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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. After all discounts have been applied to find net amount due. $100 -25% less trade discount -4% cash discount # + $20 freight!
Stock to Sales Ratio
With cash discounts and calculating net price - when to add freight
$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?
2. Convert 10/11 to a percent
70%
90.9%
to determine equivalent single discount rate for 25/10/10 series discount
78
3. The wholesale cost of goods plus the markup
25
With cash discounts and calculating net price - when to add freight
Retail
62%
4. An electronics store is having a 40 percent off sale. Robert has been saving to purchase a stereo system that was originally priced at $420. If Robert purchases the system during the sale - what will be the cost?
net sales
$252
378 63
25%
5. S=X(1+r1)^y(1+r
Compound interest formula with changing rates
Of what number 16 is a 25% increase
20%
Means
6. The difference between the retail price and the cost of goods sold; it includes operating expenses - retail reductions - and profit
transportation
.56
Markup
netprice with a 25/10/10 series discount
7. Rose borrowed money to buy a ring priced at $420. When she repaid the loan at the end of 3 months - the interest charge was $31.50. What was the rate of interest?
when multiplying numbers that contain decimals:
Average Collection Turnover
2.5% per month
80/100
8. $ Cost x (100 + Mark-up %) / 100
gross sales
378 63
$ Retail
Margin %
9. total annual sales/365
Average Daily Sales
Liquidity of Assets
overages
Markdown %
10. $ retail x (100%-markup)
14/100
$ Cost
cost of goods
62%
11. The wholesale cost of an item (cost of goods - or COG)
Turnover
Break Even Point
increase=debit
Cost
12. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Average Collection Turnover
overbought
Simple interest formula
13. (TY-LY)/ LY or (Plan-Actual)/
Effective annual rate of interest formula
physical inventory
$ Markdown
% increase or decrease
14. Wholesale cost
types of assets
cost of goods
underbought
types of liabilities
15. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
To increase a number by a given percentage - e.g. increase 16 by 25%
income statement
profit and loss statement
FOB destination
16. Cash on delivery; this dating is used when the vendor does not know the retailer or the retailer does not have a strong line of credit
underbought
COD
To decrease a number by a given percentage - e.g. decrease 16 by 25%
62%
17. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
Current Assets
gross margin
Liquidity of Assets
improper
18. A team won 16 games and lost 9 games. What percent of games did the team lose?
Compound interest formula with changing rates
36%
70%
improper
19. Shortage$ = book$ - physical count$; shortage% = shortage$/NS$
DOI
Extremes
shortage
Subtracting Fractions
20. Convert .62 to a percent
62%
Gross margin dollars
FOB destination
cost of goods
21. Convert 65% to a decimal
GMROI
.65
improper
increase=credit
22. If freight is to be paid by the seller - the shipping terms are...
Cost
FOB destination
Means
Mark Up %
23. Convert 20 to a percent
Break Even Point
FOB destination
20%
types of incomes
24. A^m/a^n = a^(m-n)
When Dividing With Exponents
types of capital
Mark Up %
Stock to Sales Ratio
25. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
78
25
$6 -655.50
26. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
OTB (retail)
Of what number 16 is a 25% increase
Turnover
percent decrease
27. 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 Collection Turnover
2.5% per month
125%
$2 -127.66
28. A/b + c/b = (a+c)/b
profit and loss statement
Gross Margin Return On Inventory Investment (GMROII)
Adding Fractions
588 mph
29. Original retail price - Lower retail price
$ Markdown
3%
shrinkage
16-18
30. Capital stock - owner's equity (owner's funds invested in the business)
types of capital
14/100
Quick Ratio
shortage
31. The average car will lose _% of its value in the first 4 years.
profit
62%
16-18
60
32. Outside numbers in a ratio.
Extremes
90.9%
.7
netprice with a 25/10/10 series discount
33. Loss of items due to damaged goods - stealing - etc.
Liquidity of Assets
Current Assets
percent decrease
shrinkage
34. The average person will have _ jobs in their lifetime.
41%
Multiplying Fractions
90.9%
16-18
35. Commissions - fees for service - merchandise sales - rental income - royalties
$2 -127.66
.7
costs of goods sold
types of incomes
36. BOM $ Stock/ Sales for period
$2 -127.66
70%
Stock to Sales Ratio
Discounting Formula
37. When sales plans are underestimated and the stock purchases result in a low inventory
underbought
gross margin
netprice with a 25/10/10 series discount
90.9%
38. A count of every item on the floor - in stock rooms - warehouse - etc. to determine whether shortages or overages are occuring
physical inventory
profit and loss statement
Simple interest formula
When Dividing With Exponents
39. Net Sales / Average Retail Value of Inventory
378 63
types of incomes
2.5% per month
Inventory Turnover Rate
40. A formal document that is used for a variety of functions within a retail business; it provides a big picture look at the succinct expression of the sales - markup - and profit for a business
profit and loss statement
ROG
To increase a number by a given percentage - e.g. increase 16 by 25%
types of assets
41. Convert 1/4 to a percent
25%
Margin %
types of incomes
.65
42. cost of an item expressed per unit of measure or count.
Unit pricing
.56
Markdown %
types of incomes
43. A/b
% increase or decrease
Unit pricing
Dividing Fractions
FOB destination
44. $ Cost/ (100%-markup%)
78
Turnover
Margin %
$ Retail
45. 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)
stock turn
GMROI
DOI
$ Markdown
46. Multiply the number by 1+the increase proportion - e.g. 16(1+0.25) = 161.25 = 20 - 20 is a 25% increase over 16
To increase a number by a given percentage - e.g. increase 16 by 25%
Gross Margin Return On Inventory Investment (GMROII)
50/100
netprice with a 25/10/10 series discount
47. Convert 56% to a decimal
.56
Proportion
ROG
Turnover
48. The point at which you stop losing money.
Break Even Point
$ COST
$ Markdown
90.9%
49. Convert 50% to a fraction
net sales
When Dividing With Exponents
50/100
Sales per Transaction
50. total fixed costs/ selling price-variable cost
Subtracting Fractions
Break Even Point Formula
EOM (in terms of invoice)
Inventory Turnover Rate