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Algeria IESPC Accounting Contest study materials
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Algeria IESPC Accounting Contest practice questions

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Question 1Financial Accounting and Reporting

Under the accrual basis of accounting, when should revenue from the sale of goods be recognised?

  1. When the goods are ordered by the customer
  2. When the invoice is printed and mailed to the customer
  3. When the cash from the sale is actually received
  4. When the significant risks and rewards of ownership are transferred to the buyer Correct answer.

Explanation

Accrual accounting recognises revenue when the performance obligation is satisfied, which for goods generally occurs when control, including the significant risks and rewards of ownership, passes to the buyer. The timing of cash collection is irrelevant to recognition under accrual accounting and instead affects only the receivable.

Question 2Financial Accounting and Reporting

A company buys equipment for 500,000 DA with an estimated residual value of 50,000 DA and a useful life of 5 years. Using straight-line depreciation, what is the annual depreciation charge?

  1. 110,000 DA
  2. 90,000 DA Correct answer.
  3. 80,000 DA
  4. 100,000 DA

Explanation

Straight-line depreciation spreads the depreciable amount, which is cost minus residual value, evenly over the useful life. Here (500,000 − 50,000) ÷ 5 = 90,000 DA per year. Residual value is excluded because it is expected to be recovered on disposal.

Question 3Financial Accounting and Reporting

Which of the following best describes the accounting equation underlying the statement of financial position?

  1. Assets = Liabilities + Equity Correct answer.
  2. Equity = Assets + Liabilities
  3. Assets = Equity − Liabilities
  4. Liabilities = Assets + Equity

Explanation

The statement of financial position rests on the identity that total assets equal the sum of liabilities and equity, because all resources must be financed either by creditors or by owners. Every transaction preserves this equality through double entry.

Question 4Financial Accounting and Reporting

A business receives 120,000 DA in advance from a client for services to be delivered next quarter. How should this be recorded at receipt?

  1. As a deferred income liability Correct answer.
  2. As an increase in share capital
  3. As a prepaid expense asset
  4. As revenue in the income statement

Explanation

Cash received before the service is performed creates a present obligation to deliver, so it is recorded as a contract liability, often called deferred income. Revenue is recognised only as the service is delivered in the following period.

Question 5Financial Accounting and Reporting

Which financial statement reports the cash generated and used by operating, investing and financing activities over a period?

  1. The statement of profit or loss
  2. The statement of changes in equity
  3. The statement of cash flows Correct answer.
  4. The statement of financial position

Explanation

The statement of cash flows classifies receipts and payments into operating, investing and financing activities and reconciles opening and closing cash. It complements accrual-based statements by showing actual liquidity movements.

Question 6Financial Accounting and Reporting

A company's current assets total 800,000 DA and current liabilities total 400,000 DA. What is the current ratio?

  1. 0.5
  2. 4.0
  3. 1.5
  4. 2.0 Correct answer.

Explanation

The current ratio is current assets divided by current liabilities, so 800,000 ÷ 400,000 = 2.0. A ratio of 2.0 indicates the entity holds twice as many short-term resources as short-term obligations.

Question 7Financial Accounting and Reporting

Which of the following items is classified as a non-current asset?

  1. Prepaid rent for the next month
  2. Inventory held for resale
  3. A delivery vehicle used in operations for eight years Correct answer.
  4. Trade receivables due within 30 days

Explanation

A non-current asset is one the entity expects to use or realise beyond twelve months, such as operational equipment. The delivery vehicle will be used over eight years and is therefore a property, plant and equipment item.

Question 8Financial Accounting and Reporting

What is the primary purpose of preparing a trial balance?

  1. To calculate the amount of tax payable to the treasury
  2. To determine the market value of the entity's assets
  3. To disclose the entity's accounting policies
  4. To prove that total debits equal total credits in the ledger Correct answer.

Explanation

A trial balance lists ledger balances and confirms that total debits equal total credits, which detects certain arithmetic and posting errors. It does not prove the absence of all errors, nor does it measure value or tax.

Question 9Financial Accounting and Reporting

An entity sells goods on credit for 300,000 DA, excluding VAT, and Algerian VAT applies at 19%. What amount is recorded in the customer receivable account?

  1. 357,000 DA Correct answer.
  2. 319,000 DA
  3. 300,000 DA
  4. 243,000 DA

Explanation

The receivable includes the selling price plus output VAT collected on behalf of the tax authority. VAT is 300,000 × 19% = 57,000 DA, giving a receivable of 357,000 DA. The VAT is a liability to the treasury, not revenue.

Question 10Financial Accounting and Reporting

A machine is purchased for 1,200,000 DA. It is expected to produce 400,000 units over its life and has no residual value. In the first year 90,000 units are produced. What is the depreciation charge using the units-of-production method?

  1. 300,000 DA
  2. 240,000 DA
  3. 360,000 DA
  4. 270,000 DA Correct answer.

Explanation

The units-of-production method allocates cost in proportion to actual output. The rate is 1,200,000 ÷ 400,000 = 3 DA per unit, so 90,000 units give 270,000 DA. This method matches the charge to usage rather than to time.

Question 11Financial Accounting and Reporting

Under the allowance method, an entity estimates that 2% of its 5,000,000 DA trade receivables will be uncollectible and has an existing allowance of 40,000 DA. What is the impairment expense for the period?

  1. 140,000 DA
  2. 40,000 DA
  3. 60,000 DA Correct answer.
  4. 100,000 DA

Explanation

The required allowance is 2% × 5,000,000 = 100,000 DA. Because 40,000 DA already exists, only the increase of 60,000 DA is charged to profit or loss. The existing allowance is adjusted rather than duplicated.

Question 12Financial Accounting and Reporting

Which of the following costs should be capitalised as part of the cost of a new building acquired for operational use?

  1. Advertising costs to promote the entity's products
  2. Legal fees directly attributable to the acquisition Correct answer.
  3. Staff training costs for the employees who will work there
  4. Annual property insurance after the building is in use

Explanation

Directly attributable costs necessary to bring an asset to the location and condition for its intended use, such as acquisition legal fees, are capitalised. Costs incurred after the asset is ready for use, or costs unrelated to the asset, are expensed.

Question 13Financial Accounting and Reporting

An entity issues a 12%, 1,000,000 DA bond at par on 1 January, with interest payable annually on 31 December. What is the interest expense recognised for the year under the effective interest method?

  1. 120,000 DA Correct answer.
  2. 12,000 DA
  3. 1,120,000 DA
  4. 60,000 DA

Explanation

When a bond is issued at par, the coupon rate equals the effective rate, so interest expense is 1,000,000 × 12% = 120,000 DA. The expense accrues over the year regardless of the payment date.

Question 14Financial Accounting and Reporting

A company reports profit before tax of 900,000 DA. Non-deductible expenses are 100,000 DA and there is no other adjustment. With a corporate tax rate of 25%, what is the income tax expense?

  1. 275,000 DA
  2. 250,000 DA Correct answer.
  3. 225,000 DA
  4. 200,000 DA

Explanation

Taxable profit is accounting profit adjusted for non-deductible items, giving 900,000 + 100,000 = 1,000,000 DA. Applying 25% produces an income tax expense of 250,000 DA.

Question 15Financial Accounting and Reporting

Which of the following transactions increases both total assets and total equity?

  1. Issuing shares for cash at par value Correct answer.
  2. Declaring a dividend payable to shareholders
  3. Purchasing inventory on credit
  4. Paying a supplier's invoice in cash

Explanation

Issuing shares for cash increases the bank balance (an asset) and share capital (equity) by the same amount. The other transactions either reshuffle assets or increase liabilities while reducing equity.

Question 16Financial Accounting and Reporting

At year end, an entity has inventory with a cost of 400,000 DA and a net realisable value of 350,000 DA. At what amount should the inventory be measured?

  1. 400,000 DA
  2. 50,000 DA
  3. 350,000 DA Correct answer.
  4. 375,000 DA

Explanation

Inventory is measured at the lower of cost and net realisable value. Because net realisable value of 350,000 DA is below cost, the inventory is written down to 350,000 DA and a 50,000 DA loss is recognised.

Question 17Financial Accounting and Reporting

An entity's bank statement shows a balance of 520,000 DA, while its cash book shows 480,000 DA. Outstanding cheques total 90,000 DA and deposits not yet credited total 50,000 DA. What is the adjusted bank balance?

  1. 480,000 DA Correct answer.
  2. 560,000 DA
  3. 440,000 DA
  4. 520,000 DA

Explanation

Starting from the bank statement, deduct outstanding cheques and add deposits not yet credited: 520,000 − 90,000 + 50,000 = 480,000 DA. The adjusted figure agrees with the cash book, confirming the reconciliation.

Question 18Financial Accounting and Reporting

Which of the following best describes the going concern assumption in financial reporting?

  1. All revenues must be recognised when cash is received
  2. Assets are always measured at their liquidation value
  3. The entity is expected to continue operating for the foreseeable future Correct answer.
  4. Financial statements must be prepared at historical cost only

Explanation

Going concern assumes the entity will continue in operation for the foreseeable future without intending or needing to liquidate. This justifies measuring assets on a basis other than break-up value and supports the accrual basis.

Question 19Financial Accounting and Reporting

A firm reports net profit of 600,000 DA, depreciation of 80,000 DA and an increase in trade receivables of 30,000 DA. Using the indirect method, what is the net cash from operating activities?

  1. 550,000 DA
  2. 710,000 DA
  3. 600,000 DA
  4. 650,000 DA Correct answer.

Explanation

Under the indirect method, non-cash depreciation is added back and an increase in receivables is deducted: 600,000 + 80,000 − 30,000 = 650,000 DA. The receivable increase represents revenue not yet converted into cash.

Question 20Financial Accounting and Reporting

Which of the following events after the reporting period is a non-adjusting event under the relevant standard?

  1. The bankruptcy of a major customer whose receivable existed at year end
  2. Settlement of a lawsuit that existed at the reporting date
  3. A court judgment confirming an obligation that existed at the reporting date
  4. A fire that destroyed a warehouse two months after the reporting date Correct answer.

Explanation

A fire occurring after the reporting date provides no evidence about conditions existing at year end, so it is non-adjusting and only disclosed if material. Events that confirm conditions already present at the reporting date, such as a customer bankruptcy or a confirming judgment, are adjusting.

Question 21Financial Accounting and Reporting

An entity leases equipment for five years with annual payments of 200,000 DA payable in arrears. The interest rate implicit in the lease is 10%, and the present value of an annuity of 1 for five years at 10% is 3.7908. What is the initial lease liability?

  1. 379,080 DA
  2. 200,000 DA
  3. 758,160 DA Correct answer.
  4. 1,000,000 DA

Explanation

The lease liability is measured at the present value of the lease payments, calculated as 200,000 × 3.7908 = 758,160 DA. Undiscounted payments overstate the liability because they ignore the time value of money.

Question 22Financial Accounting and Reporting

A company sells goods with a two-year warranty and estimates that warranty costs will be 3% of sales. Sales for the year are 4,000,000 DA and warranty costs actually incurred are 60,000 DA. What is the closing warranty provision?

  1. 60,000 DA Correct answer.
  2. 180,000 DA
  3. 0 DA
  4. 120,000 DA

Explanation

A provision is recognised for the present obligation arising from past sales. The required provision is 3% × 4,000,000 = 120,000 DA, and after deducting 60,000 DA already incurred, the closing balance is 60,000 DA.

Question 23Financial Accounting and Reporting

An entity acquires a subsidiary for 2,000,000 DA. The fair value of the identifiable net assets acquired is 1,700,000 DA. What is the amount of goodwill arising on consolidation?

  1. 2,000,000 DA
  2. 300,000 DA Correct answer.
  3. −300,000 DA
  4. 1,700,000 DA

Explanation

Goodwill is the excess of the consideration transferred over the acquirer's share of the fair value of identifiable net assets. Here 2,000,000 − 1,700,000 = 300,000 DA, recognised as an asset and tested annually for impairment.

Question 24Financial Accounting and Reporting

An entity uses the revaluation model for a building carried at 1,000,000 DA. A revaluation shows a fair value of 1,300,000 DA. There was no previous revaluation. How should the increase be treated?

  1. Recognised as a liability until the building is sold
  2. Recognised in other comprehensive income and accumulated in a revaluation surplus Correct answer.
  3. Recognised immediately in profit or loss
  4. Recognised as revenue in the income statement

Explanation

An upward revaluation with no prior downward revaluation is recognised in other comprehensive income and accumulated in equity as a revaluation surplus. It is not recycled to profit or loss on disposal but transferred within equity.

Question 25Financial Accounting and Reporting

An entity reports a profit before tax of 1,500,000 DA. It has a deductible temporary difference of 200,000 DA and a tax rate of 25%. Assuming no other differences, what is the deferred tax effect of the temporary difference?

  1. A deferred tax asset of 375,000 DA
  2. No deferred tax is recognised
  3. A deferred tax asset of 50,000 DA Correct answer.
  4. A deferred tax liability of 50,000 DA

Explanation

A deductible temporary difference will reduce future taxable profit, creating a deferred tax asset measured at 200,000 × 25% = 50,000 DA. It is recognised only to the extent that future taxable profit is probable.

Question 26Financial Accounting and Reporting

Under the SCF (Systeme Comptable Financier), which accounting equation describes the structure of the balance sheet?

  1. Capitaux propres = Actif immobilise + Dettes
  2. Produits = Charges + Resultat
  3. Actif = Passif, where Passif comprises capitaux propres and dettes Correct answer.
  4. Actif circulant = Passif circulant + Tresorerie

Explanation

The SCF balance sheet is built on the identity that total assets (actif) equal total liabilities and equity (passif), with passif split into capitaux propres and dettes. This reflects the dual-entry logic in which every resource has a corresponding claim. The other formulations misstate the relationship between permanent resources and current items.

Question 27Financial Accounting and Reporting

An entity records a credit sale of merchandise. Under the SCF, which accounts are debited and credited at the moment of invoicing, before any cash settlement?

  1. Debit Clients, credit Ventes de marchandises (and credit TVA collectee if applicable) Correct answer.
  2. Debit Clients, credit Fournisseurs
  3. Debit Ventes de marchandises, credit Clients
  4. Debit Banque, credit Ventes de marchandises

Explanation

A credit sale increases the receivable Clients (an asset) and recognises revenue in Ventes de marchandises, with output VAT recorded as TVA collectee owed to the tax authority. The receivable is debited because the customer now owes the entity. Cash is not involved until settlement.

Question 28Financial Accounting and Reporting

Which statement correctly characterises the 'compte de resultat' under the SCF?

  1. It shows the movement in capitaux propres between two year ends
  2. It lists only cash inflows and outflows of the period
  3. It presents charges and produits by nature and derives the resultat net of the period Correct answer.
  4. It records the permanent resources available to finance fixed assets

Explanation

The SCF income statement (compte de resultat) classifies charges and produits by nature, such as purchases, services externes, personnel and depreciation, and arrives at the net result. It is an accrual-based performance statement, not a cash statement. The balance sheet, by contrast, presents resources and their uses.

Question 29Financial Accounting and Reporting

An entity purchases office supplies for 50,000 DA excluding VAT, paying by bank transfer; Algerian VAT is 19%. What is the total amount debited to the bank credit entry (i.e., the cash outflow)?

  1. 59,500 DA Correct answer.
  2. 41,500 DA
  3. 50,000 DA
  4. 9,500 DA

Explanation

The invoice total is the net amount plus VAT: 50,000 + (50,000 x 19%) = 50,000 + 9,500 = 59,500 DA. The bank is credited for the full amount paid, while the VAT is recorded as deductible input tax. The expense account receives only the net 50,000 DA.

Question 30Financial Accounting and Reporting

An entity's inventory at year end has a cost of 620,000 DA. Part of the stock is obsolete: its net realisable value is 540,000 DA while the remainder is expected to sell above cost. Under the SCF, how should inventory be measured?

  1. At the higher of cost and net realisable value to reflect selling potential
  2. Always at historical cost of 620,000 DA regardless of realisable value
  3. At the lower of cost and net realisable value, item by item, giving 540,000 DA for the obsolete line Correct answer.
  4. At replacement cost, which is assumed to equal net realisable value

Explanation

Inventory is measured at the lower of cost and net realisable value, applied item by item or by group of similar items. The obsolete line is therefore written down to 540,000 DA, while the remaining stock stays at cost. Measuring the whole inventory at the higher amount would overstate assets.

Question 31Financial Accounting and Reporting

An entity buys equipment for 900,000 DA on 1 April. Depreciation is straight-line over five years with no residual value, charged from the month of acquisition. What is the depreciation charge for that first financial year, which ends on 31 December?

  1. 135,000 DA Correct answer.
  2. 180,000 DA
  3. 45,000 DA
  4. 150,000 DA

Explanation

Annual depreciation is 900,000 / 5 = 180,000 DA. Because the asset is used for nine months (April to December), the first-year charge is 180,000 x 9/12 = 135,000 DA. Charging a full year would overstate the expense for the period.

Question 32Financial Accounting and Reporting

An entity receives a bank statement showing a balance of 730,000 DA while its cash book shows 690,000 DA. Outstanding cheques issued total 60,000 DA and a customer's direct transfer of 20,000 DA has not yet been recorded in the cash book. What is the reconciled bank balance?

  1. 790,000 DA
  2. 670,000 DA Correct answer.
  3. 650,000 DA
  4. 710,000 DA

Explanation

Start from the bank statement balance and deduct cheques issued but not yet presented: 730,000 - 60,000 = 670,000 DA. The unrecorded direct transfer is a cash book adjustment, not a bank statement adjustment, so it does not enter this reconciliation. The adjusted bank figure should then agree with the corrected cash book.

Question 33Financial Accounting and Reporting

Under the SCF, which item is presented within capitaux propres rather than as a liability?

  1. A bank loan repayable in three years
  2. Trade payables due to suppliers within 60 days
  3. Reserves legales constituted from annual appropriations of profit Correct answer.
  4. A provision for a probable litigation loss

Explanation

Legal reserves are appropriations of retained earnings and form part of equity, representing permanent resources belonging to the owners. Loans, trade payables and provisions for probable losses are obligations to external parties and are classified as dettes. Equity and liabilities are presented separately because they carry different claims on the entity.

Question 34Financial Accounting and Reporting

An entity's trial balance shows total debits of 4,250,000 DA and total credits of 4,250,000 DA, yet the books contain an error. Which error is consistent with a trial balance that still balances?

  1. A purchase of 30,000 DA was recorded as a debit of 30,000 DA and a credit of 3,000 DA
  2. A sale of 80,000 DA was completely omitted from the accounting records Correct answer.
  3. A payment of 45,000 DA was posted as a debit to Banque and a credit to Fournisseurs
  4. A cash receipt of 12,000 DA was debited to Banque but not credited anywhere

Explanation

An error of complete omission removes both the debit and the credit, so total debits and credits remain equal and the trial balance still balances. The trial balance only detects errors that create an inequality between debit and credit totals. Errors of principle, compensating errors and complete omissions therefore escape detection.

Question 35Financial Accounting and Reporting

An entity issues 500,000 DA of bonds at a discount, receiving 470,000 DA. Under the SCF, how is the 30,000 DA difference treated?

  1. It is recorded as a reduction of equity because the issue was below par
  2. It is recorded as a debt issuance discount that is amortised over the life of the bond as additional interest expense Correct answer.
  3. It is recognised immediately as a loss in the income statement on the issue date
  4. It is ignored, and the bond is carried at its nominal value of 500,000 DA

Explanation

The bond is initially recognised at the proceeds received, and the discount represents extra borrowing cost that is amortised over the term, increasing the effective interest charge. This yields a carrying amount that converges to the nominal value at maturity. Recognising the whole discount immediately would front-load an expense that relates to the entire borrowing period.

Question 36Financial Accounting and Reporting

An entity grants a customer a 10% trade discount on a list price of 200,000 DA and also offers a 2% settlement discount for payment within 10 days. The customer pays within the discount period. Under the SCF, what net revenue is recognised?

  1. 176,400 DA Correct answer.
  2. 200,000 DA
  3. 180,000 DA
  4. 196,000 DA

Explanation

The trade discount reduces the invoiced price: 200,000 x 90% = 180,000 DA. The settlement discount is then applied because the customer pays early: 180,000 x 98% = 176,400 DA. Revenue is measured at the fair value of the consideration actually received.

Question 37Financial Accounting and Reporting

An entity has a deductible temporary difference of 250,000 DA and an enacted tax rate of 26%. It expects sufficient future taxable profit. What is the deferred tax effect, and how is it presented?

  1. No recognition, because temporary differences are never recognised
  2. A deferred tax asset of 65,000 DA, netted against share capital
  3. A deferred tax liability of 65,000 DA, presented with trade payables
  4. A deferred tax asset of 65,000 DA, presented separately from current tax Correct answer.

Explanation

A deductible temporary difference gives rise to a deferred tax asset measured at the enacted rate: 250,000 x 26% = 65,000 DA. Recognition is justified because future taxable profit is expected to absorb the deduction. Deferred tax is presented as a separate tax line, not merged with operating liabilities or equity.

Question 38Financial Accounting and Reporting

An entity's profit before tax is 2,400,000 DA. The tax rate is 25%, and there is a non-tax-deductible fine of 120,000 DA. What is the effective tax rate?

  1. 26.25% Correct answer.
  2. 23.75%
  3. 30.00%
  4. 25.00%

Explanation

Taxable profit is 2,400,000 + 120,000 = 2,520,000 DA, giving tax of 630,000 DA. The effective rate is 630,000 / 2,400,000 = 26.25%, above the statutory rate because the fine is not deductible. Non-deductible items always push the effective rate above the nominal rate.

Question 39Financial Accounting and Reporting

An entity uses the revaluation model for a building carried at 1,000,000 DA (original cost 1,200,000 DA, accumulated depreciation 200,000 DA). A revaluation to 1,400,000 DA is the first revaluation. How is the surplus treated?

  1. 400,000 DA is credited to a revaluation surplus within equity Correct answer.
  2. The surplus is credited directly to retained earnings as a prior-year adjustment
  3. 400,000 DA is recognised as profit in the income statement
  4. 200,000 DA is credited to equity and 200,000 DA to profit

Explanation

Because this is the first revaluation and the carrying amount rises, the entire increase of 400,000 DA (1,400,000 - 1,000,000) is recognised in other comprehensive income and accumulated in a revaluation surplus within equity. It is not taken to profit, and it is not a prior-period adjustment. Gains previously recognised in profit may later be recycled, but that is not the case here.

Question 40Financial Accounting and Reporting

An entity sells goods on 20 December with a right of return allowing customers to return items within 30 days. At 31 December, it estimates that 8% of the 1,500,000 DA invoiced will be returned. Under the SCF, how should revenue and the related liability be reported at year end?

  1. Revenue of 1,380,000 DA, with the 120,000 DA deducted from inventory only
  2. Revenue of 1,500,000 DA, with a 120,000 DA provision presented within equity
  3. Revenue of 1,380,000 DA, with a refund liability of 120,000 DA Correct answer.
  4. Revenue of 1,500,000 DA, with no liability until goods are actually returned

Explanation

Revenue is recognised only for the consideration the entity expects to be entitled to, so the expected return of 8% x 1,500,000 = 120,000 DA is not recognised as revenue. A refund liability of 120,000 DA is recorded for the obligation to refund, and the related inventory right is adjusted separately. This reflects that control of the returned goods is expected to pass back to the seller.

Question 41Management Accounting and Cost Accounting

Dans une entreprise industrielle, le coût de production d'un produit fabriqué comprend uniquement les charges engagées jusqu'à quel stade du cycle d'exploitation ?

  1. Jusqu'à la livraison au client final
  2. Jusqu'à l'encaissement du prix de vente
  3. Jusqu'à la distribution et au service après-vente
  4. Jusqu'à l'entrée du produit en magasin de produits finis Correct answer.

Explanation

Le coût de production regroupe les charges de fabrication (matières consommées, main-d'œuvre directe, charges indirectes de production) jusqu'à l'obtention du produit fini stocké. Les frais de distribution et de service après-vente relèvent du coût de revient, pas du coût de production.

Question 42Management Accounting and Cost Accounting

Les charges indirectes d'un centre d'analyse sont réparties entre les coûts des produits au moyen d'une unité de mesure appelée :

  1. Seuil de rentabilité
  2. Taux de marge
  3. Unité d'œuvre Correct answer.
  4. Coefficient d'imputation rationnelle

Explanation

L'unité d'œuvre est la base de répartition des charges indirectes d'un centre d'analyse vers les coûts des produits (heure-machine, heure de main-d'œuvre, kg de matière, etc.). Elle doit être homogène à l'activité du centre et mesurable de façon fiable.

Question 43Management Accounting and Cost Accounting

Une entreprise produit 1 000 unités. Matières consommées : 20 000 DA ; main-d'œuvre directe : 15 000 DA ; charges indirectes de production : 10 000 DA. Quel est le coût de production unitaire ?

  1. 45 DA Correct answer.
  2. 35 DA
  3. 30 DA
  4. 50 DA

Explanation

Le coût de production total est de 20 000 + 15 000 + 10 000 = 45 000 DA. En divisant par 1 000 unités, on obtient un coût unitaire de 45 DA.

Question 44Management Accounting and Cost Accounting

Dans la méthode des coûts variables, les charges fixes sont traitées de la façon suivante :

  1. Elles sont réparties entre les produits selon les unités d'œuvre
  2. Elles sont exclues du coût des produits et imputées globalement au résultat de la période Correct answer.
  3. Elles sont incorporées dans le coût unitaire au prorata de l'activité réelle
  4. Elles sont stockées avec les produits finis jusqu'à leur vente

Explanation

En coûts variables, seules les charges variables entrent dans le coût du produit ; les charges fixes de période sont déduites en bloc du résultat. Cela permet de mettre en évidence la marge sur coût variable et le point mort.

Question 45Management Accounting and Cost Accounting

Le seuil de rentabilité d'une entreprise se définit comme le chiffre d'affaires pour lequel :

  1. La marge sur coût variable égale les charges fixes Correct answer.
  2. Le coût variable unitaire est nul
  3. Le résultat net est maximal
  4. Les charges fixes égalent le coût de production

Explanation

Au seuil de rentabilité, la marge sur coût variable couvre exactement les charges fixes, d'où un résultat nul. Il s'exprime en chiffre d'affaires ou en quantités et sert à évaluer le risque d'exploitation.

Question 46Management Accounting and Cost Accounting

Parmi les propositions suivantes, laquelle correspond à une charge indirecte de production ?

  1. Le salaire de l'ouvrier affecté exclusivement à une machine
  2. La matière première incorporée dans le produit
  3. La commission versée au représentant sur une vente
  4. L'amortissement du bâtiment de l'atelier de fabrication Correct answer.

Explanation

L'amortissement du bâtiment de l'atelier est une charge commune à plusieurs produits ; il est donc indirect et doit être réparti via un centre d'analyse. Les matières et la main-d'œuvre directe sont affectées sans répartition, et la commission est une charge de distribution.

Question 47Management Accounting and Cost Accounting

Dans un centre d'analyse, l'activité normale est de 2 000 unités d'œuvre et l'activité réelle de 1 600 unités. Le coefficient d'imputation rationnelle est de :

  1. 1,25
  2. 0,20
  3. 1,60
  4. 0,80 Correct answer.

Explanation

Le coefficient d'imputation rationnelle est le rapport entre l'activité réelle et l'activité normale, soit 1 600 / 2 000 = 0,80. Il sert à corriger la charge fixe pour neutraliser l'effet des sous-activités.

Question 48Management Accounting and Cost Accounting

La méthode ABC (Activity Based Costing) se distingue des centres d'analyse principalement parce qu'elle :

  1. Se limite aux charges directes de production
  2. Calcule le coût uniquement à partir des heures de main-d'œuvre directe
  3. Répartit les charges indirectes en fonction des activités et de leurs inducteurs de coût Correct answer.
  4. Supprime toute affectation des charges indirectes

Explanation

L'ABC découpe l'organisation en activités et impute les charges indirectes selon des inducteurs de coût mesurant la consommation réelle de chaque activité. Elle améliore la finesse du calcul dans les environnements où les charges indirectes sont importantes.

Question 49Management Accounting and Cost Accounting

Une entreprise vend 5 000 unités à 200 DA l'unité. Le coût variable unitaire est de 120 DA et les charges fixes s'élèvent à 300 000 DA. Quel est le résultat ?

  1. 400 000 DA
  2. 100 000 DA Correct answer.
  3. 300 000 DA
  4. 80 000 DA

Explanation

La marge sur coût variable est de (200 − 120) × 5 000 = 400 000 DA. En déduisant les charges fixes de 300 000 DA, le résultat s'établit à 100 000 DA.

Question 50Management Accounting and Cost Accounting

Une entreprise a un chiffre d'affaires de 800 000 DA, des charges variables de 480 000 DA et des charges fixes de 200 000 DA. Quel est son seuil de rentabilité en chiffre d'affaires ?

  1. 320 000 DA
  2. 200 000 DA
  3. 800 000 DA
  4. 500 000 DA Correct answer.

Explanation

Le taux de marge sur coût variable est de (800 000 − 480 000) / 800 000 = 40 %. Le seuil de rentabilité vaut charges fixes / taux de marge, soit 200 000 / 0,40 = 500 000 DA.