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Lower Saxony Zentralabitur BRC (BG) study materials
Lower Saxony Zentralabitur BRC (BG) study resources

Lower Saxony Zentralabitur BRC (BG) practice questions

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Question 1Strategy, entrepreneurship and business models

A Kommanditist in a KG typically:

  1. Has unlimited liability like the Komplementär
  2. Is liable only up to the registered Haftsumme / contribution Correct answer.
  3. Must always manage daily operations
  4. Is identical to a GmbH sole shareholder

Explanation

Kommanditisten have limited liability up to their Haftsumme; Komplementäre bear unlimited liability and usually manage.

Question 2Strategy, entrepreneurship and business models

A start-up prices a service at EUR 80 with variable cost EUR 35 and monthly fixed costs EUR 9,000. Break-even customers per month:

  1. 113 customers
  2. 200 customers Correct answer.
  3. 257 customers
  4. 9,000 customers

Explanation

Contribution = 80 − 35 = 45; x = 9,000 / 45 = 200 customers.

Question 3Finance, accounting and controls

Linear depreciation: acquisition cost EUR 48,000, useful life 8 years, no residual value. Annual Abschreibung is:

  1. EUR 4,000
  2. EUR 6,000 Correct answer.
  3. EUR 8,000
  4. EUR 48,000

Explanation

Linear AfA = AK / Nutzungsdauer = 48,000 / 8 = EUR 6,000 per year.

Question 4Finance, accounting and controls

After 3 years of linear AfA on the EUR 90,000 machine (residual 10,000, life 5), book value is:

  1. EUR 42,000 Correct answer.
  2. EUR 48,000
  3. EUR 52,000
  4. EUR 60,000

Explanation

Annual AfA 16,000; after 3 years accumulated 48,000; book = 90,000 − 48,000 = EUR 42,000.

Question 5Finance, accounting and controls

Declining-balance (degressive) depreciation versus linear typically:

  1. Charges the same amount every year always
  2. Front-loads higher amounts in early years Correct answer.
  3. Is illegal in every German context
  4. Ignores Nutzungsdauer

Explanation

Degressive methods allocate higher AfA early and less later; linear spreads evenly (subject to tax/commercial rules).

Question 6Finance, accounting and controls

A machine bought for EUR 24,000 on 1 Jan is depreciated linearly over 6 years, no residual. Book value after 1.5 years (using 1.5 × annual AfA) is:

  1. EUR 12,000
  2. EUR 16,000
  3. EUR 18,000 Correct answer.
  4. EUR 20,000

Explanation

Annual AfA = 24,000/6 = 4,000; 1.5 × 4,000 = 6,000; book = 24,000 − 6,000 = EUR 18,000.

Question 7Marketing and market evidence

Stückdeckungsbeitrag is defined as:

  1. Price + variable cost
  2. Price − variable cost per unit Correct answer.
  3. Fixed cost / price
  4. Only total revenue

Explanation

db = p − kv; total DB = db × x; profit = DB − Kf.

Question 8Marketing and market evidence

Kritische Menge in a make-or-compare setting often means:

  1. Any random order size
  2. The quantity where two alternatives have equal total cost/advantage Correct answer.
  3. Maximum legal output always
  4. Zero production only

Explanation

Kritische Menge equates alternatives (e.g., two processes or buy vs make) so the decision flips beyond that point.

Question 9Marketing and market evidence

Vollkostenrechnung allocates:

  1. Only variable costs to products
  2. Fixed and variable costs to cost units (full cost) Correct answer.
  3. No overheads ever
  4. Only tax payments

Explanation

Vollkosten aims to assign all costs (including fixed overheads) to Kostenträger; Teilkosten focuses on variable/relevant costs for decisions.

Question 10Marketing and market evidence

A Zusatzauftrag should be accepted under Teilkosten logic if:

  1. Price < variable cost
  2. Price > variable cost and capacity exists (positive extra contribution) without harming regular business Correct answer.
  3. Fixed costs are ignored forever strategically
  4. Price equals zero

Explanation

Short-run extra orders: accept if they cover kv and add DB, capacity is free, and no negative side-effects.

Question 11Operations and supply

Fließfertigung versus Werkstattfertigung:

  1. Fließ: product moves through sequenced stations; Werkstatt: machines grouped by function Correct answer.
  2. They are identical
  3. Werkstatt always has lower unit cost at any volume
  4. Fließ cannot use conveyor concepts

Explanation

Flow production sequences stations along the product path; job-shop groups similar machines and routes jobs between shops.

Question 12Operations and supply

Make-or-buy: in-house unit cost EUR 28 (including avoidable costs); supplier quote EUR 24; quality equal; capacity freed has no better use. Prefer:

  1. Make always
  2. Buy (EUR 4 unit saving) Correct answer.
  3. Ignore cost differences
  4. Make because EUR 28 > 24 means make

Explanation

Relevant cost 28 vs 24 → buy saves EUR 4/unit if quality/risk acceptable and no better use of capacity.

Question 13Operations and supply

Leasing versus Kauf primarily trades off:

  1. Identical cash timing always
  2. Usage rights via lease payments versus ownership/capital tie-up and depreciation Correct answer.
  3. Tax exemption forever for all leases
  4. No balance-sheet relevance ever

Explanation

Leasing provides use for periodic payments; buying ties capital and creates ownership/AfA effects (details depend on contract type).

Question 14People and organization

ABC-Analyse in procurement classifies items mainly by:

  1. Colour of packaging only
  2. Share of consumption value (high A, medium B, low C) Correct answer.
  3. Employee birthdays
  4. Random lottery

Explanation

ABC ranks materials by Wertanteil: a few A-items dominate value; C-items many SKUs low value.

Question 15People and organization

Supplier A: list EUR 10.00/unit, freight EUR 0.40, 2% Skonto on list. Supplier B: EUR 9.70, freight EUR 0.80, no Skonto. Prefer:

  1. B at EUR 9.70 ignoring freight
  2. A at net ≈ EUR 10.20 vs B EUR 10.50 Correct answer.
  3. A at EUR 10.40 vs B EUR 10.50
  4. Indifferent at EUR 11 each

Explanation

A net = 10×0.98 + 0.40 = 9.80 + 0.40 = EUR 10.20; B = 9.70 + 0.80 = EUR 10.50 → choose A.

Question 16People and organization

Probezeit in German employment commonly serves to:

  1. Ban all dismissals forever
  2. Allow easier early termination under statutory/contract rules while assessing fit Correct answer.
  3. Replace the written contract
  4. Eliminate minimum wage

Explanation

Probation periods typically permit shorter notice early on while both sides evaluate the match (details in law/contract).

Question 17People and organization

Order quantity 500; order cost EUR 100; annual demand 5,000. Annual ordering cost if Q=500:

  1. EUR 100
  2. EUR 500
  3. EUR 1,000 Correct answer.
  4. EUR 5,000

Explanation

Orders per year = D/Q = 5,000/500 = 10; ordering cost = 10 × 100 = EUR 1,000.

Question 18Finance, accounting and controls

Liquidität 2. Grad (Quick ratio) typically includes:

  1. Only buildings
  2. Liquid funds + short-term receivables over short-term liabilities Correct answer.
  3. Only long-term loans
  4. Inventory only in numerator always without receivables

Explanation

L2 ≈ (Zahlungsmittel + kurzfr. Forderungen) / kurzfr. Verbindlichkeiten (Inventory usually excluded vs current ratio).

Question 19Finance, accounting and controls

A falling Eigenkapitalquote with rising short-term debt most directly signals:

  1. Stronger solvency buffer
  2. Higher leverage / potentially weaker financial resilience Correct answer.
  3. Automatic profit increase
  4. Zero inventory forever

Explanation

Lower EK-Quote and more ST debt raise leverage and refinancing/liquidity risk if not matched by earnings power.

Question 20Strategy, entrepreneurship and business models

A repair service targets tenants who lack tools and time. In a business-model canvas, which statement belongs most directly to its value proposition?

  1. Convenient booked repairs without buying specialist tools Correct answer.
  2. Monthly subscription payments collected from clients
  3. A list of local parts suppliers
  4. The cash spent renting workshop space

Explanation

The value proposition describes the useful outcome offered to the chosen customer segment. Payment streams, partners and costs explain other parts of delivering that outcome.

Question 21Strategy, entrepreneurship and business models

A proposed tutoring platform says students want short evening sessions. Before building the full platform, which test best examines that demand assumption?

  1. Assume that a large student population guarantees paying demand
  2. Offer a small scheduled pilot and measure actual sign-ups and attendance Correct answer.
  3. Count the number of features in the proposed application
  4. Ask only the founders whether they like the logo

Explanation

A focused pilot tests customer behavior close to the proposed service, while limiting initial commitment. Population size, feature counts and founder preferences do not establish willingness to use the offer.

Question 22Strategy, entrepreneurship and business models

A software venture charges a monthly fee for access rather than a separate payment for every use. Which revenue model is illustrated?

  1. A one-time disposal of surplus equipment
  2. A donation with no promised service
  3. Subscription revenue Correct answer.
  4. Sale of the software business itself

Explanation

Recurring access payments describe a subscription model. The customer buys continuing access under the stated terms, rather than purchasing the company or making an unrelated donation.

Question 23Strategy, entrepreneurship and business models

A delivery platform serves restaurants and diners. Restaurants will not join without customers, and diners will not join without restaurant choice. Which model problem is most directly shown?

  1. Calculating depreciation on one delivery bicycle
  2. Proving that every additional customer lowers quality
  3. Eliminating the need for any restaurant agreement
  4. Coordinating participation on two interdependent sides Correct answer.

Explanation

A two-sided platform must attract groups whose benefits depend on the other group participating. This coordination problem concerns the service network, not merely an individual asset calculation.

Question 24Strategy, entrepreneurship and business models

A new meal-kit company tests a limited menu manually before automating ordering. What makes this a useful minimum viable product approach?

  1. It tests essential customer assumptions with a limited workable offer Correct answer.
  2. It proves that the final business will be profitable at any scale
  3. It removes the need to learn from customer feedback
  4. It requires omitting all food-safety controls to reduce cost

Explanation

A minimum viable offer should support learning about essential assumptions with limited resources. It does not guarantee profitability or justify removing applicable safety and service requirements.

Question 25Strategy, entrepreneurship and business models

A shop sells 200 trial boxes for 10 each. Direct fulfillment cost is 6 per box and the campaign costs 1,000. Ignoring other costs and repeat purchases, what is the trial contribution after campaign cost?

  1. Break-even at zero
  2. A loss of 200 Correct answer.
  3. A profit of 2,000
  4. A profit of 800

Explanation

Sales contribute 200 times the difference between 10 and 6, giving 800 before campaign cost. Subtracting the supplied 1,000 campaign expense produces a negative 200, before other effects.

Question 26Strategy, entrepreneurship and business models

A direct online seller adds a retailer that reaches new customers but may replace its own direct sales. Which evidence is most useful for assessing channel cannibalization?

  1. Total website page count before launch
  2. A claim that every retail sale is additional by definition
  3. How many retail buyers would otherwise have bought directly Correct answer.
  4. The retailer’s logo color alone

Explanation

Cannibalization concerns substitution between the firm’s channels or products. Estimating sales displaced from the existing channel is necessary before treating all new-channel contribution as incremental.

Question 27Strategy, entrepreneurship and business models

A project team changes its target customers from individual consumers to small businesses after pilot evidence contradicts its original assumption. What is this best described as?

  1. Proof that the original plan was fully validated
  2. An accounting adjustment that must leave the strategy unchanged
  3. A guarantee that the replacement segment will succeed
  4. A business-model pivot based on learning Correct answer.

Explanation

A pivot changes a substantial model assumption in response to evidence. It should lead to another test of fit and economics, rather than a claim of automatic success.

Question 28Strategy, entrepreneurship and business models

A firm claims its refill package is environmentally preferable because it uses less material. Which analysis best tests that claim?

  1. Compare relevant lifecycle effects, including production, transport and reuse assumptions Correct answer.
  2. Count only the number of colors printed on the label
  3. Assume that every refill product has zero environmental impact
  4. Measure sales growth and treat it as proof of environmental benefit

Explanation

A material reduction can be useful but does not establish the complete environmental comparison. Production, transport, use and disposal assumptions affect whether the proposed benefit actually follows.

Question 29Strategy, entrepreneurship and business models

Two proposed strategies have positive expected financial value. One exposes the owner to a loss they cannot finance. Which conclusion is strongest?

  1. The probabilities are irrelevant whenever expected value is positive
  2. Expected value should be considered alongside downside exposure and financing capacity Correct answer.
  3. The higher expected value must always be chosen regardless of solvency
  4. Positive expected value eliminates every possible loss

Explanation

Expected value averages modeled outcomes but does not ensure the organization can survive an adverse outcome. Financing limits and risk tolerance remain relevant even when the average is positive.

Question 30Finance, accounting and controls

In a supplied double-entry model, an owner deposits 5,000 into a new business bank account as capital. Which entry records it?

  1. Debit owner capital 5,000; credit bank 5,000
  2. Debit bank 5,000; credit borrowing 5,000
  3. Debit bank 5,000; credit owner capital 5,000 Correct answer.
  4. Debit expenses 5,000; credit sales 5,000

Explanation

The business receives an asset and the owner’s claim increases. The transaction is an owner contribution under the stated facts, so it is neither sales revenue nor a borrowing.

Question 31Finance, accounting and controls

A business buys equipment for 3,000 cash. Under a model that capitalizes the equipment, what immediate change occurs?

  1. Total assets must rise 3,000 with no other change
  2. All 3,000 must immediately be sales revenue
  3. Owner capital must fall 6,000
  4. Equipment rises 3,000 and bank falls 3,000 Correct answer.

Explanation

One asset is exchanged for another when cash is used to purchase capitalized equipment. Total assets initially remain unchanged before depreciation, other costs or financing effects.

Question 32Finance, accounting and controls

A supplied accrual model records a credit sale of 800 for services already completed. Which entry matches the sale?

  1. Debit receivable 800; credit service revenue 800 Correct answer.
  2. Debit bank 800; credit receivable 800
  3. Debit service revenue 800; credit receivable 800
  4. Debit inventory 800; credit owner capital 800

Explanation

The business has earned revenue and holds a claim on the customer, even though payment is later. The receivable is the debit and earned service revenue the credit.

Question 33Finance, accounting and controls

The customer later pays an existing receivable of 800 in full. What happens before any other transactions?

  1. Both bank and receivables must fall 800
  2. Bank increases 800 and receivables decrease 800, with no second sales revenue Correct answer.
  3. Revenue must rise 800 again because money arrived
  4. Receivables increase 800 while bank decreases 800

Explanation

Collection changes the form of an existing asset from receivable to cash. The original sale was already recognized, so recognizing the same sales revenue again would duplicate it.

Question 34Finance, accounting and controls

A machine costs 12,000, has estimated residual value 2,000 and a five-year useful life. In the supplied straight-line model, what annual depreciation follows?

  1. 10,000 per year
  2. 400 per year
  3. 2,000 per year Correct answer.
  4. 2,400 per year

Explanation

Straight-line depreciation allocates cost less estimated residual value over the supplied useful life. Dividing the depreciable amount 10,000 by five years gives 2,000 per year.

Question 35Finance, accounting and controls

A firm owes wages of 600 for work already performed but unpaid at the reporting date. What does an accrual adjustment recognize?

  1. A bank receipt and sales revenue of 600
  2. No expense until payment under every possible accounting model
  3. A reduction in the wage liability below zero
  4. A wage expense and a wage liability of 600 Correct answer.

Explanation

Under the stated accrual approach, the expense relates to work already received and the unpaid obligation is a liability. Payment later settles that liability rather than creating the original expense again.

Question 36Finance, accounting and controls

A trial balance has equal debit and credit totals. Which error can still be present?

  1. A complete transaction omitted from both debit and credit records Correct answer.
  2. Every individual debit being smaller than its matching credit
  3. A one-sided debit entry with no balancing credit anywhere
  4. An arithmetic difference between the stated debit and credit totals

Explanation

Equal totals test one form of arithmetic agreement, not complete accuracy. Omitting both sides of a transaction leaves the totals equal while making the records incomplete.

Question 37Finance, accounting and controls

An inventory model supplies opening stock 100, purchases 400 and closing stock 120, with no other adjustments. What cost of goods sold follows?

  1. 280
  2. 380 Correct answer.
  3. 620
  4. 520

Explanation

Goods available for sale equal opening stock plus purchases, or 500. Subtracting the closing stock 120 leaves 380 as the cost assigned to goods sold under the supplied model.

Question 38Finance, accounting and controls

A business has bank balance 1,000 and a bank statement balance 1,200 because a customer receipt 200 appears only on the statement. Assuming no other items, what book adjustment is needed?

  1. Record an additional payment 200 in the cash book
  2. Treat the difference automatically as profit regardless of the customer account
  3. Record the customer receipt 200 in the cash book Correct answer.
  4. Delete the receipt from the bank’s statement

Explanation

The unrecorded receipt explains why the bank statement is higher than the business record. Recording that receipt brings the records into agreement; its credit counterpart depends on the underlying customer transaction.

Question 39Finance, accounting and controls

A model balance sheet lists assets 90,000 and liabilities 55,000. What equity follows from assets = liabilities + equity?

  1. 145,000
  2. 55,000
  3. 90,000
  4. 35,000 Correct answer.

Explanation

Rearranging the stated accounting equation gives equity as assets less liabilities. Subtracting 55,000 from 90,000 gives 35,000, representing the residual claim under this supplied model.

Question 40Business environment and ethical management

A sole trader keeps all business profit after tax and bears unlimited liability. Which statement best describes the legal consequence of unlimited liability for this owner?

  1. Profits must be shared with all employees
  2. The owner must publish audited annual accounts
  3. Business debts are limited to the capital originally invested
  4. Personal assets may be used to settle business debts Correct answer.

Explanation

Unlimited liability means there is no legal separation between the owner and the business, so creditors can pursue the owner's personal assets if business debts exceed business assets. This is the defining legal risk of unincorporated structures such as sole trader and partnership.

Question 41Business environment and ethical management

A bakery owner wants to expand but is unwilling to share ownership or control. Which source of finance best fits this objective?

  1. Selling a franchise licence to a rival
  2. Admitting a new partner with capital
  3. Taking out a bank loan Correct answer.
  4. Issuing new ordinary shares to outside investors

Explanation

A bank loan provides funds while the owner retains full ownership and decision-making control, though interest and repayment obligations follow. Equity or partner finance would dilute control, which the owner wants to avoid.

Question 42Business environment and ethical management

A firm's fixed costs are $40,000, selling price per unit is $20 and variable cost per unit is $12. What is the break-even output in units?

  1. 1,250
  2. 5,000 Correct answer.
  3. 2,000
  4. 3,333

Explanation

Break-even output equals fixed costs divided by contribution per unit. Contribution is $20 minus $12, which is $8, so $40,000 divided by $8 gives 5,000 units.

Question 43Business environment and ethical management

A firm’s income statement reports profit but its cash-flow forecast shows insufficient cash to pay suppliers. Which explanation best reconciles the two?

  1. Cash flow forecasts exclude the payment of dividends
  2. Credit sales create profit before cash is received from customers Correct answer.
  3. Profit is calculated after depreciation while cash flow ignores all non-cash items
  4. Profit measures only the cash received during the period

Explanation

Profit records revenue when a sale is made, even if payment is delayed, whereas cash flow records money when it actually moves. A firm selling on generous credit can be profitable on paper while running short of cash to pay suppliers and wages.

Question 44Business environment and ethical management

Which combination of factors would most increase the bargaining power of a supplier over a business?

  1. The component is a standard item available from many firms
  2. The supplier is the only source of a specialised component Correct answer.
  3. Many substitute suppliers exist and switching costs are low
  4. The business buys very large volumes from many suppliers

Explanation

Supplier power is highest when the supplier is a sole source of a specialised input, because the buyer has few alternatives and switching is difficult. Abundant substitutes and low switching costs weaken supplier power.

Question 45People and organization

A business decides to fill a vacant regional sales manager post by promoting an existing area sales executive rather than recruiting externally. Which term best describes this decision?

  1. Labour turnover
  2. Induction
  3. External recruitment
  4. Internal recruitment Correct answer.

Explanation

Internal recruitment occurs when a vacancy is filled by an existing employee moving into a new role, often through promotion or transfer. Because the area sales executive already works for the business, the appointment is internal rather than external.

Question 46People and organization

Which document in the recruitment process typically sets out the duties, responsibilities and reporting relationships of a vacant post?

  1. Person specification
  2. Job description Correct answer.
  3. Application form
  4. Contract of employment

Explanation

A job description defines the content of the role itself: duties, responsibilities and where the post sits in the organisational structure. The person specification is different because it describes the characteristics the ideal candidate should possess.

Question 47People and organization

A firm's recruitment advert states that candidates must hold a recognised accountancy qualification and have at least three years' audit experience. In which recruitment document would these requirements most appropriately appear?

  1. Induction programme
  2. Job description
  3. Staff handbook
  4. Person specification Correct answer.

Explanation

The person specification translates the demands of the job into the profile of the person needed, including essential qualifications and experience. Qualifications and years of audit experience are attributes of the candidate, so they belong in the person specification.

Question 48People and organization

Which of the following is most likely to be classified as an on-the-job training method?

  1. A residential team-building weekend away from the workplace
  2. Coaching by a supervisor while the employee performs real tasks Correct answer.
  3. Completing an online compliance module at home
  4. Attending an external evening course at a local college

Explanation

On-the-job training takes place in the normal working environment while the employee carries out actual tasks. Coaching by a supervisor during real work is therefore the clearest example, whereas off-site or self-directed learning is off-the-job.

Question 49People and organization

Which statement best describes the purpose of an induction programme?

  1. To familiarise a new employee with the organisation, colleagues and workplace rules Correct answer.
  2. To assess whether an employee should be dismissed during probation
  3. To replace the need for any further training in the role
  4. To calculate the employee's gross pay for the first month

Explanation

Induction introduces a new employee to the organisation's structure, culture, health and safety rules and colleagues, helping them settle quickly. It reduces early uncertainty and anxiety but does not substitute for job-specific training.

Question 50Marketing and market evidence

A UK manufacturer of sports drinks wants to launch a new low-sugar range. Which element of the marketing mix is most directly concerned with deciding whether to sell the drink through supermarkets or through gyms and sports clubs?

  1. Price
  2. Promotion
  3. Place Correct answer.
  4. Product

Explanation

Place (distribution) covers the channels and intermediaries used to make a product available to customers, so choosing between supermarkets and gyms is a distribution decision. Product concerns design and features, price concerns the amount charged, and promotion concerns communication with the market.