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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. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
DOI
book value
Markdown %
overages
2. The wholesale cost of an item (cost of goods - or COG)
$ Retail
80/100
DOI
Cost
3. 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
Discounting Formula
Extremes
to determine equivalent single discount rate for 25/10/10 series discount
per hundred
4. 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
Average Daily Sales
25%
3%
EOM (in terms of invoice)
5. A/b
80/100
DOI
Multiplying Fractions
90.9%
6. A/b
Dividing Fractions
profit and loss statement
Simple interest formula
Extremes
7. cash + receivables/ current liabilities.
Quick Ratio
types of capital
90.9%
125%
8. $ Cost x (100 + Mark-up %) / 100
DOI
Gross Margin Return On Inventory Investment (GMROII)
50/100
$ Retail
9. total fixed costs/ selling price-variable cost
book value
Current Assets
Break Even Point Formula
Simple interest formula
10. A/b + c/b = (a+c)/b
.56
Multiplying Fractions
Adding Fractions
41%
11. 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...
1.304
operating expenses
cost of goods
Simple interest formula
12. total annual sales/365
Average Daily Sales
overbought
income statement
$2 -127.66
13. GMROII = GM% x (Sales / Average Value of Inventory)
Means
Gross Margin Return On Inventory Investment (GMROII)
Sell Thru %
Quick Ratio
14. A^m/a^n = a^(m-n)
16-18
Average Collection Turnover
2.5% per month
When Dividing With Exponents
15. ($ Retail x 100 / COST) - 100
per hundred
Mark Up %
Markdown %
Sales per Transaction
16. 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.
Extremes
net sales
percent
to determine equivalent single discount rate for 25/10/10 series discount
17. 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
$252
physical inventory
Average Collection Turnover
COD
18. He availability of your money is called _.
15
Liquidity
to determine equivalent single discount rate for 25/10/10 series discount
loss
19. A value or an expression of how fast merchandise moves through the store; also called turn. formula: turn - NS$ / Average Stock$ (average stock$ = BOM$ + EOM$)/(#BOM + 1)
Subtracting Fractions
stock turn
cost of goods sold formula (COGS)
Sales per Transaction
20. 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
cost of goods
Current Assets
steps in strategic planning
FOB destination
21. You should never take out more than a _ year mortgage.
15
Current Ratio
36%
GMROI
22. Convert 14% to a fraction
14/100
50/100
$252
$ COST
23. A team won 16 games and lost 9 games. What percent of games did the team lose?
36%
steps in strategic planning
Sell Thru %
15
24. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
Liquidity
percent decrease
income statement
Markup
25. The point at which you stop losing money.
shortage
installment loan
60
Break Even Point
26. If freight is to be paid by the seller - the shipping terms are...
steps in strategic planning
FOB destination
With cash discounts and calculating net price - when to add freight
types of liabilities
27. 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%
Adding Fractions
costs of goods sold
28. Convert 41/100 to a percent
41%
To increase a number by a given percentage - e.g. increase 16 by 25%
Subtracting Fractions
profit and loss statement
29. 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?
overages
To increase a number by a given percentage - e.g. increase 16 by 25%
$2 -127.66
$ Retail
30. Alignment of the decimals is not important
income statement
types of incomes
when multiplying numbers that contain decimals:
Average Daily Sales
31. What happens when your expenses - etc. are higher than your sales
Markdown %
loss
installment loan
Average Daily Sales
32. BOM $ Stock/ Sales for period
Discounting Formula
Liquidity
588 mph
Stock to Sales Ratio
33. A/b - c/b = a-c/b
588 mph
36%
Subtracting Fractions
Gross Margin Return On Inventory Investment (GMROII)
34. Cash or assets that can quickly be converted into cash.
20%
Margin %
25%
Current Assets
35. Liabilities - capital - income
78
increase=credit
$ Retail
$2 -127.66
36. Convert 70/100 to a percent
Break Even Point
70%
income statement
increase=credit
37. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
physical inventory
gross margin
Average Daily Sales
Markdown %
38. IRR=1 + [(NPV1/NPV1-NPV2)(2-1)]% Where: 1=one interest rate 2=the other NPV1=the NPV at rate 1 NPV2=the NPV at rate 2 (NPV = Net Present Value)
Liquidity of Assets
underbought
Internal Rate of Return
Average Collection Turnover
39. Net Sales for period/ Avg Stock for period
Mark Up %
percent decrease
Average Daily Sales
Turnover
40. 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?
Subtracting Fractions
Mark Up %
With cash discounts and calculating net price - when to add freight
$252
41. Convert 10/11 to a percent
when multiplying numbers that contain decimals:
90.9%
underbought
Mark Up %
42. Convert 20 to a percent
Markdown %
Quick Ratio
70%
20%
43. 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
profit and loss statement
16-18
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
Subtracting Fractions
44. Units Sold/ (Units Sold + On Hand Inventory)
Current Assets
percent decrease
Sell Thru %
.65
45. The average person will have _ jobs in their lifetime.
16-18
FOB destination
per hundred
Sales per Transaction
46. Divide the result by 1+the increase proportion eg) X=16/(1+0.25) = 12.8 - 16 is a 25% increase over 12.8
shortage
net sales
80/100
Of what number 16 is a 25% increase
47. The recommended house payment should be no more than _% of your monthly take-home pay.
shrinkage
25
Sell Thru %
60
48. Two equivalent ratios joined by an equal sign.
Gross Margin Return On Inventory Investment (GMROII)
$2 -127.66
2.5% per month
Proportion
49. 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
Sell Thru %
when multiplying numbers that contain decimals:
Stock to Sales Ratio
transportation
50. 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
to determine equivalent single discount rate for 25/10/10 series discount
Compound interest formula with changing rates
.65