cameroon gce A level 2021 corporate accounting 1

cameroon gce A level 2021 corporate accounting 1

cameroon gce A level 2021 corporate accounting 1

1. Which one of the following elements of salary does not appear in a worker’s pay slip?
A Benefit in kind
B Basic salary
C Overtime
D Personal income tax
_______________________________________________
2. The minimum salary of a worker in Cameroon in accordance with Cameroon labour law irrespective of the nature of job is:
A 28,218 CFAF
B 36,270 CFAF
C 62,000 CFAF
D 50,000 CFAF
_______________________________________________
3. The legal duration of work per week for security guard in agricultural sector is:
A 40 hours
B 45 hours
C 48 hours
D 54 hours
_______________________________________________
4. Which one of the following is not a fiscal deduction on salary?
A Land bank tax
B Audio visual contribution
C Local development tax
D National social insurance contribution
_______________________________________________
5. A worker with an hourly wage rate of 1,000 CFAF has put in 58 hours at work in a certain week. His overtime earned based on the normal system for the week is:
A 9,600 CFAF
B 10,400 CFAF
C 22,800 CFAF
D 21,600 CFAF
_______________________________________________
6. An invoice issued by A to B carries a gross amount of 800,000 CFAF, net amount of 600,000 CFAF. A credit note with a net amount of 100,000 F was issued by A to B adjusting the invoice. What is the amount payable by B?
A 600,000 CFAF
B 700,000 CFAF
C 500,000 CFAF
D 800,000 CFAF

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