWF 1,400,000
D.RWF 1,750,000
Explanation: Purchases ledger control closing balance = Opening balance (RWF 1,200,000) + Credit purchases (RWF 3,400,000) - Payments to suppliers (RWF 2,800,000) - Purchases returns (RWF 150,000) - Discounts received (RWF 50,000) = RWF 4,600,000 - RWF 3,000,000 = RWF 1,600,000.

About the CAT Rwanda Exam

The Certified Accounting Technician (CAT) is ICPAR's technician-level accounting qualification, developed with ACCA under the IFAC capacity-building programme. It covers bookkeeping, costing, workplace skills, ethics, financial and management accounting, Rwandan taxation, audit, and a choice of credit management or public financial management. This free bank offers independent multiple-choice practice on those topics; it is not an official ICPAR paper or a simulation of the written Stage 3 exams.

Exam sponsor: Institute of Certified Public Accountants of Rwanda (ICPAR). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Stage 1: S1.1 Recording Financial Transactions, S1.2 Principles of Costing, S1.3 Effective Working in Accounting and Finance, plus the S1.4 Computerised Accounting Software project. Stage 2: S2.1 Preparation of Basic Accounts, S2.2 Managing Costs and Cash Flows, S2.3 Professional Ethics in Accounting and Finance, plus the S2.4 Spreadsheet Software project. Stage 3: S3.1 Financial Accounting, S3.2 Management Accounting, S3.3 Taxation, S3.4 Audit and Assurance, and one option, S3.5 Credit Management or S3.6 Public Financial Management. The S1.4 and S2.4 projects are set and marked by tuition providers and are mandatory for the award.

Time Limit

2 hours per paper (Stages 1–2); 3 hours per paper (Stage 3)

Passing Score

50 marks out of 100 per paper

Exam / Certification Fees

RWF 65,000 per paper

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.

Not published

Stage 1 (S1.1–S1.3)

Books of prime entry, double entry, petty cash, bank reconciliations, control accounts, errors and suspense accounts; cost classification, overhead absorption, and labour and material costing; communication, teamwork, data security, and CPD.

Not published

Stage 2 (S2.1–S2.3)

Accruals, prepayments, depreciation, bad debts, sole trader and partnership accounts; cash budgets, inventory control, standard costing, and control ratios; the fundamental ethical principles, threats, confidentiality, and whistleblowing.

Not published

Stage 3 (S3.1–S3.6)

IFRS financial statements and ratios, budgeting and variance analysis, Rwandan direct and indirect taxes, audit evidence and internal control, credit management, and public financial management.

Preparing for the CAT Rwanda Exam

What You Need to Know

  • Passing score: 50 marks out of 100 per paper
  • Assessment: Stage 1: S1.1 Recording Financial Transactions, S1.2 Principles of Costing, S1.3 Effective Working in Accounting and Finance, plus the S1.4 Computerised Accounting Software project. Stage 2: S2.1 Preparation of Basic Accounts, S2.2 Managing Costs and Cash Flows, S2.3 Professional Ethics in Accounting and Finance, plus the S2.4 Spreadsheet Software project. Stage 3: S3.1 Financial Accounting, S3.2 Management Accounting, S3.3 Taxation, S3.4 Audit and Assurance, and one option, S3.5 Credit Management or S3.6 Public Financial Management. The S1.4 and S2.4 projects are set and marked by tuition providers and are mandatory for the award.
  • Time limit: 2 hours per paper (Stages 1–2); 3 hours per paper (Stage 3)
  • Exam / certification fees: RWF 65,000 per paper 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

CAT Rwanda: Suggested Study Strategy

1Practise double entry for adjustments such as accruals, prepayments, depreciation, and bad debts until it is automatic.
2Work through bank reconciliations, control accounts, and cash budgets under timed conditions.
3Learn the five fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, professional behaviour) and the common threats to them.
4For S3.3 Taxation, know the PAYE bands in Law No. 027/2022 (0%, 10%, 20%, 30%), the 28% corporate income tax rate, and the main withholding tax rates; VAT (18%) is covered in S2.1.
5Use ICPAR's published past papers and answers to practise the written and numerical style of Stage 3 papers.

Frequently Asked Questions

What is the pass mark for ICPAR CAT papers?

Each CAT paper is marked out of 100, and candidates need at least 50 marks to pass that paper, according to the examination rules in ICPAR's CAT curriculum.

What are the entry requirements for CAT?

ICPAR's entry page lists a Senior Six examination score of 15 points or more, or work experience and other certificates from recognised institutions. The CAT curriculum also describes routes for TVET Certificate III holders and mature entrants with relevant work experience.

When are CAT exams held?

ICPAR runs CPA and CAT examination sittings in February, May, August, and November, with exact dates posted in its annual examination calendar. Candidates book papers through the ICPAR student portal.

How much does the CAT qualification cost?

ICPAR charges a RWF 50,000 registration fee, a RWF 50,000 annual subscription, and RWF 65,000 per CAT exam paper at every stage; the exam fees include e-books.

Does CAT give exemptions in the CPA Rwanda qualification?

Yes. Under the revamped CPA, CAT graduates may receive exemptions from equivalent Technical-level CPA papers if CAT was completed within the previous five years.

Are these questions the same format as the real CAT exams?

No. This is an independent multiple-choice study bank. Stage 1 and 2 papers are multiple-choice, but Stage 3 papers also include numerical and written answers, and the S1.4 and S2.4 software modules are project-assessed, so use ICPAR past papers for full exam-style practice.