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NBAA CPA Intermediate Level

Practice Questions100 questions

2026 Statistics

Key Facts: NBAA ATEC Exam

50%

Passing Score

NBAA Regulations

8 Papers

Total Subjects

ATEC Syllabus

TZS 75k/80k

Exam Fee per Subject

NBAA August 2024 Schedule

18%

Tanzania VAT Rate

TRA Guidelines

May & Nov

Exam Sessions

NBAA Annual Schedule

3 Hours

Time per Paper

NBAA Rules

The ATEC (Accounting Technician Certificate) program by NBAA Tanzania consists of two levels with four papers each. Passing score is 50% for each paper. Examination fees are TZS 75,000 per subject for ATEC I and TZS 80,000 for ATEC II. It provides a solid foundation for Tanzanian accountants, covering local taxation (18% VAT), public sector guidelines, and cooperative regulations, before advancing to CPA studies.

Sample NBAA ATEC Practice Questions

Try these sample questions to test your NBAA ATEC exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1A business sells goods on credit to Juma for TZS 500,000. How should this transaction be recorded in the general ledger?

A.Debit Juma's Account TZS 500,000; Credit Sales Account TZS 500,000

B.Debit Sales Account TZS 500,000; Credit Juma's Account TZS 500,000

C.Debit Cash Account TZS 500,000; Credit Sales Account TZS 500,000

D.Debit Juma's Account TZS 500,000; Credit Cash Account TZS 500,000

Explanation: Selling goods on credit creates a debtor Juma (an asset), which must be debited to record the increase, and sales revenue increases, which is credited. Cash is not involved, so cash accounts are not updated.

2A business receives a cheque from a debtor for TZS 98,000 in full settlement of an invoice of TZS 100,000. How is this recorded in the three-column cash book?

A.Debit Bank TZS 98,000 and Debit Discount Allowed TZS 2,000

B.Debit Bank TZS 98,000 and Credit Discount Received TZS 2,000

C.Credit Bank TZS 98,000 and Credit Discount Allowed TZS 2,000

D.Debit Bank TZS 100,000 and Credit Discount Allowed TZS 2,000

Explanation: Receiving a cheque increases the bank balance (debit cash book). The difference of TZS 2,000 is a discount allowed to the customer for prompt payment, which is an expense and must be debited in the discount allowed column.

3Under an imprest system, a petty cashier is given a float of TZS 150,000. During the month, the cashier makes payments totaling TZS 112,500. How much will the petty cashier receive to restore the float?

A.TZS 112,500

B.TZS 37,500

C.TZS 150,000

D.TZS 262,500

Explanation: Under the petty cash imprest system, the amount reimbursed to the cashier at the end of the period is exactly equal to the total expenditure incurred during the period (TZS 112,500) to restore the float to its original balance (TZS 150,000).

4A company's cash book shows a debit balance of TZS 450,000. Upon checking the bank statement, the bank has charged TZS 15,000 for service fees and a customer paid TZS 120,000 directly into the bank. What is the adjusted cash book balance?

A.TZS 555,000

B.TZS 345,000

C.TZS 570,000

D.TZS 435,000

Explanation: The adjusted cash book balance is computed by taking the unadjusted balance, deducting bank charges, and adding direct deposits: TZS 450,000 - TZS 15,000 + TZS 120,000 = TZS 555,000. Unpresented cheques and lodging do not adjust the cash book.

5Which of the following errors would cause the totals of a trial balance to disagree?

A.Posting TZS 45,000 to the debit side of the purchases account, and TZS 54,000 to the credit side of the supplier's account

B.Completely omitting to record a sales transaction of TZS 120,000

C.Entering a cash sale of TZS 80,000 in both the sales account and the cash account as TZS 8,000

D.Debiting a purchase of office equipment to the office stationery account

Explanation: A trial balance disagrees when unequal debit and credit values are posted. Debiting TZS 45,000 and crediting TZS 54,000 creates a TZS 9,000 discrepancy. The other errors are double-entry errors of omission, original entry, and principle, which balance out.

6The sales ledger control account shows a balance of TZS 2,340,000. It is discovered that a sales invoice of TZS 180,000 was entered in the sales journal as TZS 810,000. What is the corrected balance of the control account?

A.TZS 1,710,000

B.TZS 2,970,000

C.TZS 2,160,000

D.TZS 1,530,000

Explanation: The sales journal overstatement of TZS 630,000 (810,000 - 180,000) was debited to the control account. Correcting it requires reducing the control account by subtracting the error: TZS 2,340,000 - TZS 630,000 = TZS 1,710,000.

7An asset is purchased for TZS 8,000,000 with a residual value of TZS 800,000 and an estimated useful life of 5 years. Using the straight-line method, what is the annual depreciation charge?

A.TZS 1,440,000

B.TZS 1,600,000

C.TZS 1,760,000

D.TZS 7,200,000

Explanation: Under the straight-line method, annual depreciation is computed as (Cost - Residual Value) / Useful Life. Here: (TZS 8,000,000 - TZS 800,000) / 5 = TZS 7,200,000 / 5 = TZS 1,440,000.

8IT equipment costing TZS 5,000,000 is depreciated at 30% per annum using the reducing balance method. What is the net book value of the equipment at the end of Year 2?

A.TZS 2,450,000

B.TZS 1,500,000

C.TZS 3,500,000

D.TZS 2,000,000

Explanation: Year 1 depreciation: 30% of TZS 5,000,000 = TZS 1,500,000; Net Book Value (NBV) Year 1 = TZS 3,500,000. Year 2 depreciation: 30% of TZS 3,500,000 = TZS 1,050,000; NBV Year 2 = TZS 3,500,000 - TZS 1,050,000 = TZS 2,450,000.

9A delivery van bought for TZS 12,000,000 has accumulated depreciation of TZS 7,500,000. It is sold for TZS 5,200,000 cash. What is the profit or loss on disposal?

A.Profit of TZS 700,000

B.Loss of TZS 700,000

C.Profit of TZS 1,300,000

D.Loss of TZS 2,300,000

Explanation: Net Book Value (NBV) = Cost - Accumulated Depreciation = 12,000,000 - 7,500,000 = 4,500,000. Profit/Loss = Sale Price - NBV = 5,200,000 - 4,500,000 = +700,000. A positive value indicates a profit on disposal.

10A business has trade receivables of TZS 3,200,000. It decides to write off a bad debt of TZS 200,000 and create a 5% provision for doubtful debts on the remaining receivables. What is the net trade receivables balance shown in the statement of financial position?

A.TZS 2,850,000

B.TZS 3,000,000

C.TZS 2,840,000

D.TZS 2,900,000

Explanation: Net trade receivables is calculated by first writing off bad debts: TZS 3,200,000 - TZS 200,000 = TZS 3,000,000. Then compute and subtract the provision: 5% of TZS 3,000,000 = TZS 150,000. Net balance = TZS 3,000,000 - TZS 150,000 = TZS 2,850,000.

About the NBAA ATEC Exam

The NBAA Accounting Technician Certificate (ATEC) is the premier technician qualification in Tanzania. It prepares candidates for practical bookkeeping, auditing support, costing, and public sector accounting roles, laying the groundwork for the professional CPA syllabus.

Questions

100 scored questions

Time Limit

3 hours per paper

Passing Score

50%

Exam Fee

TZS 75,000 (ATEC I) / TZS 80,000 (ATEC II) per subject (National Board of Accountants and Auditors (NBAA))

NBAA ATEC Exam Content Outline

13%

T01: Book-keeping and Accounts

Double-entry bookkeeping, primary books, and simple final accounts

13%

T02: Elements of Business Mathematics and Statistics

Business math, statistical representation, and financial mathematics

12%

T03: Introduction to Information and Communication Technology

Computers, spreadsheets, and database management for accountants

12%

T04: Business Communication Skills

Business correspondence, report writing, and meeting administration

13%

T05: Principles of Accounting and Auditing

Standards, partnerships, audit basics, and control frameworks

12%

T06: Principles of Cost Accounting and Procurement

Costing methodologies, inventory valuation, and basic procurement

13%

T07: Elements of Commercial Knowledge and Taxation

Commerce, local VAT (18%), and Tanzanian income tax computations

12%

T08: Accounting for Public Sector and Cooperatives

Tanzanian public finance, IPSAS, and cooperative accounts

How to Pass the NBAA ATEC Exam

What You Need to Know

Passing score: 50%
Exam length: 100 questions
Time limit: 3 hours per paper
Exam fee: TZS 75,000 (ATEC I) / TZS 80,000 (ATEC II) per subject

Keys to Passing

Complete 500+ practice questions
Score 80%+ consistently before scheduling
Focus on highest-weighted sections
Use our AI tutor for tough concepts

NBAA ATEC Study Tips from Top Performers

1Dedicate at least 150 hours of study for each level, dividing time equally among the 4 papers

2For Book-keeping (T01) and Accounting (T05), practice drawing up journals, ledgers, and financial statements by hand

3Pay special attention to Tanzanian tax law, including computing VAT at 18% and statutory income tax deductions

4Study the unique regulations and accounting standards (IPSAS) that apply to public sector entities and cooperative societies in Tanzania

5Complete mock practice questions for Business Mathematics (T02) focusing on compound interest and depreciation methods

Frequently Asked Questions

What is the structure of the NBAA ATEC exams?

The ATEC exam is divided into ATEC Level I (four papers: T01 Book-keeping, T02 Business Math, T03 ICT, T04 Business Communication) and ATEC Level II (four papers: T05 Principles of Accounting and Auditing, T06 Cost Accounting and Procurement, T07 Commercial Knowledge and Taxation, T08 Public Sector and Cooperatives). All examinations are held in May and November, and each paper is a standard 3-hour session.

What is the passing score for NBAA ATEC examinations?

The passing score for each ATEC subject is 50%. A candidate must achieve at least 50% in each individual paper to pass that subject. If a candidate fails a paper, they can retake it in subsequent exam sessions.

How much does it cost to take the ATEC exams?

For examinations, NBAA charges TZS 75,000 per subject for ATEC Level I and TZS 80,000 per subject for ATEC Level II. Additional fees include Candidacy Registration (TZS 40,000), Annual Subscription (TZS 45,000), and Application Form processing (TZS 25,000).

What are the entry requirements for NBAA ATEC Level I?

To register for ATEC Level I, you must have a Certificate of Secondary Education Examination (CSEE) with at least three credit passes, including a pass in Mathematics and English Language. Alternative paths include NABE Stage I and II with four passes, or ACSEE with at least one principal pass.

Are there computer-based exams for ATEC in Tanzania?

NBAA is transitioning some aspects to computer-based testing, but traditional paper-based exams are still widely administered at designated regional centers across Tanzania. You register and select your exam centre through the NBAA MEMS online portal.