Philippine Technological Institute of Science Arts and Trade, Inc.
SENIOR HIGH SCHOOL
1st Quarter Periodical Test: First Semester S.Y. 2025-2026
Business Finance – Type I
Name: _________________________________________ Year and Section: ________________
INSTRUCTION: Read the direction for each test carefully. (NO ERASURE)
l. MULTIPLE CHOICE (REMEMBERING) 2 POINTS EACH
Directions: Read each item carefully and write the letter of the correct answer before each number.
1-2. It means planning, organizing, directing and controlling the financial activities such as procurement and utilization of
funds of the enterprise.
a. Finance b. Financial Management c. Management d. Organization
3-4. It is defined as the management of money and includes activities such as investing, lending, borrowing, budgeting,
saving and forecasting.
a. Finance b. Financial Management c. Management d. Organization
5-6. This person supervises the operations of a company and ensures that the strategies as approved by the board are
implemented as planned.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
7-8. They elect the board of directors.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
9-10. The person who takes care of all the important financial functions of an organization.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
11-12. They assist other departments in hiring employees.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
13-14. The role of financial manager wherein ways such as equity and debt can be used.
a. Raising funds b. Allocation of funds c. Profit planning d. Understanding Capital Markets
15-16. It refers to proper usage of the income generated by the firm.
a. Raising fundsb. Allocation of funds c. Profit planning d. Understanding Capital Markets
17-18. Budgeting or knowing where to put the profit generated by the company.
a. Raising fundsb. Allocation of funds c. Profit planning d. Understanding Capital Markets
19-20. Knowing or having a better understanding of selling and buying stocks.
a. Raising fundsb. Allocation of funds c. Profit planning d. Understanding Capital Markets
TEST II. UNDERSTANDING
Directions: Identify what is being asked in each item. Write TRUE if the statement is correct and if the statement is false,
write FALSE.
_____21. Credit unions are the largest type of financial intermediary handling individual savings.
_____22. The money market involves trading of securities with maturities of one year or less while the capital market
involves the buying and selling of securities with maturities of more than one year.
____23. When considering each financial decision alternative or possible action in terms of its impact on the share price
of the firm's stock, financial managers should accept only those actions that are expected to maximize shareholder value.
_____24. Preferred stock is a special form of stock having a fixed periodic dividend that must be paid prior to payment of
any interest to outstanding bonds.
_____25. Risk and the magnitude and timing of cash flows are the key determinants of share price, which represents the
wealth of the owners in the firm.
_____26. Financial markets are intermediaries that channel the savings of individuals, businesses, and government into
loans or investments.
_____27. High cash flow is generally associated with a higher share price whereas higher risk tends to result in a lower
share price.
_____28. Primary and secondary markets are markets for short-term and long-term securities, respectively.
_____29. Commercial banks obtain most of their funds from borrowing in the capital markets.
_____30. Dividend payments change directly with changes in earnings per share.
_____31. A mutual fund is a type of financial intermediary that obtains funds through the sale of shares and uses the
proceeds to acquire bonds and stocks issued by various business and governmental units.
_____32. The wealth of corporate owners is measured by the share price of the stock.
_____33. Holders of equity have claims on both income and assets that are secondary to the claims of creditors.
_____34. Higher risk does not always have higher return.
_____35. To achieve the goal of profit maximization for each alternative being considered, the financial manager would
select the one that is expected to result in the highest monetary return.
TEST III. PROBLEM SOLVING (APPLYING, ANALYZING AND CREATING)
A. Financial Analysis
Directions: Analyze the given data by applying the formulas for financial analysis. (PROVIDE COMPUTATION AND
FORMULA)
36-45. Below are the summarized financial statements of Cheetah for 2013 and 2014. compute the following for 2014:
a. Return on Equity b. Return on Assets c. Operating Profit Margin
d. Net Profit Margin e. Current Ratio
2013 2014
Revenues 100 141 91 446
Cost and Operating Expenses 94 504 83 033
Operating Profit 10 637 9 960
Net Income 9 960 11 845
Current Assets 40 361 39 028
Property and Equipment, Net 115 424 106 422
Total Assets 162 079 153 012
Current Liabilities 59 989 50 826
Total Liabilities 122 440 112 314
Total Equity 46 639 50 698
46-60 Using high-low point method, what is the variable cost per user? Fixed cost? What would be the total cost of
providing review center service if 5,000 users were to use the review center for a month?
Month Number of Users Total Cost
January 2400 P 253, 600
February 1900 P 226, 600
March 2350 P 250, 900
April 2700 P 269, 800
May 1200 P 188,800
June 2200 P 242, 800
July 2000 P 232, 000
August 850 P 169, 900
TEST IV. JUSTIFICATION (EVALUATING)
Directions: Read and understand each sentence or terms and write FINS if the statement being described is under
Financial Institution, FINST if under Financial Instrument and FM if under Financial Market.
__________61. An equity Instrument is any contract that evidences a residual interest in the assets of an entity after
deducting all liabilities.
__________62. are allowed to accept monetary deposits from the consumers legally.
__________63. Financial Asset
__________64. Notes Payable, Loans Payable, Bonds Payable
__________65. Commercial Banks
__________66. Derivatives market
__________67. Treasury Bonds and Treasury Bills
__________68. Insurance Companies
__________69. Stock market
__________70. Commodities market
Prepared By:
JUSTINE JOHN S. REGALADO
Subject Teacher
Philippine Technological Institute of Science Arts and Trade, Inc.
SENIOR HIGH SCHOOL
1st Quarter Periodical Test: First Semester S.Y. 2025-2026
Business Finance – Type II
Name: _________________________________________ Year and Section: ________________
INSTRUCTION: Read the direction for each test carefully. (NO ERASURE)
l. MULTIPLE CHOICE (REMEMBERING)
Directions: Read each item carefully and write the letter of the correct answer before each number.
1-2. They assist other departments in hiring employees.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
3-4. The role of financial manager wherein ways such as equity and debt can be used.
a. Raising funds b. Allocation of funds c. Profit planning d. Understanding Capital Markets
5-6. It refers to proper usage of the income generated by the firm.
a. Raising fundsb. Allocation of funds c. Profit planning d. Understanding Capital Markets
7-8. Budgeting or knowing where to put the profit generated by the company.
a. Raising fundsb. Allocation of funds c. Profit planning d. Understanding Capital Markets
9-10. Knowing or having a better understanding of selling and buying stocks.
a. Raising fundsb. Allocation of funds c. Profit planning d. Understanding Capital Markets
11-12. It means planning, organizing, directing and controlling financial activities such as procurement and utilization of
funds of the enterprise.
a. Finance b. Financial Management c. Management d. Organization
13-14. It is defined as the management of money and includes activities such as investing, lending, borrowing, budgeting,
saving and forecasting.
a. Finance b. Financial Management c. Management d. Organization
15-16. This person supervises the operations of a company and ensures that the strategies as approved by the board are
implemented as planned.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
17-18. They elect the board of directors.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
19-20. The person who takes care of all the important financial functions of an organization.
a. President/CEO b. VP for Finance c. VP for Administration d. Shareholders
TEST II. UNDERSTANDING
Directions: Identify what is being asked in each item. Write TRUE if the statement is correct and if the statement is false,
write FALSE.
_____21. Financial markets are intermediaries that channel the savings of individuals, businesses, and government into
loans or investments.
_____22. High cash flow is generally associated with a higher share price whereas higher risk tends to result in a lower
share price.
_____23. Primary and secondary markets are markets for short-term and long-term securities, respectively.
_____24. Commercial banks obtain most of their funds from borrowing in the capital markets.
_____25. Dividend payments change directly with changes in earnings per share.
_____26. A mutual fund is a type of financial intermediary that obtains funds through the sale of shares and uses the
proceeds to acquire bonds and stocks issued by various business and governmental units.
_____27. The wealth of corporate owners is measured by the share price of the stock.
_____28. Holders of equity have claims on both income and assets that are secondary to the claims of creditors.
_____29. Higher risk does not always have higher return.
_____30. To achieve the goal of profit maximization for each alternative being considered, the financial manager would
select the one that is expected to result in the highest monetary return.
_____31. Credit unions are the largest type of financial intermediary handling individual savings.
_____32. The money market involves trading of securities with maturities of one year or less while the capital market
involves the buying and selling of securities with maturities of more than one year.
____33. When considering each financial decision alternative or possible action in terms of its impact on the share price
of the firm's stock, financial managers should accept only those actions that are expected to maximize shareholder value.
_____34. Preferred stock is a special form of stock having a fixed periodic dividend that must be paid prior to payment of
any interest to outstanding bonds.
_____35. Risk and the magnitude and timing of cash flows are the key determinants of share price, which represents the
wealth of the owners in the firm.
TEST III. PROBLEM SOLVING (APPLYING, ANALYZING AND CREATING)
A. Financial Analysis
Directions: Analyze the given data by applying the formulas for financial analysis. (PROVIDE COMPUTATION AND
FORMULA)
36-45. Below are the summarized financial statements of Cheetah for 2013 and 2014. compute the following for 2014:
a. Return on Equity b. Return on Assets c. Operating Profit Margin
d. Net Profit Margin e. Current Ratio
2013 2014
Revenues 100 141 91 446
Cost and Operating Expenses 94 504 83 033
Operating Profit 10 637 9 960
Net Income 9 960 11 845
Current Assets 40 361 39 028
Property and Equipment, Net 115 424 106 422
Total Assets 162 079 153 012
Current Liabilities 59 989 50 826
Total Liabilities 122 440 112 314
Total Equity 46 639 50 698
46-60 Using high-low point method, what is the variable cost per user? Fixed cost? What would be the total cost of
providing review center service if 5,000 users were to use the review center for a month?
Month Number of Users Total Cost
January 2400 P 253, 600
February 1900 P 226, 600
March 2350 P 250, 900
April 2700 P 269, 800
May 1200 P 188,800
June 2200 P 242, 800
July 2000 P 232, 000
August 850 P 169, 900
TEST IV. JUSTIFICATION (EVALUATING)
Directions: Read and understand each sentence or terms and write FINS if the statement being described is under
Financial Institution, FINST if under Financial Instrument and FM if under Financial Market.
__________61. Derivatives market
__________62. Treasury Bonds and Treasury Bills
__________63. Insurance Companies
__________64. Stock market
__________65. Commodities market
__________66. An equity Instrument is any contract that evidences a residual interest in the assets of an entity after
deducting all liabilities.
__________67. are allowed to accept monetary deposits from the consumers legally.
__________68. Financial Asset
__________69. Notes Payable, Loans Payable, Bonds Payable
__________70. Commercial Banks
Prepared By:
JUSTINE JOHN S. REGALADO
Subject Teacher
