Bac G2 Niger common mistakes
Bac G2 Niger · Understand the traps and how to avoid them.
In journal entries, the candidate records a purchase of goods on credit by debiting the supplier account and crediting the purchase account, i.e. reverses the normal sense of the accounts.
The candidate memorises the wording of the transaction ('chez le fournisseur') instead of the flow of value: goods enter the business, so the charge (achat de marchandises) is debited and the debt to the supplier (fournisseur) is credited. The confusion arises because the supplier is the person named in the document.
What to do instead
Before writing, state in one line what the business receives and what it gives up. Receives goods → debit 601/607; owes money → credit 401. Train on ten mixed credit purchases and sales until the direction is automatic, then check that each entry balances.
In the balance sheet, the candidate places the closing stock of goods in the charges side of the trading account or forgets to reverse the opening stock, so the result is overstated or understated.
The candidate treats the stock as a purchase instead of an inventory adjustment. The opening stock must be credited (it was consumed during the year) and the closing stock debited (it was not consumed), and the candidate applies the movement in the wrong direction.
What to do instead
Write the two inventory entries explicitly before closing: credit 6031 'variation de stocks' for the opening stock, debit it for the closing stock. Then verify that the balance of 6031 equals opening stock minus closing stock, and reconcile the stock figure with the physical inventory sheet.
In compound interest and annuity problems, the candidate mixes the nominal annual rate with the periodic rate, applying 9% per year to a quarterly payment, or uses simple interest for a period longer than one year.
The candidate looks for the formula that looks familiar rather than converting the rate to the period of the payment. Textbooks often give i = t/12 without stating that t is annual and the period monthly, and the candidate copies the formula without checking units.
What to do instead
Always write the rate and the period with their units (i = 9%/4 per quarter, n = 5×4 quarters) before selecting a formula. For any horizon beyond one year, use (1+i)^n, never 1+ni. Cross-check with a rough estimate: a 1,000,000 FCFA loan at 10% for 2 years must give more than 200,000 FCFA of interest.
In break-even analysis, the candidate computes the break-even point by dividing total fixed costs by the margin rate on variable cost instead of the margin rate on sales, or confuses the break-even point in value with the break-even point in quantity.
The candidate learns 'seuil de rentabilité = charges fixes / taux de marge' without checking which denominator the rate refers to. The margin rate on sales (taux de marge sur chiffre d'affaires) is the correct one; the rate on cost gives a different and wrong figure.
What to do instead
Build the table first: sales, variable costs, margin on variable cost (M/CV), fixed costs, result. Compute the ratio M/CV ÷ sales and only then divide fixed costs by that ratio for the value; divide fixed costs by unit margin for the quantity. Check that the two answers are consistent (value = quantity × unit price).
In statistics, the candidate computes a mean of grouped data using the class centres without weighting by frequency, or reads a cumulative frequency table as if it gave individual frequencies.
The candidate treats a frequency table as a list of values. The mean of grouped data is a weighted mean, and cumulative frequencies (effectifs cumulés croissants) are running totals used for the median, not counts per class.
What to do instead
Always add a column n_i × x_i and a total row before dividing. For the median, reconstruct the individual frequencies by differencing the cumulative column, then locate the class containing N/2. Practise on one table both ways until the difference between the two columns is obvious.
In the résumé (summary) exercise, the candidate copies sentences from the text, keeps the examples and figures, and produces a text of the same length as the original.
The candidate confuses summary with paraphrase or with commentary. Under time pressure, copying feels safer than reformulating, and the candidate has not identified the text's thesis before starting to write.
What to do instead
Read twice: first for the thesis, second to mark the three or four supporting ideas. Draft from the marked ideas with the text closed, then reopen it only to check for omissions. Respect the word limit by counting, and remove all examples and figures that only illustrate. Keep the same enunciative system (third person) as the original.
In business English, the candidate writes a letter or email without the conventional structure (no reference line, no subject line, no closing formula) and translates French expressions word for word.
The candidate focuses only on vocabulary and grammar and treats the commercial document as free writing. Calques such as 'I have the honour to inform you' or 'please find joined' come from direct translation of French formulas.
What to do instead
Memorise one template per document type (enquiry, quotation, order, complaint, payment reminder) with its fixed elements: reference, date, subject line, salutation, body, closing. Learn the standard equivalents (please find enclosed, we look forward to hearing from you, we regret to inform you) and use them unchanged.
In labour law answers, the candidate states that any dismissal is lawful once a written letter is sent, ignoring the requirement of a real and serious ground and the procedure (interview, notice, severance).
The candidate reduces the rule to the written form, which is the only element mentioned in the case study. The substantive condition (motif légitime) and the procedural steps are learned separately and not connected in the answer.
What to do instead
Structure every dismissal answer in three stages: the ground (real and serious, factual, not discriminatory), the procedure (convocation, interview, notification, notice), and the consequences (severance, damages if abusive). Cite the applicable rule before applying it to the facts of the case.
In spreadsheet questions, the candidate writes a formula with relative references only, then copies it down a column and obtains wrong results because the reference to a fixed cell (a rate, a total) has shifted.
The candidate knows the function but not the reference modes. The difference between A1, $A$1 and A$1 is taught once and rarely practised, so the candidate copies a working formula and breaks it.
What to do instead
Before copying, ask which references must stay fixed and lock them with $ (e.g. =B2*$F$1 for a rate). Test by copying to two cells and checking the values manually. Also learn to read the formula bar to see which cell a formula actually points to.
In general economics, the candidate answers a question on inflation by listing its causes and effects without linking them to the monetary circuit, or confuses inflation with a rise in the price of one good.
The candidate revises definitions in isolation and does not build the chain money supply → demand → prices. The exam question often asks for a mechanism, and a list of points earns only partial credit.
What to do instead
For each phenomenon, write a short causal chain of four or five links (e.g. credit expansion → money supply increase → demand exceeds supply → general price rise → loss of purchasing power). Use it to structure the answer, and distinguish general inflation from a relative price change in the introduction.