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BUSINESS ACUMEN CERTIFICATION EXAM LATEST
2024-2025 ALL 150 QUESTIONS AND CORRECT
ANSWERS

Question: Where is this months profit registered on the balance sheet - CORRECT
ANSWER✔✔retained earnings


Question: For property management team including revenue manager the key measurement of
business results is - CORRECT ANSWER✔✔Gross Operating Profit


Question: If monthly depreciation expenses increase than income tax on profit would tend to -
CORRECT ANSWER✔✔decrease; the depreciation is when the value goes down



Question: Where is the hotels GOP or House Profit is listed - CORRECT ANSWER✔✔summary
income statement (Profit and loss)


Question: Which statement lists the amounts of accounts Receivable this month - CORRECT
ANSWER✔✔cash flow; collection of accounts receivable.


Question: On which statement would you find payroll, wages and employee benefits for rooms
division - CORRECT ANSWER✔✔Departmental Income Statement
Excessively high employee counts in the balance scorecard accounts could indicates: - CORRECT
ANSWER✔✔higher Guest Service and Lower GOP; because a lot of expenses decrial GOP


Question: The operating results shown on monthly summary profit and loss statement: -
CORRECT ANSWER✔✔changes balance sheet and cash flow statement. Because changes
current asset and cash.




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Question: An online discounted channel is called - CORRECT ANSWER✔✔opaque



Question: Which formula is the formula for the balance sheet - CORRECT ANSWER✔✔Assets=
Liabilities and Owners Equity



Question: Which shows hotels current debt to vendors - CORRECT ANSWER✔✔Balance Sheet /
Accounts Payable


Question: In most cases the least expensive channel reservations cost is - CORRECT
ANSWER✔✔Direct call; no discount or commission



Question: If GOP is 30% what is total revenue - CORRECT ANSWER✔✔100% total revenue


Question: Revenue/Income minus departmental expense and other direct costs equal -
CORRECT ANSWER✔✔GOP; Income Statement


Question: For the purpose of cost, volume, profit break even analysis GOP is called - CORRECT
ANSWER✔✔Contribution Margin; becomes profit


Question: Total room revenue divided by number of rooms sold equals: - CORRECT
ANSWER✔✔ADR; not RevPAR because RevPAR takes occupancy percentage into account




Question: How is working capital calculated - CORRECT ANSWER✔✔Current Assets - current
liabilities


Question: In periods of high occupancy the decision to accept a large booking group should
include - CORRECT ANSWER✔✔displacement analysis: if group is taking up rooms other guests
get displaced



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Question: Insurance and depreciation are examples of - CORRECT ANSWER✔✔Fixed Charges


Question: Revenue management statistic that includes all revenue - CORRECT
ANSWER✔✔TrevPAR



Question: Payments to vendors are registered on which statement - CORRECT ANSWER✔✔Cash
flow statement


Question: A capital investment cost $ 1 million. Ownership requests as annual 10% ROI. If net
profit is 20% how much of an increase in annual revenue would be required to provide the
additional profit needed for 10% ROI? - CORRECT ANSWER✔✔$500,000; 10% of 1
million=10,000=20% of 500,000


Question: Total revenue- departmental profit- undistributed expenses-management fees- fixed
charges- replacement reserve + other income= - CORRECT ANSWER✔✔net profit



Question: A reduction in annual property insurance - CORRECT ANSWER✔✔fixed costs



Question: $3600 meat issue to kitchen from main storeroom - CORRECT ANSWER✔✔F&B cost
of goods



Question: Purchased a $6300 half page print advertisement - CORRECT ANSWER✔✔marketing
& sales - advertising


Question: A change in the depreciation calculation for furniture and fixtures - CORRECT
ANSWER✔✔fixed costs


Question: An increase in the interest rates for the hotel line of credit - CORRECT
ANSWER✔✔administrative and general

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