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S.

q 2 BMAT-112
If you have a 20 peso bill; 2 pieces of fifty peso bill; a five peso coin and 29 pieces of 25 centavo coins,
how much money do you have? (answer format should be "PhpXX.XX")
Answer:
Php132.25
The fraction 2/10 when converted into decimal will be considered as a Answer
terminating
type of decimal. This number has a infinite number of digits.
Convert 1954% into its decimal form.
Answer:
19.54
The fraction 3/10 when converted into decimal will be considered as a Answer
non-terminating
type of decimal. This number does not have a infinite number of digits.
If you have 83 pieces of 25 centavo coins. How much do you have? (answer format should be
"PhpXX.XX")
Answer:
Php20.75
Convert 89/4 in decimal form.
Answer:
22.25
This is a way of writing parts of a whole with the use of a numerator and a denominator.
Answer:
fraction
There are 25 students in a class. All students took the exam and only 20% passed. How many students
passed the exam?
Answer:
5
Write the statement in numerical form: five tenths and two hundredths.
Answer:
0.52
Write the statement in numerical form: eight tenths, three hundredths and nine thousandths.
Answer:
0.839

L.A 2 BMAT-112
Convert all decimals into simplified fractions, convert fractions into percentage, and percentage into
decimals
0.75
Answer:
3/4
Convert all decimals into simplified fractions, convert fractions into percentage, and percentage into
decimals
39%
Answer:
0.39
Convert all decimals into simplified fractions, convert fractions into percentage, and percentage into
decimals.
7/4
Answer:
175%
Convert all decimals into simplified fractions, convert fractions into percentage, and percentage into
decimals
0.89
Answer:
89/100
Convert all decimals into simplified fractions, convert fractions into percentage, and percentage into
decimals
8/32
Answer:
25%
L.A 1 BMAT-112
Convert the words into numerical form: One tenths and six thousandths
0.106
Convert the words into numerical form:
Thirty five percent
35%
Convert the words into numerical form:
Three eighths
3/8
Convert the words into numerical form:
Three halves
3/2
Convert the words into numerical form:
Two tenths, three hundredths and four thousandths
0.234

S.q 1 BMAT-112
True or False: 10/3 is an improper fraction.
Answer:
true
True or False: Three and one fourth is an example of a proper fraction.
Answer:
false
True or False: The third place from the right of the decimal point is
known as the thousands place.
Answer:
false
True or False: Percentage is a number or ratio expressed as a fraction of
100 and is often denoted using the symbol "%".
Answer:
true
True or False: 3/3 is a proper fraction.
Answer:
false
True or False: 5% is an example of percentage.
Answer:
true
True or False: A fraction has a numerator and a denominator.
Answer:
true
True or False: The numerator of a fraction is the number below the
fraction bar.
Answer:
false
True or False: A decimal number may have no decimal point.
Answer:
false
True or False: The fourth place from the right of the decimal point is
known as the ten thousandths place.
Answer:
true
L.A 3 BMAT-112
Write TRUE if the mathematical equation is correct and FALSE if wrong.
(1/5) ÷ (1/4) = 4/5
Answer:
TRUE
Write TRUE if the mathematical equation is correct and FALSE if wrong.
25% x 1% = 2.5%
Answer:
FALSE
Write TRUE if the mathematical equation is correct and FALSE if wrong.
0.05 ÷ 0.10 = 0.50
Answer:
TRUE
Write TRUE if the mathematical equation is correct and FALSE if wrong.
(1/2)+(2/3) = 7/6
Answer:
TRUE
Write TRUE if the mathematical equation is correct and FALSE if wrong.
0.25+0.81 = 1.60
Answer:
FALSE

S.q 3 BMAT-112
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
(2.56)x(0.2+0.2)x(1.82)+(5.2) = Answer
1.48
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
John bough a pizza sliced into 8 parts. 1 part was given to Jenny and one
part was given to Kelly. How much does John has left?
Answer:
0.75
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
((5.5/10)+(10/3)x(0.001))÷(10.85) = Answer
0.05
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
(1/2)+(1/4)+(1/5) = Answer
0.95
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
(1/4)+(1/10)+(2/4)-(3/5)-(9/10)+(10/5) = Answer
1.35
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
(20%+50%+150%)-(50%+22%) = Answer
1.48
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
Don Cario's last will and testament states that his 11 hectares of land
will be divided equally to his 4 sons. Each son will get ____ hectares of
land.
Answer:
2.75
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
John won in the lotto worth Php50,000,000. He plans to give Php3,000,000
to charity. What is the portion of the salary contribution with respect to
his total winning?
Answer:
0.06
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
Jolly Mouse is a fast food restaurant which sells spaghetti for Php35.50
each and salad Php25.75 each. Mr. Antonio bought 5 spaghettis and 5
salads. How much is his total bill?
Answer:
306.25
Perform the following opearations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths.
150 people took the exam and only 36 passed. What is the passing
percentage?
Answer:
L.A 4 BMAT-112
Write TRUE if the statement is mathematically correct and FALSE if wrong.
An television costs Php4,389. Mr. John bought it with a discount worth
Php1,225.25. Mr. John paid Php3,163.75.
Answer:
TRUE
Write TRUE if the statement is mathematically correct and FALSE if wrong.
Jen sold 5 burgers for 10.25 each. She had a total revenue of Php53.75.
Answer:
FALSE
Write TRUE if the statement is mathematically correct and FALSE if wrong.
Mr. A and Mr. B are partners in AB Normal Business. Mr. A receives 40% of
the profit while Mr. B receives 60%. If the profit is Php85,000 Mr. B will
receive Php34,000.
Answer:
FALSE
Write TRUE if the statement is mathematically correct and FALSE if wrong.
There were 15,700 examinees who took the CPA Board exam, 7,065 passed. The
passing percentage is 45%.
Answer:
TRUE
Write TRUE if the statement is mathematically correct and FALSE if wrong.
Mr. M borrowedPhp5,000 to Mr. B. When Mr. M paid the amount, he added
Php500 as interest. In total Mr. M paid Php5,050
Answer:
FALSE

S.q 4 BMAT-112
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
Jolly Mouse is a fast food restaurant which sells spaghetti for Php35.50
each and salad Php25.75 each. Mr. Antonio bought 5 spaghettis and 5
salads. How much is his total bill?
Answer:
306.25
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
John and Kelly have 25.5 meters of cloth to be used in their project in
dress making. If they will equally divide the cloth, how much will each of
them get?
Answer:
12.75
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
John sells burger at Php10.50 and packed juice for Php5.75. For the day,
he sold, 45 burgers and 51 packs of juice. How much is income for the day?
Answer:
765.75
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
Ellie has Php90.75 of papers, she gave two thirds of it to Johnny. How
much does she have left?
Answer:
30.25
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
Don Cario's last will and testament states that his 11 hectares of land
will be divided equally to his 4 sons. Each son will get ____ hectares of
land.
Answer:
2.75
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
150 people took the exam and only 36 passed. What is the passing
percentage?
Answer:
0.24
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
Ms Krizzy earns Php156.75 per day. How much will she earn in 5 days?
Answer:
783.75
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
John bough a pizza sliced into 8 parts. 1 part was given to Jenny and one
part was given to Kelly. How much does John has left?
Answer:
0.75
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
John bought a can of soda for Php20.75. he sold one can for Pgp30. How
much is his income?
Answer:
9.25
Perform the following operations and convert all answers into decimal
numbers, round off all answers to the nearest hundredths. Answer using
decimal numbers only, do not put currencies and measurements.
John won in the lotto worth Php50,000,000. He plans to give Php3,000,000
to charity. What is the portion of the salary contribution with respect to
his total winning?
Answer:
0.06
L.A 5 BMAt-112
Write RATE if the statement describes a rate and RATIO if otherwise.
Anna went to a mall and saw the sign "Buy two take One".
Answer:
RATIO
Write RATE if the statement describes a rate and RATIO if otherwise.
Marga and Rita are partners in MargaRita Merchandise. Marga will receive
70% while Rita will receive 30% of the profit.
Answer:
RATIO
Write RATE if the statement describes a rate and RATIO if otherwise.
Sir Ken is a tutor who earns Php600 for three hours.
Answer:
RATE
Write RATE if the statement describes a rate and RATIO if otherwise.
ABC company's financial data indicates the business has good short-term
debt paying ability. They have the ability to pay Php5.75 for every Php1
liability.
Answer:
RATIO
Write RATE if the statement describes a rate and RATIO if otherwise.
The loan of John has an interest of 10% per year.
Answer:
RATE

S.q 5 BMAT-112
in order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
Mrs. Fe has USD15 on hand. If the current exchange rate is Php 47.25 per
US Dollar. How much will she get if she will convert her money today?
Answer:
Php708.75
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
Mrs. Fe has 2 Million Korean Won. If the current exchange rate is Php
0.042 per Korean Won. How much will she get if she will convert her money
today?
Answer:
Php84,000.00
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
ABC Enterprise has a total current liabilities worth Php30,000 and has
total assets worth Php100,000. What are the current assets to current debt
ratio?
Answer:
10:3
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
XYZ Enterprise has a net profit worth Php50,000. It has current assets
worth Php20,000 and non-current assets worth Php30,000. What is the
current asset to non-current asset ratio?
Answer:
2:3
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
Mr. Soon loaned Php1,500,000 payable within 2 years with 15% annual
interest rate. How much is the interest exapens after a year?
Answer:
Php225,000.00
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
Mr. John and Ms. Chen are partners in business. The business had a profit
of Php75,000. Mr. John got 25,000 and the rest was given to Ms Chen. What
is the profit sharing ratio of Mr. John and Ms. Chen?
Answer:
1:3
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
ABC Enterprise has a net profit worth Php50,000. It has current assets
worth Php20,000 and non-current assets worth Php30,000. What is the Net
profit to total assets ratio?
Answer:
1:1
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
Ms Beautiful is a worker wh earns Php451.75 for 3 hours. How mcuh will she
earn if she will work for 6 hours?
Answer:
Php903.50
In order to have uniform answers, please follow the answer formats given.
For ratio answers, simplify and use the format "X:X". For currency
answers, use the format "PhpX,XXX.XX", Use comma to separate thousands,
and always give two decimal places for the centavo part.
Ms Beautiful is a worker wh earns Php451.75 for 3 hours. How mcuh will she
earn if she will work for 7 hours?
Answer:
Php1,054.08
L.A 6 BMAT-112
Write DIRECT statement describes a direct proportion; write INVERSE if the
statement describes inverse proportion; and PARTITIVE if the statement
describes partitive proportion.
Two men can finish painting a house within 10 days. One man can finish the
same job within 20 days.
Answer:
INVERSE
Write DIRECT statement describes a direct proportion; write INVERSE if the
statement describes inverse proportion; and PARTITIVE if the statement
describes partitive proportion.
Ms Beautiful is a worker who earns Php451.75 for 3 hours. She earns
Php1,054.08 after working for 7 hours.
Answer:
DIRECT
Write DIRECT statement describes a direct proportion; write INVERSE if the
statement describes inverse proportion; and PARTITIVE if the statement
describes partitive proportion.
Penny bought 2 melons for Php14. If she will buy only 1 one melon she will
pay Php7.
Answer:
DIRECT
Write DIRECT statement describes a direct proportion; write INVERSE if the
statement describes inverse proportion; and PARTITIVE if the statement
describes partitive proportion.
Profits of a business will be shared by Mr. Maka and Mr. Vinta with a
ratio of 2:1. If profit will be Php30,000. Profit sharing will be
Php20,000 for Mr Maka and Php10,00 for Mr. Vinta.
Answer:
PARTITIVE
Write DIRECT statement describes a direct proportion; write INVERSE if the
statement describes inverse proportion; and PARTITIVE if the statement
describes partitive proportion.
Honney bought 2 lemons for Php10. If she will buy 7 lemons she will pay
Php35.
Answer:
DIRECT

s.q 6 BMAT-112
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
Mr. John, Ms. Chen and Mr. Tan are Partners in Business. Business profits
are being shared 3:2:1 respectively. The total business profits to be
divided by the three individuals is Php300,000. How much will Ms. Chen
receive?
Answer:
Php100,000.00
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
John and Martha plans to buy a gift for their friend. If they will share
the expenses equally, and John contributed Php150.25 how much is the total
cost of the teddy bear?
Answer:
Php300.50
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
Mr. John, Ms. Chen and Mr. Tan are Partners in Business. Business profits
are being shared 3:2:1 respectively. The total business profits to be
divided by the three individuals is Php300,000. How much will Mr. John
receive?
Answer:
Php150,000.00
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
Two men can finish painting a house within 10 days. If the total
compensation or payment for the workers is Php9,451. How much will each
men get?
Answer:
Php4,725.50
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
Honney bought 2 lemons for Php20.50. How much will she pay if she will buy
7 lemons?
Answer:
Php71.75
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
Penny bought 2 melons for Php35. If she will buy only 1 one melon, how
much will she pay?
Answer:
Php17.50
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
Mr. John, Ms. Chen and Mr. Tan are Partners in Business. Business profits
are being shared 3:2:1 respectively. The total business profits to be
divided by the three individuals is Php300,000. How much will Mr. John
receive?
Answer:
Php50,000.00
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
Profits of a business will be shared by Mr. Maka and Mr. Vinta with a
ratio of 1:2. If the profit will be Php30,000. How much will Mr. Maka get?
Answer:
Php10,000.00
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
100 pieces of souvenir items costs Php78,190. How much does each item
cost?
Answer:
Php781.90
In order to have uniform answers, please follow the answer format given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, and always give two decimal places for the centavo part.
100 pieces of souvenir items costs Php78,190. How much will it cost you if
you will buy only 35 items?
Answer:
Php27,366.50
L.A 7 BMAT-112
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
Ms. Martha Bought Php75 goods at XYZ Merchandise.
Answer:
BC
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
Ms Paz has excessive supplies of rice. She sold some part to her
neighbors.
Answer:
CC
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
Mr. John is the owner of ABC Enterprise XYZ Company bought supplies from
ABC Enterprise.
Answer:
BB
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
You bought health supplements from a sales agent.
Answer:
BC
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
A classroom student bought 10 pieces of paper to his seatmate.
Answer:
CC
L.A 7 BMAT-112
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
Ms. Martha Bought Php75 goods at XYZ Merchandise.
Answer:
BC
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
Ms Paz has excessive supplies of rice. She sold some part to her
neighbors.
Answer:
CC
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
Mr. John is the owner of ABC Enterprise XYZ Company bought supplies from
ABC Enterprise.
Answer:
BB
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
You bought health supplements from a sales agent.
Answer:
BC
Write CC if the Buyer-to-Seller relationship described is Consumer-to-
Consumer relationship; write BC if it describes Business-to-Consumer; and
BB if Business-to-Business.
A classroom student bought 10 pieces of paper to his seatmate.
Answer:
CC
L.A 8 BMAT-112
Write P if there is a profit, L if there is a loss and B if breakeven.
ABCD business has a total sales of 75,250. Gross profit is 40% of sales.
Total expenses were Php28,900.
Answer:
B
Write P if there is a profit, L if there is a loss and B if breakeven.
The cost of a single canned soft-drink is Php20. Because ABCD Merchandise
has just opened its business, it sold it initially at a mark-down of 1%.
Answer:
L
Write P if there is a profit, L if there is a loss and B if breakeven.
XYZ Merchandise has sold 150 items of merchandise costing Php200 each it
also incurred business expenses of Php30,000.
Answer:
B
Write P if there is a profit, L if there is a loss and B if breakeven.
Marry Jewel Business bought pendants for Php1,000. They sold it at an
initial price of Php1,500. 30 items were sold after a week. Then they had
a mark-up of 35% based on the initial selling price. Then they sold 25
items. Total Business expenses were Php40,000.
Answer:
P
Write P if there is a profit, L if there is a loss and B if breakeven.
Marry Jewel Business bought pendants for Php1,000. They sold it at an
initial price of Php1,500. 30 items were sold after a week. Then they had
a mark-down of 10% based on the initial selling price. Then they sold 25
items. Total Business expenses were Php40,000.
Answer:
L
S.q 9 BMAT-112
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Ms. Hellen has a fixed bi-monthly salary of Php30,456.25. How much is her
annual salary rate?
Answer:
PHP182,737.50
Instructions: Write S if the statement describes salaries and W if wages.
A worker earns Php200 per article written.
Answer:
w
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-
annual salary rate?
Answer:
Php94,501.50
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Quan has a fixed annual salary of Php189,003. How much is his
quarterly salary rate?
Answer:
Php47,250.75
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Troy has a fixed semi-monthly salary of Php15,755.25. How much is his
annual salary rate?
Answer:
Php378.126.00
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Quan has a fixed annual salary of Php189,003. How much is his semi-
monthly salary rate?
Answer:
Php31,500.50
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest centavo.
Mr. Quan has a fixed annual salary of Php189,003. How much is his monthly
salary rate?
Answer:
Php15,750.25
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Ms. Pack has a fixed monthly salary of Php25,805.75. How much is her
annual salary rate?
Answer:
Php309,669.00
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Brock has a fixed semi-annual salary of Php50,555.75. How much is his
bi-monthly salary rate?
Answer:
Php16,851.92
Instructions: Write S if the statement describes salaries and W if wages.
A regularly employed person receives an annual compensation worth
Php246,000.
Answer:
s

L.A 9 BMAT-112
Instructions: Write S if the statement describes salaries and W if wages.
Joh has "No Work No Pay" worker.
Answer:
w
Instructions: Write S if the statement describes salaries and W if wages.
Mr. Sun earns a compensation worth Php260 per hour.
Answer:
w
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Shock has a fixed monthly salary of Php27,845.75. How much is his
quarterly salary rate?
Answer:
Php83,537.25
Instructions: Before taking this exam, please be familiar with the
following terms (Annual, semi-annual, quarterly, monthly, bi-monthy, semi-
monthly). In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Quan has a fixed annual salary of Php189,003. How much is his bi-
monthly salary rate?
Answer:
Php7,875.13
Instructions: Write S if the statement describes salaries and W if wages.
A worker person receives a fixed monthly salary regardless of overtime.
Answer:
s
L.A 10 BMAT-112
Instructions: Before taking this exam, please be sure to have the minimum
wage table at your side. In order to have uniform answers, please follow
the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.
Mr. Franz is factory worker earning Php650.75 per regular work day For the
month of November, he was able to work 8 hours a day for 13 days. How much
will he receive as compensation?
Answer:
Php8,459.75
Instructions: Type M if the person is a minimum wage earner and N if not.
Mr. Han is working in Region IX, he earns Php37 per hour.
Answer:
m
Instructions: Before taking this exam, please be sure to have the minimum
wage table at your side. In order to have uniform answers, please follow
the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.
Ms. Grace is an online English teacher earning Php250 per hour. She works
for 4 hours during weekdays and 6 hours during week-ends. How much is her
weekly compensation?
Answer:
Php8,000.00
Instructions: Before taking this exam, please be sure to have the minimum
wage table at your side. In order to have uniform answers, please follow
the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.
Ms. Faith is a minimum wage earner in ARMM. From October 3 to 7,she has
worked for 8 hours a day. From October 10 to 14, she has worked for 6
hours a day. From October 17 to 21, she has worked for 4 hours a day from
October 24 to 28 she worked for 2 hours a day. She became absent on
October 31. How much is her compensation for the month of October? (round
off in the final answer only)
Answer:
Php3,312.50
Instructions: Before taking this exam, please be sure to have the minimum
wage table at your side. In order to have uniform answers, please follow
the answer formats given. For currency answers, use the format
"PhpX,XXX.XX", Use comma to separate thousands, always give two decimal
places and round off to the nearest the centavo.
Mr. Franz is factory worker earning Php65.50 per two hours. For the month
of November, he was able to work 7 hours a day for 19 days. How much will
he receive as compensation?
Answer:
Php4,355.75
L.A 11 BMAT-112
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Ms. Jen has a fixed monthly salary of Php15,455.75 She was not promoted
and did not have any salary increase. How much will be her 13th month pay?
Answer:
Php15,455.75
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
John is a minimum wage earner in Region II. Regularly, he works during
weekdays (Monday-Friday). With proper company authorization, he worked on
Friday-January 1, 2016. How much is his earning for the said date?
Answer:
Php600.00
Instructions: Type HO if the statement describes holiday pay; OP if
overtime pay; NS if night sift differential; HZ for hazard pay; TM for
thirteenth month pay and DM for de minimis benefits
Mr. Ferdie works beyond the normal 8 hours. He is entitled for additional
compensation.
Answer:
op
Instructions: Type HO if the statement describes holiday pay; OP if
overtime pay; NS if night sift differential; HZ for hazard pay; TM for
thirteenth month pay and DM for de minimis benefits
Ms. Macky worked from 10:00 pm to 11:30 am. Aside from the overtime pay,
she is also entitled for an additional payment for working in late at
night.
Answer:
ns
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Grace regularly works from Monday to Friday and earns a rate of Php450 in
a day. This wage includes Php440 basic wage and Php10 Cost of Living
Allowance (COLA). On Tuesday- November 1, 2016, a special non-working day,
Grace worked overtime for about 2 hours. How much is her overtime pay?
Answer:
Php190.13
L.A 12 BMAT-112
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Han has a basic salary of Php10,000 per month. How much is the
employer's share in the Pag-IBIG contribution?
Answer:
Php100.00
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG,
Philhealth and other Union dues; RA if representation allowance; TA if
transportation allowance; COLA for cost of living allowance; FHA for fixed
housing allowance and COM for commissions and PS for profit sharing.
A representation allowance is a fixed monthly expense allowance given by
employers to employees for organization related activity representation.
Answer:
ra
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Jen and Ken are rank and file employees of ABCD Company. Jen’s house is
nearby the company office so she just walks toward the office every day.
On the other hand, Ken’s house is several kilometers away from their work
place so he always commutes every day. The company laws states that rank
and file employees are entitled to receive Php1,000 as fixed monthly
transportation allowance. How much will be the combined annual
transportation allowance of Jen and Ken?
Answer:
Php24,000.00
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG,
Philhealth and other Union dues; RA if representation allowance; TA if
transportation allowance; COLA for cost of living allowance; FHA for fixed
housing allowance and COM for commissions and PS for profit sharing.
Aside from John’s salary, he also earns a commission on products sold. He
gets Php5 per item sold.
Answer:
com
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Chick and Ken are rank and file employees of ABCD Company. Jen has a house
is nearby the company office so she just walks toward the office every
day. On the other hand, Ken is just renting a room in a small boarding
house. The company laws states that rank and file employees are entitled
to receive Php2,000 as fixed housing allowance. How much housing allowance
will Ken receive in a year?
Answer:
Php24,000.00

S.q 12 BMAT-112
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Aside from John’s salary, he also earns a commission on products sold. He
gets Php15 per item sold by him. Supposing that he sold an average of 10
items per day for 20 days, how much is his commission?
Answer:
Php3,000.00
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG,
Philhealth and other Union dues; RA if representation allowance; TA if
transportation allowance; COLA for cost of living allowance; FHA for fixed
housing allowance and COM for commissions and PS for profit sharing.
This is a type of allowance offered to employees of a company to
compensate for their travel from residence to and from respective
workplace location.
Answer:
TA
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
John has a fixed monthly representation allowance worth Php1,500. How much
is his quarterly representation allowance?
Answer:
Php4,500.00
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG,
Philhealth and other Union dues; RA if representation allowance; TA if
transportation allowance; COLA for cost of living allowance; FHA for fixed
housing allowance and COM for commissions and PS for profit sharing.
These contributions are shared by the employee and the employer.
Answer:
SGPP
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Han has a basic salary of Php10,000 per month. How much is the
employer's share in the PhilHealth contribution?
Answer:
Php125
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Han has a basic salary of Php10,000 per month. How much is the total
employer's SSS contribution? (Employer's share + Employee Compensation
Fee)
Answer:
Php746.70
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG,
Philhealth and other Union dues; RA if representation allowance; TA if
transportation allowance; COLA for cost of living allowance; FHA for fixed
housing allowance and COM for commissions and PS for profit sharing.
ABC Company has high level of income for the year 2016. The employees got
direct share from the net income.
Answer:
PS
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
For the month of January, Mr. Ken worked for 20 days, he worked 8 hours
per day. He is a minimum wage earner from NCR and receives a minimum wage
of Php491. The minimum wage is composed of Php481 basic wage and Php10
Cost of Living Allowance (COLA). How much is his total COLA for the month?
Answer:
Php200.00
Instructions: In order to have uniform answers, please follow the answer
formats given. For currency answers, use the format "PhpX,XXX.XX", Use
comma to separate thousands, always give two decimal places and round off
to the nearest the centavo.
Mr. Han has a basic salary of Php10,000 per month. How much is the total
employer's share in the SSS, Pag-IBIG and PhilHealth contributions?
(exclude employee compensation fee)
Answer:
Php971.70
Instructions: Type SGPP if the statement describes SSS,GSIS, Pag-IBIG,
Philhealth and other Union dues; RA if representation allowance; TA if
transportation allowance; COLA for cost of living allowance; FHA for fixed
housing allowance and COM for commissions and PS for profit sharing.
This is a fixed monthly allowance granted to employees to help them in
their housing and rentals fees
Answer:
FHA
L.A 13 BMAt-112
Instructions: Type T for taxable compensation and N for non-taxable
compensation.
Mr. DJ is working in Region II. His basic salary for a month consisting of
20 working days is Php6000.
Answer:
n
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
For the month of July, Mr. King received a compensation worth Php16,000;
Hazard Pay Php1,000; overtime pay Php123.75; Commissions Php5,990.75. Mr.
King is not a minimum wage earner.
Answer:
Php0.00
Instructions: Type T for taxable compensation and N for non-taxable
compensation.
Mr. Ken is not a minimum wage earner. He received Php2,500 as overtime
pay.
Answer:
t
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
Mr. Hayden is not a minimum wage earner. He has a basic pay of
Php18,555.55; Travel allowance Php5,555.55 and a representation allowance
Php888.55.
Answer:
Php0.00
Instructions: Type T for taxable compensation and N for non-taxable
compensation.
Mr. Pen is a minimum wage earner. He received Php1,000 as hazard pay.
Answer:
n
S.q 13 BMAT-112
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
Mr. Kong is a minimum wage earner. He received a basic pay of Php5,555.55.
Answer:
Php5,555.55
Instructions: Type T for taxable compensation and N for non-taxable
compensation.
Ms. Katrina is working in ARMM. Her basic salary is Php30,000 a month.
Answer:
t
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
Ms. Kring is a minimum wage earner. Her basic pay is Php8,555.55; Travel
allowance Php5,555.55 and a representation allowance Php888.55.
Answer:
Php8,555.55
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
For the month of February, Mr Joe received a compensation worth Php6,000.
Commissions Php5,990.75. Mr. Joe is a minimum wage earner.
Answer:
Php6,000.00
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
For the month of January, Mr. A from NCR received a basic compensation
worth Php50,000. COLA Php200. Mr. A is not a minimum wage earner.His share
for SSS, Pag-IBIG and PhilHealth contribution is Php993.80.
Answer:
Php993.80
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
Mr. Hayden is a minimum wage earner. He has a basic pay of Php8,000.50; De
minimis benefits worth Php3,535.75; Overtime pay worth Php2,589.50;
Holiday pay worth of Php3,578.50.
Answer:
Php17,704.25
Instructions: Type T for taxable compensation and N for non-taxable
compensation.
Mr. Joe earns a commission worth Php15,000.
Answer:
t
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
For the month of April, Mr. Kang received a compensation worth Php6,000;
Hazard Pay Php1,000; overime pay Php123.75; Commissions Php5,990.75. Mr.
Kang is a minimum wage earner.
Answer:
Php7,123.75
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
Mr. Hayden is a regular employee (not a minimum wage earner) with a basic
pay of Php28,555.55; Travel allowance Php5,555.55 and a representation
allowance Php888.55. His share for SSS, Pag-IBIG and PhilHealth
contribution is Php993.80.
Answer:
Php993.80
Instructions: Compute for the total non-taxable compensation income using
the given data only (Do not assume other values). You may use th BIR
Income tax calculator. In order to have uniform answers, please follow the
answer formats given. For currency answers, use the format "PhpX,XXX.XX",
Use comma to separate thousands, always give two decimal places and round
off to the nearest the centavo.
For the month of March, Mr. B from NCR received a basic compensation worth
Php10,000; Hazard pay worth Php1,000; night shift differential worth
Php350.25; travel allowance worth Php2,000. Mr. B is a minimum wage
earner.
Answer:
Php11,350.25
L.A 14 BMAT-112
Instructions: Type T if the statement is true and F if it is false.
Mr. B, a married resident citizen, has one legitimate child and three
illegitimate children. His additional exemption is Php100,000.
Answer:
t
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. B, a married resident citizen, has one dependent child. For the month
of January, he received a compensation worth Php10,000. His SSS, GSIS,
PAG-IBIG Contributions and Union Dues was Php1,000. He is a minimum wage
earner. How much is the withholding tax?
Answer:
Php0.00
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. X, a married resident citizen, has 2 dependent children. He has a
gross annual taxable compensation income of Php360,000. Mr. X is not a
minimum wage earner. What is the annual income tax?
Answer:
Php53,000.00
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. Z, a single resident citizen without any dependent has a gross annual
taxable income of Php360,000. In addition, he also earned Php100,000
income from his business. Mr. Z is not a minimum wage earner. What is the
annual income tax?
Answer:
Php98,000.00
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. D, a married resident citizen, has 2 dependent children. For the month
of November, his basic pay was Php30,000. He also received an overtime pay
worth Php3,500 and hazard pay of Php3,000. His SSS, GSIS, PAG-IBIG
Contributions and Union Dues was Php1,000. He is not a minimum wage
earner. How much is the withholding tax?
Answer:
Php6,066.57

S.q 14 BMAT-112
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. C, a married resident citizen, has 10 illegitimate children of which
three are considered as dependents. For the month of July, his basic pay
was Php30,000. He is not a minimum wage earner. How much is the
withholding tax?
Answer:
Php3,854.25
Instructions: Type T if the statement is true and F if it is false.
Ms. D, a single resident citizen, has no child. Her additional exemption
is Php50,000.
Answer:
f
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. A, a married resident citizen, has two dependent children. For the
month of January, he received a compensation worth Php35,000. His SSS,
GSIS, PAG-IBIG Contributions and Union Dues was Php1,000. He is not a
minimum wage earner. How much is the withholding tax?
Answer:
Php5,616.57
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
If the annual net taxable compensation income is Php150,000 and annual net
income from business is Php100,000. What is the annual income tax?
Answer:
Php50,000.00
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
If the annual net taxable compensation income is Php250,000 and annual net
income from business is Php250,000. What is the annual income tax?
Answer:
Php125,000.00
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. X, a married resident citizen, has 2 dependent children. He has a
gross annual taxable income of Php360,000. In addition, he also earned
Php200,000 income from his business. Mr. X is not a minimum wage earner.
What is the annual income tax?
Answer:
Php113,000.00
Instructions: Type T if the statement is true and F if it is false.
Mr. A, a married resident citizen, has one dependent child. His total
personal exemption is Php75,000.
Answer:
f
Instructions: Compute for the withholding tax and annual income tax (Do
not assume other values). You may use the BIR Income tax calculator. In
order to have uniform answers, please follow the answer formats given. For
currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Mr. C, a single resident citizen, has one dependent child. For the month
of February, he received a basic pay worth Php30,000. He is not a minimum
wage earner. How much is the withholding tax?
Answer:
Php5,041.77
Instructions: Type T if the statement is true and F if it is false.
Mr. S, a married resident citizen, has eleven children. His personal
exemption is Php50,000.
Answer:
t
Instructions: Type T if the statement is true and F if it is false.
Ms. K, a single resident citizen, has two dependent children. Her
additional exemption is Php50,000.
Answer:
t
L.A 15 BMAT-112
Type TXT if the statement describes Textual method of presenting data; TBL
if tabular data and GRP if graphical.
Anna used vertical bars to compare the volume of sales of different types
of items.
Answer:
GRP
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
How much will be the total sales if the following were the selling price
of the juices; Orange Php22;Pineapple Php21; Strawberry Php20, Guyabano
Php20, Grapes Php21.
Answer:
Php760.00
Type TXT if the statement describes Textual method of presenting data; TBL
if tabular data and GRP if graphical.
A data presentation method which is composed of rows and columns.
Answer:
TBL
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
Considering the data given, how much is the average annual income of ABCD
Company? (Round off the answer to the nearest centavo)
Answer:
Php4,833,333.33
In 2014, Gross profit of a company was Php2,000,000 while its expenses
were Php450,000. In 2015, Gross Profit of the company was Php3,500,000
while expenses were Php830,000. If corporate income tax rate is 30%, what
is the total increase in net income from 2014 up to 2015?
Answer:
Php784,000.00

S.q 15 BMAt-112
In 2014, Gross profit of a company was Php2,000,000 while its expenses
were Php450,000. In 2015, Gross Profit of the company was Php3,500,000
while expenses were Php830,000. If corporate income tax rate is 30%, what
is the total net income from 2014 up to 2015?
Answer:
Php3,584,000.00
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
The data on the pie chart is based on the Php200 allowance of John. The
expenses for fair and food is fixed. The rest of his allowance will go to
his savings. If his allowance will be decreased to Php170, how much can he
save within five school days?
Answer:
Php0.00
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
What is the total quantity of juice sold? (answer should be expressed in
whole number only)
Answer:
36
Type TXT if the statement describes Textual method of presenting data; TBL
if tabular data and GRP if graphical.
Composed of written words and numbers.
Answer:
TXT
Type TXT if the statement describes Textual method of presenting data; TBL
if tabular data and GRP if graphical.
A person submitted a typewritten description and interpretation of data.
Answer:
TXT
Type TXT if the statement describes Textual method of presenting data; TBL
if tabular data and GRP if graphical.
Using a pie chart to represent data.
Answer:
GRP
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
What is the total net amount to be received by the employees from the
employer?
Answer:
Php105,718.49
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
What is the second highest income that the company has earned?
Answer:
Php8,000,000.00
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
The data on the pie chart is based on the Php200 allowance of John. The
expenses for fair and food is fixed. The rest of his allowance will go to
his savings. If his allowance will be increased to Php300, how much can he
save within five school days?
Answer:
Php650.00
Instructions: Refer to the image below to answer the following question.
In order to have uniform answers, please follow the answer formats given.
For currency answers, use the format "PhpX,XXX.XX", Use comma to separate
thousands, always give two decimal places and round off to the nearest the
centavo.
How much will the employer remit to the Bureau of Internal Revenue?
Answer:
Php9,477.20
L.Q 2 BMAt-112
Ben is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php471 per day, this composed of the basic
wage worth Php461 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). With proper company
authorization, he worked on Friday-January 1, 2016. How much is his
earning for that day?
Select one:
a. Php942
Mr. John received representation allowance worth Php3,400, Transportation
allowance totaling to Php3,000 and housing allowance worth 300. How much
is the total benefits received?
Select one:
c. Php6,700
Grace is a minimum wage earner in Region II. She worked overtime for 2
hours. How much is her overtime pay in an ordinary working day?
Select one:
c. Php93.75
Which method of presenting data can give you a detailed or comprehensive
view on the topic?
Select one:
d. textual method
Mr. Fan is a contractual worker in Region I having a wage rate of Php34
per hour. How much does he earn in a normal work day?
Select one:
b. Php272
Mr. Go earned a total wage of Php550 after working for 4 hours. How much
will he earn if he will work for 7 hours?
Select one:
b. Php962.50
The company is using the Minimum NSD formula. The auditor conducted an
inventory count. In order to ensure that the inventories are not being
moved elsewhere while he is supervising the count he decided that this
activity will be conducted after the normal operating time of the
business. He started working from 10 pm up to 5 am. How much will he
receive as nightshift differential if his daily salary rate exclusive of
COLA is Php500?
Select one:
b. Php43.75
This is a process by which the sovereign, through its law-making body,
raises revenues to defray the necessary expenses of the government.
Select one:
d. Taxation
This method of presenting data makes use of columns and rows.
Select one:
b. tabular method
Grace regularly works from Monday to Friday and earns a rate of Php450 in
a day. This wage includes Php440 basic wage and Php10 Cost of Living
Allowance (COLA). On Tuesday- November 1, 2016, a special non-working day,
Grace worked overtime for about 2 hours. How much is her overtime pay?
Select one:
c. Php290.13
The Annual Net Taxable Compensation Income of tax payer is worth
Php300,000. How much will be the income tax?
Select one:
b. Php65,000
Ben is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php481 per day, this composed of the basic
wage worth Php471 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). The company needs to
finish something at this date so it required John to work on Saturday-
December 31, 2016 even it was declared as a special non-working day. How
much is his earning for that day?
Select one:
c. Php706.50
Romyna has a salary of Php25,000. How much is her Pag-IBIG contribution
(employee's share)?
Select one:
b. Php100
Mr. Lex is a police officer. He receives Php390 pesos per month as hazard
pay. How much is his annual hazard pay?
Select one:
d. Php4,680
Nikki, a married individual with no child, is a non-minimum wage earner
who has a monthly salary of Php30,000. Her total (employee's share) SSS,
PhilHealth, Pag-IBIG and other contributions were Php1,000. How much is
her personal and additional exemption?
Select one:
a. Php50,000
Mr. Dan is an online freelance article writer whose compensation is based
on the number of work completed. He earns Php300 for article composed of
900-1499 words and Php400 for articles composed of at least 1,500 words.
For the Month of December, he wrote fifteen 1000-word articles and ten
1500-word articles. How much is his compensation?
Select one:
c. Php8,500
Ben is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php481 per day, this composed of the basic
wage worth Php471 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). He did not render his
services on Tuesday-November 1, 2016 because it’s All Saints day. How much
is his earning for that day?
Select one:
b. Php 0
Mr. John received Php 2,000 overtime pay, rice allowance worth
Php1,000,uniform allowance Php500 and Php1,000 employee achievement award.
How much is the total de minimis benefits?
Select one:
d. Php2,500
John is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php491 per day, this composed of the basic
wage worth Php481 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). Because there are
things that are needed to be done as soon as possible, the company
required John to work on Sunday -January 1, 2017. How much is his earning
for that day?
Select one:
a. Php1,270.60
Romyna has a salary of Php25,000. How much is her PhilHealth contribution
(employee's share)?
Select one:
d. Php312.50
Romyna has a salary of Php25,000. How much is her SSS contribution
(employee's share)?
Select one:
Nikki, a married individual with no child, is a non-minimum wage earner
who has a monthly salary of Php30,000. Her total (employee's share) SSS,
PhilHealth, Pag-IBIG and other contributions were Php1,000. How much is
her personal and additional exemption?
Select one:
a. Php50,000
Mr. Dan is an online freelance article writer whose compensation is based
on the number of work completed. He earns Php300 for article composed of
900-1499 words and Php400 for articles composed of at least 1,500 words.
For the Month of December, he wrote fifteen 1000-word articles and ten
1500-word articles. How much is his compensation?
Select one:
c. Php8,500
Ben is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php481 per day, this composed of the basic
wage worth Php471 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). He did not render his
services on Tuesday-November 1, 2016 because it’s All Saints day. How much
is his earning for that day?
Select one:
b. Php 0
Mr. John received Php 2,000 overtime pay, rice allowance worth
Php1,000,uniform allowance Php500 and Php1,000 employee achievement award.
How much is the total de minimis benefits?
Select one:
d. Php2,500
John is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php491 per day, this composed of the basic
wage worth Php481 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). Because there are
things that are needed to be done as soon as possible, the company
required John to work on Sunday -January 1, 2017. How much is his earning
for that day?
Select one:
a. Php1,270.60
Romyna has a salary of Php25,000. How much is her PhilHealth contribution
(employee's share)?
Select one:
d. Php312.50
Romyna has a salary of Php25,000. How much is her SSS contribution
(employee's share)?
Select one:
c. Php581.30
Where do employers remit the taxes withheld?
Select one:
d. BIR
Which is not included in the group
Select one:
a. Representation Allowance
Mr. Franz is factory worker earning Php65.50 per hour. For the month of
November, he was able to work 8 hours a day for 20 days. How much will he
receive as compensation?
Select one:
c. Php10,480
Which is not included in the group
Select one:
c. SSS, GSIS, PHIC & Pag-ibig Contributions
Ben is a minimum wage earner in an NCR –based Company. The minimum wage
rate set by the government is Php471 per day, this composed of the basic
wage worth Php461 and the Cost of Living Allowance (COLA) worth Php10.
Regularly, he works during weekdays (Monday-Friday). He did not render his
services on Friday-January 1, 2016 because he enjoyed this da with is
family. How much is his earning for that day?
Select one:
b. Php471
Mr. Han is earning a daily rate of Php500 at NCR. From this statement we
can say that
Select one:
d. Mr. Han is not a minimum wage earner
Nikki, a married individual with no child, is a non-minimum wage earner
who has a monthly basic pay of Php30,000. Her total (employee's share)
SSS, PhilHealth, Pag-IBIG and other contributions were Php1,000. How much
is her gross taxable compensation income for the month?
Select one:
c. Php29,000
Mr. Gosh is a minimum wage earner in NCR. He earns Php475 per day. How
much is his daily basic pay?
Select one:
a. Php465

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