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Sample BAC 2 Technique Togo Practice Questions
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1A workshop purchases a machine for repeated use in production over several years, rather than for resale. Which balance-sheet classification best describes the machine?
A.Merchandise inventory (stocks de marchandises)
B.Tangible fixed asset (immobilisation corporelle)
C.Trade receivable (créance client)
D.Cash equivalent (équivalent de trésorerie)
Explanation: A machine held for continuing productive use is a tangible fixed asset, rather than inventory held for sale. Its cost is then allocated through depreciation over its useful life under the applicable accounting policy; purchase does not make it a receivable or cash equivalent.
2A commercial firm in Lomé deposits 2,000,000 XOF in a bank term deposit account earning compound interest at an annual rate of 6%. What is the accrued value (valeur acquise) after exactly 1 year?
A.2,060,000 XOF
B.2,120,000 XOF
C.2,240,000 XOF
D.2,012,000 XOF
Explanation: The accrued value after one year is calculated as C₁ = C₀ × (1 + i) = 2,000,000 × (1 + 0.06) = 2,120,000 XOF. The earned interest for the first year is 120,000 XOF.
3A firm buys raw materials and pays freight and nonrecoverable customs duties to bring them into its stores. Recoverable VAT is recorded separately. Which costs belong in the materials' purchase cost (coût d'achat)?
A.Purchase invoice price net of recoverable taxes plus direct procurement expenses such as freight, customs duties, and transit fees
B.Purchase invoice price inclusive of VAT minus internal administrative overheads
C.Total factory production cost divided by the quantity of raw material units in ending inventory
D.Selling price minus estimated gross commercial margin
Explanation: For the costs specified, purchase cost combines the net invoice price, freight and nonrecoverable customs duties needed to bring the materials into stores. Recoverable VAT is a separate tax receivable, so it does not increase that cost.
4In SYSCOHADA financial accounting, what fundamental equilibrium must every closing balance sheet (bilan de clôture) satisfy?
A.Total Actif = Total Passif
B.Total Charges = Total Produits
C.Total Actif = Résultat net + Dettes financières
D.Capitaux propres = Trésorerie-Actif + Stocks
Explanation: The fundamental balance sheet identity requires that Total Actif (total assets representing economic uses/emplois) must strictly equal Total Passif (total liabilities and equity representing funding resources/ressources). The net result of the financial year is incorporated into equity to preserve this equality.
5A commercial bill (effet de commerce) with a face value of 1,000,000 XOF is discounted 90 days before maturity at a bank annual discount rate of 8% (using a 360-day commercial year). What is the commercial discount (escompte commercial)?
A.20,000 XOF
B.80,000 XOF
C.10,000 XOF
D.24,000 XOF
Explanation: The commercial discount is calculated as E = (V × t × n) / 36,000 = (1,000,000 × 8 × 90) / 36,000 = 720,000,000 / 36,000 = 20,000 XOF. The net discounted proceeds received by the drawer equal 980,000 XOF before banking fees.
6Which depreciation method under SYSCOHADA allocates an identical, constant depreciation charge over each full financial year of an asset's useful life?
A.Amortissement dégressif à taux décroissant
B.Amortissement linéaire (constant)
C.Amortissement par unités d'œuvre
D.Amortissement accéléré dérogatoire
Explanation: Straight-line depreciation (amortissement linéaire) divides the depreciable amount by the useful life. With an unchanged estimate and full years of use, the same amount is charged each year; part-year charges may require time apportionment.
7An enterprise borrows 10,000,000 XOF repayable in 4 equal annual principal repayments (amortissements constants) at an annual interest rate of 5%. What is the total annuity payment (annuité) due at the end of the first year?
A.2,500,000 XOF
B.3,000,000 XOF
C.3,250,000 XOF
D.2,820,118 XOF
Explanation: Under constant principal amortization, the annual principal repayment is 10,000,000 / 4 = 2,500,000 XOF. First-year interest is 10,000,000 × 0.05 = 500,000 XOF. Thus, the total payment at the end of Year 1 is 2,500,000 + 500,000 = 3,000,000 XOF.
8A production workshop incurs annual fixed costs of 6,000,000 XOF. It manufactures a single product sold at 5,000 XOF per unit with a unit variable cost of 3,500 XOF. What is the break-even volume (seuil de rentabilité en volume)?
A.1,200 units
B.1,714 units
C.4,000 units
D.2,500 units
Explanation: The unit contribution margin (marge sur coût variable unitaire) is 5,000 - 3,500 = 1,500 XOF per unit. The break-even volume is Fixed Costs / Unit Contribution Margin = 6,000,000 / 1,500 = 4,000 units.
9At year-end, merchandise inventory is 4,500,000 XOF, compared with beginning inventory of 5,000,000 XOF. Under SYSCOHADA periodic inventory accounting, which NET effect results from cancelling opening inventory and recognizing closing inventory?
A.Debit merchandise inventory variation expense and credit merchandise inventory by 500,000 XOF
B.Debit merchandise inventory and credit merchandise inventory variation expense by 500,000 XOF
C.Debit merchandise purchases and credit merchandise inventory by 4,500,000 XOF
D.Debit merchandise sales revenue and credit merchandise inventory variation expense by 500,000 XOF
Explanation: Inventory falls by 5,000,000 - 4,500,000 = 500,000 XOF. In the specified periodic system, cancelling opening stock and recognizing closing stock has the net effect of debiting inventory variation expense and crediting inventory for that decrease; the two gross closing entries are not replaced by an additional net entry.
10A company presents trade receivables and cash assets totaling 12,000,000 XOF and current liabilities (passif circulant) of 15,000,000 XOF. What is its quick liquidity ratio (ratio de liquidité réduite or acid-test)?
A.0.80
B.1.25
C.0.65
D.1.50
Explanation: The quick ratio uses assets available without selling inventory: 12,000,000 / 15,000,000 = 0.80. On the stated figures, quick assets cover 80% of current liabilities; the ratio alone does not establish whether the business can meet every payment when due.
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