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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. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
types of assets
$2 -127.66
Gross margin dollars
types of liabilities
2. Sales - cost of goods sold
% increase or decrease
Gross margin %
Gross margin dollars
EOM (in terms of invoice)
3. Amount decrease (Original - New) / Original amount = decimal= convert to %
Liquidity
percent decrease
Compound interest formula with changing rates
125%
4. Convert 65% to a decimal
income statement
.65
netprice with a 25/10/10 series discount
78
5. cash + receivables/ current liabilities.
shrinkage
The sum of a Geometric Progression
Quick Ratio
Current Assets
6. $ retail x (100%-markup)
3%
$ Cost
Adding Fractions
Average Collection Turnover
7. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
Markdown %
DOI
profit and loss statement
4%
8. Receipt of goods; the cash discount period and net period begin with the date of receipt of goods; ex: 8/10 ROG - n/30
60
Gross margin dollars
Gross margin %
ROG
9. Assets - cost of goods sold - expenses
Inventory Turnover Rate
Gross margin dollars
increase=debit
percent decrease
10. Cash or assets that can quickly be converted into cash.
Liquidity of Assets
Current Assets
Average Collection Turnover
Current Ratio
11. Convert 41/100 to a percent
41%
90.9%
Dividing Fractions
profit
12. Units Sold/ (Units Sold + On Hand Inventory)
Sell Thru %
shrinkage
62%
16-18
13. % of 90 days same as cash convert to payments.
78
Retail
improper
stock turn
14. 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
EOM (in terms of invoice)
per hundred
physical inventory
60
15. Convert .62 to a percent
62%
profit and loss statement
types of capital
Break Even Point
16. current assets/ current liabilities
Discounting Formula
$6 -655.50
types of assets
Current Ratio
17. total fixed costs/ selling price-variable cost
cost of goods sold formula (COGS)
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Break Even Point Formula
90.9%
18. 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
transportation
cost of goods sold formula (COGS)
3%
book value
19. The wholesale cost of goods plus the markup
Sales per Transaction
$ Retail
Retail
.65
20. A/b
operating expenses
16-18
Multiplying Fractions
profit and loss statement
21. $ Cost x (100 + Mark-up %) / 100
profit
Stock to Sales Ratio
Proportion
$ Retail
22. 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
Current Assets
shrinkage
profit and loss statement
Subtracting Fractions
23. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
increase=debit
OTB (retail)
$ Cost
$2 -127.66
24. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
Average Daily Sales
types of assets
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Means
25. 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?
Inventory Turnover Rate
$252
3%
Extremes
26. What is the product of 3.26 and 0.4?
78
25
2.5% per month
1.304
27. Turning assets into cash.
netprice with a 25/10/10 series discount
90.9%
$ Markdown
Liquidity of Assets
28. A team won 16 games and lost 9 games. What percent of games did the team lose?
36%
Discounting Formula
$ COST
588 mph
29. 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
steps in strategic planning
installment loan
cost of goods sold formula (COGS)
shortage
30. The wholesale cost of an item (cost of goods - or COG)
Dividing Fractions
14/100
Cost
With cash discounts and calculating net price - when to add freight
31. When sales plans are underestimated and the stock purchases result in a low inventory
underbought
Discounting Formula
Liquidity of Assets
cost of goods
32. Total Net Sales / Total Number of Transactions
2.5% per month
Markdown %
Sales per Transaction
Cost
33. 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)
gross sales
stock turn
per hundred
when multiplying numbers that contain decimals:
34. Liabilities - capital - income
increase=credit
Multiplying Fractions
Mark Up %
steps in strategic planning
35. 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
14/100
types of incomes
The sum of a Geometric Progression
% increase or decrease
36. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
income statement
cost of goods
.7
net sales
37. Another way of counting part of a whole?
Quick Ratio
588 mph
15
percent
38. A form of closed-end credit used for purchasing durable goods such as cars
125%
installment loan
50/100
Liquidity
39. $ Cost/ (100%-markup%)
increase=credit
types of assets
Turnover
$ Retail
40. Direct labor - factory overhead - merchandise inventory - packaging - raw material
costs of goods sold
588 mph
70%
Gross margin %
41. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
With cash discounts and calculating net price - when to add freight
Effective annual rate of interest formula
When Dividing With Exponents
Sales per Transaction
42. Convert 10/11 to a percent
50/100
increase=credit
90.9%
$6 -655.50
43. ($ Retail x 100 / COST) - 100
2.5% per month
per hundred
DOI
Mark Up %
44. 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%
To decrease a number by a given percentage - e.g. decrease 16 by 25%
With cash discounts and calculating net price - when to add freight
gross sales
16-18
45. The average person will have _ jobs in their lifetime.
36%
16-18
profit and loss statement
Markup
46. You should never take out more than a _ year mortgage.
Margin %
15
cost of goods
transportation
47. Gross Margin/ Average Inventory Cost
When Dividing With Exponents
gross sales
Margin %
GMROI
48. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
improper
stock turn
Current Ratio
Markup
49. Convert 56% to a decimal
Retail
.56
physical inventory
types of assets
50. He availability of your money is called _.
Liquidity
Sell Thru %
Multiplying Fractions
types of incomes