cameroon gce 2023 intermediate level OHADA Financial Accounting 2
cameroon gce 2023 intermediate level OHADA Financial Accounting 2
The trial balance of APUHMOH & Co on December 31, 2021 is presented as follows in appendix 1
Required:
i. Calculate and complete the missing values.
ii. Knowing that the Profit of the period is 700,000 CFAF, draw up the closing balance sheet. (8.5 marks)
(Total = 20 marks)
(11.5 Marks)
The following transactions were realised by TITI entity for the First quarter of 2022 financial year.
– 05/01/2022, sales of goods for 1,500,000 CFAF tax exclusive on invoice No R405
– 15/01/2022, Deposit of cash into the bank; 2,000,000 CFAF
– 20/01/2022, Settlement of the sales on 05/01/2022 by cheque,
– 24/01/2022, Purchase of goods for 2,981,250 CFAF tax inclusive and paid 1/3 by cash, the balance on credit on
invoice No P207
– 16/01/2022, Acceptance of bill of exchange No. BE1015 from the supplier: 600,000 CFAF, payable after two
months.
– 30/02/2022, Receipt of a promissory note No PN206 from a customer worth 750,000 CFAF, payable on the
05/04/2022.
– 04/03/2022, Purchases of computers for 715,500CFAF tax inclusive. Transport invoiced 50,000 CFAF,
– 15/03/2022, Settlement of loan by bank transfer order; 1,000,000 CFAF,
– 25/03/2022, Settlement of the balance of the transaction on the 24/01/2022 by MTN mobile money.
