közgazdasági alapismeretek (üzleti gazdaságtan) angol ... · pdf...

Közgazdasági alapismeretek (üzleti gazdaságtan) középszint — írásbeli vizsga 0811 angol nyelven

Név: ........................................................... osztály:......

KÖZGAZDASÁGI ALAPISMERETEK

(ÜZLETI GAZDASÁGTAN) ANGOL NYELVEN

KÖZÉPSZINTŰ

ÍRÁSBELI VIZSGA

2008. május 26. 8:00

Az írásbeli vizsga időtartama: 180 perc

Pótlapok száma Tisztázati Piszkozati

OKTATÁSI ÉS KULTURÁLIS MINISZTÉRIUM

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írásbeli vizsga 0811 2 / 16 2008. május 26.

Közgazdasági alapismeretek (üzleti gazdaságtan) angol nyelven — középszint Név: ........................................................... osztály:......

Important Information

Dear Examinee,

We suggest that you read through the whole test sheet before you start working on it. Read the instructions carefully, interpret the given information and answer the questions accurately. Make sure you think your answers through before you answer test and multiple choice questions. When answering accounting questions use the attached chart of accounts, if necessary. During the examination you may use non-programmable calculators and rulers. Please make sure you write legibly, provide a clear and easy-to-follow layout for your answers, and correct any potential errors according to the rules. Only write into the spaces provided (left blank) for your answers. Please make sure your sub-calculations are easy to follow. Good luck with your exam!



Part I – Short answer questions 50 points

Question 1 List the sub-systems of the state budget. 4 points ........................................................................................................................................................

........................................................................................................................................................

........................................................................................................................................................

........................................................................................................................................................

Question 2 Write the number of ledger account classes, which provide information for the compilation of the balance sheet, under the appropriate side of the balance sheet. Points will be deducted, if you write down classes that are not balance sheet classes.

4 points ASSETS Balance date LIABILITIES ……………………………….. ……………………………… Question 3 The value of the materials used by an enterprise were determined with the FIFO method. The calculations are the following: 9 points

1. Value of use: 60 kg 70.5 HUF/kg unit price + 50 kg 60 HUF/kg unit price 2. Value of use: 100 kg 60 HUF/kg unit price + 150 kg 62 HUF/kg unit price

Remained in ending inventory: 50 kg 62 HUF/kg unit price

a) Complete the analytical report of the increases in inventory at three different unit prices and the two decreases in inventory based on the available information. Every change in unit price means that there was new procurement. The unit prices of use and ending inventory are not featured in the table below.

Increase Economic event kg HUF/kg

1. procurement 2. procurement 1. use - 3. procurement 2. use - Ending inventory -



b) Choose the possible value of the average unit price of the material inventory from the following values.

72.60 HUF/kg; 58.90 HUF/kg; 62.50 HUF/kg

c) Fill in the missing information in the table below.

Name of document Where is it made (external/internal)

Information content

Delivery note ……………………………. Accompanying

goods/commodities Supplier invoice ……………………………. …………………………….

…………………………….

Reception of materials (internal) Received quantity

……………………………. ……………………………. Materials used (cost)

Question 4 We took out the following lines from the accounting statement of an enterprise and marked them with a number. 10 points

1. Other incomes 2. Bond debts 3. Turnover 4. Social security liabilities 5. Finished goods 6. Deposit for settling accounts 7. Material-type expenditure 8. Investment loan 9. Income from financial transactions 10. Technical plant and machinery 11. Profit and loss according to the balance sheet



Separate the lines which affect current year profit (profit and loss account) and those that are featured in the statement of affairs (balance sheet). Name the profit category or the main class, or class of the balance sheet which the given line affects. (Numbers 1 and 2 are examples)

Profit and loss account profit category

No. Balance sheet Main class and class

Operating profit 1 - - 2 Liabilities Long Term …

3 4 5 6 7 8 9 10 11 Question 5 Compare the sales and marketing concept based on the highlighted aspects.

6 points

Distinctive criterion Sales concept Marketing concept

Starting point

Goal

Tools



Question 6 Subsidized targeted programs 4 points “It was a fortunate coincidence that the Agricultural and Environmental Business Program under the National Regional Development Plan was announced at that particular time, and Ede Kemény interpreted it as follows: He would receive financial assistance, if he abandoned technologies that damage the environment and switched over to organic farming … Since he undertook to observe all the strict rules of organic farming, such as not using fertilisers, chemical herbicides, plant-health products, he became eligible for a number of different subsidies. He even received support after some of his land that was inside a national park, which had caused him a lot of problems earlier.”

a) Characterize the subsidy described above by underling the true the statements from the pairs of statements below.

indirect or direct specific or normative

b) Summarize in one sentence the essence of a subsidy that is different from the one

described above. Question 7 Write the information content of the listed labour analytics and documents in the table below with a short explanation. 8 points Records, name of document Information content Attendance sheet List of deductions

Registry of debts Primary data sheet

Payroll sheet

Pay distribution sheet

Pay register

Labour data reporting returns



Question 8 Match the value added tax related concepts listed in the table below with the explanations marked with the following numbers. Write the number of the correct explanation into the appropriate box. 5 points

1. Taxes do not need to be calculated, declared.

2. Decreases the amount of taxes declared.

3. They qualify as taxpayers, if their income is below the given income threshold.

4. For example: accredited trainings, financial services, mandatory social security, recreational and amateur sports, public administration, dormitory benefits…

5. It applies to everyone, who is engaged in the activity.

Tax exemption Exempt activity Taxpayer exemption Tax allowance

Part II – Calculation, documentation and accounting questions

(50 points) Question 1 The highlighted September 2007 data of our enterprise, Pesti Egyszeregy Zrt. Budapest (account number: OTP 11755566 – 66778899) are the following: Purchasing of materials and goods based on the gross total amount of received supplier invoices is HUF 420 000, the gross total amount of items invoiced to buyers on the sales of finished goods is HUF 960 000. According to invoice No. 00234, half of the debts are owed to Árueladási Kft., Budapest (account number: OTP 11745234 – 66644422), to be settled via bank transfer with a payment deadline of September 25. According to invoice No. 12332, half of the receivables are due from Termékvevő Nyrt., Orosháza (account number: OTP 11744511 – 33311298) and, pursuant to the effective sales contract will be settled via a collection order on September 20. The person in charge of our enterprise’s bank account is executive manager, Karola Kecskés.



Fill in the attached bank transfer orders dated September 20, 2007, in order so that they are paid by the relevant deadline. 10 points



Question 2 20 points

The data of employees employed at three sites of an enterprise

Headcount Name employees %

Gross wage bill (HUF thousand)

Average wages (HUF/person)

Budapest site 23 …….. 3 335 …………… Cegléd site 17 …….. 2 244 ………. Szarvas site ……… 20 …………… 152 000 Total per enterprise ……….. ………. ……………….. ……………….

a) Fill in the missing data in the table above. Mark the sub-calculations you have used.

b) Write the columns of the table that have ratios and name the type of ratio in question.

………………………………………column ………………………………ratio ………………………………………column ………………………………ratio

c) Explain how you could create a new ratio from the data of the table, and using what comparison would that be possible? …………………………………………………………………………………….

d) Calculate the average wages in the enterprise, using the weighted arithmetical

mean as well.



Question 3 In September 2007 the enterprise shows the following data:

- According to the gross total amount of supplier invoices received, the value of materials and goods procurement is HUF 420 000,

- The gross amount of items invoiced to buyers on product sales is HUF 960 000. All of these procurements and sales are subject to value added tax at a rate of 20%. Prepare the value added tax return of the enterprise for the month of September and determine the balance that needs to be settled with the state budget.

5 points Taxes payable................................................................................................................................. Preliminary (deductible) taxes ...................................................................................................... Taxes payable into state budget ....................................................................................................



Question 4 Close the following ledger account using the account and time series. Prepare any other accounts that are necessary for the closing. 15 points 1. Fixed assets 2. Stocks B: 2 640 000 B: 1 560 000 38. Liquid assets 41. Equity B: 3 120 000 B: 6 000 000 45-48. Liabilities 51-57. Cost types B: 1 021 000 B: 2 340 000 91-98. Incomes 581. Change in self-manufactured stocks B: 2 952 000 B: 256 000 891. Corporate tax B: 57 000



Bill book, …….

No. of

entry

Text No. of accounts payable

No. of accounts

receivable

Amount payable

Amount receivable



Chart of Accounts

1. Fixed Assets 11. Intangible assets 12-15. Tangible assets 12. Real properties 129. Ordinary depreciation of real properties 13. Technical equipment, machines, vehicles 139. Planned loss in value of technical equipment, machines, vehicles 14. Other equipment, fittings, vehicles 149. Loss in value of other equipment, fittings, vehicles 16. Capital investments 17–19. Financial assets 2. Inventories 21. Raw materials 22. Other materials 23. Unfinished and semi finished products 25. Finished products 3. Receivables, current assets, accruals and deferrals 31. Trade receivables (Customers) 32. Receivables from associated companies 33. Receivables from other related companies 34. Bills receivable 361. Receivables from employees 37. Securities 38. Current assets 381. Cash 384. Settlement deposit 389. Transit account 4. Liabilities 41. Equity 411. Registered capital 412. Capital reserve 413. Retained earnings 419. Balance sheet profit/loss 42. Provisions 43. Subordinated liabilities 44. Long-term liabilities 444. Investment loans 45-47. Short-term liabilities 451. Short-term credits 454. Accounts payable (Suppliers) 455. Investment suppliers 46. Taxes paid 461. Corporate taxes paid 462. Personal income taxes paid 463. Budget payables 464. Settlement of budget payables 466. Pre-charged value added tax 467. Value added tax payable



471. Payroll 473. Social security liabilities 49. Settlement accounts 491. Opening balance sheet account 492. Closing balance sheet account 493. After tax profit account 5. Cost types 51. Material costs 52. Services rendered 53. Other services 54. Wage costs 55. Other staff benefits 56. Wage contributions 57. Depreciation 581. Changes in self-produced inventories 8. Costs of sales 81. Material-type costs 82. Staff costs 83. Depreciation 86. Other expenditures 87. Financial expenditures 88. Extraordinary expenditures 9. Sales revenues and income 91-93. Net sales revenue 96. Other income 97. Financial income 98. Extraordinary income



Topic Question number Maximum points

Points scored

Maximum points

awardable for the topic

Points scored in

topic

1. 4 2. 4 3. 9 4. 10 5. 6 6. 4 7. 8

Multiple choice, short answer questions

8. 5

50

1. 10 2. 20 3. 5

Questions requiring calculations, filling out documents and entering items into the book 4. 15

50

TOTAL 100 100 Score of written examination 100 Correcting teacher

Date: ................................. __________________________________________________________________________

Elért pontszám/

Points scored

Programba beírt

pontszám/ Points

entered into

programme Multiple choice, short answer questions Questions requiring calculations, filling out documents and entering items into the book

Javító tanár/Correcting

teacher Jegyző/Notary

Dátum/Date: ................................. Dátum/Date: .................................

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