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2026 Statistics

Key Facts: Buchhalterprüfung Exam

100

Practice Questions

OpenExamPrep

1.5 Years

Practical Bookkeeping Experience Required for Appointment

BiBuG 2014 § 8

15th Day

Filing Deadline for Monthly UVA (e.g. 15 March for January)

UStG 1994 § 21

7 Years

Statutory Accounting Document Retention Period in Austria

Bundesabgabenordnung § 132

€1,000

GWG Immediate Full Expensing Asset Threshold

EStG 1988 § 13

€400

Maximum Gross Limit for Small-Value Invoices

Umsatzsteuergesetz § 11 Abs. 6

The Austrian Buchhalterprüfung is the official qualification under BiBuG 2014 for certified commercial bookkeepers in Austria, administered by the WKO Bilanzbuchhaltungsbehörde. It comprises one written Klausur Buchhaltung covering five Gegenstände and a seven-subject oral commission examination, sat in German, covering Austrian double-entry bookkeeping (EKR), VAT law (UStG, UVA deadlines), fixed asset depreciation (AfA, GWG), and statutory BiBuG representation limits. This prep bank provides 100 practice questions as an English-language multiple-choice study adaptation of that syllabus, not an official translation or a simulation of the oral examination.

Sample Buchhalterprüfung Practice Questions

Try these sample questions to test your Buchhalterprüfung exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1What is the foundational principle of Double-Entry Bookkeeping (Doppelte Buchführung) in Austrian accounting?

A.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

B.Every invoice must be printed twice on paper and stored in two different folders

C.Transactions are only recorded if approved by two separate tax inspectors

D.Debits are recorded in odd months and credits in even months

Explanation: Double-entry bookkeeping mandates that every transaction affects at least two accounts (Soll an Haben) in equal monetary amounts, maintaining the fundamental balance sheet equation: Assets = Liabilities + Equity.

2Under the Austrian Standard Uniform Chart of Accounts (Einheitskontenrahmen - EKR), what type of accounts are contained in Class 0 (Kontenklasse 0)?

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

B.Operating Revenues and Sales

C.Personnel and Salary Expenses

D.Cash and Bank Accounts

Explanation: In the Austrian EKR system: Class 0 is reserved for Fixed Assets (Anlagevermögen: e.g. 0200 Buildings, 0400 Machinery, 0630 Office Equipment, 0800 Financial Investments).

3Under the Austrian EKR chart of accounts, which accounts are classified in Class 2 (Kontenklasse 2)?

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

B.Equity Capital and Bank Loans

C.Material and Merchandise Purchases

D.Taxes on Income and Profit

Explanation: Class 2 represents Current Assets (excluding inventories in Class 1), covering Trade Receivables (2000), Bank (2800), Cash (2700), Prepaid Expenses (2900 ARA), and Input VAT (2500 Vorsteuer).

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

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

B.Material and Raw Material Costs

C.Depreciation of Fixed Assets (AfA)

D.Short-Term Trade Payables

Explanation: Class 4 contains all operating revenues (Umsatzerlöse: e.g. 4000 Sales Revenue 20% VAT, 4010 Sales Revenue 10% VAT, 4400 Other Operating Income, 4600 Asset Disposal Gains).

5Under the Austrian EKR chart of accounts, which accounts are in Class 7 (Kontenklasse 7)?

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

B.Bank deposits and cash registers

C.Finished goods inventories

D.Share capital and retained earnings

Explanation: Class 7 contains operating depreciation (7000 AfA) and miscellaneous operating expenses (7200 Rent, 7300 Advertising, 7400 Travel, 7700 Insurance).

6Under § 13 of the Austrian Income Tax Act (EStG), what is the threshold for Low-Value Assets (Geringwertige Wirtschaftsgüter - GWG) that can be fully written off in the year of acquisition?

A.Up to €1,000 net acquisition cost per asset (excluding deductible input VAT)

B.Up to €400 net

C.Up to €800 net

D.Up to €5,000 net

Explanation: Under § 13 EStG, depreciable fixed assets whose acquisition or manufacturing cost does not exceed €1,000 net can be fully expensed as GWG in the year of acquisition.

7An office desk is purchased on 10 March for €900 net plus 20% VAT (€180). The company exercises the statutory GWG option under § 13 EStG. What is the correct journal entry?

A.Debit: GWG Expense (EKR 7030 / 0680) €900 and Debit: Input VAT (EKR 2500) €180 — Credit: Trade Payables / Bank (EKR 3300 / 2800) €1,080

B.Debit: Trade Payables €1,080 — Credit: GWG Expense €900 and Credit: VAT €180

C.Debit: Cash €1,080 — Credit: Office Furniture €1,080

D.Debit: Depreciation €900 — Credit: Input VAT €180 and Credit: Bank €720

Explanation: Because the net cost of €900 is ≤ €1,000, it is expensed as GWG (Debit €900), deductible input VAT is booked (Debit €180), and the supplier liability or bank payout is credited (Credit €1,080).

8Under § 7 Abs. 2 EStG, a company purchases a delivery van on 20 August for €24,000 net (useful life of 4 years, linear depreciation). What is the deductible AfA in the first business year?

A.€3,000 (Half-year AfA: €24,000 / 4 years = €6,000 annual AfA × 50%)

B.€6,000 (Full-year AfA)

C.€1,500 (Quarterly AfA)

D.€24,000 (Full immediate write-off)

Explanation: Linear annual AfA = €24,000 / 4 = €6,000. Because the vehicle was placed in operational use in the second half of the calendar year (August), the statutory half-year rule (§ 7 Abs. 2 EStG) restricts depreciation in year one to 50% = €3,000.

9What is the accounting entry to record a credit sale of merchandise for €6,000 net plus 20% VAT (€1,200) to a commercial customer?

A.Debit: Trade Receivables (EKR 2000) €7,200 — Credit: Merchandise Sales Revenue 20% (EKR 4000) €6,000 and Credit: Output VAT (EKR 3500) €1,200

B.Debit: Merchandise Sales Revenue €6,000 and Debit: Output VAT €1,200 — Credit: Trade Receivables €7,200

C.Debit: Bank €7,200 — Credit: Cash €7,200

D.Debit: Material Expense €6,000 — Credit: Trade Payables €6,000

Explanation: The customer receivable is debited for gross amount (€7,200), net revenue is credited to EKR Class 4 (€6,000), and output VAT is credited to EKR Class 3 (€1,200 Umsatzsteuer).

10A customer returns defective merchandise with an original sales value of €1,000 net plus 20% VAT (€200). A credit note (Gutschrift) is issued. What is the correct journal entry?

A.Debit: Sales Returns / Revenue Reductions (EKR 4410 / 4000) €1,000 and Debit: Output VAT (EKR 3500) €200 — Credit: Trade Receivables (EKR 2000) €1,200

B.Debit: Trade Receivables €1,200 — Credit: Bank €1,200

C.Debit: Cash €1,200 — Credit: Sales Revenue €1,200

D.Debit: Material Expense €1,000 — Credit: Input VAT €200 and Credit: Bank €800

Explanation: Issuing a sales credit note reverses the original revenue and output VAT: Revenue/Returns account is debited (€1,000), Output VAT is debited to reduce tax liability (€200), and the Customer Receivable is credited (€1,200).

About the Buchhalterprüfung Exam

The Buchhalterprüfung is the statutory qualification examination for commercial bookkeepers in Austria, governed by the Bilanzbuchhaltungsgesetz 2014 (BiBuG 2014) and administered by the Bilanzbuchhaltungsbehörde at the Austrian Federal Economic Chamber (WKO). It entitles successful candidates upon public appointment (Öffentliche Bestellung) to independently carry out commercial double-entry bookkeeping, prepare payroll accounts, submit advance VAT returns (Umsatzsteuervoranmeldungen - UVA), generate internal trial balances (Saldenbilanzen), and represent clients before tax offices regarding UVA and input VAT refund procedures. This practice bank provides 100 research-based study questions in English.

Assessment

Under §§ 17–19 BiBuG 2014 the Fachprüfung Buchhalter consists of a single written Klausur Buchhaltung covering five Gegenstände, followed by a mündliche Prüfung before the commission covering seven Gegenstände. Exams are held by the Meisterprüfungsstellen of the provincial Wirtschaftskammern, which act as the examination bodies for the Bilanzbuchhaltungsbehörde. BiBuG 2014 requires no particular prior education, course attendance or documented practice to sit the Fachprüfung.

Time Limit

varies-by-module

Passing Score

Austrian grading scale (1 to 5); the written Klausur and the oral commission exam must each achieve at least Genügend (grade 4).

Exam Fee

€219 for the written Fachprüfung and €292 for the oral Fachprüfung (€511 combined), set under § 23 BiBuG 2014 and § 5 BB-PO 2014 by reference to the salary of an A1/6 federal civil servant and adjusted accordingly. (Bilanzbuchhaltungsbehörde (WKO); administered by Meisterprüfungsstellen)

Buchhalterprüfung Exam Content Outline

40%

General Bookkeeping & Preparation of Trial Balances (Laufende Buchführung & Saldenbilanz)

Double-entry bookkeeping, Austrian standard chart of accounts (EKR classes 0–9), journal entries, prepayments, cash discounts (Skonto), fixed asset accounting (AfA, half-year convention, GWG €1,000), and cash basis accounting (E/A-Rechnung § 4 Abs. 3 EStG)

30%

Tax Law for Bookkeepers (Steuerrecht: UStG, EStG, BAO)

Austrian VAT Act (UStG 20%, 10%, 13% rates, mandatory invoice elements § 11, advance VAT return UVA / U30, reverse charge, intra-community deliveries/acquisitions), basic income tax expense rules, and BAO 7-year document retention rules (§ 132 BAO)

15%

Payment Clearing, Debt Reminders & Financial Math (Zahlungsverkehr, Mahnwesen & Rechnen)

SEPA credit transfers and direct debits (B2B vs Core), foreign currency transaction conversions, statutory default interest (§ 1000 ABGB 4% vs § 456 UGB 9.2% + base rate), cash discount optimization calculations, and compound interest

15%

Commercial Law & Professional Conduct (Rechtslehre & BiBuG 2014)

Contract basics (ABGB), commercial law (UGB § 377 prompt defect inspection duty), statutory scope of a Buchhalter under § 2 Abs. 2 BiBuG 2014 (prohibition on preparing statutory UGB annual balance sheets), confidentiality (§ 39), and mandatory liability insurance

How to Pass the Buchhalterprüfung Exam

What You Need to Know

Passing score: Austrian grading scale (1 to 5); the written Klausur and the oral commission exam must each achieve at least Genügend (grade 4).
Assessment: Under §§ 17–19 BiBuG 2014 the Fachprüfung Buchhalter consists of a single written Klausur Buchhaltung covering five Gegenstände, followed by a mündliche Prüfung before the commission covering seven Gegenstände. Exams are held by the Meisterprüfungsstellen of the provincial Wirtschaftskammern, which act as the examination bodies for the Bilanzbuchhaltungsbehörde. BiBuG 2014 requires no particular prior education, course attendance or documented practice to sit the Fachprüfung.
Time limit: varies-by-module
Exam fee: €219 for the written Fachprüfung and €292 for the oral Fachprüfung (€511 combined), set under § 23 BiBuG 2014 and § 5 BB-PO 2014 by reference to the salary of an A1/6 federal civil servant and adjusted accordingly.

Keys to Passing

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Buchhalterprüfung Study Tips from Top Performers

1Master the Austrian half-year depreciation rule (§ 7 Abs. 2 EStG): if an asset is put into operational use in the first half of the business year, a full year's AfA is deductible; if in the second half, exactly half a year's AfA is deductible.

2Know all 10 mandatory invoice elements under § 11 UStG, and the simplified invoice rules for small amounts (Kleinbetragsrechnung up to €400 gross).

3Calculate the effective annual interest rate of taking vs. forfeiting a cash discount (Skonto): Annual Rate = (Skonto % × 360) / (Full Payment Days − Skonto Days).

4Understand the 7-year statutory document retention obligation under § 132 BAO (calculated from the end of the calendar year in which the entry was made), and the extended 22-year retention period for real estate documents.

5Review the BiBuG 2014 scope: Buchhalter vs. Bilanzbuchhalter vs. Personalverrechner authority boundaries.

Frequently Asked Questions

What is the Austrian Buchhalterprüfung?

It is the statutory professional examination for commercial bookkeepers under the Bilanzbuchhaltungsgesetz 2014 (BiBuG 2014), administered by the Bilanzbuchhaltungsbehörde (WKO), granting authorized practitioners the right to offer independent commercial bookkeeping services.

What are the statutory practice limits of a Buchhalter in Austria?

Under § 2 Abs. 2 BiBuG 2014, a Buchhalter can maintain double-entry accounts, compile internal trial balances (Saldenbilanzen), prepare VAT returns (UVA), and represent clients before the tax office regarding VAT advance returns. A Buchhalter is explicitly PROHIBITED from preparing annual statutory balance sheets (Jahresabschlüsse) under the UGB, which is reserved for Bilanzbuchhalter and Steuerberater.

What is the Austrian standard chart of accounts (EKR)?

The Austrian Einheitskontenrahmen (EKR) organizes accounts into 10 classes (0 to 9): Class 0 Fixed Assets, Class 1 Inventories, Class 2 Other Current Assets and Receivables, Class 3 Liabilities, Class 4 Revenues, Class 5 Material and Purchased Services, Class 6 Personnel Expenses, Class 7 Depreciation and Other Operating Expenses, Class 8 Financial Results and Taxes, and Class 9 Equity and Closing Accounts.

What is the statutory deadline for filing an Austrian advance VAT return (UVA)?

Under § 21 UStG, the UVA (Form U30) and the corresponding VAT payment must be submitted by the 15th day of the second month following the calendar month or quarter (e.g., January VAT is due on 15 March).