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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. cost of an item expressed per unit of measure or count.
Unit pricing
increase=debit
operating expenses
EOM (in terms of invoice)
2. 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
profit
Turnover
Retail
3. After 4 years - $5 -000 will grow to how much if it earns 10% interest?
$ Markdown
COD
$6 -655.50
increase=debit
4. 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%
profit
net sales
Sell Thru %
to determine equivalent single discount rate for 25/10/10 series discount
5. $ retail x (100%-markup)
Liquidity
$ Cost
Unit pricing
transportation
6. ($ Retail x 100 / COST) - 100
.65
Quick Ratio
Mark Up %
Markdown %
7. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
physical inventory
income statement
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
125%
8. He availability of your money is called _.
16-18
Liquidity
cost of goods sold formula (COGS)
Dividing Fractions
9. You should never take out more than a _ year mortgage.
Margin %
Average Daily Sales
types of incomes
15
10. Actual retail sales; the retail price at which one tiem is sold is combined with the retail prices of all the items that are sold to become the net sales amount.
To increase a number by a given percentage - e.g. increase 16 by 25%
to determine equivalent single discount rate for 25/10/10 series discount
net sales
78
11. Convert 65% to a decimal
25
Means
.65
Of what number 16 is a 25% increase
12. total fixed costs/ selling price-variable cost
profit and loss statement
DOI
.65
Break Even Point Formula
13. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
transportation
overbought
ROG
increase=credit
14. GMROII = GM% x (Sales / Average Value of Inventory)
Retail
Gross Margin Return On Inventory Investment (GMROII)
shortage
$ Retail
15. Turning assets into cash.
$6 -655.50
Liquidity of Assets
book value
20%
16. Net Sales / Average Retail Value of Inventory
90.9%
25
Inventory Turnover Rate
physical inventory
17. BOM $ Stock/ Sales for period
Stock to Sales Ratio
overages
Liquidity
Means
18. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
Dividing Fractions
Gross margin %
78
per hundred
19. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
book value
types of assets
Gross Margin Return On Inventory Investment (GMROII)
COD
20. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
gross margin
Gross margin dollars
Of what number 16 is a 25% increase
Markdown %
21. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
types of liabilities
cost of goods
OTB (retail)
20%
22. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
Gross margin %
EOM (in terms of invoice)
Gross Margin Return On Inventory Investment (GMROII)
Of what number 16 is a 25% increase
23. 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
2.5% per month
transportation
shortage
24. $ Cost/ (100%-markup%)
$ Retail
125%
36%
Average Collection Turnover
25. The average person will have _ jobs in their lifetime.
.7
GMROI
.56
16-18
26. If freight is to be paid by the seller - the shipping terms are...
FOB destination
78
Compound interest formula with changing rates
Discounting Formula
27. cash + receivables/ current liabilities.
Dividing Fractions
588 mph
Quick Ratio
Markdown %
28. What happens when your sales are higher than your expenses - etc.
profit
increase=debit
overbought
Average Collection Turnover
29. What is the product of 3.26 and 0.4?
types of expenses
14/100
Markup
1.304
30. The average car payment is $_ per month for _ months.
378 63
$ Cost
underbought
Average Daily Sales
31. 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$)/(#BOM + 1)
stock turn
Discounting Formula
78
2.5% per month
32. current assets/ current liabilities
Current Ratio
Unit pricing
15
Discounting Formula
33. Convert .62 to a percent
overbought
62%
installment loan
Proportion
34. Capital stock - owner's equity (owner's funds invested in the business)
588 mph
types of capital
DOI
transportation
35. The wholesale cost of an item (cost of goods - or COG)
Cost
improper
increase=debit
15
36. Overage$ = book$ - physical count$; overage% = overage$/NS$
Retail
increase=debit
installment loan
overages
37. To take advantage of the 6% cash discount - a retailer made a $2 -000 partial payment during the discount period. How much was the retailer credited for the $2 -000 partial payment?
$2 -127.66
Gross margin dollars
Break Even Point Formula
588 mph
38. $ RETAIL X (100 - GM %) / 100
improper
$ COST
Liquidity of Assets
.7
39. Amount decrease (Original - New) / Original amount = decimal= convert to %
percent decrease
stock turn
netprice with a 25/10/10 series discount
GMROI
40. 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?
78
to determine equivalent single discount rate for 25/10/10 series discount
2.5% per month
4%
41. $ Cost x (100 + Mark-up %) / 100
$ Retail
4%
to determine equivalent single discount rate for 25/10/10 series discount
EOM (in terms of invoice)
42. Convert 1/4 to a percent
80/100
25%
percent
To increase a number by a given percentage - e.g. increase 16 by 25%
43. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
types of assets
16-18
588 mph
$2 -127.66
44. Convert 41/100 to a percent
41%
cost of goods
Inventory Turnover Rate
Sell Thru %
45. Outside numbers in a ratio.
When Dividing With Exponents
Extremes
$ Retail
Current Ratio
46. Commissions - fees for service - merchandise sales - rental income - royalties
types of incomes
Average Collection Turnover
70%
types of liabilities
47. 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
Retail
Mark Up %
125%
COD
48. 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%
25
gross sales
percent decrease
Sell Thru %
49. Convert 14% to a fraction
loss
14/100
Means
378 63
50. Convert 1.25 to a percent
Gross margin %
Adding Fractions
125%
Gross margin dollars