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2026 Statistics
Key Facts: BY Abitur WuR gA Exam
210 minutes
gA Wirtschaft und Recht working time (BayGSO Anlage 8; ISB Übersicht)
BayGSO Anlage 8 Nr. 11; ISB IlluPA Wirtschaft und Recht Übersicht
2 offered / 1 completed
Task choice in the written gA exam; 100 Bewertungseinheiten per task, integrating BWL, VWL and Recht
ISB Erläuterungen zur schriftlichen Abiturprüfung Wirtschaft und Recht; BayGSO Anlage 8
270 minutes (eA)
Reference working time for erhöhtes Anforderungsniveau (4 offered / 2 completed across Gegenstandsbereiche)
BayGSO Anlage 8 Nr. 11; ISB Übersicht
11.05.2026
2026 exam date for 'alle weiteren Abiturprüfungsfächer – grundlegendes Anforderungsniveau', including Wirtschaft und Recht gA
KM Bayern, Abiturprüfung 2026 Terminplan
BGB / GG / BV
Uncommented law-text editions permitted as gA Hilfsmittel (plus calculator and German dictionary)
ISB Illustrierende Prüfungsaufgaben / Erläuterungen Wirtschaft und Recht
300 / 900
Minimum Gesamtqualifikation for the Allgemeine Hochschulreife (coursework up to 600, exam block up to 300)
KM Bayern, Abiturprüfung 2026
100
Original English MCQ study items in this bank (not official format)
OpenExamPrep
BY Abitur Wirtschaft und Recht gA is a constructed-response written exam (2 tasks offered, 1 completed, 100 BE, 210 min; 2026 date: 11.05.2026)—not MCQ. Topics per LehrplanPLUS Q-phase: BWL, macro goals/growth/employment/social security, money/trade, private and criminal law method. This free English MCQ bank is a study adaptation only.
Sample BY Abitur WuR gA Practice Questions
Try these sample questions to test your BY Abitur WuR gA exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.
1A Bavarian bicycle manufacturer sets the target of raising its Umsatzrentabilität (return on sales) from 4% to 6% within three years. Which category of entrepreneurial objectives does this target belong to?
A.Economic objectives (ökonomische Ziele), such as profitability, growth and liquidity
B.Ecological objectives, because higher margins enable greener production
C.Social objectives, because employees benefit indirectly from profits
D.Societal-political objectives, because profitability legitimises the company
Explanation: LehrplanPLUS Wirtschaft und Recht (WR12, Lernbereich 1) distinguishes economic, ecological, social and ethical corporate objectives. Return on sales is a classic economic objective alongside profit, liquidity and market share. Ecological objectives concern resources and emissions, and social objectives concern employee welfare, so a profitability target is classified as economic even if it has side effects elsewhere.
2Which of the following groups counts as an internal stakeholder (interne Interessengruppe) of a company?
A.An environmental NGO campaigning against the company's factory
B.The local tax office auditing the company
C.The company's own employees
D.Residents living near the production site
Explanation: Stakeholders (Interessengruppen) are divided into internal groups — owners, management and employees — and external groups such as customers, suppliers, the state, neighbours and NGOs. Employees pursue their interests (income, job security, working conditions) from inside the organisation, which makes them the classic internal stakeholder group used in Abitur stakeholder analyses.
3The management of a profitable GmbH decides to distribute the entire annual profit to the shareholders and to cancel a planned modernisation of its machinery. Which problem of entrepreneurial goal-setting does this decision primarily illustrate?
A.A violation of a statutory duty to reinvest all profits
B.Neglect of long-term goal orientation in favour of short-term distribution interests
C.A conflict between ecological and social objectives
D.The necessary prioritisation of liquidity over profitability
Explanation: LehrplanPLUS explicitly names the tension between short- and long-term perspectives (kurz- und langfristige Perspektive) in WR12 Lernbereich 1. Paying out the full result satisfies shareholders' short-term return expectations, but cancelling the investment endangers competitiveness, and with it profit and job security, in the long run. A sustainable target system weighs both horizons.
4A bakery sells a loaf of bread for €4.00. Variable costs amount to €2.50 per loaf, and monthly fixed costs are €6,000. How many loaves must the bakery sell per month to reach the break-even point (Gewinnschwelle)?
A.2,400 loaves
B.1,500 loaves
C.6,000 loaves
D.4,000 loaves
Explanation: The break-even quantity is fixed costs divided by the contribution margin per unit (Deckungsbeitrag = price − variable unit costs). Here the contribution margin is €4.00 − €2.50 = €1.50, so €6,000 ÷ €1.50 = 4,000 loaves. Below this quantity the bakery makes a loss; above it, each additional loaf adds €1.50 of profit.
5A furniture workshop produces chairs at a price of €120 each. Variable unit costs are €70, and monthly fixed costs are €25,000. What is the monthly break-even quantity?
A.500 chairs
B.357 chairs
C.208 chairs
D.834 chairs
Explanation: Contribution margin per chair = €120 − €70 = €50. Break-even quantity = €25,000 ÷ €50 = 500 chairs. Selling the 500th chair covers exactly all fixed and variable costs; every further chair contributes €50 to profit.
6A producer sells its article at €100 per unit with variable unit costs of €60 and monthly fixed costs of €200,000. Production capacity is 10,000 units per month and everything produced can be sold. Assuming linear cost and revenue curves, what is the maximum monthly profit?
A.€400,000
B.€1,000,000
C.€200,000
D.€20,000
Explanation: With linear curves, profit rises by the contribution margin (€100 − €60 = €40) for every unit sold, so profit is maximised at full capacity. Maximum profit = 10,000 × €40 − €200,000 = €400,000 − €200,000 = €200,000. LehrplanPLUS WR12 lists exactly this constellation (maximaler Gewinn bei linearem Gesamtkosten- und Erlösverlauf).
7Energy prices rise sharply. In an industrial company, energy is needed partly per unit produced (e.g. furnaces) and partly independent of output (e.g. office heating and administration). Ceteris paribus, what happens to the break-even point (Gewinnschwelle)?
A.It shifts to the left, because higher costs force higher sales prices
B.It shifts to the right — the company must sell more units before it earns a profit
C.It remains unchanged, because the sales price is held constant
D.It disappears, because the loss zone now covers all output levels
Explanation: Output-dependent energy consumption raises the variable unit costs, which makes the total-cost curve steeper; output-independent consumption raises fixed costs, which shifts the curve upward. With an unchanged revenue curve the intersection with the total-cost curve moves to a higher quantity — the break-even point shifts to the right. This is precisely the reasoning in the ISB Lösungsvorschläge for the gA sample exam (Aufgabe I, 1.2).
8Which of the following is a variable cost for a jeans factory?
A.The denim fabric consumed per pair of jeans
B.The monthly rent for the factory hall
C.The fixed salary of the plant manager
D.The annual insurance premium for the building
Explanation: Variable costs change with the quantity produced: each additional pair of jeans requires additional fabric, so fabric consumption rises with output. Rent, fixed salaries and insurance premiums accrue regardless of how many jeans are produced — they are fixed costs. This distinction is the foundation of every break-even analysis in WR12 Lernbereich 1.
9A company compares two machines for an expected output of 4,000 units per year. Machine A: fixed costs €20,000 per year, variable costs €10 per unit. Machine B: fixed costs €50,000 per year, variable costs €4 per unit. Based purely on a cost comparison (Kostenvergleichsrechnung), which machine should be chosen?
A.Machine B, because its variable unit costs are lower
B.Machine B, because higher fixed costs always pay off
C.Machine A, because it amortises faster
D.Machine A, because its total costs of €60,000 are lower than Machine B's €66,000
Explanation: Total costs at 4,000 units: Machine A = €20,000 + 4,000 × €10 = €60,000; Machine B = €50,000 + 4,000 × €4 = €66,000. At this output Machine A is cheaper, so the Kostenvergleichsrechnung favours A. Machine B only becomes advantageous beyond the critical quantity of 5,000 units, where the €30,000 fixed-cost disadvantage is offset by the €6 per-unit saving.
10An investment of €150,000 is expected to generate average annual net cash inflows of €30,000. Using the static payback method (statische Amortisationsrechnung), after how many years does the investment pay for itself?
A.4 years
B.5 years
C.6 years
D.0.2 years
Explanation: Payback period = investment outlay ÷ average annual net cash inflow = €150,000 ÷ €30,000 = 5 years. The static Amortisationsrechnung is one of the static investment appraisal methods named in LehrplanPLUS WR12; it judges investments by how quickly the outlay flows back, which favours liquidity and low risk but ignores returns after the payback point.
About the BY Abitur WuR gA Practice Questions
Verified exam format metadata for Bavaria Abitur Wirtschaft und Recht (grundlegendes Anforderungsniveau) is pending. The practice questions above remain available while official exam length, timing, passing score, fee, and administrator details are reviewed.