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Operating a Retail Store

Operating a Retail Store

Operating a Retail Store. Understand how to make a retail store operational . Merchandising. Types of Merchandise. Staple Goods – items that are constantly in demand by customers. Examples are toothpaste, milk, or bread. Used consistently and replaced on a regular basis

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CHAPTER ELEVEN

CHAPTER ELEVEN

CHAPTER ELEVEN. INTRODUCTION TO MERCHANDISING BUSINESSES: SALES. INTRODUCTION TO MERCHANDISING BUSINESSES: SALES. Objectives:. 1. Describe the difference between cash, charge account , and credit card sales. 2. Compute sales tax . 3. Use credit terms.

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12.1 Cash Sales and Sales on Account

12.1 Cash Sales and Sales on Account

12.1 Cash Sales and Sales on Account. Complete a cash proof form Calculate sales invoice and credit memo totals Calculate a customer account balance. Cash Registers. Cash registers provide a place to keep cash and a means to record cash sales and payments.

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Accounting for Sales and Cash Receipts

Accounting for Sales and Cash Receipts

Accounting for Sales and Cash Receipts. Chapter 14. Accounting for a Merchandising Business. Now, instead of selling services, we are selling goods. Retailer – sells to the final consumer Wholesaler – sells to retailers Merchandise – goods bought for resale

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WRITING AN EFFECTIVE CREDIT MEMORANDUM

WRITING AN EFFECTIVE CREDIT MEMORANDUM

Description: After a detailed credit analysis of a loan request has been performed, it is now time to communicate your findings in writing. Credit memoranda are a primary means of communications within the banking industry. In writing effective credit memoranda, it is not what you say that commands attention, but how you say it. Credit memoranda serve three functions: 1) they provide information on the condition and status of a customer relationship; 2) they provide a record of thoughts and actions and 3) they support or recommend action. The purpose of this course is to teach skills required to write an effective credit memorandum, which places emphasis upon factors or trends that are important without the need to state the obvious. In short, the credit memo should present relevant, material facts and the writers’ thoughts and opinions. Remember, anything you write in a credit memorandum will become public record if you find yourself in court with a borrower.

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LESSON 10-3

LESSON 10-3

LESSON 10-3. Recording Transactions Using a General Journal. CREDIT MEMORANDUM FOR SALES RETURNS AND ALLOWANCES. page 285. Sales returns and allowances. When merchandise is returned, the customer’s account is reduced: sales returns.

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