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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
overbought
Current Assets
Internal Rate of Return
ROG
2. 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...
$ Cost
20%
operating expenses
% increase or decrease
3. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
Markdown %
Average Collection Turnover
Liquidity of Assets
Margin %
4. Convert 14% to a fraction
Cost
Sell Thru %
Internal Rate of Return
14/100
5. Convert 70/100 to a percent
36%
70%
Turnover
Margin %
6. A^m/a^n = a^(m-n)
When Dividing With Exponents
book value
net sales
netprice with a 25/10/10 series discount
7. 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
physical inventory
$252
types of expenses
FOB destination
8. 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)
Dividing Fractions
Simple interest formula
gross sales
types of expenses
9. Gross Margin/ Average Inventory Cost
36%
GMROI
Quick Ratio
EOM (in terms of invoice)
10. If freight is to be paid by the seller - the shipping terms are...
FOB destination
$ Markdown
90.9%
16-18
11. Convert 56% to a decimal
16-18
.56
when multiplying numbers that contain decimals:
transportation
12. Wholesale cost
Of what number 16 is a 25% increase
cost of goods
ROG
profit
13. total annual sales/365
Markdown %
50/100
Mark Up %
Average Daily Sales
14. Net Sales / Average Retail Value of Inventory
DOI
transportation
Inventory Turnover Rate
$ Retail
15. The recommended house payment should be no more than _% of your monthly take-home pay.
When Dividing With Exponents
25
EOM (in terms of invoice)
types of incomes
16. current assets/ current liabilities
Current Ratio
When Dividing With Exponents
Current Assets
Break Even Point Formula
17. Convert 50% to a fraction
50/100
types of liabilities
4%
90.9%
18. Overage$ = book$ - physical count$; overage% = overage$/NS$
Gross margin %
overages
41%
3%
19. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
Average Daily Sales
OTB (retail)
Adding Fractions
profit and loss statement
20. A/b - c/b = a-c/b
Break Even Point Formula
Subtracting Fractions
types of liabilities
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
21. 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%
DOI
FOB destination
Unit pricing
to determine equivalent single discount rate for 25/10/10 series discount
22. Convert 1/4 to a percent
16-18
25%
cost of goods
Break Even Point
23. Assets - cost of goods sold - expenses
378 63
Stock to Sales Ratio
Current Ratio
increase=debit
24. 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?
percent decrease
4%
Unit pricing
$252
25. The wholesale cost of an item (cost of goods - or COG)
GMROI
Turnover
Cost
Margin %
26. Two equivalent ratios joined by an equal sign.
$6 -655.50
Simple interest formula
Proportion
25
27. Convert 20 to a percent
20%
netprice with a 25/10/10 series discount
Sell Thru %
$6 -655.50
28. Commissions - fees for service - merchandise sales - rental income - royalties
Proportion
The sum of a Geometric Progression
types of incomes
per hundred
29. Units Sold/ (Units Sold + On Hand Inventory)
Sales per Transaction
transportation
increase=debit
Sell Thru %
30. Loss of items due to damaged goods - stealing - etc.
GMROI
shortage
Internal Rate of Return
shrinkage
31. Outside numbers in a ratio.
Extremes
Mark Up %
$ Retail
shrinkage
32. Convert 65% to a decimal
.65
gross sales
.56
Liquidity of Assets
33. Total Net Sales / Total Number of Transactions
Sales per Transaction
Inventory Turnover Rate
90.9%
physical inventory
34. Direct labor - factory overhead - merchandise inventory - packaging - raw material
overbought
costs of goods sold
OTB (retail)
types of incomes
35. The difference between the retail price and the cost of goods sold; it includes operating expenses - retail reductions - and profit
$2 -127.66
.65
Markup
types of capital
36. He availability of your money is called _.
steps in strategic planning
Liquidity
70%
378 63
37. End of month; dating starts with the end of the month and the invoice is to be paid within the specified number of days after the end of the month in which goods are invoiced; ex: 8/10 EOM - n/90
EOM (in terms of invoice)
Break Even Point
50/100
netprice with a 25/10/10 series discount
38. A value or an expression of how fast merchandise moves through the store; also called turn. formula: turn - NS$ / Average Stock$ (average stock$ = BOM$ + EOM$)/(#BOM + 1)
stock turn
when multiplying numbers that contain decimals:
Effective annual rate of interest formula
$252
39. A count of every item on the floor - in stock rooms - warehouse - etc. to determine whether shortages or overages are occuring
types of expenses
cost of goods
physical inventory
GMROI
40. Original retail price - Lower retail price
$ Retail
378 63
types of expenses
$ Markdown
41. Convert 80% to a fraction
transportation
Internal Rate of Return
80/100
25%
42. 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
Average Collection Turnover
shrinkage
cost of goods
COD
43. Convert 41/100 to a percent
20%
90.9%
41%
Retail
44. Convert .4 to a percent
percent
Markup
4%
$2 -127.66
45. 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
Internal Rate of Return
Sell Thru %
increase=credit
46. Another way of counting part of a whole?
Gross Margin Return On Inventory Investment (GMROII)
percent
3%
profit and loss statement
47. cash + receivables/ current liabilities.
Quick Ratio
types of incomes
With cash discounts and calculating net price - when to add freight
70%
48. accounts receivable/ average daily sales
Average Collection Turnover
20%
shortage
types of liabilities
49. Alignment of the decimals is not important
cost of goods sold formula (COGS)
increase=debit
when multiplying numbers that contain decimals:
Inventory Turnover Rate
50. Liabilities - capital - income
increase=credit
increase=debit
Gross Margin Return On Inventory Investment (GMROII)
profit