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|NURSING HOME ADMINISTRATOR LICENSURE |
|EXAM REVIEW COURSE |
(National Exam ◘ MODULE 6
referencsection
Financial
Speed Reader
Examination 1
Examination 2
( Examination 3
.
Stan Mucinic, LNHA
LEGAL NOTICES
Students enrolled in the National Nursing Home Administrator Licensing Course” are purchasing the professional knowledge of the instructor to assist the student to prepare for the national licensure exam administered by the National Association of Boards of Examiners (NAB).
This is a 5-week intensive independent study program designed to provide students a unique personalized and structured learning environment where progress is monitored by the instructor through email to help students maintain focus and complete scheduled assignments timely.
THE INSTRUCTOR MAKES NO EXPRESS OR IMPLIED WARRANTY OR REPRESENTATION OF ANY KIND THAT COMPLETION OF THIS OR ANY LICENSURE PREPARATION COURSE OFFERED BY INSTRUCTOR WILL GUARANTEE A PASSING SCORE ON ANY LICENSING EXAM.
An individual’s ultimate success in passing the licensure exam is dependent on an individual’s professional experience, academic preparation, and the time and energy the individual can commit to exam study and preparation. A student’s work schedule or other commitments may require more time to prepare for an exam than allotted by NAB or state licensing boards. The student is solely responsible for licensing exam registration/testing and retesting fees.
HOW TO USE THE STUDY GUIDES
Step 1 – VERY IMPORTANT - The personalized test organizer that comes with the program is the key to your success and sets this program apart from any other. It is critical you follow the instructions and score each exam, and file the completed exams into your binder. Try to keep to the schedule and email your test results to the instructor to stay focused.
Step 2. - Speed Reader – Read the speed reader for each module once or twice before taking the module exam(s). Read the speed reader over and over again until you familiarize yourself with its contents. THE MORE TIMES YOU LOOK IT THE MORE LIKELY YOU ARE TO REMEMBER IT.
Step 3 – Exam Packet - The exam packet contains questions designed to measure your comprehension and retention of the material you read. Take each exam over and over again until you score 100%. Make sure you score each exam and record the results in your organizer or you will not be able to gauge your progress.
The exam questions are cross referenced to the speed reader to allow you to quickly find and review material you missed on the exam as follows:
Thus, the specific material would be found on page 2 of the speed reader, section 1.8, subparagraph 13.
Contact Information
Email Stan Mucinic at smucinic@ with any questions and after you score each practice exam
Financial Practice Problems
Exam Hint: When solving math problems on the actual exam, keep in mind that the questions they give you need to be easily and quickly solved. You do not have time for lengthy calculations. You have an average of 2 minutes to solve each question. Therefore the math problems are the easiest. You are given a pencil and a piece of paper or a small dry erase board during the exam to do your calculations and you do not have a calculator so do not use yours either. Get used to solving the problems in your head within 15 seconds. It is easy and I will show you how I solve them on the answer sheet. Just take a moment to think them through in your head.
|1 |What is the approximate weight loss for a person previously weighing 175 pounds and now weighs 150 pounds? |1 2 3 4 |
| | |23/9.2(9) |
| |1. 10 percent 3. 14 percent | |
| |2. 12 percent 4. 16 percent | |
|2 |150 doses were prescribed. 2 were not given and 3 were administered incorrectly. What is the approximate |1 2 3 4 |
| |medication error rate? | |
| | |24/9.2(13) |
| |1. 1 percent 3. 3 percent | |
| |2. 2 percent 4. 5 percent | |
|3 |An employee with an hourly rate of $8 works 48 hours in a 40 hour week. What is the worker’s gross salary per |1 2 3 4 |
| |the Fair Labor Standards Act? | |
| | |25/9.2(16) |
| |1. $384 3. $416 | |
| |2. $400 4. $520 | |
|4 |What is the absentee rate for a facility with 200 full time employees and 120 lost work days in a 30 day period?|1 2 3 4 |
| | |25/9.2(14) |
| |1. 2.0 percent 3. 4 percent | |
| |2. 3.0 percent 4. 6 percent | |
|5 |Using straightline depreciation, calculate the annual depreciation for a 5 year period for an electrical |1 2 3 4 |
| |generator costing $10,000 with a $2000 salvage value? | |
| | |25/9.2(15) |
| |1. $1400 3. $1800 | |
| |2. $1600 4. $2000 | |
|6 |What is the cost per resident per day if the operating cost is $250,000 and the total number of resident days is|1 2 3 4 |
| |10,000? | |
| | |24/9.2(12) |
| |1. $15.00 3. $25.00 | |
| |2. $20.00 4. $30.00 | |
|7 |What is the approximate occupancy rate for a facility with 180 beds and an average of 172 occupied beds? |1 2 3 4 |
| | |21/9.2(8) |
| |1. 93.0 3. 95.5 | |
| |2. 94.1 4. 96.0 | |
| | | |
| | | |
|8 |If $60,000 is borrowed at 10% common interest for ten years and only interest is paid for the first year, the |1 2 3 4 |
| |first month’s payment would be approximately? | |
| | |20/9.2(7) |
| |1. $330 3. 550 | |
| |2. $490 4. 600 | |
|9 |What is the approximate percentage of gross profit with an income of $400,000 and $175,000 in fixed expenses and|1 2 3 4 |
| |$135,000 in variable expenses | |
| | | |
| |10 percent | |
| |13 percent |20/9.2(6) |
| |15 percent | |
| |19 percent | |
| | | |
|10 |What is the payback period for an investment of $60,000 with an annual savings of $3000? |1 2 3 4 |
| | | |
| |1. 10 years 3. 20 years |25/9.2(17) |
| |2. 15 years 4. 25 years | |
|11 |Calculate the medication error rate where 120 doses of medication were prescribed and 5 doses were not given and|1 2 3 4 |
| |4 doses were administered incorrectly. | |
| | | |
| |1. 3.8 percent 3. 7.5 percent |24/9.2(13) |
| |2. 5.0 percent 4. 8.0 percent | |
|12 |What is the percentage of weight loss for a person previously weighing 160 pounds and who now weighs 141 pounds?|1 2 3 4 |
| | | |
| |1. 12 percent 3. 17 percent |23/9.2(9) |
| |2. 15 percent 4. 20 percent | |
|13 |How many nurse aides would you need to schedule for a facility with 120 residents if you need 3 hours of care |1 2 3 4 |
| |per resident? Each aide works 8 hours per shift. | |
| | | |
| |1. 25 3. 45 |23/9.2(10) |
| |2. 35 4. 50 | |
|14 |A facility employed 150 employees throughout the year. At the end of the year, 15 employees had been discharged|1 2 3 4 |
| |and 5 resigned. What was the approximate annual turnover rate? | |
| |1. 13 percent 3. 19 percent | |
| |2. 15 percent 4. 25 percent |26/9,2(18) |
|15 |A nursing home had $300,000 in gross income and $110,000 in fixed expenses and $135,000 in variable expenses. |1 2 3 4 |
| |What is the approximate percentage of gross profit? | |
| | | |
| |1. 20 percent 3. 25 percent |20/9.2(6) |
| |2. 23 percent 4. 28 percent | |
| | | |
| | | |
| | | |
|16 |A 100 bed facility averages 95% occupancy, and during a 30 month period had total expenses of $200,000. What is |1 2 3 4 |
| |the average cost per resident? | |
| | | |
| |1. $70.00 3. $79.00 |24/9.2(12) |
| |2. $74.00 4. $83.00 | |
|17 |What is the average daily absentee rate with a total of 100 full-time employees and 120 lost work days during a |1 2 3 4 |
| |60 day period? | |
| | | |
| | |26/9.2(14) |
| |1. 2 percent 3. 4 percent | |
| |2. 3 percent 4. 5 percent | |
| | | |
|18 |A new dryer costs $1500 with a useful life of 10 years. How much depreciation expense is deducted on a yearly |1 2 3 4 |
| |basis using the straightline method? | |
| | | |
| | |25/9.2(15) |
| |1. $100 3. $150 | |
| |2. $135 4. $200 | |
|19 |A nursing home with 100 beds pays the administrator $90,000 a year. The current occupancy rate is 80%? What is |1 2 3 4 |
| |the administrator’s approximate fixed salary cost per resident day? | |
| | 1. $2.75 3. $3.75 |26/9.2(19) |
| |2. $3.01 4. $4.00 | |
|20 |A 200 bed facility spent $15,000 on food in June with an average daily occupancy of 80%. How much did the |1 2 3 4 |
| |facility spend per resident per day? | |
| | | |
| |$1.91 3. $3,12 |24/9.2(11) |
| |$2.97 4. $4.40 | |
|21 |If you invest $200,000 and expect to receive $50,000 in return annually. What is the payback period? |1 2 3 4 |
| | | |
| |2 years 3. 4 years |25/9.2(17) |
| |3 years 4. 5 years | |
| | | |
| 22 |A company’s financial statements must be audited by ____________ as required by GAAP to certify the financial |1 2 3 4 |
| |information contained in the financial statements. | |
| | |17/7.1(5) |
| |The chief financial officer (CFO) | |
| |The Administrator | |
| |A certified public accountant | |
| |The facility accountant | |
| | | |
| 23 |The concept that all transactions which are relevant to evaluating a company’s financial well being must be |1 2 3 4 |
| |recorded and disclosed to investors is called the ______. | |
| | |17/8.1(3) |
| |Entity principle | |
| |Matching principle | |
| |Full disclosure principle | |
| |Materiality principle | |
| | | |
| | | |
|24 |An opinion where an accountant qualifies or explains some limitation or problem in doing a full audit (i.e., |1 2 3 4 |
| |missing important documents) is called a(n) _________. | |
| | | |
| |Qualified Opinion |37/25.1 |
| |Unqualified Opinion | |
| |Cold Comfort Letter | |
| |Accountant’s Disclaimer | |
|25 |“Agency” means an arrangement where ________ |1 2 3 4 |
| | | |
| |One person acts on behalf of another and can bind the person being represented |34/25.1 |
| |A third party is contracted to pay all your bills | |
| |A third party is contracted to receive all your mail | |
| |Individual is placed in involuntary bankruptcy and a bankruptcy court must approve al financial transactions | |
| | | |
|26 |“Brand mark” means a unique _______ |1 2 3 4 |
| | | |
| |Name that identifies a business |35/25.1 |
| |Logo or symbol that identifies a business | |
| |Right to use intellectual property owned by a business | |
| |Line of clothing owned by a business | |
| | | |
|27 |“Brand Name” is a unique _____________. |1 2 3 4 |
| | | |
| |Name that identifies a business |35/25.1 |
| |Logo or symbol that identifies a business | |
| |Right to use intellectual property owned by a business | |
| |Line of clothing owned by a business | |
| | | |
|28 |“Attachment” is a legal process where _____ |1 2 3 4 |
| | | |
| |A corporation acquires another company |34/25.1 |
| |A court orders a debtor’s assets seized to pay a debt | |
| |A court orders two cases with similar issues joined and tried at the same time | |
| |All of the above | |
| | | |
|29 |A complaint and summons are legal documents which _______ |1 2 3 4 |
| | | |
| |Start the process to appeal a court decision |35/25.1 |
| |Evidence the final outcome of a judicial proceeding | |
| |Start a criminal prosecution | |
| |Start a civil lawsuit | |
| | | |
|30 |“Liquidity” means ____. |1 2 3 4 |
| | | |
| |Debts equal assets |36/25.1 |
| |Assets exceed debts | |
| |Revenues exceed liabilities | |
| |Debts exceed assets | |
| | | |
| | | |
| | | |
| | | |
| | | |
|31 |“Bankruptcy” is ____________ |1 2 3 4 |
| | | |
| |The dissolution of a banking institution |34/25.1 |
| |The ability to pay one’s debts | |
| |The inability to pay one’s debts | |
| |None of the above | |
| | | |
|32 |“Chapter 7 bankruptcy” is where ______ |1 2 3 4 |
| | | |
| |The debtor’s assets are liquidated or sold to pay creditors and remaining debts are discharged |35/25.1 |
| |The debtor ‘s business is placed under protection of a bankruptcy court and continues in business as they pay back| |
| |their debts The debtor’s business is run by a trustee | |
| |The debtor is allowed to setup a payment schedule where a set amount of money is deducted from their income on a | |
| |regular basis until the debts are paid off | |
| |All of the above | |
| | | |
|33 |“Chapter 11 bankruptcy” is where ____ |1 2 3 4 |
| | | |
| |The debtor’s assets are liquidated or sold to pay the creditors and all remaining debts are discharged |35/25.1 |
| |The debtor ‘s business is placed under protection of a bankruptcy court and continues in business as they pay back| |
| |their debts | |
| |The debtor is allowed to setup a payment schedule where a set amount of money is deducted from their income on a | |
| |regular basis until the debts are paid off | |
| |All of the above | |
|34 |“Chapter 13 bankruptcy” is where ____________________. |1 2 3 4 |
| | | |
| |The debtor’s assets are liquidated or sold to pay creditors and remaining debts are discharged | |
| |The debtor ‘s business is placed under protection of a bankruptcy court and continues in business as they pay back|35/25.1 |
| |their debts | |
| |The debtor is allowed to setup a payment schedule where a set amount of money is deducted from their income on a | |
| |regular basis until the debts are paid off | |
| |All of the above | |
| | | |
|35 |A “default” is ____. |1 2 3 4 |
| | | |
| |The failure to perform an obligation – fail to make payment on a note or loan |36/25.1 |
| |A medication error | |
| | The failure to meet minimum staffing requirements | |
| |A citation for substandard care | |
| | | |
|36 |“Que time” refers to _______ |1 2 3 4 |
| | | |
| |The time to feed residents in the dining room each night |37/25.1 |
| |The time to turnaround a bed for the next incoming patient | |
| |The order in which facility bills are scheduled for payment | |
| |None of the above | |
| | | |
|37 |“Capital” is the _____ |1 2 3 4 |
| | | |
| |Amount on hand after deducting expenses from revenues |35/25.1 |
| |Amount of money borrowed from a bank | |
| |Amount of money raised by selling bonds | |
| |4. Amount on the balance sheet that represents ownership in a business | |
| | | |
|38 |A corporate document that defines the governance of a corporation is the ______. |1 2 3 4 |
| | | |
| |Certificate of incorporation |35/25.1 |
| |Philosophy | |
| |Mission statement | |
| |By laws | |
| | | |
|39 |A “beneficiary” is _________. |1 2 3 4 |
| | | |
| |A person named in insured policy to receive policy proceeds |34/25.1 |
| |A COSIGNER TO A LOAN | |
| |A DEFENDANT NAMED IN A CRIMINAL INDICTMENT | |
| |AN INDIVIDUAL WHO DECLARES BANKRUPTCY | |
| | | |
|40 |A “mortgage” is a _____________ |1 2 3 4 |
| | | |
| |Lien that secures a loan to purchase a house and is recorded in the public records |37/25.1 |
| |A promissory note that binds the home owner to repay a mortgage | |
| |A property tax | |
| |An unsecured loan | |
| | | |
|41 |A “Promissory note” is ____ |1 2 3 4 |
| | | |
| |A document under which a borrower borrows money from a lender for an agreed upon purpose |30/25.1 |
| |A document that evidences a security interest in property | |
| |A pledge to pay back a debt is that is not enforceable if the borrower defaults in repayment |1 |
| |A lien that ensures the borrower will have priority to any funds secured from a sale of an asset | |
| | | |
|42 |A “line of credit” is ______ |1 2 3 4 |
| | | |
| |A certificate of deposit |36/25.1 |
| |A money market account | |
| |A revolving credit line that a borrower can draw down and repay as needed | |
| |A secured loan with a set repayment date | |
| | | |
|43 |“Common Stock” is _________. |1 2 3 4 |
| | | |
| |A certificate that represents ownership in a company but does not give the holder priority in the event the |35/25.1 |
| |company is dissolved | |
| |An obligation to repay a set amount at a certain date with interest | |
| |A revolving line of credit | |
| |A certificate of ownership in a company and gives preference of payment over common stock holders in the event the| |
| |company is dissolved | |
| | | |
| | | |
|44 |“Preferred stock” ________. |1 2 3 4 |
| | | |
| |Is a certificate that represent ownership in a company but does not give the holder priority in the event the |37/25.1 |
| |company is dissolved | |
| |Is an obligation to repay a set amount at a certain date with interest | |
| |Is a revolving line of credit | |
| |Is a certificate of ownership in a company and gives preference of payment over common stock holders in the event | |
| |the company is dissolved | |
| | | |
|45 |A “Garnishment” is where ________. |1 2 3 4 |
| | | |
| |One creditor has priority to repayment in the event of bankruptcy |36/25.1 |
| |Money is taken out of a debtor’s paycheck by the employer and turned over to a creditor | |
| |A court order is issued for an individual’s arrest | |
| |A court order is issued directing records be produced | |
| | | |
|46 |A “copyright” means a unique _________. |1 2 3 4 |
| | | |
| |Logo or symbol that identifies a business |35/25.1 |
| |Right to use intellectual property owned by a business | |
| |Line of clothing owned by a business | |
| |Name used by a business | |
|47 |An “S” corporation is a corporation that chooses to pay taxes ______ |1 2 3 4 |
| | | |
| |Once a Year | |
| |Four times a year |37/25.1 |
| |As a partnership | |
| |As an individual | |
| | | |
|48 |The “articles of incorporation” _______ |1 2 3 4 |
| | | |
| |Are filed with a state and form a corporation |34/25.1 |
| |Are filed with the state to dissolve a corporation | |
| |Describe the purpose of a corporation | |
| |Describe the number of shares of stock to be issued by a corporation | |
|49 |A “sole proprietorship” is a business __________________. |1 2 3 4 |
| |Owned by one individual |38/25.1 |
| |Run by a partnership | |
| |Operated by a corporation | |
| |Established by a governmental entity | |
| | | |
|50 |A “corporation” is a business _______ |1 2 3 4 |
| | | |
| |Owned by one individual |35/25.1 |
| |Run by a partnership | |
| |Publicly owned by a group of shareholders | |
| |Established by a governmental entity | |
| | | |
|51 |A “public corporation” is a corporation created by _______. |1 2 3 4 |
| | | |
| |A for profit entity |37/25.1 |
| |A group of private individuals who share liability equally | |
| |A non profit entity | |
| |A governmental entity | |
| | |1 2 3 4 |
| | | |
|52 |“Decentralization” is _____________. | |
| |A consolidation of authority and power throughout a company |36/25.1 |
| |The delegation of authority to front line managers and staff | |
| |The micro-management of a business with decision making power held at the top levels | |
| |All of the above | |
| | | |
|53 |A “partnership” is a business _________. |1 2 3 4 |
| | | |
| |Run by a group of individuals who share liability equally |37/25.1 |
| |Owned by one individual | |
| |Publicly owned and provides the owners limited liability | |
| |Established by a governmental entity | |
| | | |
|54 |“Centralization” is _________________________ | |
| |A consolidation of authority and power throughout a company |35/25.1 |
| |The Delegation of authority to front line managers and staff | |
| |The micro-management of a business with decision making power held at the top levels | |
| |All of the above | |
| | | |
| | | |
| | | |
Financial – Exam 3 of 3 – Answer Key
|Quest # |Answer | Explanation | |
| | | | |
|1 |3 |When solving a percent equation, try using the 10% rule. Just looking at the problem, identify the relationship between the 2| |
| | |numbers given to you. In this case 175 and 150. You subtract the two and you get 25, the number of pounds lost. Take 10% of| |
| | |175 which 17.5. I can immediately eliminate answer 1 and 2 in half a second because they are too little. I am looking for 25| |
| | |so 10 percent is too little. Using my pen and paper I multiply 175 by .14 and get 24.5 and then by.16 and I get 28. 24.5 is | |
| | |closer to 25 then 28 so the best answer is choice 3 which is 14 percent. You are looking for the best answer. | |
| | | | |
|2 |3 |In this equation you are given 2 numbers 150 and 5. Again using the 10 percent rule I know 15 is 10 percent of 150. 15/5= 3 | |
| | |or roughly 3 percent. I know choice 3 is the answer. I can check it by multiplying 150 by .03 or 3% and that yields 4.5. | |
| | |Choice 4 which is 5% equals 7.5 errors which is too high. Number 3 is the best answer. | |
|3 |3 |You know that any time over 40 hours a week is overtime paid at 1.5 times regular rate. Step 1 - calculate regular time = $8 | |
| | |x 40 = $320. Step 2 is calculate your OT dollars which 8 hours x $12 an hour (1/2 of $8 = $4 + $8) yields $12 an hour. 8 x| |
| | |$12 = $96. The total paid is $320 + $96 = $416. | |
|4 |1 |When you see a problem with days in the calculation you know you need to multiply one of the numbers by the number of days to | |
| | |get your PPD. This a simple problem where you divide the big number into the small number. Multiply the number of employees | |
| | |(200) by 30 (days) yields a total of 6000 days worked. Now you have a classic percentage problem by dividing 120 (work days | |
| | |missed) by 6000 and you get 2% | |
|5 |2 |This is a simple problem. Subtract $2000 (salvage value or re-sale value) from $10,000 (cost of the generator) =$8000 | |
| | |(depreciated value). Divide $8000 by 5 (number of years you can depreciate asset) =$1600 | |
|6 |3 |Just looking at the problem I can solve it. There are only 2 numbers the operating cost ($250,000) divided by 10,000 resident| |
| | |days - $25.00 | |
| | | | |
|7 |3 |Using the ten percent rule, I know the difference between the two numbers is 8 (180-172 =8). 10% of 180 is 18. 5% =9. So I | |
| | |know the answer is close to 5%. Looking for an approximate answer. I multiply 180 x .955 = 171.9. 180 x .96 =172.8. choice| |
| | |3 is closer to 172 then choice 4. (.01 vs .08) | |
| | | | |
|8 |2 |$60,000 x .10 = $6000 a year in interest /12 months = $500 a month. Answer 2 is the best answer since it is closest to $500 | |
| | | | |
|9 |4 |Total expenses are $175,000 + $135,000 = $310,000. The problem is looking for gross profit which would be $400,000 - $310,000 | |
| | |= $90,000. $90,000 divided by $400,000 = 22%. Answer 4 is the best answer at 19% since it is closest to 22% of the available| |
| | |choices | |
| | | | |
|10 |3 |Payback period is when you make your money back. It will take 20 years x $3000 = $60,000 Choice 3 is the best answer | |
| | | | |
| | | | |
| | | | |
| | |Financial – Exam 3 of 3 – Answer Key | |
| | | | |
|Quest # |Answer | Explanation | |
| | | | |
|11 | 3 |The error rate is 9 doses. 10% of 120 = 12. 5% = 6. The answer must be either 3 or 4. Multiply 120 by answer 3 and 4 and| |
| | |7.5 is the best answer. | |
| | | | |
|12 |1 |160 – 141 = 19 10% of 160 = 16 I know choice and 3 and 4 are way too high, Multiply 160 by 12% = 19.2 Choice 1 is the | |
| | |best answer | |
| | | | |
|13 |3 |You multiply the number of residents (120) by 3 (hours of care needed) which equals 360 hours. Each nurses aide works 8 | |
| | |hours per shift so you divide 360 by 8 which equals 45 aides to staff 360 hours | |
|14 |1 |10% of 150 = 15 5% = 7.5 so we know 15% is too high. The answer is 13% or choice no 1 | |
| | | | |
|15 |1 |$300,000 - $245,000 = $55,000 10% of $300k = $30k and 20% would be double that or $60K and that is more than $55K so no | |
| | |need to go any further. Choice 1 is the best answer | |
| | | | |
|16 |1 |calculate $200,000 in total expenses/30 months = 6666. Divide that amount by 95 and that yields $70.17. Choice 1 is the | |
| | |best answer. | |
| | | | |
|17 |1 |This is easy. 100 x 60 days = 6000 employee days. 120 (lost days) / 6000 workdays = 2% which is answer 1 | |
| | | | |
| | |10%= 600 5%=300 2.5% = 150 1.5%= 75 based on the 10% rule 2% is best answer | |
| | | | |
|18 |3 |This is very straightforward. $1500 / 10 years = $150 a year. Choice 3 | |
| | | | |
|19 |2 |The problem asks you to convert to resident day so multiply 80 by 365 days (annual basis) = 29,200. Next divide the $90,000 | |
| | |salary by 29,200 and that yields $3.00 a day. Answer 2 is the best | |
| | | | |
|20 |3 |First calculate total resident days for the month. 200 x .80 = 160 residents per day. 160 x 30 = 4800 total resident days. | |
| | |$15,000 / 4800 = $3.12 per resident | |
|21 |3 |$200,000 / $49,000 = 4 years. The answer is an approximation | |
|22 |3 | | |
Financial – Exam 3 of 3 – Answer Key (Cont’d)
| | | | |
|Quest |Answer |EXPLANATION | |
| | | | |
|23 |4 | | |
|24 |1 | | |
|25 |1 | | |
|26 |2 | | |
|27 |1 | | |
|28 |2 | | |
|29 |4 | | |
|30 |2 | | |
|31 |3 | | |
|32 |1 | | |
|33 |2 | | |
|34 |3 | | |
|35 |1 | | |
|36 |2 | | |
|37 |4 | | |
|38 |4 | | |
|39 |1 | | |
|40 |1 | | |
|41 |1 | | |
|42 |3 | | |
|43 |1 | | |
|44 |4 | | |
|45 |2 | | |
|46 |2 | | |
|47 |3 | | |
|48 |1 | | |
|49 |1 | | |
|50 |3 | | |
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Financial – Answer Sheet - Exam 3 of 3
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