BTS Banque case studies
BTS Banque · Put your knowledge to work in context.
This independent study page provides practice for BTS Banque. Its editorial learning areas include Role knowledge and relevant financial foundations. The questions develop subject knowledge and application through worked reasoning, distinctions between competing answers, and practical scenarios. Study the relevant guide before attempting a mixed set, then explain the evidence or calculation that supports each answer. Topics on this exam: Role knowledge and relevant financial foundations. The BTS Banque case studies are 4 cases and about 980 words.
1One sale, two dates and a balanced but incomplete ledger
A fictional design workshop uses the accrual teaching model specified for this exercise. Its owner contributes five thousand currency units to the business bank account. The workshop purchases equipment for three thousand cash, capitalizing the equipment with no immediate depreciation in the exercise. It then completes a design service worth eight hundred on credit.
225 words, about 1 min2Credit sales and a zero-profit month
A fictional service business completes 100 identical jobs in one month. Each job is sold for 30 currency units. Variable cash cost is 18 per job and fixed cash operating costs are 1,200 for the month. Every listed cost is paid during the month, and there are no inventories, taxes, depreciation, financing flows or other transactions in this exercise.
274 words, about 1 min3A bank reconciliation that keeps timing differences out of the cash book
A fictional workshop keeps a cash book and receives a bank statement for the same closing date. The cash book shows a favorable debit balance of five thousand. The statement shows a bank charge of two hundred and a standing-order payment of one hundred, neither yet entered by the workshop. Cheques already recorded as payments in the cash book but not yet presented total eight hundred.
230 words, about 1 min4Inventory quantities, cost flow and an impaired selling price
A fictional trader begins the period with no stock, buys ten identical units at eight currency units each, and later buys another ten at ten each. All units are interchangeable and twelve are sold before the reporting date. The supplied classroom model permits either FIFO or periodic weighted-average cost, and the exercise asks for a comparison rather than a policy change designed to manipulate profit. Eight units remain physically counted in a secure store.
251 words, about 1 min