REPUBLIQUEDUCAMEROUN REPUBLI COFCAMEROON

Pai
x-Travai
l-Pat
rie Peace
-Work-Father
land
-------------- ----------------
MINI
STÈREDEL’ ENSEIGNEMENTSUPÉRI EUR MINI
STRYOFHI GHEREDUCATI ON
-------------- ----------------
COMMISSI
ON NATI ONALED’ ORGANI SATI
ON DE NATI
ONALCOMMI SSI
ON FORTHE
L’
EXAMEN HIGHERNATI ONALDI PLOMAEXAM ORGANI
SATION OFHI GHERNATI ONALDI
PLOMA
(
HND) (HND)EXAM
---------------- ----------------

Nat
ionalExam ofHi
ghe
rNat
ionalDi
ploma–2021Se
ssi
on

Spec
ial
ty/
Opti
on:Acc
ount
anc
y
Paper
:CaseStudy
Durati
on:6hours Cr
edi
t:14

INSTRUCTI ONSTO CANDI

DATES
 Thi
spape
rcarr
iesfoursec
tions.
 Youar
erequi
redtoa t
tempta l
ltheque
sti
ons
.
 Onl
ynon-progr
amma blecalcul
ator
sandOHADAChart
sofAc
count
sar
eaut
hor
ise
d.

SECTI
ON A:DAI
LYOPERATI
ONS/30mar
ks
Que
sti
on1/15mar
ks

Youha vebe ena ssi

gne dtoca lc
ula t
et henetsalaryofKa ngVi ncent,ac at
egory10wor kerofMI LIMINI
ent
erpri
se,andt ofil
lhispa ysli
p.Thef oll
owinginf or mati
onisa vail
able:
- Wor ker’
shour lyrate510CFAF
- Ka ngha swor ke dasf oll
owsf orFebruary2019:
 1stwe ek:43hour sinc l
uding2hour sonSunday
 2ndwe ek:49hour s
 3rdwe ek:40hour spl us3hour snig htdut y
 4thwe ek:60hour s
- Hei se nti
tl
edt o5,000CFAFe nt
erta
inme nta l
lowance,2, 550CFAFl ongevi
tyallowanceand
4,
000CFAFt echnicalall
owa nces.
- Hi sc ontri
butiont ol ocalde v e
lopmentt axi s500CFAFpe rmont h.Ot herdeducti
onsonhis
sal
a ryinc l
ude:Pe rs
ona lI ncomeTax( PIT)5, 067CFAF,Addi t
ionalCounc i
lTax( 10% ofPIT)
,
OldAg ePe nsi
on5, 833CFAFa ndAudi oVi s ualContri
bution750CFAF.
Requir
ed:
a) De terminetheov erti
me( usea ppendix1). (7marks)
b)Es tablishPa ys
lipNo:018ofKANGVi nc entf orFebruar
y2019( useappendix2). (
6
mar ks)
c) Rec ordt hePay sl
ipNo:018i nt hec l
assi
caljour nalofMI LIMI NIenterpr
ise. (
2
mar ks)

Que
sti
on2/15mar
ks

NKEM e nte r
pr i
sehasprov idedyouwi t
ht hefoll
owingt r
ansact
ionsforthemonthofJune2001:
June1Ope nings t
ockint hewa rehouse350c rat
esat1,000CFAFe achandincons
ignment100crat
esa
t
1,000CFAFe ac
h
June2Pur cha sedbycheque150c ratesat1,000CFAFe ach
June3Cons i
g nedtocustome rs175c rate
sat1, 500CFAFe ac
h
June4Cus tome r
sret
urned250c ratesat1,300CFAFe ach
June540c ratesweredestroyedint hewar ehouse
June6Cus tome r
sdest
roy ed5c rate
sa ndr et
ained20c r
atesforinte
rnaluse
N/ B:VAT19. 25% andt hee nte
rpriseusesperpetua
linventory.
Require
d:
©HND2021/
ACC/
Cas
e.St
udy/
Set
.A Page1of1
 a) Pr
epareas t
ockc ar
dofcont
aine
rsi
nqua nt
it
y(useappe
ndi
x3). (
6
marks)
b)Re cor
dt hetrans
acti
onsi
nthecl
ass
icalj
our
nalofNKEM ente
rpr
ise
. (
9
marks)

SECTI
ON B:END-OF-YEARWORK(
15mar
ks)

Que
sti
on3/15mar
ks

MONEYHARDEnt
erpr
isehaspr
ovi
dedyouwi
tht
hef
oll
owi
ngt
wodoc
ume
nts
:

Ba nkAc countKe ptByMONEYHARDEnt

erpr
ise
Dat
e De s
cri
ption Dr CR
10/
12/2017 Bal
anceb/ d 198,
000
17/
12/2017 Coll
ecti
onofc heque 4,
400,
000
20/
12/2017 Chequei ss
uedt oLa r
iss
a 680,
000
23/
12/2017 Bi
llfordiscounting 1,
695,
000
24/
12/2017 Domi c
iledbill 3,
287,
000
27/
12/2017 Chequef orcolle
c t
ion 2,
504,
000
29/
12/2017 ChequeNo190 3,
200,
000
30/
12/2017 Cashde posit 6,
000,
000
31/
12/2017 ChequeNo195 7,
500,
000
31/
12/2017 Bal
ancec /d 130,
000
14,
797,
000 14,
797,
000

BICECBankSt at
ement
Da t
e De s
cri
pt i
on Dr Cr Ba l
a nc e
01/12/2017 Ba lanceb/ d 4,058, 000
08/12/2017 Che queNo586 2,
430,000 1,628, 000
20/12/2017 Cus t
ome rMbi ’stransfer 639,
000 2,267, 000
21/12/2017 Che queNo587 1,
430,000 837, 000
25/12/2017 Di scountedbill,net(2) 1,
635,
375 2, 472, 375
26/12/2017 Domi ci
ledbi l
l 3,
287,000 (814, 625)
27/12/2017 Di shonour edbill(3) 553,
000 (
1, 367, 625)
28/12/2017 Te lephonebi l
l(1) 1,
252,125 (
2, 619, 750)
29/12/2017 Col l
ect
ionofdi vidend 1,
750,
000 (869, 750)
30/12/2017 Ba nkc ha r
ges(4) 107,
325 (977, 075)
(1)VATont el
ephonebi l
l202,125CFAF
(2)VATont hediscount( AGI O)9,625CFAF
(3)Thebi llwasdi s
count ed
(4)VATonba nkc harg es17,325CFAF
NotethattheVATr ateusedi s19.25%.
Require
d:
a) Presentthebankr econcil
iati
ons tate
me ntofMONEYHARDEnt e
rpr
isea sat31/ 12/2017
(usea ppendi
x4) . (
9mar ks)
b)Re cor dthenecessaryentri
esi nthec l
assi
calj
ournalofMONEYHARDEnt erprise. (6
mar ks)

SECTI
ON C:FI
NANCI
ALANALYSI
S(25mar
ks)

Ques
tion4/12mar ks
BATEYNAN Plcwhi c
hwasc r
eat
edonthe01/
01/2014hasbe e
nope r
ati
ngove
rthepas
tye
arsmaki
ng
pr
ofi
tsandl
oss
es.Thebal
anceshe
etoft
hecompanyasat31/12/2018i
spres
ent
edasf
oll
ows
:
BATENAN PLCBalanc
eSheetasat31/12/
2018
Ye ar
Ye
ar2018
Re
f ASESTS Not LI
ABI
LITI
ES Not 2018
Re
f
e Gr
oss Dep/Prov Net e Ne t
AD I
NTANGI
BLE 3 7,
200,000 14,
800,
00 CA Capi
tal 13 40,000,00

©HND2021/
ACC/
Cas
e.St
udy/
Set
.A Page2of2
 FIXED ASSETS 22,
000,
000 0 0
Developmentand Sha
reholde
rs,
14,
000,
00
pros
pe ct
ion uncal
led-up 13
AE expenses 20,
000,
000 6,
000,
000 0 CB capi
tal -
Pat
ents,l
ice
nse
s,
Pr
emi
umsr
elat
ed
AF sof
twareandsimi
lar CD t 14
ri
ghts 1,
500,
000 1,
000,
000 500,
000 oshar
eca
pit
al 6,
000,
000
Ot
heri
ntangi
ble Una
vai
labl
e
AH f
ixe
das
set
s
CF r 14
500,
000 200,
000 300,000 ese
rve
s -
TANGIBLE 19,250,00 Fre
e(opt
ional
)
AI FIXED ASSETS
3 9,
750,
000 CG r 14
29,
000,
000 0 ese
rve
s 6,
300,
000
Br
oughtf
orwar
d(+or
AJ Land(
1) CH 14
3,
000,
000 -3,000,000 -) 1,
900,
000
10,000,00 Neti
ncomeoft
he
AK Bui
ldi
ng(
1) 2,
000,
000
12,
000,
000 0 per
iod
CI 6,
000,
000
Fi
tti
ngs ,f i
xture
s (
profi
t+or
AL andi ns t
allat
ions 2,
000,
000 750,
000 1,
250,
000 l
oss-)
Equipme nt,
A Inv
estment
furnitureand 4,
000,
000 15
M l i
vestoc kas s
ets 10,
000,
000 6,
000,
000 CL s
ubventi
ons
Trans port C Regulat
ed
AN equipme nt
1,
000,
000 15
2,
000,
000 1,
000,
000 M provis
ions
Advanc e
sand
TOTALOWNERS’ 60,
200,
00
payme nt
son
AP ac
c ountforf
ixe
d 3 CP EQUITYAND
- - - RELATEDRESOURCES 0
as
se t
s
Fi
nanc
ialf
ixe
d 15,
000,
00 Loansandr el
ate
d
AQ as
set
s
4 DA f 16 3,
800,
000
15,
000,
000 - 0 inanc
ialdebts
Equity
15,
000,
00 Leasi
nga nd
AR (part
ici
pat
ion) - DB acqui 16 -
securi
ties 15,
000,
000 0 si
ti
onde bt
s

TOTALFINANCIAL
TOTALFIXED
16,
950,
00 49,
050,
00 DEBTSAND RELATED
AZ ASSETS 66,
000,
000 DD RESOURCES 3,
800,
000
0 0
TOTALPERMANENT 64,
000,
00
BA OOAc
urr
entas
set
s 5
DF RESOURCES 0
St
ock& s
toc
kin D OOAc urrent
BB pr
o. 6 5
7,
000,
000 850,
000 6,150,000 H debts 1,
000,
000
De
btsand 21,800,00 Cust
ome r
s,
BG r
elat
edi
tems
7,
700,
000 DI advance 7 2,
000,
000
29,
500,
000 0 srecei
ved
Suppli
ers
, Oper
ating
BH advances
17 DJ 17
1,
000,
000 -1,000,000 s
uppl
ie
rs 3,
000,
000
20,000,00 Fi
scala
nds
oci
al
BI Cus
tome
rs 7 DK 18 1,
500,
000
27,
500,
000 7,
500,
000 0 de
bts
D
BJ Ot
herde
btor
s 8 200,
000 Ot
herde
bts 19
1,
000,
000 800,000 M -
TOTALCURRENT 27,950,00 Provi
si
onfor
BK DN 19
ASSETS 36,
500,
000 8,
550,
000 0 s
hortter
mris
ks -
TOTAL
Ma r
ketabl
e
9 CURRENT
BQ s
ecur
iti
es 2,
000,
000 500,
000 1,
500,
000 DP LI
ABILI
TIES 7,
500,
000

Val
uest
obe Ba
nks
,di
scount
ing
10 20 20,
000,
00
BR col
le
cte
d - - - DQ cr
edi
ts
0
Banks
,gi
roba
nks
, Banks,fi
nanci
al
BS cas
handr
elat
ed 11 18,
000,
00 est
abli
shmentandc
ash 20
i
tems 18,
000,
000 - DR advances 5,
500,
000
0
TOTALCASH TOTALCASH
BT ASSETS 19,
500,
00 25,
500,
00
20,
000,
000 500,
000 DT LI
ABI
LITI
ES
0 0
Probableexchangeloss Pr
obabl
eexc
hange
BU 12 DV 12
(
ass
etconve
rsi
onvari
anc)
e 500,000 - 500,000 ga
in
GRAND 122,500,00 26,
000,
00 97,000,00 97,
000,
00
GRANDTOTAL
BZ TOTAL 0 0 0 DZ 0
Addi
ti
onalI
nfor
mat
ion:
©HND2021/
ACC/
Cas
e.St
udy/
Set
.A Page3of3
 - Assetconv ersi
onv a riancei sanope rat
inga ctivit
y
- Only4, 000,000fcfawa sas uccessinthede velopme ntandpros pec
tione xpe
nses
- Ther ealva l
uesofl a ndi s5.000.000fcfaa ndbui ldingis9.000.000fcfa
- Thet otalstockiss ubj ectedtoaf urt
herl os
si nv alueof4% ofi t
sa ccounti
ngvalueandaf urthe
r
404,
000f cfaofs toc kr eferstof i
xedpr oduction.
- Theot herba lances heeti t
emsa r
er eal
isedint heirac c
ountingva l
ue.
- Thene tpr ofi
twa sdi s
tributeda sfoll
ows :
 Re serves1/ 3
 Ther e
stdi stributeda sdivi
dends
- TheOOAde btswe retobepa idin20mont hs .
Re
qui
red:
a) Afte
rt he ne ces
sar yt re at
me ntsand r ecl
assifi
cation,pr es
entt he f i
nanci
albalances heetof
BATEYNAN Pl ca sa t31/ 12/2018( usingfourg roupsofas s
etsandf ourg r
oupsofliabi
li
tie
s).
(us
ea ppe ndix5aa nd5b) (6marks )
b)Ca lculatethefollowi ng :
(
i) Wor kingca pit
al (2
mar ks )
(
ii
) Wor kingca pit
alneed (2
mar ks )
(
ii
i) Ne tCa s
h (2marks )

Que
sti
on5/13mar
ks

SIH Pl cisami xeda cti

v i
tyc ompa nyinvolvedinmanufact
uringa ndc omme r
cialac
tivi
ti
es.I
tst
ri
al
balanceextracta fteri nvent orya sat31/12/2018ispre
sent
edasfollows :
Tr ialBa l
anceExtractaft
erI
nvent
oryasa t31/ 12/
2018
A/ c ClosingBala nc
e
El
e ment
No Dr Cr
601 Pur cha sesofg oods 3,
987, 600
602 Pur cha sesofr awmat eri
als 20,
000, 000
603
Var i
ationofs t
oc kofg oods 637,
000
1
603
Var i
ationofs t
oc kofr awma teri
als 785,
000
2
603
Var i
ationofot he rstocks 319, 000
3
604 Pur cha sesofot he rsuppl i
es 1,
102, 500
605
Electr
icity 2,
545, 000
2
608
Purcha sesofdi spos ablecontai
ners 550, 000
1
61 Tr anspor t 220, 000
622
Hireofc ont aine rs 500, 000
5
631 Ba nkc ha rges 600, 000
646
Wi ndscr eenl i
ce nse 300, 000
4
647 Pe naltiesa ndf ine s 150, 000
658
Dona tions( gi
fts) 200, 000
2
661 Pe rsonne le xpe nse s 25,
000, 000
67 Fina nc i
a lExpe ns e s 500, 000
681 Ope ratingde prec iat
ion 40,
600, 000
701 Sa lesofg oods 4,
150,
000
702 Sa lesoff i
ni s
he dgoods 91,
630,
000
707 Ac c es
sor yr evenue s 165,
000
736 Var i
ationoff i
ni shedpr oduct
s 701,
000
©HND2021/
ACC/
Cas
e.St
udy/
Set
.A Page4of4
 773 Discountr ece
ived 40,
000
781 Ope rati
nge xpensestra ns
fer 120,
000
81 Bookv al
ueofdi sposalofa ss
et 5,
950,
000
82 Incomef rom dispos a
lofa sse
t 4,
000,
000
83 Expe nsesOut s
ideOr di nar
yAc ti
vit
ies 2,
000,
000
84 IncomeOut si
deOr dinaryActivi
ti
es 4,
000,
000
85 Prov.a ndDe p.Out sideOr di
naryAc tivi
ti
es 100,
000
86 Prov.andDep.Writ
tenba c
kOutsi
deOrdinar
y
400,
000
Ac
tiv
iti
es
87 Pa rt
icipa t
ionofEmpl oyees 500,
000
88 Ba lancingSubs idi
es 400,000
89 I nc
omet ax 903,
900
Requi
red:
a)Cal
culat
ethee ightsignifi
cantma nage
rialbal
anc
esandshowt het
urnovercl
ear
ly. (
9
marks
)
b)Cal
culat
ethes elf-fi
na nci
ngc apaci
ty. (
2
marks
)
c)Cal
culat
esel
f -financi
ng ,give
nt hatdi
videndsdi
st
ri
bute
dwithintheyearamountedto750,
000CFAF
(
2marks)

SECTI
ON D:COMPANYACCOUNTI
NG (
30mar
ks)

Que
sti
on6/15mar
ks

BATEYCAM Pl cwa sc reatedon01/ 07/ 2017wi thac a pi

talof45,000,
000CFAFdividedintosha
resof
10,
000CFAFe ach.
- Contributioni nki nd
 Ag ri
cultura lland6, 000,000CFAF
 Ag ri
cultura lbuilding12, 000, 000CFAF
 De preciati
onofa gric
ultura lbuildi
ng5, 000,000CFAF
 Ag ri
cultura lequipme nt3, 000,000CFAF
 St ockofg oods9, 500,000CFAF
 Pr ovisionf orl ossinv al
ueofs tockofgoods500, 000CFAF
 Cus t
ome rs4,900, 000CFAF
 Pr ovisionl ossi nv al
ueonc ustomers’account900, 000CFAF
- Thec ompa nywa sfina l
lyforme don01/ 07/2017andt heformati
onexpe
nse
sof2, 700,
000CFAF
(
honoraria1, 950,000a ndr egist
rat i
ondut y750, 000)we repai
dbyc he
queonthesameday.
Requi
red:
a) Det
ermine:
(i
) Thet otalnumbe rofs hare
s (2marks
)
(i
i) Thenumbe rofs ha resinkind (2marks
)
(i
ii
) Thenumbe rofs ha resincas h (2marks
)
(i
v) Thede adli
nef ort hepa yme ntoft hesharesincas
h (2marks
)
b)Prese
ntf orma t
ione nt r
ies,givi
ngt hattheshar e
si ncashwe repai
dupt ot
hele
ga lmini
mum.
(7marks
)

Que
sti
on7/15mar
ks

Thefol
lowingi nformationisextrac
tedfrom apubl i
climit
edlia
bili
tycompa ny:
- Ca pital 25,
000,
000CFAF( 2,
500s har
esat10,000CFAFe ach)
- Leg alreserve 1,
128,000CFAF
- Statutoryr es
erve 8,
250,000CFAF
- Profitbr oughtforward 225,000CFAF
- Ne tpr ofitf
orthey ear 12,
420,
000CFAF
I
twa sdec
ide dbyt heg e
neralassemblyon04/ 05/2004thattheprofi
twillbes har
edasf
ollows
:
- Leg alreservetothelimitbythelaw
- Statutoryr es
erve6,000,
000CFAF
- Firstdividend:6% ofc apit
al
©HND2021/ ACC/ Case.
Study/Set
.A Page5of5
 - Supe rdi vi
dendwa stober oundeddownt otheneares
t100CFAFa nda
nybalancewasc arr
ied
for
wa rd.
Thelas
tqua rt
eroft hec apit
alwa sst
il
ltobepai d.Al
ldivi
dendswerepai
don30/
06/2004.
Requi
red:
a) Pre
sentt hetabl
eofpr ofitappropri
ati
on. (9
marks)
b)Re cordt hene c
essaryj ournalentr
iesgivi
ngthatdivi
dendswerepai
dbyche
quea ndtheratefor
wit
hhol dingtaxis16.5% (6marks)

Appe
ndi
x1(tobesubmit
tedwit
hanswers
hee
ts)
De
ter
minati
onofOverti
me
Normal Overt
ime Tot
al
We
ek
Hour
s 120% 130% 140% 150% Hour
s
1
2
3
4
Tot
alHour
s
Hour
lyRat
e
Re
mune
rat
ion
Tot
alOve
rti
meEar
ned

Appendi
x2(tobesubmi
tt
edwi
thanswe
rshe
ets
)
Es
tabl
is
hmentofPays
li
pNo018forKANGVincent

Worker
’sName:…………………………………….
Worker
’sCat
egory:………………………………….
©HND2021/
ACC/ Cas
e.St
udy/
Set
.A Page6of6
 Worke
r’sPos
t:……………………………………….
Rat
eofPay:………………………………………….
Dat
e:…………………………………………………. Pays
lpNo:……….
i .

CFAF
CFAF

Bas
ic
Sal
ary ………
….
Overt
ime
:
At120% ……….
At130% ……….
.
At140% ……….
.
At
150% …….
..
..
. …………
All
owances
:
Enter
tai
nmental
lowanc
e ………. .
Longevi
tyal
lowa
nc e ..
.………
Technic
al
al
lowanc
e …………. …………

Gross
Sal
ary ………
….
Deducti
ons:
Fis
calDeduct
ions:
Pers
onalIncomeTax(PI
T) …………
Additi
onalCounci
lTax(ACT) …………
LocalDevel
opmentTax(LDT) ………….
AudioVisualTax(AVT) ………….
Soci
alDeducti
ons:
OldAgePe nsi
on
(NSIF) ….……… …………

Net
Sa
lar
y ……
…….

Appendi
x3( t
obesubmi
tt
edwithans
wersheet
s)
St
ockInde
xCardofContai
ner
sinQuanti
ty
Move
ment Ware
house Cons
ignme
nt Tot
a
l
Damag Da
te De
tai
ls Ent
r St
oc Ent
r St
oc
Pur
chas
e Sal
es Exi
t Exi
t St
oc
e y k y k
k

©HND2021/
ACC/
Cas
e.St
udy/
Set
.A Page7of7
 Appe
ndi
x4(tobes ubmit
tedwi
thanswers
heets
)
MONEYHARDEnt er
pri
se
Bankre
conc
ili
ati
onstat
ementa
sat31/12/
2017
BankAc c
ountKeptby BankSta
teme
ntFrom
De
scr
ipt
ion MONEYHARDEnt er
pri
se BICECBank
Dr Cr Dr Cr

Appe
ndix5a:Tabl
eoftheRet
reat
mentandRec
lass
ifi
cat
ionofAss
ets
Account
in Re al Le
ss Plus Fixed Ope rat
in Real
ise
d
ASSETS Cas
h
gValue
s Va l
ues Val
ues Values Values gVa lues Va l
ues
Developmentand
prospect
ionexpenses
Pate
nts,li
cens
es,
soft
war eandsimil
ar
ri
ghts
Othe
rint
angi
blef
ixe
d
as
set
s
Land
Buil
ding

©HND2021/
ACC/
Cas
e.St
udy/
Set
.A Page8of8
Fitt
ings,f i
xtur
esand
i
nstall
ati
ons
Equipme nt,fur
nitur
e
andlivestockasse
ts
Tr
ans
por
tequi
pme
nt
Equi
ty(par
ti
cipat
ion)
se
curi
ti
es
Stockands toc
kin
pro.
Supplie
rs,advanc
es
Customers
Otherdebtors
Marketable
secur
iti
es
Banks,gi
robanks
,cas
h
andr e
late
dit
ems
Probableexchang
el os
s
(as
setconv
ers
ionvari
anc)
e
TOTAL

Appe
ndix5b:Ta
bleoft
heRe
tre
atmentandRec l
ass
ifi
cati
onofLiabil
it
ies
Long& Short
Real Equi
ty Cash
LIABI
LITIES Me dium Term
Value
s Ca pi
tal Debt
s
Term Debts De bts
Capi
tal
Pr
emi
umsr
elat
edt
oshar
ecapi
tal
Fr
ee(
opt
ional
)re
ser
ves
Br
oughtf
orwar
d (
+or-)
Ne
tinc
omeoft
hepe
riod
Loansandr
elat
edf
inanc
ialde
bts
OOAc
urr
entde
bts
Cus
tome
rs,advanc
esr
ece
ive
d
Ope
rat
ings
uppl
ie
rs
Fi
scalands
oci
alde
bts
Banks
,di
scount
ingc
redi
ts
Banks
,fi
n.e
stabl
is
hme
ntandc
ashadvanc
es
Pl
usVal
ues
Le
ssVal
ues
GRAND TOTAL

©HND2021/
ACC/
Cas
e.St
udy/
Set
.A Page9of9