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Business Math Review Packet

Total questions: 70

Worksheet time: 35mins

Name
Class
Date
1.

Which term describes an employee who receives a fixed amount each day?

a)

tip

b)

per diem

c)

hourly

d)

commission

2.

To calculate an employee’s time-and-a-half pay rate

a)

multiply the regular pay rate by 2.

b)

divide the regular pay rate by 1.5.

c)

divide the regular pay rate by 2.

d)

multiply the regular pay rate by 1.5.

3.

What is another name for simple average?

a)

estimate

b)

mean

c)

best approximation

d)

median

4.

Another word for tip is

a)

gift

b)

perk

c)

gratuity

d)

reward

5.

Which method are most companies LEAST likely to use to record the number of hours their employees work?

a)

Employees pass a magnetic stripe card through a reader.

b)

Employees insert a time card into a time clock.

c)

Employees write their hours worked on a time sheet.

d)

Employees keep track of their hours worked mentally.

6.

Which term best describes the total amount of money that an employee is paid?

a)

net pay

b)

gross pay

c)

commission

d)

salary

7.

Typically a piece-rate employee is paid only for

a)

the total number of rejected pieces produced.

b)

the total number of usable pieces produced.

8.

To calculate the annual gross pay for an employee who receives a monthly salary

a)

divide the monthly salary by 12.

b)

multiply the monthly salary by 12.

c)

multiply the monthly salary by 6.

d)

none of the above

9.

Which of the following is an example of a job benefit?

a)

paid holidays

b)

recreational facilities

c)

child care

d)

all of the above

10.

Which of the following describes how to calculate net pay?

a)

Subtract the total deductions from the net pay.

b)

Add the total deductions to the gross pay.

c)

Subtract the total deductions from the gross pay.

d)

Subtract the total deductions from the take-home pay.

11.

Which report must taxpayers file each year to determine if they have paid enough taxes?

a)

federal income tax report

b)

federal income tax statement

c)

federal income tax document

d)

federal income tax return

12.

Workers may claim one withholding allowance for which of the following?

a)

themselves

b)

their spouse

c)

each child or dependent

d)

all of the above

13.

Which of the following describes how to calculate take-home pay as a percentage of gross pay?

a)

Divide total deductions by gross pay.

b)

Divide take-home pay by gross pay.

c)

Divide total deductions by take-home pay.

d)

Multiply gross pay by 67%.

14.

The term that describes the numeric value where the interest rate and number of interest periods meet in a compound interest table is the

a)

interest value.

b)

interest rate.

c)

periodic rate.

15.

Which of the following is NOT a heading in a check register?

a)

interest rate

b)

check number

c)

balance

d)

transaction

16.

Which of the following activities can a customer do while using an ATM?

a)

Withdraw or deposit money.

b)

See account balances.

c)

Make transfers between accounts.

d)

all of the above

17.

Which of the following is the best example of an outstanding transaction?

a)

A canceled check that has been returned by the bank.

b)

An ATM withdrawal that has not been recorded in the check register.

c)

A check recorded in the check register that the bank has not yet received.

d)

none of the above

18.

Which of the following describes the length of time that money must be left on deposit in a CD?

a)

term

b)

APR

c)

maturity date

d)

length of deposit

19.

Which of the following services are typically available to customers with online banking?

a)

Transfer money between accounts.

b)

Have bills sent electronically instead of through the mail.

c)

Have account access 24 hours a day, 7 days a week.

d)

all of the above

20.

What is the name for the personalized password that each customer must enter before making ATM transactions?

a)

EFT

b)

PWD

c)

PIN

d)

PRT

21.

Which of the following best describes how compound interest works?

a)

Interest is calculated only on previously earned interest.

b)

Interest is calculated and added to the previous balance to become the new principal.

c)

Interest is calculated only on the original principal.

d)

Interest is calculated and subtracted from the previous balance.

22.

Which of the following describes how to calculate simple interest?

a)

Interest = Principle + Rate X Time.

b)

Interest = Principle ÷ Rate ÷ Time.

c)

Interest = Principle X Rate ÷ Time.

d)

Interest = Principle X Rate X Time.

23.

The deposit amount after subtracting any cash received by the customer is referred to as the

a)

total deposit.

b)

final deposit.

c)

net deposit.

d)

gross deposit.

24.

To avoid being charged for unauthorized fees or sales by a credit card company, customers should

a)

save their credit card sales slips and compare them with their credit card statement.

b)

check that all payments appear on their credit card statement.

c)

check that any purchase returns appear on their credit card statement.

d)

all of the above

25.

Which of the following best describes how a cash advance on a credit card works?

a)

Customers can get cash from an ATM using their credit card.

b)

The cash is borrowed money and subject to interest charges.

c)

Credit card companies often charge a transaction fee for the service.

d)

all of the above

26.

Which of the following best describes how to calculate a monthly periodic rate?

a)

Divide the APR by twelve and write as a decimal.

b)

Multiply the finance charge by twelve and write as a decimal.

c)

Multiply the APR by the number of days in the month and write as a decimal.

d)

Multiply the APR by twelve and write as a decimal.

27.

Which of the following is NOT a strategy for managing or reducing debt?

a)

Use a debit card instead of cash.

b)

Transfer high interest credit card balances to lower interest accounts.

28.

A person's debt-to-income ratio is the percent of income spent on housing and other debts and is calculated by

a)

dividing the total of all debt payments by net income.

b)

dividing the total of all debt payments by gross income.

c)

dividing gross income by the total of all debt payments.

d)

dividing the total of all credit card payments by gross income.

29.

Credit card companies make a profit in all the following ways except by

a)

collecting fees for cash advances, balance transfers, and late payments.

b)

collecting fees from stores for accepting credit card transactions.

c)

collecting fees for processing new cardholder applications.

d)

collecting finance charges on any unpaid balances or cash advances.

30.

When comparing credit cards, all the following should be evaluated before making a decision with the exception of

a)

the annual percentage rate.

b)

the credit limit available.

c)

the method used for calculating finance charges.

d)

the annual fees assessed.

31.

Which of the following is NOT a factor that influences an individual's credit score?

a)

debt-to-income ratio

b)

length of credit history

c)

amounts owed to creditors

d)

payment history

32.

Some lenders require the borrower to pledge property as security for a loan. This property is referred to as

a)

an installment.

b)

equity.

c)

a down payment.

d)

collateral.

33.

How many days are considered to be in a year according to the ordinary interest method?

a)

365

b)

366

c)

360

d)

355

34.

A sum of money given at the beginning of an installment plan is known as the

a)

collateral.

b)

down payment.

c)

deposit.

d)

finance charge.

35.

Which of the following should be considered when deciding whether to pay off a loan early?

a)

prepayment penalties

b)

the amount of interest saved

c)

interest that could be earned by investing the money used for early payoff

d)

all of the above

36.

When a lender calculates the payments on a loan so that each payment is the same, it is called

a)

an equal payment plan

b)

a balanced payment plan

c)

a level payment plan

d)

a repayment plan

37.

If a borrower would like to repay their loan early, they can find their final payment due by

a)

multiplying the monthly interest rate by the original balance then adding the result to the current balance

b)

multiplying the interest rate by the current balance then adding the result to the current balance

c)

multiplying the interest rate by the original balance then subtracting the current balance

d)

multiplying the monthly interest rate by the current balance then adding the result to the current balance

38.

To evaluate and compare loans from different lenders, you should consider

a)

the annual percentage rate.

b)

the terms and conditions of the loan.

c)

all additional fees associated with the loan.

d)

all of the above

39.

The principal of a mortgage loan is the

a)

down payment minus the purchase price.

b)

purchase price minus the down payment.

c)

down payment plus the closing costs.

d)

purchase price minus the closing costs.

40.

All of the following are key cost items in the purchase of a new car except

a)

rebates.

b)

sales tax.

c)

down payment.

d)

lease terms.

41.

Which of the following one-time payments are renters typically required to pay in addition to their first month's rent when they sign a lease?

a)

security deposit

b)

renters policy premium

c)

lease tax

d)

utilities payment

42.

The rate of depreciation of a car can be calculated by

a)

dividing the original cost by the average annual depreciation.

b)

dividing the average annual depreciation by the original cost.

c)

subtracting the trade-in resale value from the original cost.

d)

dividing the total depreciation by the number of years.

43.

Which of the following is typically NOT associated with leasing a car?

a)

down payment

b)

residual value

c)

trade-in value

d)

mileage allowed

44.

Property tax rates may be given as each of the following except

a)

a value per $100 of assessed value.

b)

mills per dollar of assessed value.

c)

cents per dollar of assessed value.

d)

dollars per cent of assessed value.

45.

Which type of car insurance covers damage or loss to a vehicle from fire, theft, vandalism, hail, and other causes?

a)

property damage

b)

bodily damage

c)

comprehensive damage

d)

collision

46.

Who is responsible for establishing property tax rates?

a)

Local government authorities

b)

Tax assessors

c)

State government

d)

Federal government

47.

Worker's compensation insurance covers lost wages and medical expenses when employees are injured

a)

at home.

b)

at softball practice.

c)

on the job.

d)

none of the above

48.

What is another word for coinsurance?

a)

co-payment

b)

customer expense

c)

cash value

d)

premium

49.

Which is the correct formula for calculating the interest earned from a bond?

a)

Interest = Par Value ÷ (Rate X Time)

b)

Interest = Par Value X Rate X Time

c)

Interest = Par Value X Rate ÷ Time

d)

Interest = Par Value ÷ (Rate ÷ Time)

50.

Company profits are distributed to shareholders in the form of

a)

dividends.

b)

losses.

c)

par values.

d)

net asset values.

51.

The person named in a life insurance policy to receive the death benefits is called the

a)

policy holder.

b)

beneficiary.

c)

recipient.

d)

heir.

52.

Which of the following is a typical expense associated with owning real estate?

a)

taxes

b)

repairs

c)

insurance

d)

all of the above

53.

By investing in many companies, mutual funds increase the chance of buying stocks that will be

a)

risky.

b)

profitable.

c)

equitable.

d)

aggressive.

54.

The type of life insurance policy that offers protection only for a fixed period of time is called

a)

term life insurance

b)

permanent life insurance

c)

straight life insurance

d)

universal life insurance

55.

The type of coverage typically included in group health policies is

a)

hospitalization insurance.

b)

surgical insurance.

c)

medical insurance.

d)

all of the above

56.

Which of the following is an example of a capital investment in real estate?

a)

fixing a broken fence

b)

adding a room above the garage

c)

replacing faulty electrical wiring

d)

none of the above

57.

What is the primary reason for writing a budget?

a)

to calculate net income

b)

to calculate taxable income

c)

to study past spending habits

d)

to help allocate future income

58.

After working with your budget for several months, you find that you are spending less in several categories than what was budgeted. This is referred to as being

a)

over-budget.

b)

underallocated.

c)

under-budget.

d)

balanced.

59.

Which of the following do you NOT need to know to calculate the break-even point?

a)

fixed costs for manufacturing the product

b)

variable costs for manufacturing each unit of the product

c)

a competitor’s price for the product

d)

expected selling price of each unit of the product

60.

Which of the following is least likely to affect the amount of shipping charges?

a)

the distance the package will travel

b)

the color of the package

c)

the weight of the package

d)

the shape of the package

61.

Employees are typically reimbursed for which of the following expenses when they travel on business trips?

a)

hotel charges

b)

personal entertainment

c)

souvenirs

d)

none of the above

62.

Which of the following is probably not considered a raw material?

a)

2 tons of steel

b)

batteries

c)

batteries

63.

When sales exceed the break-even point, there is a

a)

recession.

b)

profit.

c)

loss.

d)

none of the above

64.

The salary of a machinist at a manufacturing plant would fall into which category?

a)

overhead costs

b)

indirect labor costs

c)

direct labor costs

d)

none of the above

65.

On an income statement, which of the following is subtracted from revenue to find net sales?

a)

cost of goods sold

b)

sales returns and allowances

c)

operating expenses

d)

salaries and wages

66.

A firm owned by only one person is called a(n)

a)

sole proprietorship.

b)

single partnership.

c)

corporation.

d)

independent venture.

67.

The total equity or owner's share of a business is calculated using which formula?

a)

equity = assets + liabilities

b)

equity = assets - liabilities

c)

equity = assets ÷ liabilities

d)

equity = assets – liabilities

68.

Which of the following helps measure the amount of financial risk a business faces by showing the level of debt the firm is carrying?

a)

debt to equity ratio

b)

current ratio

c)

income statement

d)

return on equity

69.

Which of the following compares net income to net sales?

a)

gross profit margin

b)

merchandise turnover rate

c)

income statement

d)

net profit margin

70.

What does a current ratio of 2:1 mean?

a)

A business has twice as many current assets as current liabilities.

b)

A business has twice as many current liabilities as current assets.

c)

A business has twice as many current assets as current equity.