Cameroon GCE Intermediate Level 2026 OHADA Financial Reporting Paper 2
Download and revise with the official June 2026 Cameroon GCE Intermediate Level OHADA Financial Reporting Paper 2 for Accounting (ACC). The paper code is 5010.
Paper description
- Subject: OHADA Financial Reporting
- Paper: 2
- Paper code: 5010
- Duration: 2 hours 30 minutes
- Format: Answer five of eight questions
- Examination year: June 2026
Main areas covered
- Cash, inventory and internal control
- Bank reconciliation and correcting entries
- Profit and loss under the OHADA system
- Doubtful debts and depreciation
- Securities, impairment and trial balance
Sample questions and revision prompts
- Explain controls over cash receipts and inventory.
- Prepare a bank reconciliation and the related journal entries.
- Draw up a profit-and-loss account under the OHADA system.
- Calculate provisions for doubtful debts and depreciation.
- Account for securities impairment and correct a trial balance.
Use these prompts to guide your revision, then work through the complete paper under examination conditions.
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