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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. If freight is to be paid by the seller - the shipping terms are...
FOB destination
types of assets
income statement
378 63
2. Net Sales / Average Retail Value of Inventory
36%
Proportion
gross sales
Inventory Turnover Rate
3. Multiply the number by 1+the increase proportion - e.g. 16(1+0.25) = 161.25 = 20 - 20 is a 25% increase over 16
stock turn
To increase a number by a given percentage - e.g. increase 16 by 25%
EOM (in terms of invoice)
15
4. Net Sales for period/ Avg Stock for period
Turnover
62%
profit and loss statement
DOI
5. 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
overages
physical inventory
15
6. Total Net Sales / Total Number of Transactions
Gross margin dollars
$2 -127.66
125%
Sales per Transaction
7. What happens when your expenses - etc. are higher than your sales
14/100
EOM (in terms of invoice)
loss
types of liabilities
8. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
percent
Cost
OTB (retail)
Markdown %
9. When sales plans are underestimated and the stock purchases result in a low inventory
per hundred
Internal Rate of Return
When Dividing With Exponents
underbought
10. Convert 50% to a fraction
20%
Of what number 16 is a 25% increase
loss
50/100
11. Two equivalent ratios joined by an equal sign.
15
cost of goods sold formula (COGS)
loss
Proportion
12. You should never take out more than a _ year mortgage.
Adding Fractions
15
stock turn
increase=debit
13. After all discounts have been applied to find net amount due. $100 -25% less trade discount -4% cash discount # + $20 freight!
$ Markdown
With cash discounts and calculating net price - when to add freight
Of what number 16 is a 25% increase
Sales per Transaction
14. Overage$ = book$ - physical count$; overage% = overage$/NS$
when multiplying numbers that contain decimals:
Liquidity
overages
60
15. cash + receivables/ current liabilities.
Quick Ratio
Stock to Sales Ratio
$ Cost
net sales
16. Convert 56% to a decimal
.56
$252
Compound interest formula with changing rates
36%
17. Inside numbers in a ratio.
The sum of a Geometric Progression
book value
Means
Sales per Transaction
18. 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)
steps in strategic planning
cost of goods sold formula (COGS)
Simple interest formula
36%
19. 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
125%
Subtracting Fractions
The sum of a Geometric Progression
.7
20. Receipt of goods; the cash discount period and net period begin with the date of receipt of goods; ex: 8/10 ROG - n/30
ROG
125%
gross margin
588 mph
21. Convert 1.25 to a percent
125%
Stock to Sales Ratio
Liquidity of Assets
Of what number 16 is a 25% increase
22. The point at which you stop losing money.
1.304
Liquidity of Assets
36%
Break Even Point
23. $ retail x (100%-markup)
cost of goods
$ Cost
underbought
$252
24. The average person will have _ jobs in their lifetime.
36%
Mark Up %
16-18
$ Markdown
25. Wholesale cost
profit and loss statement
cost of goods
$ COST
Gross Margin Return On Inventory Investment (GMROII)
26. Sales - cost of goods sold
With cash discounts and calculating net price - when to add freight
types of expenses
Gross margin dollars
gross sales
27. S=X(1+r1)^y(1+r
profit
Gross margin %
With cash discounts and calculating net price - when to add freight
Compound interest formula with changing rates
28. Convert 1/4 to a percent
Average Daily Sales
Retail
Gross margin dollars
25%
29. Convert 70/100 to a percent
70%
15
Sales per Transaction
shrinkage
30. 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
To decrease a number by a given percentage - e.g. decrease 16 by 25%
$ Retail
COD
.56
31. (TY-LY)/ LY or (Plan-Actual)/
to determine equivalent single discount rate for 25/10/10 series discount
% increase or decrease
Mark Up %
588 mph
32. 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)
62%
Gross Margin Return On Inventory Investment (GMROII)
Proportion
stock turn
33. The wholesale cost of goods plus the markup
Retail
Liquidity
types of liabilities
Compound interest formula with changing rates
34. cost of an item expressed per unit of measure or count.
profit
Unit pricing
overbought
operating expenses
35. A measure of the number of days needed to collect accounts receivable.
Gross Margin Return On Inventory Investment (GMROII)
Average Collection Turnover
.65
Sales per Transaction
36. Convert 70% to a decimal
.7
$6 -655.50
income statement
25%
37. 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.
% increase or decrease
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
net sales
To increase a number by a given percentage - e.g. increase 16 by 25%
38. A/b + c/b = (a+c)/b
Stock to Sales Ratio
installment loan
types of expenses
Adding Fractions
39. current assets/ current liabilities
4%
2.5% per month
types of expenses
Current Ratio
40. Outside numbers in a ratio.
With cash discounts and calculating net price - when to add freight
$ Markdown
Extremes
125%
41. total annual sales/365
Average Daily Sales
when multiplying numbers that contain decimals:
70%
Compound interest formula with changing rates
42. Liabilities - capital - income
increase=credit
90.9%
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Simple interest formula
43. $ RETAIL X (100 - GM %) / 100
$ COST
Current Assets
60
shortage
44. ($ Retail x 100 / COST) - 100
Mark Up %
Extremes
percent
Average Collection Turnover
45. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
Mark Up %
book value
Turnover
Current Ratio
46. Convert 20 to a percent
78
$ Markdown
20%
transportation
47. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
Effective annual rate of interest formula
36%
income statement
Discounting Formula
48. Convert 80% to a fraction
to determine equivalent single discount rate for 25/10/10 series discount
2.5% per month
80/100
ROG
49. Convert 10/11 to a percent
90.9%
GMROI
percent
cost of goods sold formula (COGS)
50. total fixed costs/ selling price-variable cost
Cost
Internal Rate of Return
378 63
Break Even Point Formula