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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. Accounts payable - bonds - notes payable (bank loans) - provisions for pensions
FOB destination
types of liabilities
16-18
increase=debit
2. The recommended house payment should be no more than _% of your monthly take-home pay.
improper
25
types of assets
EOM (in terms of invoice)
3. What does percent mean?
per hundred
stock turn
Average Collection Turnover
3%
4. When slaes plans are overestimated and the stock purchases result in a stockpiled inventory
Average Collection Turnover
netprice with a 25/10/10 series discount
physical inventory
overbought
5. $ Markdown/ $ Net Sales (multiply result by 100 to express as percentage)
OTB (retail)
Stock to Sales Ratio
Markdown %
COD
6. A form of closed-end credit used for purchasing durable goods such as cars
installment loan
36%
41%
.65
7. Date of invoice - the cash discount terms will have no dating within the discount statement; ex: 4/10 - n/30
ROG
shortage
125%
DOI
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%
to determine equivalent single discount rate for 25/10/10 series discount
$2 -127.66
Stock to Sales Ratio
Average Collection Turnover
9. If freight is to be paid by the seller - the shipping terms are...
80/100
overages
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
FOB destination
10. ($ Retail x 100 / COST) - 100
3%
Mark Up %
$ Retail
types of capital
11. The value of the inventory as kept in the handwritten ledgers or computer system; formula: book$ = merchandise available$ - NS$ - (MD$ + ED$)
book value
60
Multiplying Fractions
installment loan
12. A/b - c/b = a-c/b
36%
Subtracting Fractions
Mark Up %
When Dividing With Exponents
13. total fixed costs/ selling price-variable cost
loss
Dividing Fractions
Effective annual rate of interest formula
Break Even Point Formula
14. Original retail price - Lower retail price
ROG
$ Markdown
gross margin
Stock to Sales Ratio
15. (Retail - Cost)/ Retail
25
Margin %
when multiplying numbers that contain decimals:
shortage
16. Alignment of the decimals is not important
loss
when multiplying numbers that contain decimals:
90.9%
60
17. Direct labor - factory overhead - merchandise inventory - packaging - raw material
operating expenses
gross margin
Inventory Turnover Rate
costs of goods sold
18. Another way of counting part of a whole?
$ COST
types of expenses
Turnover
percent
19. 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
4%
profit and loss statement
Break Even Point
Margin %
20. Convert 1.25 to a percent
increase=debit
2.5% per month
$ Cost
125%
21. When sales plans are underestimated and the stock purchases result in a low inventory
62%
Markdown %
underbought
Current Ratio
22. $ RETAIL X (100 - GM %) / 100
$ COST
steps in strategic planning
15
$252
23. What happens when your expenses - etc. are higher than your sales
loss
Markdown %
overages
Dividing Fractions
24. A team won 16 games and lost 9 games. What percent of games did the team lose?
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
transportation
improper
36%
25. A count of every item on the floor - in stock rooms - warehouse - etc. to determine whether shortages or overages are occuring
gross margin
.56
physical inventory
shortage
26. Liabilities - capital - income
3%
increase=credit
Multiplying Fractions
60
27. Wholesale cost
cost of goods
Means
Internal Rate of Return
Break Even Point Formula
28. accounts receivable/ average daily sales
Break Even Point
FOB destination
Average Collection Turnover
Stock to Sales Ratio
29. Start with list price - List price: $6400 x 25% - x 10% - x10% % - Taken one after another(subtract)
36%
netprice with a 25/10/10 series discount
Proportion
per hundred
30. Loss of items due to damaged goods - stealing - etc.
.56
$ Cost
shrinkage
Quick Ratio
31. Beginning inventory + Purchases - Ending inventory
cost of goods sold formula (COGS)
Gross margin dollars
Cost
Average Collection Turnover
32. $ retail x (100%-markup)
percent decrease
OTB (retail)
50/100
$ Cost
33. Another name for the P & L statement mainly used by managers planning sales or accountants formulating analyses
installment loan
Average Daily Sales
physical inventory
income statement
34. Convert 1/4 to a percent
shrinkage
Current Assets
25%
Margin %
35. Multiply the number by 1-the decrease proportion - e.g. 16(1-0.25) = 160.75 = 12 - 12 is a 25% decrease of 16
To decrease a number by a given percentage - e.g. decrease 16 by 25%
OTB (retail)
increase=debit
Discounting Formula
36. 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)
to determine equivalent single discount rate for 25/10/10 series discount
Internal Rate of Return
FOB destination
increase=debit
37. Planned Sales + Planned Markdowns + Planned EOM - Planned BOM
OTB (retail)
shrinkage
types of capital
underbought
38. Divide the result by 1-the decrease proportion - eg) X=16/(1-0.25)=21.33 - 16 is a 25% decrease of 21.33
$ Markdown
To find the number from which a percentage has been deducted to achieve it - e.g. of what number is 16 a 25% decrease?
types of assets
90.9%
39. Convert .4 to a percent
percent
Multiplying Fractions
4%
Sell Thru %
40. 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
Turnover
15
EOM (in terms of invoice)
41%
41. A/b
.56
Dividing Fractions
increase=credit
Average Collection Turnover
42. 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
Extremes
Liquidity
The sum of a Geometric Progression
Multiplying Fractions
43. cash + receivables/ current liabilities.
$ Retail
Quick Ratio
Of what number 16 is a 25% increase
profit
44. A/b
Multiplying Fractions
To decrease a number by a given percentage - e.g. decrease 16 by 25%
25%
80/100
45. Accounts receivable - buildings - cash - copyrights - equiptment - furniture and fixtures - land - tomor vehicles
Of what number 16 is a 25% increase
Sales per Transaction
types of assets
shortage
46. BOM $ Stock/ Sales for period
Discounting Formula
physical inventory
Gross margin %
Stock to Sales Ratio
47. Convert 56% to a decimal
Liquidity of Assets
.56
% increase or decrease
15
48. S=X(1+r1)^y(1+r
80/100
.65
78
Compound interest formula with changing rates
49. You should never take out more than a _ year mortgage.
15
book value
$ Cost
shrinkage
50. Amount decrease (Original - New) / Original amount = decimal= convert to %
Simple interest formula
gross margin
percent decrease
$2 -127.66