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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. A/b
Internal Rate of Return
Multiplying Fractions
Markdown %
types of expenses
2. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
Stock to Sales Ratio
3%
FOB destination
OTB (retail)
3. Capital stock - owner's equity (owner's funds invested in the business)
With cash discounts and calculating net price - when to add freight
loss
types of capital
Average Collection Turnover
4. Convert 14% to a fraction
14/100
GMROI
loss
net sales
5. accounts receivable/ average daily sales
Markup
Average Collection Turnover
costs of goods sold
increase=debit
6. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
125%
Current Ratio
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
$ Cost
7. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
80/100
types of liabilities
Effective annual rate of interest formula
588 mph
8. Net Sales for period/ Avg Stock for period
FOB destination
Turnover
netprice with a 25/10/10 series discount
Gross Margin Return On Inventory Investment (GMROII)
9. Original retail price - Lower retail price
$ Markdown
types of assets
Multiplying Fractions
steps in strategic planning
10. The point at which you stop losing money.
EOM (in terms of invoice)
Break Even Point
36%
60
11. Convert .62 to a percent
Current Ratio
50/100
62%
2.5% per month
12. What happens when your sales are higher than your expenses - etc.
GMROI
OTB (retail)
profit
types of capital
13. Convert 80% to a fraction
80/100
underbought
operating expenses
3%
14. $ RETAIL X (100 - GM %) / 100
$ COST
The sum of a Geometric Progression
Average Collection Turnover
36%
15. S=X(1+r1)^y(1+r
GMROI
Compound interest formula with changing rates
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Liquidity of Assets
16. Alignment of the decimals is not important
physical inventory
Dividing Fractions
$ Cost
when multiplying numbers that contain decimals:
17. Convert 1.25 to a percent
FOB destination
$ Retail
125%
overages
18. A^m/a^n = a^(m-n)
The sum of a Geometric Progression
When Dividing With Exponents
cost of goods
Of what number 16 is a 25% increase
19. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
Average Collection Turnover
Markdown %
loss
increase=credit
20. $ retail x (100%-markup)
Retail
.65
$ Cost
Gross margin dollars
21. Convert 50% to a fraction
$ Markdown
378 63
50/100
overbought
22. 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%
$ Markdown
Extremes
to determine equivalent single discount rate for 25/10/10 series discount
90.9%
23. IRR=1 + [(NPV1/NPV1-NPV2)(2-1)]% Where: 1=one interest rate 2=the other NPV1=the NPV at rate 1 NPV2=the NPV at rate 2 (NPV = Net Present Value)
Internal Rate of Return
FOB destination
Current Assets
$252
24. A/b
41%
COD
Dividing Fractions
Retail
25. What happens when your expenses - etc. are higher than your sales
Turnover
increase=debit
loss
With cash discounts and calculating net price - when to add freight
26. Convert 3 to a percent
3%
14/100
$ Retail
Discounting Formula
27. cash + receivables/ current liabilities.
Quick Ratio
Subtracting Fractions
types of liabilities
16-18
28. A measure of the number of days needed to collect accounts receivable.
OTB (retail)
80/100
Average Collection Turnover
2.5% per month
29. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
$2 -127.66
Cost
Effective annual rate of interest formula
Retail
30. ($ Retail x 100 / COST) - 100
Sell Thru %
Mark Up %
Dividing Fractions
COD
31. Convert .36 to a percent
36%
Retail
When Dividing With Exponents
.7
32. The wholesale cost of an item (cost of goods - or COG)
Effective annual rate of interest formula
percent
Cost
4%
33. Two equivalent ratios joined by an equal sign.
book value
To decrease a number by a given percentage - e.g. decrease 16 by 25%
percent decrease
Proportion
34. (Retail - Cost)/ Retail
Margin %
netprice with a 25/10/10 series discount
types of liabilities
increase=debit
35. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
book value
The sum of a Geometric Progression
Gross margin dollars
Adding Fractions
36. Formula: GM = NS - COG; GM$ = NS$ X GM%
ROG
Average Daily Sales
78
gross margin
37. Sales - cost of goods sold
When Dividing With Exponents
Gross margin dollars
percent decrease
types of incomes
38. Convert 70/100 to a percent
70%
Simple interest formula
shrinkage
physical inventory
39. You should never take out more than a _ year mortgage.
15
gross sales
.56
steps in strategic planning
40. (TY-LY)/ LY or (Plan-Actual)/
% increase or decrease
OTB (retail)
14/100
book value
41. Convert 10/11 to a percent
90.9%
36%
Liquidity of Assets
.65
42. Convert 56% to a decimal
.56
378 63
net sales
stock turn
43. What is the product of 3.26 and 0.4?
EOM (in terms of invoice)
.65
profit and loss statement
1.304
44. After all discounts have been applied to find net amount due. $100 -25% less trade discount -4% cash discount # + $20 freight!
4%
Subtracting Fractions
gross margin
With cash discounts and calculating net price - when to add freight
45. Wholesale cost
increase=debit
Sales per Transaction
gross sales
cost of goods
46. The average person will have _ jobs in their lifetime.
25%
16-18
Unit pricing
Subtracting Fractions
47. 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...
COD
operating expenses
Of what number 16 is a 25% increase
profit
48. S=X+nrX Where: X=the original sum invested r=the interest rate (as a proportion - e.g. 0.05=5%) n=the number of periods S=the sum invested after n periods (capital + interest) - e.g. invest $1000 @ 10% simple interest for 5 years = 1000+(50.101000)
41%
Dividing Fractions
$6 -655.50
Simple interest formula
49. Outside numbers in a ratio.
GMROI
Extremes
.65
Subtracting Fractions
50. 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
net sales
Liquidity
EOM (in terms of invoice)
125%