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IHK Bilanzbuchhalter Prüfung VIP Certification Exam

IHK Bilanzbuchhalter Prüfung — The IHK Bilanzbuchhalter (Certified Balance Sheet Accountant) is a nationally recognized vocational qualification in Germany issued by the Industrie- und Handelskammer (IHK), governed by the Bilanzbuchhalterprüfungsverordnung (BibuFPrV 2020). The written examination covers five core domains: financial accounting and financial statements (HGB), tax law, financial management and controlling, cost accounting, and business management functions. Written sections carry time limits of 4–6 hours in the real exam; this VIP practice set compresses those domains into a single timed session.

60
Questions
180m
Time Limit
50.00%
To Pass
Question 1 of 60👑 VIP

A GmbH purchased a machine on 1 April 2023 for €120,000 net. The machine has an expected useful life of 10 years with no residual value. The company uses the straight-line depreciation method and prepares annual financial statements under HGB on 31 December. What is the depreciation charge to be recorded in the income statement for the fiscal year ending 31 December 2023?

Questions 2–60 and full explanations are VIP-exclusive.