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Test your basic knowledge |
DSST Business Math
Start Test
Study First
Subjects
:
dsst
,
math
,
business-skills
,
business-math
,
bvat
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. To take advantage of the 6% cash discount - a retailer made a $2 -000 partial payment during the discount period. How much was the retailer credited for the $2 -000 partial payment?
Average Daily Sales
netprice with a 25/10/10 series discount
$2 -127.66
Proportion
2. (TY-LY)/ LY or (Plan-Actual)/
% increase or decrease
transportation
With cash discounts and calculating net price - when to add freight
overages
3. The average car payment is $_ per month for _ months.
Liquidity of Assets
operating expenses
378 63
Margin %
4. The average person will have _ jobs in their lifetime.
16-18
Cost
% increase or decrease
Average Collection Turnover
5. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
net sales
50/100
125%
Gross margin %
6. A measure of the number of days needed to collect accounts receivable.
$2 -127.66
increase=credit
378 63
Average Collection Turnover
7. Use compliments - Step 1 Find compliments 25% = 100-25%= 75% - 10%= 90% - 10%=90% Step 2 Multiple Compliments 75%x90%x90% .75x.90x.90= .6075 Step 3 Convert to Percentage .6075= 60.75% Step 4 Compliment it 100%-60.75%= 39.35%
Break Even Point
14/100
to determine equivalent single discount rate for 25/10/10 series discount
income statement
8. Aka - the terminal value of an investment to which equal annual amounts will be added S=[A(R^n -1)]/R-1 Where: S=the terminal value A=the first term R=the common ratio n=the number of terms
Effective annual rate of interest formula
when multiplying numbers that contain decimals:
The sum of a Geometric Progression
types of liabilities
9. cost of an item expressed per unit of measure or count.
25
Sales per Transaction
Average Collection Turnover
Unit pricing
10. End of month; dating starts with the end of the month and the invoice is to be paid within the specified number of days after the end of the month in which goods are invoiced; ex: 8/10 EOM - n/90
costs of goods sold
.65
improper
EOM (in terms of invoice)
11. $ retail x (100%-markup)
$ Cost
Cost
The sum of a Geometric Progression
$ Retail
12. Overage$ = book$ - physical count$; overage% = overage$/NS$
overages
increase=debit
EOM (in terms of invoice)
3%
13. Convert 65% to a decimal
$6 -655.50
16-18
.65
Sales per Transaction
14. The recommended house payment should be no more than _% of your monthly take-home pay.
25
Subtracting Fractions
Average Daily Sales
Liquidity
15. When sales plans are underestimated and the stock purchases result in a low inventory
Effective annual rate of interest formula
types of capital
588 mph
underbought
16. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
Turnover
DOI
Inventory Turnover Rate
profit and loss statement
17. A/b
41%
types of assets
Dividing Fractions
net sales
18. Convert 1.25 to a percent
% increase or decrease
20%
Simple interest formula
125%
19. Convert 3 to a percent
With cash discounts and calculating net price - when to add freight
Quick Ratio
Effective annual rate of interest formula
3%
20. The wholesale cost of an item (cost of goods - or COG)
Markup
Internal Rate of Return
Cost
costs of goods sold
21. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
16-18
Of what number 16 is a 25% increase
OTB (retail)
book value
22. Wholesale cost
cost of goods
types of capital
The sum of a Geometric Progression
90.9%
23. The cost of moving from the vendor's warehouse (loading dock) to the retail warehouse or store (loading dock) - may also include insurance to cover the merchandise while in transit
percent
net sales
Current Assets
transportation
24. What does percent mean?
EOM (in terms of invoice)
per hundred
62%
shrinkage
25. Convert .4 to a percent
4%
$6 -655.50
80/100
378 63
26. Loss of items due to damaged goods - stealing - etc.
Quick Ratio
shrinkage
Markup
transportation
27. Amount decrease (Original - New) / Original amount = decimal= convert to %
Liquidity of Assets
percent decrease
$ Retail
Current Assets
28. A value or an expression of how fast merchandise moves through the store; also called turn. formula: turn - NS$ / Average Stock$ (average stock$ = BOM$ + EOM$)/(#BOM + 1)
Means
stock turn
ROG
Unit pricing
29. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
25
Markdown %
$2 -127.66
378 63
30. Advertising - bad debt expense - conributions and donations - depreciation - educational expense - insurance - interest expense - licenses - office supplies - postage - rent - repairs - salaries and wages - supplies - taxes - travel and transportatio
.7
types of expenses
588 mph
2.5% per month
31. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
book value
$2 -127.66
Extremes
gross sales
32. What is the product of 3.26 and 0.4?
EOM (in terms of invoice)
1.304
Quick Ratio
% increase or decrease
33. What happens when your expenses - etc. are higher than your sales
Gross Margin Return On Inventory Investment (GMROII)
loss
Markup
Internal Rate of Return
34. Convert 10/11 to a percent
90.9%
25%
Sales per Transaction
4%
35. The sum of the cost of doing business - except the cost of goods; they include such items as sales persons' salaries - bags - paper and pencils - and cleaning of carpets...
operating expenses
$ Cost
overages
Markup
36. A^m/a^n = a^(m-n)
Sell Thru %
The sum of a Geometric Progression
When Dividing With Exponents
Extremes
37. Units Sold/ (Units Sold + On Hand Inventory)
Gross Margin Return On Inventory Investment (GMROII)
378 63
Sell Thru %
60
38. Convert .36 to a percent
Of what number 16 is a 25% increase
36%
When Dividing With Exponents
41%
39. BOM $ Stock/ Sales for period
types of assets
36%
Stock to Sales Ratio
Means
40. Beginning inventory + Purchases - Ending inventory
3%
loss
book value
cost of goods sold formula (COGS)
41. Convert 56% to a decimal
loss
.56
Liquidity of Assets
Inventory Turnover Rate
42. Multiply the number by 1+the increase proportion - e.g. 16(1+0.25) = 161.25 = 20 - 20 is a 25% increase over 16
80/100
To increase a number by a given percentage - e.g. increase 16 by 25%
types of liabilities
Mark Up %
43. The average car will lose _% of its value in the first 4 years.
Liquidity
.7
60
installment loan
44. Outside numbers in a ratio.
types of liabilities
GMROI
Extremes
steps in strategic planning
45. Convert 1/4 to a percent
50/100
.7
80/100
25%
46. Original retail price - Lower retail price
20%
book value
$ Markdown
Effective annual rate of interest formula
47. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
Of what number 16 is a 25% increase
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Cost
50/100
48. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
$ Markdown
588 mph
.7
operating expenses
49. ($ Retail x 100 / COST) - 100
78
types of expenses
Quick Ratio
Mark Up %
50. Turning assets into cash.
cost of goods sold formula (COGS)
Sales per Transaction
Liquidity of Assets
Gross margin dollars