Jean Gwot was also called to action in the Cameroon goal after 12 minutes when his defence failed to clear their lines giving room for Makiesse to shoot which Gwot gathered.
William Ngoundo tried his luck from a distance but Congo goalie Barel Mouko was again in position to pull a save. Moukoko glanced in a header towards the near post before the break only for Mouko to save and keep the score level.
Mouko produced another fine save to deny Moukoko in what was an individual battle between the two.
Moukoko cut from the left channel before seeing his right foot curling strike tipped over by the impressive Congolese keeper Mouko.
Congo secured victory when they won a penalty after Gwot was adjudged to have fouled Makiesse.
The diminutive forward stepped up to send the keeper the wrong way and hand his side all three points and top spot in the group.
Angola and Burkina Faso earlier played out an eventful goalless draw in the group opener.
Source: CAF