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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. 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?
book value
Discounting Formula
41%
2.5% per month
2. Inside numbers in a ratio.
operating expenses
costs of goods sold
2.5% per month
Means
3. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
Gross margin %
types of capital
Means
Multiplying Fractions
4. The recommended house payment should be no more than _% of your monthly take-home pay.
to determine equivalent single discount rate for 25/10/10 series discount
loss
70%
25
5. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
62%
types of expenses
DOI
378 63
6. The wholesale cost of an item (cost of goods - or COG)
book value
Subtracting Fractions
.65
Cost
7. (TY-LY)/ LY or (Plan-Actual)/
% increase or decrease
15
Markdown %
Sales per Transaction
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
improper
$2 -127.66
The sum of a Geometric Progression
.7
9. Convert .62 to a percent
Markdown %
increase=debit
Sell Thru %
62%
10. Sales - cost of goods sold
EOM (in terms of invoice)
Gross margin dollars
types of liabilities
Stock to Sales Ratio
11. 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%
Discounting Formula
to determine equivalent single discount rate for 25/10/10 series discount
36%
Current Assets
12. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
15
Of what number 16 is a 25% increase
78
profit and loss statement
13. What happens when your sales are higher than your expenses - etc.
ROG
Multiplying Fractions
41%
profit
14. Convert .36 to a percent
62%
cost of goods
36%
2.5% per month
15. cost of an item expressed per unit of measure or count.
Unit pricing
$ Cost
Inventory Turnover Rate
378 63
16. Assets - cost of goods sold - expenses
Retail
.56
increase=debit
.7
17. Convert 14% to a fraction
Sell Thru %
14/100
3%
2.5% per month
18. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
$ Retail
15
36%
types of liabilities
19. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
3%
to determine equivalent single discount rate for 25/10/10 series discount
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
when multiplying numbers that contain decimals:
20. Convert 20 to a percent
Dividing Fractions
gross margin
Extremes
20%
21. current assets/ current liabilities
Sell Thru %
EOM (in terms of invoice)
Current Ratio
Markdown %
22. Formula: GM = NS - COG; GM$ = NS$ X GM%
Current Assets
To increase a number by a given percentage - e.g. increase 16 by 25%
gross margin
types of liabilities
23. Cash or assets that can quickly be converted into cash.
Dividing Fractions
15
Current Assets
physical inventory
24. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
income statement
14/100
types of incomes
Sell Thru %
25. (Retail - Cost)/ Retail
Markdown %
FOB destination
Margin %
transportation
26. What is the product of 3.26 and 0.4?
1.304
Cost
Dividing Fractions
80/100
27. 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...
Gross Margin Return On Inventory Investment (GMROII)
Current Assets
profit
operating expenses
28. BOM $ Stock/ Sales for period
increase=credit
Dividing Fractions
Current Assets
Stock to Sales Ratio
29. Turning assets into cash.
The sum of a Geometric Progression
% increase or decrease
Liquidity of Assets
COD
30. Two equivalent ratios joined by an equal sign.
$6 -655.50
types of liabilities
ROG
Proportion
31. When sales plans are underestimated and the stock purchases result in a low inventory
When Dividing With Exponents
$ Markdown
underbought
Subtracting Fractions
32. Net Sales / Average Retail Value of Inventory
16-18
Inventory Turnover Rate
15
types of capital
33. Convert 50% to a fraction
ROG
income statement
installment loan
50/100
34. Convert .4 to a percent
$ Retail
25
4%
Of what number 16 is a 25% increase
35. Gross Margin/ Average Inventory Cost
transportation
Turnover
GMROI
588 mph
36. 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%
gross sales
cost of goods sold formula (COGS)
3%
to determine equivalent single discount rate for 25/10/10 series discount
37. Loss of items due to damaged goods - stealing - etc.
Means
Compound interest formula with changing rates
net sales
shrinkage
38. total annual sales/365
Average Daily Sales
percent
15
25%
39. $ Cost x (100 + Mark-up %) / 100
$ Retail
14/100
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Extremes
40. You should never take out more than a _ year mortgage.
20%
COD
stock turn
15
41. What does percent mean?
per hundred
profit and loss statement
% increase or decrease
percent decrease
42. 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
Stock to Sales Ratio
types of expenses
increase=debit
Proportion
43. X=S*[1/(1+r)^n] Where: S=the sum to be received after n time periods X=the present value of that sum r=the rate of return (as a proportion) n=the number of time periods - r - rate - is sometimes called cost of capital
50/100
Discounting Formula
41%
When Dividing With Exponents
44. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
To decrease a number by a given percentage - e.g. decrease 16 by 25%
DOI
increase=debit
OTB (retail)
45. The wholesale cost of goods plus the markup
Current Ratio
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Retail
14/100
46. Commissions - fees for service - merchandise sales - rental income - royalties
types of assets
types of incomes
types of capital
Proportion
47. cash + receivables/ current liabilities.
Quick Ratio
Of what number 16 is a 25% increase
types of capital
FOB destination
48. Wholesale cost
Compound interest formula with changing rates
types of expenses
cost of goods
3%
49. Convert 70/100 to a percent
70%
Means
FOB destination
Average Daily Sales
50. Convert 41/100 to a percent
Liquidity
profit and loss statement
41%
OTB (retail)