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Final Exam In The Commercial And Administrative Professions

Original Language Title: Lehrabschlussprüfungen in den kaufmännisch-administrativen Lehrberufen

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245. Regulation of the Federal Minister for Economic Affairs and Labour on Teaching Audits in the Industrial School

On the basis of Articles 8 and 24 of the Law on vocational training, BGBl. No. 142/1969, last amended by the Federal Law, BGBl. I No 79/2003, is prescribed:

Audit

Structure

§ 1. This audit regulation applies to the professions:

1.

Bankbuyer/bankener,

2.

accounting,

3.

office purchaseer/office shoppers,

4.

Purchaser/merger,

5.

wholesale purchaseer/seller retailer,

6.

Hotel and Host Industry Assistant/ Hotel and Host Industry Assistant,

7.

Real estate shopmann/Immobiliser

8.

Industrial Salesmann/Employees

9.

Law firm Assistant/Latvia

10.

storage logistics,

11.

freight forwarding logistics,

12.

mobility service,

13.

personal services,

14.

Travel agent/travel agent assistant,

15.

acquiring a freight forwarder

16.

insurance buyer/insurance seller,

17.

Administrative Assistant/Administrative Assistant

18.

book and media economy - book and music trading,

19.

book and media economy – book and press wholesale,

20.

book and media economy – publisher.

§ 2. (1) The teaching qualification is divided into a practical and theoretical examination.

(2) The practical tests include:

1.

Office, Communication and Organisation (written and oral)

2.

Business case (written and oral)

3.

Special interviews (m hour).

(3) The theoretical examination includes the items:

1.

Accounting and accounting

2.

Business, Business Organisation and Administration

(4) The theoretical examination is due to the fact that the applicant has demonstrated the attainment of the last class of professional education or the successful completion of a medium or higher school replacement for the teaching period.

Practical examination

Office, Communication and Organisation

§ 3. (1) The examination consists of a written and an oral part. It is to be evaluated with a note.

(2) The written audit part has to cover the purchase or sale of material and/or goods and/or services, including the related correspondence and payment transactions and related bookings, and also to cover the execution of deficiencies and complaints.

(3) The Audit Commission has to carry out a written task, which can usually be carried out in 60 minutes, in the light of the purpose of the qualification and the requirements of professional practice.

(4) The test is to be terminated after 75 minutes.

(5) The examination can also be carried out in computer-based form, but all essential work steps for the audit commission must be understandable. In assessing the performance of the appendix, attention is also paid to the outer form that is suitable for each chosen medium, to the right choice of word and to the targeted visibility according to the recipient.

(6) In addition, the written work is § 7.

(7) The oral examination part has to cover various related practical issues based on the written examination. This is the area of teaching and the particularities of the economic area to which the teaching company belongs.

(8) The test will take at least ten minutes for each testling. It is to be terminated after 20 minutes. An extension of a maximum of 10 minutes has to be carried out on a case-by-case basis if the Audit Commission is otherwise unable to assess the performance of the appendix.

Business case and technical discussions – common rules

§ 4. (1) The examination of the business case must be written and oral. It is to be evaluated with a note.

(2) The Audit Commission has to carry out a task for the written part, taking into account the purpose of the clearance of teaching and the requirements of professional practice, which can usually be carried out in 75 minutes. It is to be terminated after 90 minutes. The written work can also be carried out in computer-based form, but all essential work steps for the Audit Commission must be understandable.

(3) The oral part must be interpreted before the entire audit commission and, at least on the basis of written work, has to cover the practical evaluation of various issues related to this work. The subject matter has to be in line with the purpose of the qualification and the requirements of professional practice. The examination is to be carried out in the form of a living conversation as possible (prescription by signs of situations or problems).

(4) The oral part will last at least 10 minutes for each testling. It is to be terminated after 15 minutes. An extension of a maximum of 10 minutes has to be carried out on a case-by-case basis if the Audit Commission is otherwise unable to assess the performance of the appendix.

§ 5. (1) The technical discussion must be completed before the entire audit commission.

(2) The technical meeting has to be developed from practical activities. The subject matter has to be in line with the purpose of the qualification and the requirements of professional practice. The examination is to be carried out in the form of an assimilation with talks as possible by showing situations or problems.

(3) In the specialist discussion, the practical knowledge of the appendix is to be found using technical messages. The purpose of the investigation is to show that he poses technical problems and their solutions that can provide the relevant technical background for a contract and justify the method of execution of this contract.

(4) The test will take at least 15 minutes for each testling. It is to be terminated after 20 minutes. An extension of a maximum of 10 minutes has to be carried out on a case-by-case basis if the Audit Commission is otherwise unable to assess the performance of the appendix.

Business case and technical discussion - provisions for individual teaching professions

§ 6. For the teaching professions referred to in § 1, the following provisions apply to the case and the technical discussion:

1. Bankbuymann/Bankbuyer

(1) § 4. The written part of the business case has to cover the areas of account management and payments, as well as deposit transactions including related correspondence.

(2) § 5. In particular, the areas of accounting, financing including payment, securities, advertising and the organisation of a credit institution are to be examined.

2. Accounting

(1) § 4. The written part of the business case has to cover the areas of consolidation of evidence, booking of current business cases, preparation of annual accounts, taxes and levies and correspondence (forming) with authorities. In addition, the Audit Commission has to select a task from the following areas:

1.

wage and salary-related levies (employers and workers' duties),

2.

wage and salary bills taking into account the settlement of overtime,

3.

Pay and salary bills taking into account the settlement of special payments (travel allowance, Christmas redundancy).

(2) § 5.

3. Office buyer/office shoppers

(1) § 4. The written part of the business case has to cover the following areas.

1.

advertising and publicity;

2.

billing,

3.

non-compliance with the purchase contract;

4.

Supply comparison.

(2) § 5.

4. Purchaser

(1) § 4. The written part of the business case has to be covered by the following topics, including the relevant correspondence and/or electronic information procurement, the offer review and a procurement of material, goods or services, and a correspondence related to performance-related actions:

1.

processing of the requirement,

2.

supplier selection,

3.

processing of enquiries,

4.

offer comparison,

5.

Defining and awarding decision with reason,

6.

Order.

Two of the following skills have to be identified in the context of the correspondence related to performance-related measures, following the election of the Audit Commission:

1.

measures for deviation from the letter of formal notice,

2.

measures for delivery and/or performance withdrawal,

3.

measures for quality and/or performance defects,

4.

Measures concerning Ecology (such as packaging, disposal).

(2) § 5. The audit has to be extended to four of the following areas after the election of the Audit Commission, with a view to integrating questions on how to optimise shopping processes:

1.

Operating computer applications in purchasing,

2.

control measures in purchasing,

3.

Sectoral and operational purchasing processes,

4.

Operating shopping planning,

5.

Operations in the campinventur,

6.

Operations on Ecology,

7.

operating processes and purchasing measures for imports,

8.

flow of goods and evidence (internal and off-farm logistics).

5. Wholesale buyer/sale retailer

(1) § 4. The written part of the business case has to include a task including the related correspondence and payment transactions and to cover the following areas:

1.

need assessment,

2.

purchase of goods,

3.

purchase of goods and goods,

4.

deficiencies and complaints.

(2) The oral examination part has to cover the following areas:

1.

storage of goods,

2.

storage organisation and storage design,

3.

advertising,

4.

presentation and promotion of goods,

5.

Sales preparation.

(3) § 5. The examination has to cover the following areas, taking into account the range of goods and sales-related legal provisions as well as professional regulations:

1.

quality and use-related knowledge of the goods of the specialist,

2.

Product groups-specific characteristics of products of the field,

3.

customer advice and information,

4.

Sales processing,

5.

train additional sales,

6.

sales transfer,

7.

treatment of complaints,

8.

delivery and delivery.

6. Hotel and Host Industry Assistant/ Hotel and Host Industry Assistant

(1) § 4. The written examination part has to cover the following areas:

1.

menu reunification, including lime and accounting,

2.

production and design of food and drink cards with lime,

3.

Preparation of proposals for events and "function sheet" for the resolution, service sharing and timetable with all important information for employees.

(2) The oral examination part has also included questions about the following areas:

1.

providing information about regional and local attractions, works of art and events,

2.

transport and timetables,

3.

Procurement of tickets, ticketing and cards for events and

4.

appropriate advice and professional provision of hotel and extra services.

(3) § 5. Hiebei is also involved in food and food, beverage, barometer, HACCP and occupational hygiene issues.

7. Real estate purchasemann/ Real estate buyer

(1) § 4. The written review has two of the following topics:

1.

rental of a stock item,

2.

preparation of a settlement,

3.

develop an insurance case,

4.

external action;

5.

How to maintain real estate.

(2) § 5. The audit focused on customer advice and care.

8. Industrial Salesmann/Employers

(1) § 4. The written review has to cover trade in industry, including related correspondence and payments, and to cover the following areas:

1.

Identification of materials and goods,

2.

collection of materials and goods,

3.

acceptance and acquisition of materials and goods,

4.

customer offer,

5.

sales transfer.

(2) The oral part of the business case has to cover the following areas:

1.

advertising and promotion of sales,

2.

selling organisation,

3.

Sales processing,

4.

to run additional sales.

(3) § 5. The examination has to cover the following areas, taking into account sales-related legal provisions and professional regulations in the field and special storage rules:

1.

quality and use-related knowledge of the goods of the specialist,

2.

Product group-specific characteristics of goods in the field (also concerning storage of goods),

3.

customer advice and information.

9. Law firm Assistant / Legal Service Assistant

(1) § 4. In particular, the written review has to cover the treatment of relevant documents (e.g. Kurrents, documents), including the related correspondence and the corresponding fee and cost calculation.

(2) § 5. The examination has to cover the following areas:

1.

the preparation of talks and the provision of information,

2.

Preparation of documents for courts, authorities, clients, other parties or their representatives.

10. Storage logistics

(1) § 4. The written audit part has to cover the preparation of a part of a storage logistics concept – concerning the use of goods, storage, storage or outsourcing – for concrete goods, including work planning, measures on safety and health at work and quality control measures.

(2) § 5. Questions about relevant environmental and disposal measures must be taken into account.

11. Logistics

(1) § 4. The written examination part has to cover the handling of logistical tasks (right or computer-based) with the following areas to be examined:

1.

work on a logistical approach,

2.

Allocation of logistical services.

(2) § 5. Questions about quality management, relevant safety regulations, protective measures and accident prevention should be included.

12. Mobility Service

(1) § 4. The written review has to cover the preparation of customised offers.

(2) § 5. It is a situation that simulates the practical activities of the apprentice in the form of a sales or advice.

13. Staff services

(1) § 4. The written examination part has to cover a task of hiring out, hiring out or specialist staff advice, including related correspondence and payment, following the election of the appendix.

(2) § 5.

14. Travel agent / travel agent

(1) § 4. The written audit part has to cover call, order, booking and settlement, including the related correspondence and payment transactions. The elaboration of a simple singlepahay trip should be included.

(2) The oral examination part has to cover the following areas. The sale-related legal provisions and sales conditions must be considered. Catalogues, tables and/or timetables are used as test material.

1.

advertising, marketing and promotion of sales,

2.

General travel conditions,

3.

customer advice and information,

4.

Sales processing,

5.

the sale of additional services,

6.

Treatment of complaints.

(3) § 5. The examination has to cover the following areas:

1.

Trafficgeography (all domestic holiday destinations in summer and/or winter tourism, major foreign holiday destinations, major flight and ship routes, major axes of European rail and road transport, urban tourism and international business transport, tourist attractions in Austria,

2.

Organisational and travel forms as well as specific types of contracts and systems of course and tariff.

15. Acquiring freight forwarder/buyer

(1) § 4. The written review has to cover the processing (right or computer-based) specedition tasks, with the following areas to be examined:

1.

preparation of a customised offer,

2.

Work of the accounting for this client order (calculation of accounts, customs and insurance arrangements).

(2) § 5. The investigation has to cover the following areas, including quality management, relevant safety regulations, safeguards and accident prevention:

1.

customs clearance,

2.

essential import provisions and export provisions, including customs duties and goods,

3.

major domestic and foreign routes,

4.

customs transfers,

5.

important terminals.

16. Insurance buyer/insurance

(1) § 4. The written audit part has to cover the areas of application testing and application processing, management of stock and amending services, performance auditing and performance processing, including related correspondence and payment.

(2) The oral examination part has to include questions from the following areas:

1.

legal foundations and insurance conditions;

2.

insurance segments,

3.

pricing.

(3) § 5. Hiebei will in particular examine the areas of accounting, collection, warning and action, customer advice, advertising and customer care, and the organisation of an insurance company.

17. Administrative Assistant

(1) § 4. The written audit unit has to cover operational services, performance audit and complaints, the management of business units, including related correspondence and payment transactions.

(2) The oral part of the audit has to cover public sector accounting issues and the legal basis of the administration.

(3) § 5. The audit has to cover customer and party support and has the following areas of concern:

1.

the preparation of talks and the provision of information,

2.

Preparation of documents for visitors, customers, parties,

3.

Evaluation of statistics, protocols.

18. Book and media economy – book and music trading

(1) § 4. The written audit part has to cover the preparation of a project work related to the book and media economy (i.e., computer-based), including the related correspondence and payment. The topics have to be referred to the purpose of the clearance of teaching and the requirements of professional practice, with the following areas to be examined:

1.

presentation and promotion of goods,

2.

literature and preparation for the oral part;

(2) The oral examination part has to include questions from the fields of the main features of the literary, artistic and cultural history, literary basic concepts and current literary exchanges.

(3) § 5. This has to be done through the conduct of a sales or advisory conversation in the most lively form and with a call for talks through signs of situations or problems. The tasks include:

1.

quality and use-related knowledge of the goods of the specialist,

2.

Special provisions on the profession,

3.

customer advice and information,

4.

Sales processing,

5.

Library.

19. Book and media economy – book and press wholesale

(1) § 4. The written audit part has to cover the preparation of a project work related to the book and media economy, including the related correspondence and payments for presentation and further processing of work orders in the oral audit part. The topics have to be referred to the purpose of the clearance of teaching and the requirements of professional practice, with the following areas to be examined:

1.

purchase of goods,

2.

purchase of goods and goods,

3.

subscriptions and sales promotion.

(2) § 5. This has to be done through the conduct of a sales or advisory conversation in the most lively form and with a call for talks through signs of situations or problems. The tasks include:

1.

quality and use-related knowledge of the goods of the specialist,

2.

Special provisions on the profession,

3.

customer advice and information,

4.

Sales processing.

20. Book and Media Economy – publisher

(1) § 4. The written audit part has to cover the preparation of a project work related to the book and media economy, including the related correspondence and payments for presentation and further processing of work orders in the oral audit part. The topics have to be referred to the purpose of the clearance of teaching and the requirements of professional practice, with the following areas to be examined:

1.

lime,

2.

production,

3.

sales promotion,

4.

Literature.

(2) § 5. This has to be done through the conduct of a sales or advisory conversation in the most lively form and with a call for talks through signs of situations or problems. The tasks include:

1.

publishing products,

2.

Special provisions on the profession,

3.

distribution channels,

4.

Sales processing.

Theoretical examination

General provisions

§ 7. (1) The theoretical examination must be made in writing. It can be carried out jointly by means of the written work of the subject-matter "Office, Communication and Organisation" for a larger number of auditors if this is possible without compromising the audit process. The theoretical examination can also be carried out in computer-based form, but all essential steps for the audit commission must be understandable.

(2) The theoretical examination must in principle stop before the practical examination.

(3) The tasks must, to the extent and level, be in line with the purpose of the qualification and the requirements of professional practice. You will have to explain each other separately on the occasion of the task.

(4) The written work of the appendix must be labelled accordingly.

(5) The theoretical examination is due to the fact that the applicant has demonstrated the achievement of the last class of vocational education and training, or the successful completion of the medium and higher school, which replaces the teaching period.

Accounting and accounting

§ 8. (1) The audit has to include a task from the following areas:

1.

Percentage

2.

Cost calculation or calculation

3.

Accounting, at least five bookings of business cases

4.

Calculation of an operating result.

(2) The use of computing agents, formulas and tables is permitted.

(3) The tasks must be put in such a way that they can normally be carried out in 90 minutes.

(4) The test is to be terminated after 120 minutes.

Business, Business Organisation and Administration

§ 9. (1) The audit has to include a task from the following areas:

1.

Economics

2.

Legal and organisational forms of companies

3.

Forms and contents of purchase contracts.

(2) The tasks must be put in such a way that they can normally be carried out in 60 minutes.

(3) The test is to be terminated after 75 minutes.

Additional review

§ 10. (1) After successful completion of the teaching qualification in one of the teaching professions referred to in Section 1 or the replacement of the graduation examination of one of these teaching professions, a different degree of completion referred to in Section 1 may be acquired by the establishment of an additional examination.

(2) The scope of the additional examination consists of the parts of the tests referred to in Articles 4 to 6 for the respective teaching profession.

Review

§ 11. (1) The graduation review can be repeated.

(2) If up to two objects have been assessed with "non-sufficient", the repetition is limited to the items rated "no sufficient".

(3) If more than two objects have been rated "non-sufficient", the entire examination must be repeated.

In-power

§ 12. (1) This Regulation will enter into force with regard to the examination requirements for the professions of freight forwarding logistics, mobility service, book and media management - book and music trading, book and media - book and press trade, book and media - publisher with the following day. With regard to the examination provisions for the other teaching professions, this Regulation shall be adopted by 1. January 2005.

(2) The audit regulations as well as the auditing requirements for the clearance of the teaching professions of bank purchasemann under Regulation BGBl. II No. 151/1998, bookseller under Regulation BGBl. No 319/1991, accounting in accordance with Regulation BGBl. Regulation BGBl. No 320/1991, purchase under Regulation BGBl. II No 264/2002, wholesaler in accordance with Regulation BGBl. No 324/1991, Hotel and Host Industry Under Regulation BGBl. No. 1089/1994, real estate buyer under Regulation BGBl. Regulation BGBl. No 326/1991 as amended by Regulation BGBl. II No 268/2002, Legal Assistant - Notariat under Regulation BGBl. II No 291/1998, Legal Assistant - Law firm pursuant to Regulation BGBl. II No 291/1998, warehouse logistics in accordance with Regulation BGBl. II No. 105/2001, music distributor according to Regulation BGBl. No. 327/1991, Staff services under Regulation BGBl. II No 270/2002, travel agent under Regulation BGBl. No. 328/1991, a freight forwarder in accordance with Regulation BGBl. II No. 161/1998, Insurance Purchaser under Regulation BGBl. No. 345/1990 and Administrative Assistant under Regulation BGBl. II No. 330/1997 enters at the end of 31. December 2004.

(3) The Regulation on the clearance of teaching exams in the Moravian-administrative teaching professions, BGBl. II No 24/2004, will expire at the end of the day of delivery.

(4) For persons who are based on an in paragraph. 2 above-mentioned examination order for repetition, these audit regulations are without prejudice to the paragraph. 2 to 31. December 2005. Alternatively, these persons may also accede to the Rules of Procedure set out in this Regulation, and in doubt cases the teaching body decides which items must be disposed of in accordance with the new audit regulation.

Bartenstein