This post consolidates the latest examination questions from the 2026 Computer Science Mock GCE and the OHADA Financial Accounting assessments. These questions are designed to test core competencies in systems architecture, problem-solving, and financial accounting principles.

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2026 Examination Series: Computer Science & Financial Accounting

Part 1: Computer Science – Theory & Application

Section A: Fundamental Computing

1. Hardware Systems:

   • (a) Identify two (02) hardware components found inside a desktop computer system.

   • (b) State one (01) primary function of the Central Processing Unit (CPU).

   • (c) Give two (02) differences between Primary Memory (RAM) and Secondary Memory (HDD/SSD).

2. Software & Internet:

   • (a) Name two (02) types of computer software.

   • (b) Provide an example of application software used specifically for school records collection.

   • (c) Define Utility Software and give one common example.

   • (d) List two (02) common risks associated with using the Internet in an office environment.

Section B: Systems Architecture & Networking

1. Industrial Computing:

   • What is the primary purpose of industrial computing? (Hint: Control and monitor processes).

   • Explain the difference between a microcontroller and a microprocessor.

2. Data Transmission:

   • (a) Distinguish between Serial and Parallel transmission.

   • (b) Explain why Full-duplex communication is preferred in modern networks.

   • (c) Define a Network Protocol and its role in data exchange.

3. Internal Architecture:

   • (a) Identify the port used to connect a computer to a wired network (referencing RJ45).

   • (b) Describe the interaction between the ALU, Control Unit, and Registers during a machine cycle.

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Part 2: Computer Science – Programming & Databases

1. Problem Solving (Algorithms)

• Scenario: A workshop technician plans an algorithm to calculate the product of two numbers using successive addition.

• Tasks:

  • Define the term Algorithm.

  • Draw a flowchart representing the successive addition process.

  • State two (02) qualities of a high-quality algorithm.

2. Database Management

• Concepts:

  • (a) State two (02) advantages of using a database over traditional paper files.

  • (b) Define a Record in the context of a relational database.

  • (c) Explain the function of a Foreign Key in linking related tables.

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Part 3: OHADA Financial Accounting (Paper 1)

1. Commercial Documents:

   • A settlement document issued to a customer by a supplier to postpone the settlement of an invoice is known as what? (Options: Bill of exchange, Promissory note, etc.)

   • What is the difference between an Invoice and a Credit Note?

2. Value Added Tax (VAT) & Discounts:

   • Calculate the Gross Amount of an invoice if the net payable is 446,472 FCFA, subject to 19.25% VAT, a 4% cash discount, and a 2.5% trade discount.

3. Depreciation Calculations:

   • Straight-Line Method: Equipment purchased for 500,000 FCFA with a scrap value of 200,000 FCFA over 4 years. Calculate the half-yearly depreciation charge.

   • Sum of the Year’s Digit Method: Calculate the 2025 depreciation for a motor vehicle purchased for 6,000,000 FCFA on 03/10/2025.

4. Labor & Remuneration:

   • A man worked 42 hours in a week. If 4 hours were at night (10 pm to 2 am), determine the normal hours worked for the week on which basic pay is based.

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Category: GCE Revision / Professional Exams

Tags: #ComputerScience #Accounting #OHADA #Mock2026 #Algorithm #Database #FinancialAccounting