NAB RCAL Exam Questions and
Answers 100% Guaranteed Pass
Breakeven Point? - ✔✔total cost = total revenue
Working capital ratio - ✔✔current assets / current liabilities
Acid-test (quick) ratio - ✔✔(cash + AR + short-term investments) / current
liabilities
debt to assets ratio - ✔✔total liabilities/total assets
FTE (full time equivalent) - ✔✔total number of hours per employee in a week /
40 (i.e. 12+14+40+30 div. by 40)
Profit margin - ✔✔NOI/Tot. Revenue. Defined as "income to sales. 2 types,
gross prof margin and net prof margin)
Net Operating Income (NOI) - ✔✔Total (gross) Revenue - operating expenses
Occupancy rate - ✔✔(# of resident days/facility beds) x 365
HCS - ✔✔Hazard Communication Standard. OSHA standard requiring employers
to inform workers of potentially hazardous chemicals.
Balance sheet formula - ✔✔Assets = Liabilities + Shareholders Equity
EBITDA - ✔✔Earnings before interest, taxes, depreciation, and amortization
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, Amortization - ✔✔the reduction of a loan balance through payments made over
a period of time
revenue cycle management - ✔✔resident needs->service planning->staffing-
>billing/collections->
FICA SS Tax and Medicare Tax - ✔✔6.2% and 1.45%
4 elements of a valid contract - ✔✔agreement, consideration, contractual
capacity, legality (in writing) "ACCL"
Liability insurance usually covers.. - ✔✔Bodily injury and property damage
Lock out tag out - ✔✔For all electrical equipment
safe electrical practices - ✔✔National Electrical Code or NEC
Following NFPA Life Safety Code - ✔✔fire plan, regular fire drills, detectors,
training on procedure, non combustable furnishing/draperies
Extinguisher class A - ✔✔ordinary combustibles such as wood/paper
Extinguisher Class B - ✔✔For flammable liquids and gas fires (grease, paint)
Extinguisher class C - ✔✔Live electrical equipment (panelling)
Extinguisher class D - ✔✔Combustable metals (aluminum)
Extinguisher class K - ✔✔Commercial cooking equipment (cooking oil, animal
fats)
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©KERRYMARTIN 2025/2026. YEAR PUBLISHED 2025.
Answers 100% Guaranteed Pass
Breakeven Point? - ✔✔total cost = total revenue
Working capital ratio - ✔✔current assets / current liabilities
Acid-test (quick) ratio - ✔✔(cash + AR + short-term investments) / current
liabilities
debt to assets ratio - ✔✔total liabilities/total assets
FTE (full time equivalent) - ✔✔total number of hours per employee in a week /
40 (i.e. 12+14+40+30 div. by 40)
Profit margin - ✔✔NOI/Tot. Revenue. Defined as "income to sales. 2 types,
gross prof margin and net prof margin)
Net Operating Income (NOI) - ✔✔Total (gross) Revenue - operating expenses
Occupancy rate - ✔✔(# of resident days/facility beds) x 365
HCS - ✔✔Hazard Communication Standard. OSHA standard requiring employers
to inform workers of potentially hazardous chemicals.
Balance sheet formula - ✔✔Assets = Liabilities + Shareholders Equity
EBITDA - ✔✔Earnings before interest, taxes, depreciation, and amortization
1|Page
©KERRYMARTIN 2025/2026. YEAR PUBLISHED 2025.
, Amortization - ✔✔the reduction of a loan balance through payments made over
a period of time
revenue cycle management - ✔✔resident needs->service planning->staffing-
>billing/collections->
FICA SS Tax and Medicare Tax - ✔✔6.2% and 1.45%
4 elements of a valid contract - ✔✔agreement, consideration, contractual
capacity, legality (in writing) "ACCL"
Liability insurance usually covers.. - ✔✔Bodily injury and property damage
Lock out tag out - ✔✔For all electrical equipment
safe electrical practices - ✔✔National Electrical Code or NEC
Following NFPA Life Safety Code - ✔✔fire plan, regular fire drills, detectors,
training on procedure, non combustable furnishing/draperies
Extinguisher class A - ✔✔ordinary combustibles such as wood/paper
Extinguisher Class B - ✔✔For flammable liquids and gas fires (grease, paint)
Extinguisher class C - ✔✔Live electrical equipment (panelling)
Extinguisher class D - ✔✔Combustable metals (aluminum)
Extinguisher class K - ✔✔Commercial cooking equipment (cooking oil, animal
fats)
2|Page
©KERRYMARTIN 2025/2026. YEAR PUBLISHED 2025.
