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Business Test study guide review

Total questions: 60

Worksheet time: 30mins

Name
Class
Date
1.

Items that you own that have monetary value are referred to as

a)

Income

b)

Variable expenses

c)

Liabilities

d)

Assets

2.

Which of the following will increase the net worth of a household?

a)

Increase amount borrowed for major purchases

b)

Decrease amount owed on credit cards

c)

Increase spending by $5 per day

3.

An investor should expect to recieve a risk premium for....

a)

Lower consumer prices

b)

Expected lower inflation

c)

Higher intrest rates

d)

Higher uncertainty about getting his/her money back

4.

To develop financial goals, one should.....

a)

Only set long term goals after short term goals have been accomplished

b)

Identify specific, realistic goals that are measurable along with a time frame an an action plan.

c)

Focus on intermediate goals first

5.

An example of a variable expense is a.....

a)

Installment loan payment

b)

Monthly train ticket for commuting to work

c)

Electric Bill

6.

this is a major financial planning factor for most people because it is sometimes imposed at the federal, state, and local levels.

a)

Estate Tax

b)

Sales Tax

c)

Income Tax

7.

A worker's primary goal should be.....

a)

Pay no income taxes

b)

Pay no taxes of any type

c)

Pay his or her taxes using estimates for income and deductions

d)

pay his or her fair share of taxes while taking advantage of appropriate tax benefits

8.

Which of the following financial documents would most likely be stored in a safe deposit box or fireproof home safe?

a)

Bank statements

b)

W-2 form

c)

Marriage certificates

9.

A family with $100,000 in assets and $60,000 of liabilities would have a net worth of...

a)

$60,000

b)

$100,000

c)

$20,000

d)

$40,000

10.

Tim Taylor recieved a $500 gift from his granparents. He wants to invest this money for the down payment of a house that he plan to purchase in 3yrs. What type of computation should he use?

a)

Future value of an annuity

b)

Present value of an annuity

c)

Future value of a single amount.

11.

Tanya is a single low-income working parent, and Fred is a single high-income working parent. Because of her status, Tanya, But not Fred, may be eligible for the...

a)

Withholding credit

b)

Alternative minimum tax

c)

Earned-income credit

12.

Steve Wilson wants to deposit $150 per month into an account earning 4% for the next 3yrs so he can purchase a used car at that time. What type of computation would he use to determine the amount he will have accumulated for his purchase?

a)

Present value of an annuity

b)

Future value of an annuity

c)

simple intrest

d)

Future value of a single amount

13.

Income that is taxed at a later date is.....

a)

Adjusted gross income

b)

Tax-deffered income

c)

Earned income

d)

Exclusions from income

14.

Rebecca Wilson budgeted $395 for a new wardrobe in June. She actually spent $425 what is her budget variance?

a)

$425 deficit

b)

$25 Surplus

c)

$30 deficit

15.

Which of the following is an example of a financial oppurtunity cost?

a)

Renting an apartment near school

b)

Using a personal computer for financial planning

c)

Forgoing wages to attend school

16.

A tax imposed on the value of a person's property at the time of death is called a:

a)

Income tax

b)

Estate tax

c)

Excise tax

17.

Which of the following appears as a cash outflow on a cash flow statement?

a)

Loan Payment

b)

Net Worth

c)

Home Value

d)

Balance mortgage

18.

The document that would tell you what you recieved and spent over the past month is the..

a)

Budget

b)

Bank statement

c)

Cash flow statement

19.

A budget deficit results when a person's or family's....

a)

Net worth decreases

b)

Assets exceed liabilities

c)

Actual spending exceeds planned spending

20.

Disposable income equals....

a)

Social security taxes

b)

Gross income

c)

The amount a person or household has to spend

d)

The amount being saved each month

21.

Which of the following is correct?

a)

Entertainment is durable-product goal

b)

Appliances and sporting equitment are intangible-purchase goals

c)

Food and clothing and consumable-product goals

d)

A car purchase is a consumable-product goal

22.

"Tax freedom Day" represents how long the average person works to pay his/her taxes each year

a)

True

b)

False

23.

Cash prizes won on television game shows are subject to both federal and state taxes.

a)

True

b)

False

24.

At the end of the year employees recieve a ______ form that reports annual earnings and the amounts deducted for taxes from their employers.

a)

W-2

b)

W-4

c)

1040

25.

Which of the following goals contain elements for implemtation and measurment?

a)

Spend less each month

b)

Reduce credit card debt

c)

Save $100 a month to create a $2,400 emergency fund in 2yrs

26.

Rule of 72 is:

a)

Used to caculate intrests rates for savings

b)

The number of steps inquired to complete a financial plan

c)

Used to estimate how fast prices will double using a given annual inflation rate

27.

When creating a personal balance sheet, which of the following is a real estate asset?

a)

Cash value of life insurance

b)

Possessions in your home

c)

Vacation Property

d)

Retirment account

28.

Annie was requried to clarify or document minor questions about tax form by mail inquiry. She participated in a:

a)

Detailed audit

b)

Home audit

c)

Correspondence audit

29.

The current financial position of an individual or family is best presented in the form of a...

a)

Balance sheet

b)

Budget

c)

Bank statement

d)

Time value of money support

30.

Which of the following best describes the concept of the time value of money?

a)

Changes to demographic trends in our society

b)

Personal opportunity costs such as time lost on an activity

c)

Increases in amounts of money as a result of intrests earned

31.

Discretionary income equals:

a)

Take-home pay

b)

Gross income

c)

The amount being saved each month

d)

Money left over after paying for housing, food, and other necessities

32.

Attempts to increase income through employment are part of the_________ component of financial planning.

a)

Spending

b)

Planning

c)

Borrowing

d)

Obtaining

33.

Using the following table on question 33 on paper, caculate the taxes for an individual with taxable income of $20,800

a)

$5,175

b)

$6,025.50

c)

$2,298.50

34.

Which of the following intermediate goals is stated most clearly using the SMART approach?

a)

Retire in 10yrs at age 65 with $2,000,000 in my 401(k) account

b)

Purchase a house within the next 5yrs with a mortgage no greater than $150,000

c)

Set up an emergancy fund

d)

Buy a car for less than $15,000 within 6 months

35.

Take-home pay is also called:

a)

Net pay

b)

Monthly savings

c)

Gross income

d)

Deductions

36.

Every decision involves uncertainty, which is reffered to as:

a)

Financial goals

b)

Alternative courses of action

c)

Evaluating Risk

d)

Personal Values

37.

Rebecca Wilson budgeted $1,200 for housing and utilities in July. She actually spent $1,160, what is her budget variance?

a)

$1,160 deficit

b)

$60 deficit

c)

$40 deficit

d)

$40 Surplus

38.

Using the following table on 38, caculate the taxes for an individual with taxable income of $30,000

a)

$850.50

b)

$2,125

c)

$4,500

d)

$3,402.50

39.

How long should you keep your most current will?

a)

Three years

b)

One year

c)

Permanently

d)

Seven years

40.

Income that is not subject to tax is called:

a)

Adjusted gross income

b)

Earned income

c)

Tax-exempt income

d)

Passive income

41.

Fees, tips, and bonuses are forms of:

a)

Earned income

b)

Passive income

c)

Exclusions from income

d)

Tax-exempt income

42.

Which of the following is a cash inflow?

a)

Payment for loan

b)

Purchase of groceries

c)

Payment for medical expenses

d)

Income from employment

43.

The amount you would have left if all assets were sold and all debts were paid in full is called your:

a)

Budgeted expenses

b)

total income

c)

Net assets

d)

Net worth

44.

all of the following are sources of income exept:

a)

Dividends

b)

Salary

c)

Commisions

d)

Social security taxes

45.

If Brenda wants to pay her fair share of taxes, no more and no less, she should practice:

a)

Tax maximization

b)

Tax acceleration

c)

Tax evasion

d)

Tax avoidance

46.

When creating a personal balance sheet, which of the following is a current liability?

a)

Checking Account

b)

Medical Bill

c)

Educational loan

d)

Five year home equity loan

47.

Gross incomr less adjustments to income equals:

a)

Exclusions from income

b)

Earned income

c)

tax-deferred income

d)

Adjusted gross income

48.

A tax due on the purchase of gasoline is called:

a)

Excise Tax

b)

Estate Tax

c)

Inheritance Tax

d)

Income Tax

49.

Which of the following long-term goals is stated most clearly using SMART approach?

a)

Buy a car for less than $15,000 within 6 months

b)

Set up an emergancy fund

c)

Retire in 10yrs at age 65

d)

Invest $50 per month for the next 12yrs for my nephew's college fund

50.

As of 2021, taxpayers can only deduct expenses that are greater than 10% of adjusted gross income for:

a)

Taxes

b)

Contributions to charitable organizations

c)

Medical and dental expenses

d)

Miscellaneous expenses

51.

An IRS agent visited Henry's home to verify some information on his tax return. This visit was called a..

a)

Detailed Audit

b)

Feild Audit

c)

Home Audit

d)

Office Audit

52.

Nancy is married to Jerry and needs to complete her tax form. They both earned about the same amount of money each year. What filing status would be best for them?

a)

Single

b)

Head of Household

c)

Married, filing individually

d)

Married, filing a Joint return

53.

If a $10,000 investment earns interest of $500 in one year, what's the return rate?

a)

75%

b)

10%

c)

5%

d)

100%

54.

Taxes on earnings that fund old age. survivor, and disability insurance benefits are called:

a)

Excise Taxes

b)

Social security Taxes

c)

Estate Taxes

d)

Sales Taxes

55.

Changes in personal, social, and economic factors may require you to....

a)

Develop your financial goals

b)

Determine your current financial situation

c)

Review and revise your financial plan more frequently

d)

Implement your financial action plan

56.

Which of the following is NOT a tax that most people pay?

a)

Federal Taxes on earnings

b)

Local Taxes on property

c)

Federal taxes on possessions

d)

State taxes on purchases

57.

An example of fixed expenses are:

a)

Utilities cost

b)

Recreation expenses

c)

Home Rental payments

d)

Gift expenditures

58.

The number of personal financial records a household has to organize may seem overhwhelming. How long should you keep copies of your tax returns?

a)

Three years

b)

Seven years

c)

Permanently

d)

Until the end of the current year

59.

An example of an excise tax is social security.

a)

True

b)

False

60.

Increased consumer saving and investing is likely to be accompanied by:

a)

Higher inflation

b)

Lower union wages

c)

Lower intrest rates

d)

Higher intrest rates