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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. What happens when your expenses - etc. are higher than your sales
$ COST
loss
operating expenses
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
2. Sales - cost of goods sold
overages
$ Markdown
Gross margin dollars
Discounting Formula
3. Receipt of goods; the cash discount period and net period begin with the date of receipt of goods; ex: 8/10 ROG - n/30
Average Daily Sales
ROG
Stock to Sales Ratio
OTB (retail)
4. Capital stock - owner's equity (owner's funds invested in the business)
To increase a number by a given percentage - e.g. increase 16 by 25%
types of capital
Subtracting Fractions
Unit pricing
5. Outside numbers in a ratio.
Markup
Extremes
Cost
Retail
6. Liabilities - capital - income
15
income statement
operating expenses
increase=credit
7. The average car will lose _% of its value in the first 4 years.
60
per hundred
physical inventory
Quick Ratio
8. Convert .62 to a percent
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
62%
Gross margin %
loss
9. Convert 14% to a fraction
36%
per hundred
14/100
588 mph
10. The wholesale cost of goods plus the markup
Retail
$6 -655.50
percent
cost of goods sold formula (COGS)
11. What is the product of 3.26 and 0.4?
1.304
Current Ratio
Discounting Formula
With cash discounts and calculating net price - when to add freight
12. Net Sales for period/ Avg Stock for period
Turnover
Markup
36%
Liquidity of Assets
13. The wholesale cost of an item (cost of goods - or COG)
$ Markdown
Break Even Point Formula
378 63
Cost
14. When refunds or retail price reductions are given to customers - these activities reduce the value of this (also known as initial sales). formula: GS = NS + RED; GS$ = NS$ X GS%
Means
$252
gross sales
loss
15. A/b + c/b = (a+c)/b
Adding Fractions
To decrease a number by a given percentage - e.g. decrease 16 by 25%
underbought
15
16. (Retail - Cost)/ Retail
Margin %
gross margin
Inventory Turnover Rate
Liquidity of Assets
17. The average person will have _ jobs in their lifetime.
Unit pricing
20%
Gross margin %
16-18
18. Gross Margin/ Average Inventory Cost
profit and loss statement
Simple interest formula
20%
GMROI
19. Another way of counting part of a whole?
$2 -127.66
percent
Average Collection Turnover
Discounting Formula
20. (TY-LY)/ LY or (Plan-Actual)/
Compound interest formula with changing rates
25
% increase or decrease
Multiplying Fractions
21. 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
EOM (in terms of invoice)
The sum of a Geometric Progression
4%
loss
22. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
DOI
36%
Means
per hundred
23. Convert 20 to a percent
types of incomes
2.5% per month
20%
installment loan
24. A/b
4%
stock turn
$2 -127.66
Dividing Fractions
25. What happens when your sales are higher than your expenses - etc.
cost of goods sold formula (COGS)
Markup
profit
Compound interest formula with changing rates
26. What does percent mean?
per hundred
OTB (retail)
With cash discounts and calculating net price - when to add freight
Effective annual rate of interest formula
27. accounts receivable/ average daily sales
$ COST
when multiplying numbers that contain decimals:
Compound interest formula with changing rates
Average Collection Turnover
28. Assets - cost of goods sold - expenses
1.304
increase=debit
profit
$ COST
29. Two equivalent ratios joined by an equal sign.
$6 -655.50
profit
Proportion
percent
30. cost of an item expressed per unit of measure or count.
loss
Multiplying Fractions
Unit pricing
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
31. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
$6 -655.50
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
gross margin
125%
32. After 4 years - $5 -000 will grow to how much if it earns 10% interest?
$6 -655.50
.7
Liquidity
types of liabilities
33. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Multiplying Fractions
Cost
percent decrease
34. A count of every item on the floor - in stock rooms - warehouse - etc. to determine whether shortages or overages are occuring
When Dividing With Exponents
percent
per hundred
physical inventory
35. Convert 1/4 to a percent
With cash discounts and calculating net price - when to add freight
2.5% per month
25%
Extremes
36. $ Cost x (100 + Mark-up %) / 100
Liquidity of Assets
EOM (in terms of invoice)
To increase a number by a given percentage - e.g. increase 16 by 25%
$ Retail
37. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
Sales per Transaction
Simple interest formula
.56
book value
38. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
types of liabilities
The sum of a Geometric Progression
net sales
when multiplying numbers that contain decimals:
39. Commissions - fees for service - merchandise sales - rental income - royalties
types of incomes
Turnover
increase=credit
Markup
40. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
Effective annual rate of interest formula
loss
378 63
increase=debit
41. Inside numbers in a ratio.
14/100
Effective annual rate of interest formula
Break Even Point
Means
42. Loss of items due to damaged goods - stealing - etc.
Extremes
shrinkage
income statement
Quick Ratio
43. Wholesale cost
Discounting Formula
cost of goods
types of capital
overages
44. A value or an expression of how fast merchandise moves through the store; also called turn. formula: turn - NS$ / Average Stock$ (average stock$ = BOM$ + EOM$)/(#BOM + 1)
Liquidity
Stock to Sales Ratio
physical inventory
stock turn
45. Formula: GM = NS - COG; GM$ = NS$ X GM%
ROG
gross margin
25%
Proportion
46. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
types of capital
overbought
Current Ratio
to determine equivalent single discount rate for 25/10/10 series discount
47. Beginning inventory + Purchases - Ending inventory
$ COST
cost of goods sold formula (COGS)
Average Collection Turnover
Markdown %
48. total annual sales/365
DOI
Average Daily Sales
Quick Ratio
To increase a number by a given percentage - e.g. increase 16 by 25%
49. Convert 41/100 to a percent
types of liabilities
Mark Up %
41%
25
50. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
OTB (retail)
Current Ratio
Markdown %
types of assets