cameroon gce advanced level 2026 cost and management accounting 3
Download the official Cameroon GCE Advanced Level 2026 Cost and Management Accounting Paper 3. This Technical and Vocational Education Examination paper is for the Accounting specialty, subject code 7010.
Find more papers on the Cameroon GCE Commercial A Level Accounting subject page.
Paper description
- Examination: Cameroon GCE Board – Technical and Vocational Education
- Level: Advanced Level
- Session: June 2026
- Subject: Cost and Management Accounting
- Subject code: 7010
- Paper: 3
- Duration: Three hours
The paper comprises six questions carrying 20 marks each. Candidates answer five questions and must show all necessary calculations. The examination assesses practical competence in costing, budgeting, decision-making and financial analysis.
Main topics covered
- Standard costing, flexible budgets and variance analysis
- Stock management, economic order quantity and supply budgets
- Contribution, break-even analysis and margin of safety
- Cash budgeting and working-capital planning
- Linear programming and optimal production decisions
- Net present value, payback, internal rate of return and accounting rate of return
Sample questions from the 2026 paper
- Standard costing: MATOH Plc provides standard and actual production costs. Candidates prepare a flexible-budget equation, a standard cost card, a comparison of standard and actual costs, and analyse the direct-labour variance.
- Stock and supply budgeting: DONALDCAM supplies monthly palm-oil consumption and inventory data. Candidates determine stock-management elements and economic order quantity, then prepare a six-month supply budget.
- Linear programming: An enterprise produces two products in three workshops with limited capacity. Candidates formulate the objective function and constraints, draw the feasible region and determine the economic optimum.
- Investment appraisal: A hospital considers purchasing specialised equipment. Candidates calculate net present value, discounted payback period, internal rate of return and accounting rate of return.
