Cameroon GCE A-Level Accounting case studies
Cameroon GCE A-Level Accounting · Put your knowledge to work in context.
The Cameroon GCE Advanced Level Accounting is the higher-tier accounting subject of the General Certificate of Education, awarded through the Cameroon Examination Board (Office du Baccalauréat du Cameroun). It is taken mainly by students completing two years of advanced secondary study who intend to read accounting, finance, management or business at university, enter professional training such as ACCA or OHADA-related practice, or move into bookkeeping and audit support roles. The Cameroon GCE A-Level Accounting case studies are 5 cases and about 2,782 words.
1Suspense Account and Capitalised Van Purchase at Mola's Enterprise
At 31 December 2024 the trial balance of Mola's Enterprise, a sole trader, showed a suspense account with a debit balance of 115,000 FCFA. Draft profit for the year was 1,250,000 FCFA.
585 words, about 3 min2Bank Reconciliation at Nkwen Stores
At 31 March 2025 the cash book of Nkwen Stores showed a debit balance of 1,980,000 FCFA, while the bank statement showed a favourable balance of 2,450,000 FCFA. Investigation revealed: • Cheques paid but not yet presented: 620,000 FCFA.
485 words, about 2 min3Admission of C to the A and B Partnership
A and B have shared profits 3:2 and had capitals of 12,000,000 FCFA and 8,000,000 FCFA respectively. Their current accounts were A 1,200,000 FCFA credit and B 300,000 FCFA debit.
615 words, about 3 min4Van Purchase, Disposal and Depreciation at Bafoussam Trading
Bafoussam Trading closes its accounts on 31 December. On 1 January 2024 its motor vehicles account showed cost of 20,000,000 FCFA and accumulated depreciation of 9,000,000 FCFA.
567 words, about 3 min5Kumba Palm Ltd: Profit, Overdraft and Cash Flow
Kumba Palm Ltd reports profit before tax of 18,000,000 FCFA for 2024. The following information is available: depreciation 6,000,000 FCFA; profit on disposal of plant 1,500,000 FCFA; interest expense 2,400,000 FCFA, with interest payable increasing by 400,000 FCFA; tax paid 3,000,000 FCFA; inventory increased by 2,500,000 FCFA; receivables decreased by 1,200,000 FCFA; payables decreased by 900,000 FCFA; plant purchased 30,000,000 FCFA; plant sold for 3,500,000 FCFA; a 10% loan of 5,000,000 FCFA was received; dividends paid 4,000,000 FCFA.
530 words, about 3 min