KASNEB CPA Foundation Level (Kenya) · Business Mathematics and Statistics

Wages, VAT and discounts

17 practice questions, each with the answer and an explanation.

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Random questions from this topic, one at a time. You see the answer and the explanation straight after each one.

All 17 questions

  1. A worker is paid KSh 200 per hour for a basic week of 40 hours. Overtime is paid at 1.5 times the normal rate. How much does she earn in a week with 6 overtime hours?
  2. A worker is paid KSh 250 per hour for a basic week of 40 hours. Overtime is paid at 2 times the normal rate. How much does she earn in a week with 8 overtime hours?
  3. A worker is paid KSh 180 per hour for a basic week of 36 hours. Overtime is paid at 1.5 times the normal rate. How much does she earn in a week with 5 overtime hours?
  4. A worker is paid KSh 300 per hour for a basic week of 40 hours. Overtime is paid at 2 times the normal rate. How much does she earn in a week with 4 overtime hours?
  5. A salesman earns a basic salary of KSh 30,000 plus a commission of 4% of sales. In a month his sales were KSh 500,000. What are his total earnings?
  6. A salesman earns a basic salary of KSh 25,000 plus a commission of 5% of sales. In a month his sales were KSh 360,000. What are his total earnings?
  7. A salesman earns a basic salary of KSh 40,000 plus a commission of 2.5% of sales. In a month his sales were KSh 800,000. What are his total earnings?
  8. A salesman earns a basic salary of KSh 18,000 plus a commission of 6% of sales. In a month his sales were KSh 250,000. What are his total earnings?
  9. A bill of KSh 11,600 includes VAT at 16%. What was the price before VAT?
  10. A bill of KSh 23,200 includes VAT at 16%. What was the price before VAT?
  11. A bill of KSh 5,800 includes VAT at 16%. What was the price before VAT?
  12. A bill of KSh 34,800 includes VAT at 16%. What was the price before VAT?
  13. A bill of KSh 17,400 includes VAT at 16%. What was the price before VAT?
  14. A wholesaler allows a trade discount of 10% off the list price of KSh 10,000 and a further 5% discount for bulk purchases applied to the reduced price. What is the net price?
  15. A wholesaler allows a trade discount of 20% off the list price of KSh 20,000 and a further 10% discount for bulk purchases applied to the reduced price. What is the net price?
  16. A wholesaler allows a trade discount of 25% off the list price of KSh 50,000 and a further 20% discount for bulk purchases applied to the reduced price. What is the net price?
  17. A wholesaler allows a trade discount of 15% off the list price of KSh 8,000 and a further 10% discount for bulk purchases applied to the reduced price. What is the net price?

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