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ESB REVIEW

Total questions: 69

Worksheet time: 36mins

Name
Class
Date
1.

Sole Proprietorship.

a)

Easiest to set up, but exposes the owner to unlimited financial liability

b)

Difficult to set up, but protects the owner from all financial liability

c)

Complicated to set up, but limits the owner's financial liability

2.

General/Limited Partnership.

a)

The surviving partner would be required to buy out the deceased partner's share of the partnership.

b)

would automatically terminate upon the death of one of the partners?

c)

The death of one of the partners would result in the automatic renewal of the partnership.

d)

The deceased partner's share of the partnership would be automatically transferred to a random third party.

3.

Which type of business legal structure is not owned by anybody and does not pay any U.S. federal taxes

(a)  

4.

T/F: A limited liability company would be the best option for a single mom seeking low-risk.

a)

True

b)

False

5.

A C corporation is similar to an S corporation but (a)  

6.

An S corporation is the best business structure for

(a)  

7.

The partners of an awning repair shop are assessing the amount of money needed to start a business at a new location. The partners have calculated that the business will generate more than enough revenue to cover monthly expenses after its second month in operation.

Here are the start-up expenses:

Equipment Lease (monthly): $3,000

Materials and supplies (monthly): $20,000

Licensing (annual but must be paid upfront in a lump sum): $200

Payroll (monthly): $12,000

Advertising (monthly): $1,000

Operating expenses (monthly insurance, utilities, and rent): $2,000

1-TIME Security Deposit for electricity: $1,000

Contingency (to cover 10% of start-up investment)

How do you calculate the amount of start-up capital required to open the business in this scenario?

a)

84,290

b)

76,879

c)

64,960

d)

100,210

8.

Which of these is needed to verify to a food truck employer that their employees are qualified in food handling?

a)

license

b)

pass

c)

zoning variance

d)

certificate

9.

An individual starts a babysitting business with a loan of $1,000. The loan is for 2 years at 5% COMPOUND interest rate. How much will the individual owe by the end of the 2 year term (future value of loan)?

a)

$1,100.00

b)

$1,102.50

c)

1,050.00

d)

$1,100.50

10.

Management buyout

a)

​ The act of transferring ownership to people who already operate the business

b)

the first sale of a company's stock to the public.

c)

allows the company to raise funds from public investors in exchange for ownership stakes in the company.

d)

is a retirement benefit plan that allows employees to own shares of their employer's company stock as part of their retirement savings.

e)

extracting value from a mature investment or business through liquidation or distribution of profits to maximize returns.

11.

An interior designer has learned that she must pay self-employment tax on her individual earnings.

Which tyoe of legal structure must pay self-employment tax?

a)

Sole Proprietorship

b)

S corporation

c)

C corporation

d)

Limited liabilty companies

12.

An entrepreneur notices new demand for products featuring characters from a recent movie. The entrepreneur finds a manufacturer of kitchen products featuring these character. Based on the scenario provided, what should be a primary concern of this entrepreneur?

a)

reliabilty of supply

b)

advertising the items

c)

inventory storage

d)

shipping

13.

The owner of a new landscaping company has set a number of milestones for the first year of his business. Achieving which of the following goals will show that the business has broken even or better?

a)

profitable operations

b)

total number of employees

c)

sales targets

d)

total number of customers

14.

The owner of a tire shop in a large city wants to reach the largest number of people possible with promotional efforts. Which method should be used?

a)

Flyers

b)

Billboards

c)

TV ads

d)

Customer referrals

15.

A __________ is a finacial statement that summarizes a copany's asssets, liabilties, and shareholders' equity at a specific point in time.

a)

Balance Sheet

b)

Statement of cashflow

c)

Earnings statement

d)

Income statement

16.

Which of these effect your credit score?

a)

Payment history (35%)

b)

Amounts Owed (10%)

c)

New Accounts (10%)

d)

Balances Deducted (20%)

e)

Length of credit history (15%)

17.

Which two options are advantages of purchasing a franchise

a)

Branding

b)

Guaranteed Profits

c)

Marketing Assistance

d)

Proven Location

18.

A photographer wants to turn her hobby into a business. She is researching the business options available.

When 100 potential customers were surveyed, they provided the following responses:

10 said they’d use a loved one,

20 said they’d want to hire a photographer w/ samples posted online

60 said they’d hire from a studio

10 said they’d hire a photographer from a referral.

Customer reported they are willing to spend the following amounts for a photography package.

-$100 or less: 20

$100-500: 45

$500-1K: 30

$1K or more: 5

Which opportunity for starting a photo business would have the highest probability of success?

a)

Setup a studio gallery of sample photography

b)

Ask friends to write referrals for you.

c)

Build an online storefront and post samples

d)

Advertise photography services to friends and family on social media

19.

Key components of a value proposition

a)

overview of the business

b)

What services will be offered

c)

Financial reports

d)

Information about the industry of the business

e)

How the business sets itself apart

20.

Which of these components is not included in a business plan

a)

capital

b)

defining a concept

c)

assessing competition

d)

attracting customers

21.

What is the primary advantage of the General Partnership vs. Sole Propertiorship?

a)

Limited liability

b)

Lower tax rate

c)

Stockholders make decision

d)

More than one person responsible for financial banking.

22.

Which business legal structure will protect a business owner without partners from lawsuit?

a)

C Corportarion

b)

LLC

c)

Nonprofit

d)

Sole Proprietorship

23.

A beekeeper wants to start a seasonal business renting hives to farmers to pollinate their orchard and crops. The beekeeper believes the business will cover its own costs after three months and that start up expenses for high trucking another cost through that time will be $18,000.

They raised money and ask the bank to loan the remaining start-up capital needed. The bank asks the beekeeper to complete a form with the following information.

A. Estimated StartUp Expenditures:

B. Contingency Amount (10% of A):

C. Start-Up Capital (A + B):

D. Required Cash Reserve (50% of C):

E: Total Financing Required (C + D):

What is the Total Financing Required for the Beekeeper?

a)

$36K

b)

$19.8K

c)

$29.7K

d)

$18K

24.

Government banked currency!

(a)  

25.

where should a chef go to obtain a list of restaurants in the nearby towns?

a)

Local COC

b)

IRS

c)

Small Business Association

26.

Internet services are outsourced in most small businesses?

a)

T

b)

F

27.

What are the tax implications for a sole proprietorship?

a)

Income earned by a sole proprietorship passes to one owner to be taxed

b)

Tax liability is paid by the corporation

c)

Owners have no personal liability for the payment of the taxes!

28.

True or False?

All income and expenses acquired by a sole proprietorship belongs to the owner and affects their tax liability!

a)

True

b)

False

29.

In order to protect the intellectual property rights for a product design, what should an entrepreneur do?

a)

Copyright the design

b)

Apply for a patent!

c)

Register a company trademark

30.

Which of these terms represents the steps in key processes are divided among 2 or more people so no one individual can act alone to subvert a process for their benefit! It is used to share workload and protect against fraud

a)

Internal auditing

b)

Middle management

c)

Separation of duties

d)

Cross training

31.

Select the 4 steps in the selling process?

a)

Closing the sale and following up by providing the good or service.

b)

Setting up the sales meeting

c)

Preparing a sales pitch when speaking to potential customers

d)

Making the contact with potential customers

e)

Finding and qualifying sales leads

32.

A consultant wants to use a form of personal communication to market his services to business during a conference

Which form of communication should be used?

a)

Newspaper advertising

b)

Posting on social media

c)

Radio advertising

d)

Networking

33.

When a business applying for a loan at a bank, what is recommended to be put in place in the case of the failure of the business?

(a)  

34.

Building permits paid by a carpenter for new and remodeled decks would be a _____ cost!

a)

Fixed!

b)

Variable!

35.

Traveling to the residents of customers who are being provided a service would be….

a)

Fixed!

b)

Variable!

36.

Why would a service charge more for purchases made with a credit card!

a)

To attract more customers

b)

To discourage the use of credit cards

c)

To protect credit card users from theft

d)

To offset any processing fees charged by credit card companies

37.

A business has an initial inventory balances of $6,000! New inventory purchases were $4,000. $3,500 of the inventory were provided to the customers!

What is the ending inventory value

a)

$13.5K

b)

$6.5K

c)

$7.5K

d)

$10K

38.

The owner of a gardening business is developing a cash flow budget for the coming month! The owner projects that the company will complete 100 client jobs at an average charge of $55.00 each.

Equipment rental = $1,000

Gas expenses = $150

Insurance = $50

Payroll = $2,450

If the beginning cash balance is $1,500, what will be the ending cash balance?

a)

$5,350.00

b)

$1,850.00

c)

$3,350.00

d)

$2,350.00

39.

An electrician has fixed costs if $1,500.00 per month. The only variable costs needed are for labor and supplies. The average variable cost is $70.00 per repair, and the average service paid by customers is $110.00 per repair.

How many repairs are needed to break even for the year?

a)

450

b)

3,000

c)

110

d)

50,000

40.

What is the best way for a business do to create more loyal customers?

a)

Lower the prices

b)

Find a more convenient location

c)

Make a social media page and modify the business based off of the customer’s suggestions.

d)

Offer a free coupon for every order.

41.

3 reasons to buy an existing franchise rather than starting one from scratch.

a)

Easier financing

b)

Exclusive geographical area

c)

Guaranteed income

d)

Proven system

e)

No liability

42.

To evaluate a demand for a business, a business owner must identify which of the following before moving to a new area?

a)

Amount of competitors in an area

b)

If there are dependable people that can be hired in that area

c)

Spending habits of people in that area

d)

Is there an affordable space to store manufacturing equipment

43.

Identifying customers based on their sensitivity to spending is based off of which method of segmentation?

a)

Demographic

b)

Psychographic

c)

Behavioral

d)

Geographic

44.

T/F

A fixed cost never waivers no matter the conditions!

a)

T

b)

F

45.

Primary drawback of a Sole Proprietorship

a)

Unlimited liability

b)

Attorney required to set up

c)

Must answer to shareholders.

d)

Double taxation

46.

An entrepreneur’s operational expenses add up to be $5,000 a month. Her business’s estimated income will be $10,000 a month.

True of False:

If she applies for a loan to a bank with a 35% standard debt ratio, her request for a loan will likely get approved based off of her financial situation.

a)

True

b)

False

47.

Before the owner of the pet supply store can add a kennel to her facility, she must obtain a……..

a)

Permit

b)

License

c)

Certificate of Validation

d)

Zoning variance

48.

If an owner of a business does not want to share ownership of a business, angel investing is a desirable method of obtaining financing for them.

a)

True

b)

False

49.

Angel investors do not expect payment until after a business starts making money.

a)

True

b)

False

50.

A nonprofit association comprised of volunteer counselors, advisors, and mentors who offer free mentoring and counseling to small business owners.

a)

SCORE

b)

HUD

c)

USDA

d)

SBA

51.

The act of cashing out a business either through acquisition or merger.

a)

Harvesting

b)

Management Buyout

c)

Initial Public OFFERING

d)

Employee Stock Ownership Plan

52.

Which responsibility would be included in the outsourcing of payroll and payroll-related functions of a business?

a)

Benefits Administration

b)

Providing Health Services

c)

Student Placement Services

d)

Employee Investing

53.

The tax implications for a C corporation is a double tax rate! Who gets taxed with this type of business structure

a)

Shareholders

b)

Loan Providers

c)

Trademarkers

d)

Corporation

54.

Copyright is automatically applied to a creative piece of work as soon as it is created!

a)

Only true in certain cases

b)

True

c)

False

55.

A few potential customers of a mechanic have chosen not to have work done, citing a deficit in necessary finances!

Which operating policy should the mechanic establish to keep the customers and acquire business from them?

a)

90-day warranty

b)

Lower prices

c)

Payment terms on approved credit

d)

Cash-back referrals

56.

What part of the supply chain needs to be addressed when a manufacturer increases production costs to the point that an entrepreneur will barely break even?

a)

Negotiated Costs

b)

Communication

c)

Raw Materials

d)

Shipping commitment

57.

Which of these is the best method for increasing sustainability?

a)

Offering Incentives

b)

Increasing Operational Hours

c)

More Extensive Advertising

58.

A landscaper averages $1,500 per sale and needs to earn $6,000 per month to break even. Through experiences he funds that 25%. of his active prospects buy within 30 days.

How many prospects should the landscaper have in the pipelines at all times at minimum?

a)

16

b)

15

c)

14

d)

12

59.

T/F

Variable costs are always dependent

a)

T

b)

F

60.

Most lenders prefer a credit score of — or higher.

(a)  

61.

A business owner sells ownership to a retirement fund for the employees of the business. What she is doing is referred to as

a)

Management Buyout

b)

Employee Stock Ownership planning

c)

Harvesting

d)

IPO

62.

A 1-2 page document given to investors that includes key seeking points of an investment opportunity.

a)

Oral Presentation

b)

Executive Summary

c)

Operational Business Plan

d)

Investor Business Plan

63.

Insurance and rent go into which category of an income statement?

a)

operating expense

b)

revenue

c)

labor cost

64.

Initial public offering

a)

​ The act of transferring ownership to people who already operate the business

b)

the first sale of a company's stock to the public.

c)

allows the company to raise funds from public investors in exchange for ownership stakes in the company.

d)

is a retirement benefit plan that allows employees to own shares of their employer's company stock as part of their retirement savings.

e)

extracting value from a mature investment or business through liquidation or distribution of profits to maximize returns.

65.

Employee stock ownership plan

a)

​ The act of transferring ownership to people who already operate the business

b)

the first sale of a company's stock to the public.

c)

allows the company to raise funds from public investors in exchange for ownership stakes in the company.

d)

is a retirement benefit plan that allows employees to own shares of their employer's company stock as part of their retirement savings.

e)

extracting value from a mature investment or business through liquidation or distribution of profits to maximize returns.

66.

Harvesting

a)

​ The act of transferring ownership to people who already operate the business

b)

the first sale of a company's stock to the public.

c)

allows the company to raise funds from public investors in exchange for ownership stakes in the company.

d)

is a retirement benefit plan that allows employees to own shares of their employer's company stock as part of their retirement savings.

e)

extracting value from a mature investment or business through liquidation or distribution of profits to maximize returns.

67.

Select the 4 steps in the selling process?

a)

Closing the sale and following up by providing the good or service.

b)

Setting up the sales meeting

c)

Preparing a sales pitch when speaking to potential customers

d)

Making the contact with potential customers

e)

Finding and qualifying sales leads

68.

1st step of the selling process?

a)

Closing the sale and following up by providing the good or service.

b)

Setting up the sales meeting

c)

Preparing a sales pitch when speaking to potential customers

d)

Making the contact with potential customers

e)

Finding and qualifying sales leads

69.

2nd step of the selling process?

a)

Closing the sale and following up by providing the good or service.

b)

Setting up the sales meeting

c)

Preparing a sales pitch when speaking to potential customers

d)

Making the contact with potential customers

e)

Finding and qualifying sales leads