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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. Convert .36 to a percent
increase=debit
588 mph
36%
profit and loss statement
2. Gross margin dollars/Net sales dollars (multiply by 100 to express as percentage) or (Selling price - cost) x 100 / Selling price
Gross margin %
cost of goods
Average Collection Turnover
To decrease a number by a given percentage - e.g. decrease 16 by 25%
3. Convert 80% to a fraction
$ COST
Extremes
stock turn
80/100
4. Inside numbers in a ratio.
3%
types of liabilities
Means
per hundred
5. 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...
net sales
types of assets
operating expenses
Sales per Transaction
6. After all discounts have been applied to find net amount due. $100 -25% less trade discount -4% cash discount # + $20 freight!
Of what number 16 is a 25% increase
percent
increase=debit
With cash discounts and calculating net price - when to add freight
7. cash + receivables/ current liabilities.
Unit pricing
percent decrease
70%
Quick Ratio
8. 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%
Effective annual rate of interest formula
types of expenses
to determine equivalent single discount rate for 25/10/10 series discount
when multiplying numbers that contain decimals:
9. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
Current Ratio
operating expenses
125%
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
10. Convert 65% to a decimal
% increase or decrease
.65
GMROI
increase=debit
11. 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?
2.5% per month
shrinkage
$252
36%
12. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
DOI
With cash discounts and calculating net price - when to add freight
profit
Gross margin %
13. total fixed costs/ selling price-variable cost
$2 -127.66
DOI
operating expenses
Break Even Point Formula
14. (Retail - Cost)/ Retail
Margin %
15
The sum of a Geometric Progression
$ Retail
15. A/b + c/b = (a+c)/b
36%
378 63
Adding Fractions
Mark Up %
16. A/b - c/b = a-c/b
Mark Up %
Subtracting Fractions
Margin %
Average Collection Turnover
17. cost of an item expressed per unit of measure or count.
3%
Multiplying Fractions
netprice with a 25/10/10 series discount
Unit pricing
18. A/b
shortage
Average Collection Turnover
20%
Multiplying Fractions
19. Convert 3 to a percent
Markdown %
Current Ratio
.65
3%
20. A fraction in which the denominator is equal to or less than the numerator is a(an) ______________ fraction.
cost of goods
improper
$ COST
installment loan
21. Net Sales for period/ Avg Stock for period
Multiplying Fractions
shrinkage
$ COST
Turnover
22. Another way of counting part of a whole?
90.9%
installment loan
percent
$ Cost
23. Convert 56% to a decimal
.56
transportation
125%
gross margin
24. 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)
Liquidity
Simple interest formula
Inventory Turnover Rate
16-18
25. 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
overages
Mark Up %
Discounting Formula
Gross margin dollars
26. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
To decrease a number by a given percentage - e.g. decrease 16 by 25%
Gross Margin Return On Inventory Investment (GMROII)
20%
income statement
27. 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)
FOB destination
Internal Rate of Return
Sales per Transaction
60
28. A measure of the number of days needed to collect accounts receivable.
Quick Ratio
When Dividing With Exponents
Average Collection Turnover
netprice with a 25/10/10 series discount
29. 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
improper
EOM (in terms of invoice)
Proportion
gross sales
30. Outside numbers in a ratio.
gross sales
14/100
net sales
Extremes
31. S=X(1+r1)^y(1+r
Compound interest formula with changing rates
improper
operating expenses
Dividing Fractions
32. (TY-LY)/ LY or (Plan-Actual)/
.65
90.9%
Unit pricing
% increase or decrease
33. (1+R)=(1+r)^n Where: R=the effective annual rate r=the period rate n=the number of periods
90.9%
Effective annual rate of interest formula
shrinkage
Retail
34. 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?
25
2.5% per month
$2 -127.66
Average Collection Turnover
35. $ RETAIL X (100 - GM %) / 100
2.5% per month
70%
4%
$ COST
36. Amount decrease (Original - New) / Original amount = decimal= convert to %
Liquidity
per hundred
percent decrease
increase=debit
37. Total Net Sales / Total Number of Transactions
The sum of a Geometric Progression
62%
Sales per Transaction
profit
38. Net Sales / Average Retail Value of Inventory
Subtracting Fractions
Inventory Turnover Rate
netprice with a 25/10/10 series discount
net sales
39. A^m/a^n = a^(m-n)
stock turn
When Dividing With Exponents
profit and loss statement
Internal Rate of Return
40. 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
2.5% per month
cost of goods
378 63
profit and loss statement
41. accounts receivable/ average daily sales
income statement
Average Collection Turnover
Gross Margin Return On Inventory Investment (GMROII)
cost of goods
42. 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%
transportation
The sum of a Geometric Progression
Stock to Sales Ratio
gross sales
43. A plane flies 980 miles in 1 2/3 hours. How many miles does the plane average per hour
$ COST
588 mph
book value
$ Retail
44. The difference between the retail price and the cost of goods sold; it includes operating expenses - retail reductions - and profit
Inventory Turnover Rate
shrinkage
Markup
per hundred
45. The average person will have _ jobs in their lifetime.
50/100
16-18
25%
improper
46. Turning assets into cash.
Gross Margin Return On Inventory Investment (GMROII)
Mark Up %
Of what number 16 is a 25% increase
Liquidity of Assets
47. You should never take out more than a _ year mortgage.
15
OTB (retail)
25
improper
48. 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)
types of incomes
stock turn
Markdown %
transportation
49. $ Cost x (100 + Mark-up %) / 100
Liquidity
Mark Up %
$ Retail
1.304
50. Convert 14% to a fraction
1.304
14/100
Liquidity of Assets
Internal Rate of Return