The OHADA Accounting Environment 2 ( Form 2, Accounting Commercials )

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Test your knowledge on OHADA account classes.

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The OHADA Accounting Environment 2 ( Form 2, Accounting Commercials )


The OHADA Accounting Environment 2 ( Form 2, Accounting Commercials )Version en ligne Test your knowledge on OHADA account classes. par YAKILI LMS 1 Class 3 inventories valuation uses FIFO or weighted average. Yes No 2 Class 2 is used for short-term expenses. Yes No 3 Class 3 uses periodic and perpetual methods. Yes No 4 Class 2 covers depreciation of fixed assets. Yes No 5 Class 5 includes safe deposits and petty cash. Yes No 6 Class 3 includes finished goods inventories. Yes No 7 Class 2 covers long-term assets like land and buildings. Yes No 8 The chart assigns numbers to classes: 2 to 6 for assets and expenses. Yes No 9 Class 4 includes accounts payable to suppliers. Yes No 10 Class 5 records employee salaries. Yes No 11 Class 5 treasury management includes cash movements. Yes No 12 Class 5 records cash at bank and cash on hand. Yes No 13 Class 2 assets appear on the balance sheet. Yes No 14 The OHADA framework standardizes charts of accounts. Yes No 15 Class 2 records acquisition of fixed assets. Yes No 16 Class 2 includes intangible assets such as patents. Yes No 17 Class SIX ordinary activities expenses: includes operating expenses. Yes No 18 Class 3 inventories affect cost of goods sold. Yes No 19 Class SIX records marketing and office expenses. Yes No 20 Class 5 cash and cash equivalents are recorded in the treasuries. Yes No 21 Class SIX records expense recognition for ordinary activities. Yes No 22 Class 4 third parties include customers and suppliers to manage debt. Yes No 23 Class 4 includes accounts receivable from customers. Yes No 24 The OHADA environment applies to Cameroon. Yes No 25 Class 2 long-term assets are typically non-current. Yes No 26 Class 3 includes provision for obsolescence. Yes No 27 Class 4 customer ledger shows accounts receivable aging. Yes No 28 Class 5 treasury holds cash and related instruments. Yes No 29 Class SIX includes rent and utilities. Yes No 30 Class 2 fixed assets include buildings and machinery. Yes No 31 Class 5 includes financial investments held for liquidity. Yes No 32 Class 3 includes raw materials inventories. Yes No 33 Class 4 accounts include trade debtors and trade creditors. Yes No 34 Class 4 manages accounts with customers and suppliers. Yes No 35 Class 4 records third-party collections and remittances. Yes No 36 Class 3 records cost of goods sold via valuation. Yes No 37 The chart of accounts helps prepare the balance sheet and income statement. Yes No 38 Class 2 includes asset retirement and disposal accounts. Yes No 39 Class 5 accounts for treasury functions like treasury bills. Yes No 40 Class 6 expenses cover travel costs. Yes No 41 Class SIX includes wages and salaries. Yes No 42 Class 3 handles inventories and stock items. Yes No 43 Class 6 expenses cover communication costs. Yes No 44 Class 5 covers cash, bank, and petty cash. Yes No 45 Class 4 also includes other debtors and creditors. Yes No 46 Class 3 inventories include raw materials, work in progress, and finished goods. Yes No 47 Non-current assets, including permanent resources, appear on the asset side of the balance sheet. Yes No 48 Fixed assets are recorded at cost at initial recognition in OHADA accounting. Yes No 49 Permanent resources are expensed in the year of purchase. Yes No 50 Permanent resources under OHADA Class 1 comprise non-current assets expected to be used for more than one year. Yes No

The OHADA Accounting Environment 2 ( Form 2, Accounting Commercials )

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Créé par

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The OHADA Accounting Environment 2 ( Form 2, Accounting Commercials )Version en ligne

par YAKILI LMS

Class 3 inventories valuation uses FIFO or weighted average.

Class 2 is used for short-term expenses.

Class 3 uses periodic and perpetual methods.

Class 2 covers depreciation of fixed assets.

Class 5 includes safe deposits and petty cash.

Class 3 includes finished goods inventories.

Class 2 covers long-term assets like land and buildings.

The chart assigns numbers to classes: 2 to 6 for assets and expenses.

Class 4 includes accounts payable to suppliers.

Class 5 records employee salaries.

Class 5 treasury management includes cash movements.

Class 5 records cash at bank and cash on hand.

Class 2 assets appear on the balance sheet.

The OHADA framework standardizes charts of accounts.

Class 2 records acquisition of fixed assets.

Class 2 includes intangible assets such as patents.

Class SIX ordinary activities expenses: includes operating expenses.

Class 3 inventories affect cost of goods sold.

Class SIX records marketing and office expenses.

Class 5 cash and cash equivalents are recorded in the treasuries.

Class SIX records expense recognition for ordinary activities.

Class 4 third parties include customers and suppliers to manage debt.

Class 4 includes accounts receivable from customers.

The OHADA environment applies to Cameroon.

Class 2 long-term assets are typically non-current.

Class 3 includes provision for obsolescence.

Class 4 customer ledger shows accounts receivable aging.

Class 5 treasury holds cash and related instruments.

Class SIX includes rent and utilities.

Class 2 fixed assets include buildings and machinery.

Class 5 includes financial investments held for liquidity.

Class 3 includes raw materials inventories.

Class 4 accounts include trade debtors and trade creditors.

Class 4 manages accounts with customers and suppliers.

Class 4 records third-party collections and remittances.

Class 3 records cost of goods sold via valuation.

The chart of accounts helps prepare the balance sheet and income statement.

Class 2 includes asset retirement and disposal accounts.

Class 5 accounts for treasury functions like treasury bills.

Class 6 expenses cover travel costs.

Class SIX includes wages and salaries.

Class 3 handles inventories and stock items.

Class 6 expenses cover communication costs.

Class 5 covers cash, bank, and petty cash.

Class 4 also includes other debtors and creditors.

Class 3 inventories include raw materials, work in progress, and finished goods.

Non-current assets, including permanent resources, appear on the asset side of the balance sheet.

Fixed assets are recorded at cost at initial recognition in OHADA accounting.

Permanent resources are expensed in the year of purchase.

Permanent resources under OHADA Class 1 comprise non-current assets expected to be used for more than one year.