Home Quizzes Quiz Detail
Practice Quiz

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

100 questions 5.0 rating Mobile friendly
$69.00

Unlock the full practice quiz

Get complete access to the questions, explanations and printable quiz resources.

Full access: unlock all quiz questions and explanations.
Printable review: access the full quiz PDF with correct answers after purchase.

About this Exam

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.

Sample Questions

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
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
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
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
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

Ready to test your knowledge?

Buy Now to Access

Additional Information

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

This practice set contains 100 questions from the matching question bank and focuses on austrian, ustg, accounting, entry, and accounts. Work through each question carefully, review the provided solutions, and revisit topics that need more study before your next attempt.

This is an independent study resource intended for practice and review; it is not an official examination or an endorsement by any organization named in the title.

Frequently Asked Questions

This quiz contains a total of 100 practice questions carefully selected to test your knowledge on this subject.
Yes, you will have exactly 0 minutes to complete the exam. A countdown timer will be visible once you start.
Yes, you can retake this practice test as many times as you need. The questions and options may be randomized on subsequent attempts to ensure comprehensive learning.

Reviews

5.0

Based on 0 reviews

Leave a Review

No reviews yet. Be the first to review!