wayground logo

Free Printable Worksheets

NEW

Font size

S
M
L
XL
Worksheets

Business Math: Purchasing and Inventory

Total questions: 24

Worksheet time: 25mins

Name
Class
Date
1.

A discount from the list price

a)

Chain Discount

b)

Trade Discount

c)

Cash Discount

d)

Stock-Reorder Point

2.

The list price of a vacuum cleaner is $360.00. There is a trade discount rate of 15%. What is the trade discount?

a)

$54

b)

$345

c)

$306

d)

$5.40

3.

The list price of a vacuum cleaner is $360.00. There is a trade discount rate of 15%. What is the net price?

a)

$54

b)

$345

c)

$306

d)

$414

4.

A pair of shoes are listed for $97.49. The net price was $68.78. What was the trade discount?

a)

$70.55

b)

$166.27

c)

$29.45

d)

$28.71

5.

A pair of shoes are listed for $97.49. The net price was $68.78. What was the trade discount?

a)

70.6%

b)

1.4%

c)

29.4%

d)

3.4%

6.

A series of trade discounts

a)

Chain Discount

b)

Trade Discount

c)

Cash Discount

d)

Net-Price Rate

7.

A water filter is listed at a price of $147.80 with a chain discount of 30/20/10. What is the net price?

a)

$88.68

b)

$0.89

c)

$74.49

d)

$59.12

8.

The list price for a Model 36XCL motorboat is $2,560. Find the net price if the chain discount is 30% less 10% less 5%.

a)

$1,152

b)

$1,532.16

c)

$1,027.84

d)

$1,408

9.

A discount for paying an invoice within a certain number of days

a)

Chain Discount

b)

Trade Discount

c)

Cash Discount

d)

Ordinary Dating

10.

What is the percent of the cash discount given the following terms:

7/10 n30

a)

7%

b)

10%

c)

30%

d)

n%

11.

How many days from the issue date do you have to receive the cash discount given the following terms:

7/10 n30

a)

7 days

b)

10 days

c)

30 days

d)

n days

12.

How many days from the issue date do you have to pay the invoice in full given the following terms:

7/10 n30

a)

7 days

b)

10 days

c)

30 days

d)

n days

13.

The net price of an invoice is $348.64, issued on September 3rd. The terms of the invoice are 5/15, n/30. What is the last day to receive the cash discount?

a)

September 30th

b)

September 3rd

c)

September 15th

d)

September 18th

14.

The net price of an invoice is $348.64, issued on September 3rd. The terms of the invoice are 5/15, n/30. What is the last day to pay the invoice?

a)

September 30th

b)

October 30th

c)

September 33rd

d)

October 3rd

15.

The net price of an invoice is $348.64, issued on September 3rd. The terms of the invoice are 5/15, n/30. What is the cash discount?

a)

$174.32

b)

$17.43

c)

$331.21

d)

$244.05

16.

The net price of an invoice is $348.64, issued on September 3rd. The terms of the invoice are 5/15, n/30. What is the cash price?

a)

$174.32

b)

$17.43

c)

$331.21

d)

$244.05

17.

The net price of an invoice is $348.64, issued on September 3rd. The terms of the invoice are 5/15 EOM. What is the last day to receive the cash discount?

a)

September 30th

b)

October 31st

c)

September 15th

d)

October 15th

18.

The net price of an invoice is $348.64, issued on September 3rd. The terms of the invoice are 5/15 EOM. What is the last day to pay the invoice in full?

a)

September 30th

b)

October 31st

c)

September 15th

d)

October 15th

19.

An inventory record for Wholesale Hardware Supply shows a receipt of 100 chain saws on April 1. Another shipment of 125 arrived on April 15. On May 10, 110 chainsaws were shipped out. On June 2, 50 arrived and on June 17, 75 were shipped out. Find the number on hand as of June 17.

a)

90

b)

460

c)

135

d)

75

20.

Using the inventory card, what is the average cost per unit?

a)

$40.18

b)

$18.75

c)

$18.77

d)

$5.32

21.

Using the average cost method, what is the value of the inventory if there are 20 units on hand?

a)

$375.40

b)

$369.60

c)

$18.77

d)

$359.80

22.

Using the FIFO method, what is the value of the inventory if there are 20 units on hand?

a)

$375.40

b)

$369.60

c)

$18.77

d)

$359.80

23.

Using the LIFO method, what is the value of the inventory if there are 20 units on hand?

a)

$375.40

b)

$369.60

c)

$18.77

d)

$359.80

24.

What is the annyal cost of carrying inventory if the inventory is valued at $200,000 and the estimated cost is 30%

a)

$140,000

b)

$60,000

c)

$6,000

d)

$14,000