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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 review concepts for the BY Abitur WuR gA exam. 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 Exam

Wirtschaft und Recht at grundlegendes Anforderungsniveau is an official written Prüfungsfach of the 2026 Bavarian Abitur (the first G9 cohort), assigned to the gesellschaftswissenschaftliche Aufgabenfeld. It is not part of the IQB common task pools; tasks are Bavaria-specific, prepared under the aegis of the ISB. The curriculum is LehrplanPLUS Gymnasium Wirtschaft und Recht, Qualifikationsphase Jgst. 12/13 (typically 2 weekly hours on gA): BWL (goals, stakeholders, break-even, investment/financing), VWL (magisches Viereck, growth and employment, income and social security, money and price level, trade and exchange rates), and Recht (legal method, sale/Leistungsstörungen, Strafrecht basics), spanning micro/macroeconomics, business and private/public-law anchors. The written exam offers 2 integrated tasks (1 to complete, 100 Bewertungseinheiten) in 210 minutes. This free bank offers 100 original English MCQs for concept and judgment practice only; it is not an official translation, not a format simulation, and cannot replace German-language constructed-response training or oral (Kolloquium) preparation.

Exam sponsor: Bayerisches Staatsministerium für Unterricht und Kultus (KM Bayern); the Staatsinstitut für Schulqualität und Bildungsforschung (ISB) publishes curricula support, Übersicht, Erläuterungen and Illustrierende Prüfungsaufgaben. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Per BayGSO Anlage 8 and the ISB Erläuterungen zur schriftlichen Abiturprüfung Wirtschaft und Recht, the gA written exam offers 2 tasks of which 1 must be completed; each task is worth 100 Bewertungseinheiten and integrates the three Gegenstandsbereiche BWL, VWL and Recht without Schwerpunktsetzung, weighted in line with the LehrplanPLUS Qualifikationsphase. Tasks contain graded subtasks with materials (texts, tables, charts). Permitted Hilfsmittel on gA: calculator; uncommented editions of BGB, GG and Bayerische Verfassung; German spelling dictionary. (Merkhilfe „Wirtschaft und Recht am Gymnasium“ and StGB are eA-only.) This OpenExamPrep bank is an English-language MCQ study adaptation—not an official translation or format simulation—and cannot replace German constructed-response practice.

Time Limit

210 minutes working time for gA Wirtschaft und Recht (BayGSO Anlage 8 Nr. 11; confirmed by ISB Übersicht and Illustrierende Prüfungsaufgaben gA). In the 2026 timetable, all further gA written subjects—including Wirtschaft und Recht gA—were scheduled for 11.05.2026 (KM Bayern Abitur 2026 Terminplan). For reference, eA WuR is 270 minutes.

Passing Score

The chosen task's Bewertungseinheiten (100 BE) are converted to Notenpunkte 0–15 via the official Bewertungsraster. For the Allgemeine Hochschulreife, the Gesamtqualifikation must reach at least 300 of 900 points (coursework up to 600, exam block up to 300), per KM Bayern.

Exam / Certification Fees

No per-subject exam fee is published for regular school candidates at public or state-approved Gymnasien in Bavaria; examination is administered through the public-education school pathway.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

18%

Betriebswirtschaft (Business Management)

Entrepreneurial objectives and stakeholder conflicts, selected Beschaffung/Absatz decisions, break-even with fixed and variable costs, static investment appraisal and equity vs. debt financing, plus success ratios for firm analysis.

20%

Macro Goals, Growth and Employment

Magisches Viereck and Zielkonflikte, Konjunktur indicators and cycle, Stabilitätsgesetz framing, growth/employment policy transmission and labour-market/Tarifpartner judgment.

14%

Income, Social Security and Fiscal Context

Income concepts, financing of statutory health and pension insurance, atypical employment effects on contribution bases, and evaluating social/fiscal measures for affected groups.

16%

Money, Prices and International Economics

Inflation and real magnitudes, ECB/ESZB mandate and monetary policy, Leistungsbilanz, exchange rates and außenwirtschaftliches Gleichgewicht.

17%

Private and Criminal Law with Legal Method

BGB systematics, Kaufhandlung/Trennungsprinzip, Subsumtion and Gutachtenstil; Gewährleistung and Leistungsstörungen; Eigentum/tort patterns; Straftataufbau and sentencing principles at gA depth.

15%

Exam Format, Hilfsmittel and Anforderungsbereiche

gA structure (2 offered / 1 completed, 100 BE, 210 min), permitted aids (calculator, BGB/GG/BV, dictionary), material-based argumentation across BWL–VWL–Recht, and the 600/300-point Gesamtqualifikation.

Preparing for the BY Abitur WuR gA Exam

What You Need to Know

Passing score: The chosen task's Bewertungseinheiten (100 BE) are converted to Notenpunkte 0–15 via the official Bewertungsraster. For the Allgemeine Hochschulreife, the Gesamtqualifikation must reach at least 300 of 900 points (coursework up to 600, exam block up to 300), per KM Bayern.
Assessment: Per BayGSO Anlage 8 and the ISB Erläuterungen zur schriftlichen Abiturprüfung Wirtschaft und Recht, the gA written exam offers 2 tasks of which 1 must be completed; each task is worth 100 Bewertungseinheiten and integrates the three Gegenstandsbereiche BWL, VWL and Recht without Schwerpunktsetzung, weighted in line with the LehrplanPLUS Qualifikationsphase. Tasks contain graded subtasks with materials (texts, tables, charts). Permitted Hilfsmittel on gA: calculator; uncommented editions of BGB, GG and Bayerische Verfassung; German spelling dictionary. (Merkhilfe „Wirtschaft und Recht am Gymnasium“ and StGB are eA-only.) This OpenExamPrep bank is an English-language MCQ study adaptation—not an official translation or format simulation—and cannot replace German constructed-response practice.
Time limit: 210 minutes working time for gA Wirtschaft und Recht (BayGSO Anlage 8 Nr. 11; confirmed by ISB Übersicht and Illustrierende Prüfungsaufgaben gA). In the 2026 timetable, all further gA written subjects—including Wirtschaft und Recht gA—were scheduled for 11.05.2026 (KM Bayern Abitur 2026 Terminplan). For reference, eA WuR is 270 minutes.
Exam / certification fees: No per-subject exam fee is published for regular school candidates at public or state-approved Gymnasien in Bavaria; examination is administered through the public-education school pathway. Official sources

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BY Abitur WuR gA: Suggested Study Strategy

1Drill break-even arithmetic until fixed/variable cost shifts and profit-max at linear revenue are automatic—ISB-style BWL blocks reward clean calculation plus interpretation.

2Memorize the four Magisches-Viereck goals and practice naming Zielkonflikte (e.g. growth vs. price stability) before judging a concrete policy package.

3For monetary questions, always separate price-level measurement (VPI), real vs. nominal magnitudes, and the ECB’s primary mandate before discussing side effects on growth or employment.

4Train Kaufrecht claims in Gutachtenstil: Anspruchsteller → Anspruchsgrundlage → Voraussetzungen → Subsumtion → Ergebnis (Nacherfüllung, Minderung, Rücktritt, Schadensersatz).

5Know which Hilfsmittel are gA vs eA: on gA you bring BGB/GG/BV and a calculator—not the Merkhilfe or StGB—so practise finding norms quickly without commentary.

6Link social-insurance financing (Umlageverfahren, contribution base) to atypical employment and retail/industry wage structures whenever materials mention Beitragssätze.

7Work through the official ISB Illustrierende Prüfungsaufgaben gA in German under 210-minute conditions; use this MCQ bank for concept checks, terminology and quick judgment drills only.

Frequently Asked Questions

Is the official Bavarian Wirtschaft und Recht Abitur a multiple-choice test?

No. The written gA exam consists of constructed-response tasks with materials and graded subtasks across BWL, VWL and Recht. This bank is an English-language MCQ study adaptation only and cannot replace those formats.

How long is the gA Wirtschaft und Recht exam and how is it structured?

Per BayGSO Anlage 8 and the ISB Übersicht/Erläuterungen: 210 minutes; 2 tasks are offered, 1 must be completed, each worth 100 Bewertungseinheiten, integrating BWL, VWL and Recht without specialization. In 2026, WuR gA sat on 11.05.2026 ('alle weiteren Abiturprüfungsfächer – grundlegendes Anforderungsniveau', KM Bayern).

What is the difference between gA and eA working time?

BayGSO Anlage 8 sets Wirtschaft und Recht at 210 minutes on gA (choose 1 of 2 integrated tasks) and 270 minutes on eA (choose 2 of 4 tasks from different Gegenstandsbereiche, 60 BE each / 120 BE total).

Which aids (Hilfsmittel) are allowed on gA?

A calculator; uncommented text editions of the Bürgerliches Gesetzbuch (BGB), Grundgesetz (GG) and Bayerische Verfassung (BV), including printed Nebengesetze; and a German spelling dictionary that implements the official rules. Highlighting and cross-references are allowed; commentaries are not. The ISB Merkhilfe and StGB are permitted only on eA.

Which topics does the gA exam cover?

LehrplanPLUS Jgst. 12/13 gA Lernbereiche: BWL (goals, stakeholders, break-even, investment/financing); VWL (gesamtwirtschaftliche Lage and magisches Viereck, Wachstum und Beschäftigung, Einkommen und soziale Sicherung, Geld und Preisniveau, Außenhandel und Währung); Recht (Rechtstechnische Grundlagen, Zivilrecht Interessenausgleich beim Kauf, Strafrecht basics).

Is Wirtschaft und Recht part of the IQB common task pool?

No. In Bavaria the IQB pool tasks apply to Deutsch, Mathematik, Englisch, Französisch (since 2017) and Biologie, Chemie, Physik (since 2025). Wirtschaft und Recht tasks are Bavaria-specific; the ISB publishes Illustrierende Prüfungsaufgaben to illustrate structure and level.

How does the subject count toward passing the Abitur?

Task points become Notenpunkte via the Bewertungsraster. Overall, coursework (Block I) counts up to 600 and the exam block (Block II) up to 300 of 900 points; the Allgemeine Hochschulreife requires at least 300 points total (KM Bayern).

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