“200”, Aptitude Test Questions and Answers for Cooperative Officer Grade II – MDA & LGA.
ABSTRACT
This set of 200 multiple-choice questions
with answers and explanations is designed to prepare candidates for the
Cooperative Officer Aptitude Test in Tanzania. It covers essential areas
including cooperative management, accounting, auditing, finance, marketing, and
governance, with a focus on practical application and conceptual understanding.
Each question includes a clear rationale to enhance analytical skills and
reinforce learning. Balanced in difficulty and structure, the collection serves
as a reliable self-study and revision tool for candidates aiming to strengthen
professional competence, ethical awareness, and readiness for cooperative
development roles at both local and national levels.
Prepared by: Cooperative Officers
Compiled by Johnson Yesaya Mgelwa.
A lawyer based in Dar-es-salaam.
0628729934.
Date: July 15, 2025
Dear applicants,
This collection of questions and answers has been carefully prepared to help all of you to understand the key areas tested during the interview. The goal is to provide a useful, and practical study guide so you can all perform confidently and fairly in the selection process. I wish you the best of luck, and may this resource support you in achieving success!
Warm regards,
Johnson Yesaya Mgelwa
For Personal Use by Applicants Preparing
for MDA and LGA Cooperative Officer Grade II interview at Public Service
Recruitment Service.
ALL
QUESTIONS ARE COMPILED TOGETHER.
1. A primary cooperative society applies for registration and the applicant asks you what the minimum principle that distinguishes a cooperative from a private company is. Which principle best captures that distinction?
A. Maximizing individual profit for members B. Open membership and democratic
control C. Centralized ownership by the government D. Unlimited liability for
managers
Answer: B
Rationale: The central feature that
distinguishes cooperatives is voluntary and open membership combined with
democratic member control (one member, one vote). Unlike private firms whose
aim is profit-maximization for shareholders, cooperatives are formed to meet
members’ common economic and social needs and operate on democratic principles;
this explains why open membership and democratic control are the correct
distinguishing principle.
2.
A
SACCOS has recorded a loan disbursement of TZS 5,000,000 to a member but later
discovers part of the loan should have been split across two ledger accounts.
Which accounting principle requires that the loan be correctly classified in
the books?
A. Prudence B. Matching C. Objectivity (reliability) D. Consistency
Answer: C
Rationale: Objectivity or reliability
requires that transactions are recorded based on verifiable evidence and
classified correctly to reflect economic reality. Correct classification of
loan disbursements into appropriate ledger accounts is necessary so financial
statements present reliable information for members and auditors; therefore,
objectivity is the right principle guiding correct ledger classification.
3.
During
a market survey in a region, you collect data showing quantity demanded falls
as price rises. This relationship is best described by which economic concept?
A. Perfect elasticity B. Law of demand C. Giffen good D. Law of supply
Answer: B
Rationale: The law of demand states that,
ceteris paribus, quantity demanded of a good fall as its price rises. Observing
that demand decreases when price increases is the textbook example of the law
of demand; other options (supply, Giffen good, perfect elasticity) describe
different or specific behaviors not matching the general negative price–quantity
relationship observed.
4.
A
cooperative plans a joint procurement (joint venture) of fertilizer for 10
village member-groups. Which document must clearly define roles, profit sharing
and liability among partners?
A. Memorandum of Understanding (MoU) B. Individual membership card C. A simple
purchase receipt D. Minutes of the last AGM
Answer: A
Rationale: A Memorandum of Understanding
or a joint venture agreement is the standard document to define partners’
roles, responsibilities, profit-sharing arrangements and liabilities in a
collaborative project. Purchase receipts and AGM minutes are insufficient for
legally clarifying ongoing joint obligations, while membership cards have no
contractual content.
5.
You
analyze cooperative monthly cashflows and find cash collections lag behind loan
repayments due to poor recordkeeping. Which immediate control would most
directly improve cash collections?
A. Increase interest rates on savings B. Introduce receipt books and daily
reconciliation C. Hire a marketing officer D. Reduce membership fees
Answer: B
Rationale: Introducing controlled receipt
books and daily reconciliation directly addresses recordkeeping weaknesses,
making it easier to track who paid and when; this improves accountability and
cash collections. Changes to rates, marketing, or fees do not target the
immediate bookkeeping control problem causing collection lags.
6.
A
cooperative has 200 members and wants to hold elections. Which voting method
best reflects cooperative democratic principle while remaining administratively
simple?
A. One member, one vote at the general meeting B. Votes proportional to
shareholding C. Weighted votes by age D. Votes only by the management committee
Answer: A
Rationale: The cooperative democratic
principle is operationalized by “one member, one vote,” ensuring equal voting
rights regardless of capital contribution. This method both reflects
cooperative values and is simple to administer at a general meeting. Proportional
or weighted voting would contradict the principle and concentrate power.
7.
A
cooperative’s trial balance shows that total debits differ from total credits.
What is the best first step to find the error?
A. Adjust closing balances immediately B. Recompute and compare line-by-line
ledger totals C. Approve financials and ignore the difference D. Remove the
latest transactions
Answer: B
Rationale: When debits and credits do not
match, the fundamental step is to recompute and compare ledger totals
line-by-line to locate posting or transposition errors. Adjusting balances
without locating the error or removing transactions blindly risks introducing
further inaccuracies; systematic checking is the correct approach.
8.
A
cooperative aims to expand sales to neighboring districts but resources are
limited. Which marketing strategy gives best reach at low cost?
A. Use member networks to create group orders and delivery points B. Rent a
prime city billboard C. Distribute costly printed flyers door-to-door D. Open a
large retail branch
Answer: A
Rationale: Mobilizing existing member
networks to aggregate demand and organize group orders minimizes marketing and
distribution cost while leveraging trust and established relationships.
Billboards, mass flyers, or large branches are expensive and may not be the
best use of limited resources for incremental district expansion.
9.
During
an audit, you are asked to provide evidence for reported savings balances.
Which document is strongest evidence?
A. Verbal confirmation from treasurer B. Printed flyer showing savings policy C.
Internal memo requesting deposits D.
Member savings ledger with signatures/receipts
Answer: D
Rationale: A member savings ledger with
supporting signatures or official receipts provides direct, documentary
evidence of individual savings balances. Verbal confirmation, policy flyers, or
internal memos cannot substantiate actual historical receipts and balances for
audit verification.
10.
You
collect survey data on members’ average monthly farm income: 150,000; 170,000;
130,000; 200,000; 150,000 TZS. What is the median?
A. 150,000 B. 160,000 C. 170,000 D. 140,000
Answer: A
Rationale: Arrange numbers in order:
130,000; 150,000; 150,000; 170,000; 200,000. The median is the middle value
(third item) which is 150,000 TZS. Median shows central tendency less affected
by extremes, appropriate for income data.
11.
A
cooperative’s loan committee requests that applicants submit proof of
agricultural output as collateral. Which ethical practice must you ensure when
handling those documents?
A. Public display for transparency B. Sell documents to third parties C.
Confidentiality and secure storage D. Share documents freely on social media
Answer: C
Rationale: Members’ personal and business
documents must be treated confidentially and stored securely to protect privacy
and avoid misuse. Public display or sharing would violate ethical standards and
could harm member trust; confidentiality is both an ethical and legal
compliance requirement.
12.
In
preparing a budget, you want to estimate expected cash inflows from produce
sales. Which method provides the most realistic short-term forecast?
A. Assume sales will triple next month B. Use last 3 months’ average sales
adjusted for expected seasonal change C. Use only this year’s projected
national GDP growth D. Use a random number generator
Answer: B
Rationale: Using recent historical
averages and adjusting for predictable seasonal factors offers a realistic and
defensible short-term forecast, reflecting actual trends in sales. Wild
assumptions or irrelevant macro indicators (GDP) do not provide the granular,
member-level accuracy needed for cooperative budgeting.
13.
A
cooperative management wants to measure member satisfaction. Which indicator is
least appropriate for satisfaction measurement?
A. Rate of member participation in meetings B. Number of complaints resolved
within 14 days C. Average interest rate of national banks D. Member retention
rate year-on-year
Answer: C
Rationale: Member satisfaction is best
reflected by participation, complaint resolution, and retention metrics; the
average interest rate of national banks is an external economic indicator not
directly measuring satisfaction. While interest rates may affect financial
decisions, they are not a direct satisfaction metric.
14.
A
cooperative receives a donation restricted to “youth skills training.” Which
action best follows financial and ethical rules?
A. Use the money for general administration because it is convenient B. Lend
the donation to members as loans without consent C. Create a separate project
account and report expenditures specifically for youth training D. Share the
funds among committee members
Answer: C
Rationale: Restricted donations must be
used for their intended purpose; creating a separate project account and
detailed reporting ensures transparency and accountability and meets donors’
conditions. Using funds for unrelated purposes or personal distribution would
be unethical and likely illegal.
15.
If
a cooperative’s price elasticity of demand for its product is 0.8, what does
this imply about a small price increase?
A. Demand will double B. Demand will fall less than proportionally (inelastic) C.
Demand will fall proportionally (unit elastic) D. Demand will increase
Answer: B
Rationale: An elasticity of 0.8 (absolute
value < 1) indicates inelastic demand, meaning quantity demanded responds
less than proportionally to price changes. Therefore, a small price increase
will reduce demand but by a smaller percentage than the price increase,
potentially raising total revenue depending on costs.
16.
A
member complains their share capital was not recorded correctly. Which document
should be reviewed first to verify the share registration?
A. Share register (membership ledger) B. Marketing plan C. Stock brochure D. Annual picnic minutes
Answer: A
Rationale: The share register or
membership ledger is the official record of members’ shareholdings and is the
appropriate primary document for verifying share capital entries. Marketing
materials or unrelated minutes are irrelevant; the share register is both
legally and operationally binding.
17.
You
are training committee members on KPI setting for a cooperative. Which KPI is
best to measure financial sustainability?
A. Number of social events per year B. Average member age C. Color of the
cooperative logo D. Operating surplus as a percentage of total revenue
Answer: D
Rationale: Operating surplus as a share
of total revenue directly measures the cooperative’s ability to generate excess
from operations — a key indicator of financial sustainability. Social events,
member demographics, or logo design do not reflect financial performance.
18.
A
cooperative wants to open a fixed deposit for reserves. Which factor is most
important to consider?
A. Number of committee members B. Color of the bank’s signage C. Liquidity
needs versus interest yield D. Member shoe sizes
Answer: C
Rationale: Choosing a deposit instrument
requires balancing the need for ready cash (liquidity) against the desire for
higher interest yield. Fixed deposits may offer better rates but tie up funds;
practical decision-making should weigh liquidity needs first. The other options
are irrelevant.
19.
A
cooperative’s procurement policy states local suppliers are preferred for small
purchases. A member proposes buying from an international vendor because price
is slightly lower but delivery is longer. Which procurement principle should
guide your recommendation?
A. Value for money considering cost, quality, and timeliness B. Buy only
internationally C. Always choose the cheapest regardless of other factors D.
Personal preference of the procurement officer
Answer: A
Rationale: The procurement principle of
value for money requires evaluating cost alongside quality, timeliness, and
risk. Slightly lower price with longer delivery may not be better if it
disrupts operations. Therefore, a balanced assessment, not blanket cheapness or
personal preference, guides the correct recommendation.
20.
You
prepare a short report showing the proportion of members engaged in farming,
trade, and service activities. Which chart best communicates these parts of a
whole to a general audience?
A. Line chart B. Pie chart C. Scatter plot D. Boxplot
Answer: B
Rationale: A pie chart is a simple visual
to display proportions of a total (members by sector) and is easily understood
by general audiences. Line charts show trends over time, scatter plots show
relationships, and boxplots show distribution—none are as directly suited to
simple categorical proportions.
21.
A
cooperative’s internal control checklist requires separation of duties. Which
pair best demonstrates separation?
A. Same person collects cash and records receipts B. Treasurer approves and
pays their personal expenses C. Person A prepares cash receipts; Person B posts
to ledger D. Committee chair performs all bookkeeping
Answer: C
Rationale: Separation of duties means the
person who handles cash should not also record it in the ledger; splitting
these tasks between two people reduces fraud risk and errors. The other options
concentrate responsibility and increase risk, violating good internal control.
22.
A
performance appraisal for the cooperative manager should be based on measurable
results. Which indicator is least appropriate for appraisal?
A. Increase in member loan recovery rate B. Timely submission of financial
reports C. Participation in community football matches D. Growth in membership
numbers
Answer: C
Rationale: Performance appraisals should
focus on job-related, measurable outputs such as recovery rates, reporting
timeliness and membership growth. Participation in unrelated social activities
(football) is not an appropriate performance metric for managerial duties.
23.
A
cooperative wants to calculate the break-even point for a new product. Which
information is essential?
A. Member birthdays B. Color of packaging only C. Fixed costs, variable cost
per unit, and price per unit D. Names of committee members
Answer: C
Rationale: Break-even analysis requires
fixed costs (total overhead), variable cost per unit, and selling price per
unit to compute how many units must be sold to cover costs. Personal or
cosmetic details are irrelevant to quantitative break-even calculation.
24.
In
conducting a membership survey, you discover many respondents did not answer
income questions. Which technique best reduces non-response bias in future
surveys?
A. Assure confidentiality and explain purpose of income questions B. Publish
respondents’ names C. Force respondents to answer by law D. Remove income
questions entirely
Answer: A
Rationale: Non-response to sensitive
items like income can be reduced by assuring confidentiality, explaining why
the data are needed and how it will be used, and offering clear instructions;
this builds trust and raises response rates. Publishing names or coercion would
be unethical; removing income questions reduces valuable information.
25.
You
find an arithmetic error in computing interest on a member loan. Which
correction method is best practice?
A. Ignore the error B. Delete the member’s account C. Change the member’s
personal data D. Recompute the interest, correct the ledger with a properly
dated journal entry, and notify the member
Answer: D
Rationale: Best practice is to recompute
interest accurately, make a correcting journal entry (with proper date and
explanation) in the ledger, and communicate the correction to the affected
member to preserve transparency and trust. Ignoring or punitive actions are
inappropriate and violate accounting and ethical standards.
26.
When
a cooperative society fails to hold its Annual General Meeting (AGM) as
required by law, the Registrar may take which immediate action?
A. Automatically dissolve the society B. Issue a warning or directive to
convene the AGM within a specified time C. Transfer all its assets to another
society D. Appoint a new management without notice
Answer: B
Rationale: Under the Cooperative
Societies Act, the Registrar may direct a defaulting society to convene an AGM
within a specified period. Automatic dissolution or asset transfer requires
legal process; the first administrative step is issuing a directive or warning
to ensure compliance.
27.
A
cooperative bank charges 8% per annum simple interest on a one-year loan of TZS
1,000,000. What is the total interest payable at the end of the year?
A. TZS 8,000 B. TZS 80,000 C. TZS 8,000,000 D. TZS 800
Answer: B
Rationale: Simple interest = Principal ×
Rate × Time = 1,000,000 × 8/100 × 1 = TZS 80,000. Therefore, the total interest
due at year-end is TZS 80,000, not 8,000 or higher multiples.
28.
Which
of the following is NOT among the seven internationally recognized cooperative
principles?
A. Democratic member control B. Concern for community C. Profit maximization
for investors D. Member economic participation
Answer: C
Rationale: The seven principles include
voluntary membership, democratic control, member participation, autonomy,
education, cooperation among cooperatives, and community concern. Profit
maximization for investors reflects private enterprise goals, not cooperative
philosophy.
29.
In
cooperative record management, why is a minute book essential?
A. It provides legal evidence of decisions made by meetings B. It records
members’ birthdays C. It stores invoices D. It replaces accounting ledgers
Answer: A
Rationale: Minute books document official
resolutions, elections, and policy decisions and serve as legal evidence of
collective decisions. They are not substitutes for financial ledgers nor used
for personal data storage.
30.
A
cooperative’s net surplus for the year is TZS 5,000,000. According to common
cooperative practice, which portion is first appropriated before member
dividends?
A. Transport allowance B. Reserve fund allocation C. Staff welfare fund D. Loan
write-offs
Answer: B
Rationale: Cooperative financial
discipline requires allocating a statutory portion (often 25%) of annual
surplus to the reserve fund before declaring member dividends. This builds
financial stability and compliance with regulations.
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