The EBC*L Examination

EBC*L Level A

To obtain the EBC*L certificate Level A the candidate has to take a hand-written, two-hour examination at an accredited EBC*L exam centre.

Topics:

  • Business Objectives and Management Ratios
  • Accounting
  • Costing and Pricing
  • Business Law

 

The basis of the Level A exam with regard to contents is the EBC*L Learning Target Catalogue Level A. To be positive 75 % of 100 points must be obtained. The examination EBC*L Level A consists of

  • 16 knowledge questions
  • 4 comprehension questions
  • 1 case study

 
The exam questions are open questions (no multiple-choice test). Hence, the candidate shows his ability to freely express his economically well-founded answers.

 

Examples for exam questions (from the sample exam)

Knowledge question
What are variable costs? Give two examples of variable costs of a flower shop?

Comprehension question
Before year-end, a businessman wants to buy a company car costing EUR 24,000.
“This will reduce my profit this year by EUR 24,000. This will save me a lot of tax.” Please explain whether the businessman’s assumption is correct or not.



EBC*L Level B

The structure of the EBC*L exam Level B is similar to that of Level A. There are knowledge questions, comprehension questions as well as one case study which all have to be answered in own words (no multiple-choice questions).

The basis of the Level B exam with regard to contents is the EBC*L Learning Target Catalogue Level B (the Level B examination is divided into two parts). The examination EBC*L Level B consists of

  • 12 knowledge questions
  • 3 comprehension questions
  • 1 case study


Part 1
(90 minutes)

  • Goals, methods and instruments of Business plan design
  • Marketing and sales


Part 2
(90 minutes)

  • Financial planning (Budgeting), Investment analysis and financing

It is possible to only do one of these partial examinations.

To be positive 75 % of 80 points must be obtained.