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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. Overage$ = book$ - physical count$; overage% = overage$/NS$
steps in strategic planning
Turnover
overages
percent
2. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
when multiplying numbers that contain decimals:
OTB (retail)
gross margin
Current Ratio
3. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
$ Retail
types of assets
Current Ratio
14/100
4. Convert 65% to a decimal
.65
EOM (in terms of invoice)
Current Ratio
steps in strategic planning
5. After 4 years - $5 -000 will grow to how much if it earns 10% interest?
steps in strategic planning
4%
$6 -655.50
shrinkage
6. Commissions - fees for service - merchandise sales - rental income - royalties
16-18
types of incomes
$ Cost
To decrease a number by a given percentage - e.g. decrease 16 by 25%
7. Convert 41/100 to a percent
41%
$ Cost
steps in strategic planning
$ COST
8. Convert 1/4 to a percent
25%
Sales per Transaction
overbought
78
9. (TY-LY)/ LY or (Plan-Actual)/
60
% increase or decrease
3%
overbought
10. Original retail price - Lower retail price
Internal Rate of Return
$6 -655.50
loss
$ Markdown
11. 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)
$ Retail
stock turn
Current Assets
profit
12. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
3%
60
Dividing Fractions
Gross margin %
13. 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
Markup
COD
Average Daily Sales
The sum of a Geometric Progression
14. Cash or assets that can quickly be converted into cash.
underbought
costs of goods sold
Current Assets
1.304
15. Inside numbers in a ratio.
Means
25%
Turnover
Liquidity
16. $ Cost/ (100%-markup%)
$ Retail
378 63
Discounting Formula
shortage
17. When sales plans are underestimated and the stock purchases result in a low inventory
The sum of a Geometric Progression
125%
Simple interest formula
underbought
18. Loss of items due to damaged goods - stealing - etc.
shrinkage
62%
EOM (in terms of invoice)
profit and loss statement
19. 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%
$252
gross sales
588 mph
41%
20. current assets/ current liabilities
78
Current Ratio
Dividing Fractions
net sales
21. 1. develop a vision statement for the company - 2. scan the internal and external environments - 3. determine issues critical to the company - 4. select the problem to be solved - 5. determine the specific strategy to achieve the solution - 6. identi
25%
Subtracting Fractions
steps in strategic planning
OTB (retail)
22. Alignment of the decimals is not important
50/100
types of liabilities
when multiplying numbers that contain decimals:
gross margin
23. $ Cost x (100 + Mark-up %) / 100
62%
1.304
$ Cost
$ Retail
24. Convert 70/100 to a percent
14/100
16-18
70%
Cost
25. Multiply the number by 1+the increase proportion - e.g. 16(1+0.25) = 161.25 = 20 - 20 is a 25% increase over 16
increase=debit
To increase a number by a given percentage - e.g. increase 16 by 25%
Unit pricing
income statement
26. 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
.65
types of expenses
15
profit and loss statement
27. After all discounts have been applied to find net amount due. $100 -25% less trade discount -4% cash discount # + $20 freight!
With cash discounts and calculating net price - when to add freight
90.9%
15
shrinkage
28. 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
$ Markdown
The sum of a Geometric Progression
Markdown %
types of assets
29. Shortage$ = book$ - physical count$; shortage% = shortage$/NS$
shortage
15
cost of goods sold formula (COGS)
Means
30. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
types of liabilities
Liquidity of Assets
16-18
41%
31. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
income statement
overbought
$ Cost
EOM (in terms of invoice)
32. Convert 70% to a decimal
.7
types of capital
types of assets
when multiplying numbers that contain decimals:
33. Formula: GM = NS - COG; GM$ = NS$ X GM%
Retail
operating expenses
ROG
gross margin
34. A/b
Break Even Point
Multiplying Fractions
FOB destination
types of incomes
35. Convert 56% to a decimal
Subtracting Fractions
.56
income statement
types of incomes
36. total fixed costs/ selling price-variable cost
Break Even Point Formula
15
OTB (retail)
Inventory Turnover Rate
37. Turning assets into cash.
Liquidity of Assets
.7
stock turn
income statement
38. GMROII = GM% x (Sales / Average Value of Inventory)
16-18
profit and loss statement
Gross Margin Return On Inventory Investment (GMROII)
$ Retail
39. A/b + c/b = (a+c)/b
$ Retail
steps in strategic planning
Adding Fractions
underbought
40. Sales - cost of goods sold
stock turn
DOI
Gross margin dollars
60
41. What is the product of 3.26 and 0.4?
62%
Average Collection Turnover
types of expenses
1.304
42. The average person will have _ jobs in their lifetime.
$ Cost
25
book value
16-18
43. 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
Liquidity of Assets
transportation
Mark Up %
To increase a number by a given percentage - e.g. increase 16 by 25%
44. $ retail x (100%-markup)
$ Cost
shrinkage
transportation
when multiplying numbers that contain decimals:
45. Convert .62 to a percent
cost of goods sold formula (COGS)
62%
$ Markdown
Unit pricing
46. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
Gross margin dollars
588 mph
cost of goods
GMROI
47. $ RETAIL X (100 - GM %) / 100
overbought
costs of goods sold
$ COST
62%
48. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
Stock to Sales 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?
costs of goods sold
Retail
49. Net Sales for period/ Avg Stock for period
Turnover
transportation
588 mph
With cash discounts and calculating net price - when to add freight
50. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
Retail
Proportion
improper
.65