E Kozgang 17maj Ut

Kzgazdasg ismeretek angol nyelven emelt szint
Javtsi-rtkelsi tmutat 1711
RETTSGI VIZSGA 2017. mjus 17.
KZGAZDASG
ISMERETEK
ANGOL NYELVEN
EMELT SZINT
RSBELI VIZSGA
JAVTSI-RTKELSI
TMUTAT
EMBERI ERFORRSOK MINISZTRIUMA

Kzgazdasg ismeretek angol nyelven Javtsi-rtkelsi tmutat
emelt szint
Guidelines for evaluating the performance of examinees

(for correcting teachers)
Answers provided in the correction-evaluation guide can only be awarded the points indicated.
The indicated points can only be broken down further if specifically indicated. Resulting points
may only be whole numbers.
If the examinee marks all available answers for test questions, no points may be awarded. If
more answers are marked than requested, the number of points awarded overall is reduced by
the number of surplus answers provided. (The total number of points awarded may not be
negative.)
During their solution, the examinee may correct incorrect answers, however, only clearly
marked corrections may be accepted. Modifications and corrections on business documents are
to be accepted only if the examinee has made corrections according to applicable rules.
In the case of logical or calculation errors, no points are awarded at the section where the error
was made, but subsequent correct steps may be awarded the applicable points.
1711 rsbeli vizsga 2 / 17 2017. mjus 17.

emelt szint
TEST QUESTIONS
A) Multiple-choice or test questions

For Test Questions 1-9, we have provided four possible answers, but only one of these is
correct. The other answers are either partially correct or completely wrong. Select the
letter corresponding to the correct answer and write it into the table found below the
questions.
Attention! Only one answer will be accepted for each question. Unclear markings cannot
be awarded any points. In the case of corrections, only clear and unambiguous answers
may be accepted.
Question 1 (2 points)
If looking at the market of two goods it can be established that when a 5% change in the price
of one of the products occurs, the consumption of the other product also changes by 5% only
in the opposite direction, then the following is true for the two products:
a) the income elasticity of the two products is one unit.
b) the cross-price elasticity of the two products is one and is negative.
c) the two products are each other's substitute products.
d) the price elasticity of the two products is negative.
Letter of the correct b
answer:
A consumer's total utility is maximal,
a) when the number of consumed products is the highest.
b) when marginal utility equals zero.
c) when marginal utility decreases.
d) Solutions a) and b) are both true.
answer:
The section of the market supply curve above the point of equilibrium represents excess
producer's supply, which means that
a) additional producers would be able to produce more and sell more products.
b) the quantity in demand exceeds the quantity in supply.
c) there will be oversupply in the market.
d) customers are competing with each other for access to the products.
Letter of the correct a
answer:

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A perfectly competitive company only produces profit in the short-term, if
a) it realises economic profit.
b) its fixed costs are recovered.
c) its variable costs are recovered.
d) it realises ordinary profit.
Letter of the correct c

answer:
On a perfectly competitive market,
a) there are legal obstacles to market entry.
b) companies determine prices.
c) market players have an effect on the market.
d) market players accept prices.
Letter of the correct d
answer:
The name of the registered capital of a limited liability company is
a) equity capital.
b) equity contribution.
c) share.
d) shareholders capital.
Letter of the correct d

answer:
The counter-value payable after an insurance companys assumption of risk is the
a) insurance premium.
b) deductible amount.
c) compulsory insurance.
d) reinsurance.
Letter of the correct a

answer:

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The number that is used to substitute the individual values in an average with the sum thereof
remaining the same is the
a) geometric mean.
b) arithmetic mean.
c) harmonic mean.
d) chronological mean.

answer:
The root mean square of variance is
a) spread.
b) deviation.
c) relative deviation.
d) mode.

answer:
From the list below, select the two characteristics that characterise bonds. Mark the
selected items with an X in the empty column provided after the given characteristic.
Unclear markings cannot be awarded any points. In the case of corrections, only clear and
unambiguous answers may be accepted.
Characteristic Selection (X)
The purpose of the issuance of the security is to collect
equity capital
No maturity date is specified
Yields dividends
The buyer of the security obtains ownership rights
The buyer of the security provides credit to the issuer X
Typically, it is a security with a fixed yield X
(All correct answers are worth 1 point each, for a total of 2 points.)

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B) Short-answer questions
Decide whether the below listed statements related to financial concepts are true or false.
Write the appropriate word (true or false) on the dotted line below the statements. In the
case of corrections, only clear and unambiguous answers may be accepted.
1. A direct debit order is used, when the obligor owes amounts to several beneficiaries under
the same legal title.
The statement is: false
2. Deposit money is an at sight receivable of the bank payable by the economic organisations.
The statement is: true
3. The petty cash limit is the upper limit of the cash amount available in petty cash after the
cash desk is closed for the day until it is opened on the next day.
4. If the price of a bond is above face value, then simple yield is higher than nominal yield.
5. The beneficiary and the contracting party to an insurance policy can be the same person.
6. In a two-tier banking system, the central bank is in a direct relationship with economic
organisations.
7. One of the characteristics of a preference share is that its holder may receive guaranteed,
fixed dividend at the time of dividend payment.
8. If a bank pays the deposit amount to the holder of the deposit (the person presenting the
deposit) without checking, then the deposit is an at sight deposit.
1-2 correct answers: 1 point
3-4 correct answers: 2 points

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Determine what type of consequences changes in currency and foreign currency exchange
rates have (assuming other factors remain the same).
Pair up the events marked with numbers with the correct consequences. Write the letter
of the correct consequence in the column next to the given event. Enter only one letter into
a given field. There is one more consequence listed than is required. In the case of
corrections, only clear and unambiguous answers may be accepted.
Events:
1. The national currency of the country depreciates.
2. The price of the foreign currency expressed in the domestic currency increases.
3. The national currency of the country appreciates.
4. The domestic rate of inflation will be lower than the external rate of inflation.
Consequences:
A. Has a decelerating effect on commodities exports, and encourages commodities
imports.
B. The domestic currency appreciates.
C. Encourages commodities exports, and decelerates commodities imports.
D. The domestic currency depreciates.
E. The money market may rate the currency higher than its true value.
1. 2. 3. 4.
C D A B
Change in the number of employees at a company
in the 1st quarter of 2017 (people)
Month Headcount
(people)*
January 110
February 120
March 115
April 122
*Note: headcount data refer to the first day of the month

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a) Name the type and origin of the statistical series in the table.
Statistical series: Time series, created by way of comparison (1 point)
b) Indicate the method of calculation of the average headcount employed by the company
in the first quarter of 2017 (you do not need to perform the calculation), and provide
the name of the indicator used. (2 points)
Calculation: (110 / 2 + 120 + 115 + 122 / 2) / 3 (1 point)
Name of indicator: chronological average (1 point)

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A company (Kft) decided to purchase a machine to be used for the manufacturing of one of
their new finished products.
The company purchased the machine from its manufacturer on 1 April. The invoiced purchase
price of the machine was HUF 6 000 000 + 27% VAT. The machine was put into operation by
the experts of the selling company, and the total amount on the invoice issued on the
commissioning of the machine was HUF 254 000 inclusive of 27% VAT. The value of the spare
parts received together with the machine was HUF 500 000 + 27% VAT. The insurance
premium payable on the investment is HUF 10 000/month, which the company has been
transferring to the insurance company since the date of purchase. The interest payable on the
loan taken out for the investment is HUF 50 000 in the current year, of which HUF 15 000 can
be offset until the capitalisation of the machine. In the interest of continuous and uninterrupted
operation, regular maintenance cost is HUF 30 000/month.
The company (Kft) financed the purchasing of the machine partly from profit earned in the
previous year and partly from credit.
The machine was put into operation on 1 June. The planned useful life of the machine is 8 years,
residual value: HUF 500 000, and the write-off equals the cost ratio every year. According to
the accounting policy of the company, tangible assets present on the first day of the quarter are
depreciated on the last day of the quarter.
a) Characterise the investment according to the following aspects. Write the solution on
the dotted line. (2 points)
According to the contractor: investment carried out by an external contractor
According to financing: investment carried out with mixed financial resources/mixed
financing
According to the type of investment: productive investment
Depreciation plan: linear
(Four correct answers are worth 2 points together. Three correct answers are worth 1 point
in total.
In case of less than three correct answers, no point may be awarded.)
b) From the possible answers below, indicate which one would be used to calculate the
historical value of the machine, and write the corresponding letter on the dotted line.
(1 point)
Possible answers:
A. HUF 6 000 000 + HUF 254 000 + HUF 500 000 + 2 x HUF 10 000 + HUF 15 000
B. HUF 6 000 000 + HUF 254 000 / 1.27 + 3 x HUF 10 000 + HUF 15 000
C. HUF 6 000 000 + HUF 254 000 / 1.27 + 2 x HUF 10 000 + HUF 15 000
D. HUF 6 000 000 + HUF 254 000 / 1.27 + 2 x HUF 10 000 + HUF 15 000 + 2 x HUF
30 000
E. HUF 6 000 000 + HUF 254 000 / 1.27 + HUF 500 000 + 2 x HUF 10 000 + HUF
15 000
Method of calculating the historical cost of the production machine: E.

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Question 5 3 points
Complete the following table. Put the name of the appropriate taxation-related concept
on the dotted line next to the definition provided.
Term Definition
The totality of tax types applied at the same time, and the
Tax system
institutional system engaged in tax administration.
Tax rate Can be a percentage value or a specific tax.
May extend up to the tax amount. The waiving of certain parts of
Tax benefit
the tax.
Make the following statements on income categories correct by placing the phrases
INCREASES, DECREASES or REMAINS UNCHANGED in the various sentences.
Write the solution corresponding to the given change on the dotted line. Apart from the
changes, all other conditions are assumed unchanged.
a) If gross investment in a country increases, then the countrys GDP:

INCREASES
b) If factor income inflow in a country increases, then the countrys GDP:
REMAINS UNCHANGED
c) If a country increases the amount of outgoing foreign aid, the gross national disposable
income of the country:
DECREASES

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QUESTIONS INVOLVING BUSINESS CALCULATIONS AND THE EDITING OF
ACCOUNTING ITEMS

The table below contains the different costs associated with the different production scales
of a perfectly competitive company.
Production
TC VC FC AC AVC MC
quantity
(HUF (HUF (HUF (HUF (HUF (HUF
(thousand
thousand) thousand) thousand) thousand) thousand) thousand)
pieces)
5 135 35 100 27 7 7
10 220 120 100 22 12 17
20 540 440 100 27 22 32
25 775 675 100 31 27 47
30 1060 960 100 35.33 32 57
40 1780 1680 100 44.50 42 72
50 2700 2600 100 54 52 92
a) Complete the empty fields of the table. Calculate the missing amounts. Calculate the
values to two decimal places. (7 points)
Show the following formulas.
AC = TC / Q
AVC = AC / Q
MC = TC / Q or VC / Q
(All correctly completed columns are worth 1 point each, for a total of 6 points.
The correct indication of the AC, AVC and MC formulas is worth an additional 1 point.)
b) Using the completed table, answer the following questions.

1. At what quantity does the company reach the break-even point? (2 points)
The break-even point is at the AC minimum, which based on the data in the completed
table is at Q=10.
Based on MC=ACmin, between Q=10 and Q=20. (Both solutions may be accepted.)
2. Determine the price with which the company would be loss-making in the short
term. Explain your answer. (2 points)
You must select a price where the company is loss-making (P<AC), and P>AVC. For
example: P= 20.
3. Lets assume that market price is HUF 47 000. In this case, what is the profit of the
profit maximising company? (2 points)
Based on MC = P, optimal production is Q=25, therefore,
TR = P Q = 47 25 = 1 175, TC = 775, thus T = 400

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The table below shows the changes of the production value and headcount data of a
company in the 1st and 2nd quarters of 2016:
Change
Name 1st quarter 2nd quarter
(%):
Production value (HUF thousand) 472 500 529 200 112
Average headcount of manual
90 100 111.1
workers (people)
Average headcount of non-manual
30 30 100
workers (people)
Average headcount of workers in
120 130 108.3
total (people)
Production value per 1 manual
5 250 5 292 100.8
worker (HUF thousand/person)
Production value per 1 employee
3 937.5 4 070.8 103.4
(HUF thousand/person)
Ratio of manual workers at the
75 76.9 102.5
company (%)
Supplementary information:
The production value of the company increased by 12% from the 1st to the 2nd
quarter.
Production value per 1 manual worker increased by HUF 42 thousand/person in the
period under review.
The headcount of non-manual workers did not change in the period examined.
a) Complete the above table. Complete the appropriate dotted cells in the table with the
missing values. Show auxiliary calculations. Calculate the values to one decimal place.
(10 points)
Auxiliary calculations:
Data missing from the 1st quarter column:

90 people: 0.75 = 120 people (1 point)
472 500 : 120 = 3 937.5 thousand HUF/person (1 point)
Headcount of non-manual workers 120 90 = 30 people or 120 x 0.25=30 people (1 point)
Data missing from the 2nd quarter and Change columns:
Production value dynamic ratio: 112% (1 point)
472 500 x 1.12 = HUF 529 200 thousand (1 point)
5 250 + 42 = 5 292 thousand HUF/person change: 5 292 : 5250 = 1.0080 100.8%
(Each correctly completed line is worth 1 point each.)
529 200 : 5 292 = 1.00 100% change: 100 : 90 = 1.1111 111.1%
Headcount of non-manual workers: 30 + 0 = 30 peoplechange: 30 : 30 =1.0000 100%
Change of production value per 1 person: 4 070.8 : 3 937.5 = 1.0339103.4% (1 point)
100 : 130 = 0.7692 76.9% change: 76.9 : 75 = 1.0253 102.5%

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b) Name the statistical indicators you calculated in the last column of the table.
(1 point)
Name of indicator: dynamic ratio ........
c) Name the type of statistical indicator the production value per manual worker is.
(1 point)
Name of indicator: intensity ratio

A private individual has taken out a personal loan to purchase goods in an amount of HUF
600 000 from their account holding credit institution. The loan was disbursed in a lump
sum. The debt will have to be repaid over 3 years, in equally sized principal repayments.
The interest rate applied by the bank is 12%/year, which will not change during the term
of the loan. Based on the loan agreement, the first repayment becomes due 1 year after
the loan was granted. The bank charged the customer a 1% handling fee, which is based
on the loan amount.
a) Prepare the repayment schedule of the loan. Mark auxiliary calculations. Use the
following table to prepare the loan repayment schedule. (8 points)
Outstanding debt
Principal
Year Interest due Debt service at the end of the
repayment
period
1. 200 000 72 000 272 000 400 000
2. 200 000 48 000 248 000 200 000
3. 200 000 24 000 224 000 -
Total 600 000 144 000 744 000 -
The per year principal repayment due is 600 000 / 3 = HUF 200 000 (1 point)
600 000 x 0.12 = HUF 72 000 (1 point)
200 000 + 72 000 = HUF 272 000 (1 point)
600 000 200 000 = HUF 400 000 (1 point)
400 000 x 0.12 = HUF 48 000 (1 point)
200 000 + 48 000= HUF 248 000 (1 point)
400 000 200 000= HUF 200 000
200 000 x 0.12 = HUF 24 000 (1 point)
200 000 + 24 000 = HUF 224 000 (1 point)
72 000 + 48 000 + 24 000 = HUF 144 000
272 000 + 248 000 + 224 000 = HUF 744 000

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b) Calculate the loan cost. Mark auxiliary calculations. (2 points)

Loan cost: HUF 150 000
Handling fee: 600 000 x 0.01 = HUF 6 000 (1 point)
Loan cost: 144 000 + 6 000 = HUF 150 000 (1 point)

Our company, DI KFT (address: 1016 Budapest, Difa utca 12; payment account number:
11720245-06765054; tax number: 42410125-2-41; Managing Director: Ivn Dis;
Salesperson: Grta Kis; Warehouse Clerk: Jnos Nagy) is engaged in production activities.
The following is known of the economic events in April 2017:
1. On 3 April, the company purchased 500 kg of raw material from Gesztenye Kft (address:
8808 Nagykanizsa, Gesztenys utca 10; tax number: 213540135-2-41; payment account
number: 11604254-211056002-10080016) at a gross purchase unit price of HUF 5 080/kg
(VAT rate: 27%). Serial number of the invoice received: AF 02456. Payment method: bank
transfer; payment deadline: 21 April.
2. In the interest of the modernisation of production, the company purchased a production
machine on 11 April from Gpest Kft (address: 1173 Budapest, Kiss utca 4; tax number:
32622451-2-41; payment account number: 11502345-03624125). Amount indicated on the
invoice received: HUF 3 000 000 + 27% VAT. Invoice serial number CC 5689; payment
deadline: 30 April.
3. The machine was delivered to the company's business site by Fuvaros Kft (address: 1213
Budapest, z utca 4; tax number: 61756389-2-41; payment account number: 11707038-
04567899) on 11 April; serial number of the cash invoice received: PT 12345, total invoiced
amount: HUF 152 400 (VAT content: 21.26%).
4. The machine was put into operation (based on commissioning records) on 12 April.
5. On 24 April, 2 000 units of the finished product DD were sold to ALMA Nyrt (address:
1214 Budapest, Almafa utca 3; tax number: 22521856-2-41; payment account number:
11603462-02734625-03890082). The amount of the invoiced trade receivables: HUF 12
700 000 (VAT rate: 27%). Cost price of the finished product DD: HUF 3 800/unit. Invoice
serial number: 63541; payment method: bank transfer; payment deadline: 17 May.
6. On 28 April, ALMA Nyrt requested a 10% discount, due to the sales quality issues
experienced on 24 April. Our company decided that the quality complaint was justified and
gave the customer a 10% discount. A corrective invoice was prepared on the changes.

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Please read the above information carefully and answer the questions below.
a) In light of the above economic events, answer the following questions. Show the
necessary auxiliary calculations. (7 points)
1. External business documents received at the time of the purchasing of the raw
material:
Name of business document: (supplier) invoice.................................... serial
number: AF 02456
Name of the issuer of the business document: Gesztenye Kft.
Total amount as featured on the business document: HUF 2 540 000
VAT amount as featured on the business document: HUF 540 000
Date of issue of the business document: 3 April 2017
(All correctly completed lines are worth 1 point each, for a total of 5 points.
No points may be awarded for the amounts if no auxiliary calculations are shown.)
500 kg x 5 080 HUF/kg = HUF 2 540 000
HUF 2 540 000 / 1.27 x 0.27 = HUF 540 000 (or HUF 2 540 000 x 0.2126)
2. Warehouse document on the reduction in inventory:

Name of business document: Warehouse (inventory) removal document
Amount on the business document: HUF 7 600 000
(All correctly completed lines are worth 1 point each, for a total of 2 points.
No points may be awarded for the amounts if no auxiliary calculations are shown.)
Auxiliary calculation:
2 000 pcs x 3 800 HUF/pc = HUF 7 600 000
b) Prepare the simplified value added tax accounting of DI Kft for the month of April.
Underline the term that refers to the type of tax to be settled.
(6 points)
VAT RETURN
Payable tax: HUF 2 430 000
Deductible tax: HUF 1 382 400
Accountable tax: HUF 1 047 600 (payable/refundable)
(In the course the calculations, round up the value of the VAT to HUF 100, if necessary.)
3 April Raw material purchasing VAT: HUF 2 540 000 /1.27 x 0.27 = HUF 540 000
(1 point)
11 April Machinery purchasing VAT: HUF 3 000 000 x 0.27= HUF 810 000 (1 point)
Shipping cost VAT: HUF 152 400/1.27 x 0.27 = HUF 32 400 (1 point)
or HUF 152 400 x 0.2126 = HUF 32 400

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Total deductible VAT: HUF 1 382 400
24 April Sales VAT: HUF 12 700 000 / 1.27 x 0.27 = HUF 2 700 000 (1 point)
28 April Sales at net sales price: 12 700 000 / 1.27 = HUF 10 000 000
Discount VAT: HUF 10 000 000 x 0.1 x 0.27 = -HUF 270 000(1 point)
Total VAT payable: HUF 2 430 000
Accountable tax: HUF 2 430 000 HUF 1 382 400 = + HUF 1 047 600 payable (1 point)
(If the examinee determines the payable and deductible VAT based on the accounting entries,
the answers should count as correct answers 467E = HUF 2 430 000 and 466E = HUF
1 382 400)

Book the economic events of DI Kft in the month of April described in Question 4
repeated below chronologically. Specify the accounting entries using the account
numbers included the attached chart of accounts.
In the course of the booking of the economic events, please take into consideration the
amounts already calculated for Question 4 including the amounts in the auxiliary
calculations. In this exercise, only include the auxiliary calculations that you have not
provided in your answer to Question 4.
1. On 3 April, the company purchased 500 kg of raw material from Gesztenye Kft at a gross
purchase unit price of HUF 5 080/kg (VAT rate: 27%).
2. In the interest of the modernisation of production, the company purchased a production
machine on 11 April from Gpest Kft. Amount indicated on the invoice received: HUF 3
000 000 + 27% VAT.
3. The machine was delivered to the company's business site by Fuvaros Kft on 11 April; total
invoiced amount: HUF 152 400 (VAT content: 21.26%).
4. The machine was put into operation (based on commissioning records) on 12 April.
5. On 24 April, 2 000 units of the finished product DD were sold to ALMA Nyrt. Amount of
invoiced trade receivables: HUF 12 700 000 (VAT rate: 27%). Cost price of the finished
product DD: HUF 3 800/unit.
6. On 28 April, ALMA Nyrt requested a 10% discount, due to the sales quality issues
experienced on 24 April. Our company decided that the quality complaint was justified and
gave the customer a 10% discount. A corrective invoice was prepared on the changes.
3 April (500 kg x 5 080 HUF/kg ) / 1.27 = HUF 2 000 000

11 April HUF 152 400 / 1.27 = HUF 120 000
12 April 161. E = HUF 3 000 000 + HUF 120 000 = HUF 3 120 000
28 April 10 000 000 x 0.1 = HUF 1 000 000

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Mixed journal April 2017

Dated Number and name Number and name Text Total Total
of accounts payable of accounts amount amount
receivable payable receivable
3 211. Raw 454. Suppliers Raw material 2 000 000 2 000 000
April materials purchasing
3 466. Pre-charged 454. Suppliers Purchasing 540 000 540 000

April VAT VAT
11 161. Capital 455. Investment Machinery 3 000 000 3 000 000

April investments in contractors purchasing
progress
11 466. Pre-charged 455. Investment Machinery 810 000 810 000

April VAT contractors purchasing
VAT
11 161. Capital 381. Cash on hand Shipping cost 120 000 120 000
April investments in
progress
11 466. Pre-charged 381. Cash on hand Shipping cost 32 400 32 400

April VAT VAT
12 131. Production 161. Capital Commissioning 3 120 000 3 120 000

April machines investments in
progress
24 31. Buyers 91-92. Domestic Sales at sales 10 000 000 10 000 000
April sales revenues price
24 31. Buyers 467. Payable VAT Sales VAT 2 700 000 2 700 000
April
24 581. Change in 25. Finished goods Reduction in 7 600 000 7 600 000
April self-manufactured inventory
stocks
28 91-92. Domestic 31. Buyers Discount 1 000 000 1 000 000

April sales revenues
28 467. Payable VAT 31. Buyers Discount VAT 270 000 270 000
April
(All correct accounting entries are worth 1 point each, for a total of 12 points. Points can
only be awarded for auxiliary calculations not provided in the answer to Question 4.)

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Kzgazdasg ismeretek angol nyelven emelt szint

Javtsi-rtkelsi tmutat 1711

RETTSGI VIZSGA 2017. mjus 17.

EMBERI ERFORRSOK MINISZTRIUMA

Guidelines for evaluating the performance of examinees

1711 rsbeli vizsga 2 / 17 2017. mjus 17.

A) Multiple-choice or test questions

1711 rsbeli vizsga 3 / 17 2017. mjus 17.

Letter of the correct c

Letter of the correct d

Letter of the correct a

1711 rsbeli vizsga 4 / 17 2017. mjus 17.

Letter of the correct b

Letter of the correct b

1711 rsbeli vizsga 5 / 17 2017. mjus 17.

1711 rsbeli vizsga 6 / 17 2017. mjus 17.

*Note: headcount data refer to the first day of the month

1711 rsbeli vizsga 7 / 17 2017. mjus 17.

Statistical series: Time series, created by way of comparison (1 point)

Name of indicator: chronological average (1 point)

1711 rsbeli vizsga 8 / 17 2017. mjus 17.

Method of calculating the historical cost of the production machine: E.

1711 rsbeli vizsga 9 / 17 2017. mjus 17.

a) If gross investment in a country increases, then the countrys GDP:

1711 rsbeli vizsga 10 / 17 2017. mjus 17.

Question 1 (13 points)

b) Using the completed table, answer the following questions.

1711 rsbeli vizsga 11 / 17 2017. mjus 17.

Data missing from the 1st quarter column:

1711 rsbeli vizsga 12 / 17 2017. mjus 17.

Question 3 (10 points)

1711 rsbeli vizsga 13 / 17 2017. mjus 17.

b) Calculate the loan cost. Mark auxiliary calculations. (2 points)

Question 4 (13 points)

1711 rsbeli vizsga 14 / 17 2017. mjus 17.

2. Warehouse document on the reduction in inventory:

1711 rsbeli vizsga 15 / 17 2017. mjus 17.

Question 5 (12 points)

3 April (500 kg x 5 080 HUF/kg ) / 1.27 = HUF 2 000 000

1711 rsbeli vizsga 16 / 17 2017. mjus 17.

Mixed journal April 2017

3 466. Pre-charged 454. Suppliers Purchasing 540 000 540 000

11 161. Capital 455. Investment Machinery 3 000 000 3 000 000

11 466. Pre-charged 455. Investment Machinery 810 000 810 000

11 466. Pre-charged 381. Cash on hand Shipping cost 32 400 32 400

12 131. Production 161. Capital Commissioning 3 120 000 3 120 000

28 91-92. Domestic 31. Buyers Discount 1 000 000 1 000 000

1711 rsbeli vizsga 17 / 17 2017. mjus 17.

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