Buchhalterprüfung Practice Questions - Austria Fachprüfung für den Beruf des Buchhalters (BiBuG 2014) Exam - Buchhalterprüfung Practice Questions - Austria Fachprüfung für den Beruf des Buchhalters (BiBuG 2014) Exam

Question 1

What is the foundational principle of Double-Entry Bookkeeping (Doppelte Buchführung) in Austrian accounting?

Every business transaction is recorded in at least two accounts with equal Debit (Soll) and Credit (Haben) amounts, ensuring total debits always equal total credits Every invoice must be printed twice on paper and stored in two different folders Transactions are only recorded if approved by two separate tax inspectors Debits are recorded in odd months and credits in even months

Correct Answer:

Every business transaction is recorded in at least two accounts with equal Debit (Soll) and Credit (Haben) amounts, ensuring total debits always equal total credits

Question 2

Under the Austrian Standard Uniform Chart of Accounts (Einheitskontenrahmen - EKR), what type of accounts are contained in Class 0 (Kontenklasse 0)?

Fixed Assets (Anlagevermögen: Intangibles, Tangible Fixed Assets, and Long-Term Financial Investments) Operating Revenues and Sales Personnel and Salary Expenses Cash and Bank Accounts

Correct Answer:

Fixed Assets (Anlagevermögen: Intangibles, Tangible Fixed Assets, and Long-Term Financial Investments)

Question 3

Under the Austrian EKR chart of accounts, which accounts are classified in Class 2 (Kontenklasse 2)?

Other Current Assets, Receivables, Prepaid Expenses, Cash in Hand, Bank Balances, and Input VAT (Vorsteuer) Equity Capital and Bank Loans Material and Merchandise Purchases Taxes on Income and Profit

Correct Answer:

Other Current Assets, Receivables, Prepaid Expenses, Cash in Hand, Bank Balances, and Input VAT (Vorsteuer)

Question 4

Under the Austrian EKR chart of accounts, which accounts are located in Class 4 (Kontenklasse 4)?

Operating Revenues (Betriebliche Erträge / Umsatzerlöse) and Other Operating Income Material and Raw Material Costs Depreciation of Fixed Assets (AfA) Short-Term Trade Payables

Correct Answer:

Operating Revenues (Betriebliche Erträge / Umsatzerlöse) and Other Operating Income

Question 5

Under the Austrian EKR chart of accounts, which accounts are in Class 7 (Kontenklasse 7)?

Depreciation (Abschreibungen), Other Operating Expenses (Sonstige betriebliche Aufwendungen: rent, insurance, advertising, travel, fees) Bank deposits and cash registers Finished goods inventories Share capital and retained earnings

Correct Answer:

Depreciation (Abschreibungen), Other Operating Expenses (Sonstige betriebliche Aufwendungen: rent, insurance, advertising, travel, fees)

Question 1

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Prepare with the Buchhalterprüfung Practice Questions - Austria Fachprüfung für den Beruf des Buchhalters (BiBuG 2014) Exam practice quiz. This question bank includes 100 questions covering austrian, ustg, accounting, entry, and accounts. Use it to review important concepts, identify knowledge gaps, and build confidence for the related exam, course, or assessment.

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Buchhalterprüfung Practice Questions - Austria Fachprüfung für den Beruf des Buchhalters (BiBuG 2014) Exam

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Buchhalterprüfung Practice Questions - Austria Fachprüfung für den Beruf des Buchhalters (BiBuG 2014) Exam

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