USAT-COM MCQs

An irrational number cannot be expressed as a ratio of integers.
The number √2 has a nonterminating, nonrepeating decimal expansion.

Asset accounts such as cash normally carry debit balances.
Debits increase assets, while credits decrease them.

The expression 2⁵ means multiplying five factors of 2.
Thus, 2 × 2 × 2 × 2 × 2 = 32.

The square root is the number whose square equals 196.
Since 14 × 14 = 196, the answer is 14.

The cube root is the number that gives 729 when cubed.
Since 9³ = 729, the answer is 9.

The sequence increases by 3 each time.
Adding 3 to 11 gives 14.

The sum of the first n natural numbers is n(n + 1)/2.
For n = 10, the sum is 10 × 11 ÷ 2 = 55.

The sum of the first n odd numbers equals n².
For n = 8, the sum is 8² = 64.

The least common multiple of 3 and 4 is 12.
A number divisible by both must therefore be divisible by 12.

The units digits of powers of 7 cycle as 7, 9, 3, 1.
The fourth power therefore ends in 1.

The accounting equation shows how resources are financed.
Every transaction must preserve the equality of assets with liabilities plus equity.

The statement of financial position presents the entity's financial position at a point in time.
It is also commonly called the balance sheet.