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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. Receipt of goods; the cash discount period and net period begin with the date of receipt of goods; ex: 8/10 ROG - n/30
profit
ROG
80/100
when multiplying numbers that contain decimals:
2. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
Markdown %
increase=credit
Gross Margin Return On Inventory Investment (GMROII)
Means
3. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
25%
income statement
net sales
16-18
4. The point at which you stop losing money.
Inventory Turnover Rate
Break Even Point
25%
types of capital
5. What is the product of 3.26 and 0.4?
Liquidity
Dividing Fractions
installment loan
1.304
6. GMROII = GM% x (Sales / Average Value of Inventory)
$6 -655.50
costs of goods sold
Gross Margin Return On Inventory Investment (GMROII)
gross margin
7. The wholesale cost of an item (cost of goods - or COG)
Quick Ratio
41%
Cost
ROG
8. $ RETAIL X (100 - GM %) / 100
increase=credit
36%
types of liabilities
$ COST
9. What happens when your sales are higher than your expenses - etc.
36%
Break Even Point
profit
Gross margin %
10. Convert 20 to a percent
Gross margin %
Compound interest formula with changing rates
20%
$ COST
11. Assets - cost of goods sold - expenses
increase=debit
Liquidity of Assets
when multiplying numbers that contain decimals:
Simple interest formula
12. 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
Inventory Turnover Rate
increase=debit
types of liabilities
13. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
.7
50/100
operating expenses
588 mph
14. 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%
20%
types of incomes
1.304
to determine equivalent single discount rate for 25/10/10 series discount
15. The recommended house payment should be no more than _% of your monthly take-home pay.
increase=debit
steps in strategic planning
25
net sales
16. Multiply the number by 1+the increase proportion - e.g. 16(1+0.25) = 161.25 = 20 - 20 is a 25% increase over 16
Liquidity of Assets
To increase a number by a given percentage - e.g. increase 16 by 25%
netprice with a 25/10/10 series discount
$ Retail
17. Sales - cost of goods sold
Gross margin dollars
profit and loss statement
Adding Fractions
improper
18. 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?
4%
$252
Average Daily Sales
COD
19. Outside numbers in a ratio.
profit and loss statement
Average Daily Sales
Of what number 16 is a 25% increase
Extremes
20. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
Liquidity of Assets
DOI
4%
underbought
21. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
% increase or decrease
to determine equivalent single discount rate for 25/10/10 series discount
Inventory Turnover Rate
types of liabilities
22. cash + receivables/ current liabilities.
Quick Ratio
physical inventory
$ Markdown
25%
23. 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
378 63
2.5% per month
Simple interest formula
transportation
24. Liabilities - capital - income
Break Even Point
20%
increase=credit
78
25. The difference between the retail price and the cost of goods sold; it includes operating expenses - retail reductions - and profit
per hundred
GMROI
Markup
cost of goods sold formula (COGS)
26. $ Cost x (100 + Mark-up %) / 100
overbought
Retail
$ Retail
.56
27. Convert 65% to a decimal
gross sales
.65
types of capital
25%
28. Convert 50% to a fraction
Inventory Turnover Rate
Mark Up %
50/100
.65
29. The average person will have _ jobs in their lifetime.
16-18
FOB destination
588 mph
Current Assets
30. Alignment of the decimals is not important
Of what number 16 is a 25% increase
when multiplying numbers that contain decimals:
50/100
Retail
31. Turning assets into cash.
Stock to Sales Ratio
Turnover
Liquidity of Assets
loss
32. Another way of counting part of a whole?
Turnover
netprice with a 25/10/10 series discount
Mark Up %
percent
33. Formula: GM = NS - COG; GM$ = NS$ X GM%
cost of goods sold formula (COGS)
With cash discounts and calculating net price - when to add freight
types of incomes
gross margin
34. When sales plans are underestimated and the stock purchases result in a low inventory
Average Collection Turnover
Sell Thru %
underbought
increase=credit
35. $ Cost/ (100%-markup%)
$ Retail
Inventory Turnover Rate
Average Collection Turnover
DOI
36. Total Net Sales / Total Number of Transactions
Unit pricing
With cash discounts and calculating net price - when to add freight
profit and loss statement
Sales per Transaction
37. Convert 70/100 to a percent
physical inventory
Adding Fractions
70%
EOM (in terms of invoice)
38. Convert .4 to a percent
types of liabilities
25%
$252
4%
39. Cash or assets that can quickly be converted into cash.
15
Break Even Point
Current Assets
62%
40. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
$ COST
Mark Up %
To decrease a number by a given percentage - e.g. decrease 16 by 25%
90.9%
41. A/b - c/b = a-c/b
25
Subtracting Fractions
gross sales
profit and loss statement
42. BOM $ Stock/ Sales for period
Simple interest formula
loss
Stock to Sales Ratio
COD
43. Units Sold/ (Units Sold + On Hand Inventory)
installment loan
netprice with a 25/10/10 series discount
to determine equivalent single discount rate for 25/10/10 series discount
Sell Thru %
44. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
Of what number 16 is a 25% increase
income statement
$2 -127.66
Means
45. He availability of your money is called _.
Liquidity
gross sales
FOB destination
Mark Up %
46. Net Sales / Average Retail Value of Inventory
Discounting Formula
125%
Inventory Turnover Rate
Stock to Sales Ratio
47. Convert 56% to a decimal
.56
cost of goods
Current Assets
3%
48. total fixed costs/ selling price-variable cost
Gross margin dollars
The sum of a Geometric Progression
Break Even Point Formula
when multiplying numbers that contain decimals:
49. Convert 70% to a decimal
20%
.7
When Dividing With Exponents
588 mph
50. 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
Mark Up %
profit and loss statement
shrinkage
Current Assets