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HELE 5 Lesson 2: Putting up a Retail Store
At the end of the lesson, the learners should be able to ¡­
HELE 5 Lesson 2: Putting up a Retail Store
HELE 5 Lesson 2: Putting up a Retail Store
.
It gives a store a neat-looking appearance
It gives shopping convenience and comfort to
customers
It aids in advertising goods effectively
It economizes space and reduces selling expenses
It builds the store¡¯s prestige
.
A neat, attractive exterior has well-dressed, inviting
display window
The store is orderly, well-lit, well-ventilated, and has
sufficient aisle space
The use of the display area is maximized to show as
many merchandise as possible
Goods are displayed so as to permit handling by the
customers
01
02
03
Total Sales for the Period
Beginning Inventory +
Purchases =
Total Cost of Goods Available for Sale
? 9,000.00
2,000.00
6,000.00
?8,000.00
Total Cost of Goods Available for Sale ¨C
Ending Inventory =
Total Cost of Goods Sold
Gross Profit
? 8,000.00
1,500.00
? 6,500.00
? 2,500.00
Less: Operating Expenses
a. Transportation
b. Electric Bill
c. Water Bill
d. Miscellaneous expenses
Net Profit
? 400.00
100.00
150.00
50.00
100.00
? 2,100.00
HELE 5 Lesson 2: Putting up a Retail Store

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HELE 5 Lesson 2: Putting up a Retail Store

  • 2. At the end of the lesson, the learners should be able to ¡­
  • 5. . It gives a store a neat-looking appearance It gives shopping convenience and comfort to customers It aids in advertising goods effectively It economizes space and reduces selling expenses It builds the store¡¯s prestige
  • 6. . A neat, attractive exterior has well-dressed, inviting display window The store is orderly, well-lit, well-ventilated, and has sufficient aisle space The use of the display area is maximized to show as many merchandise as possible Goods are displayed so as to permit handling by the customers
  • 8. Total Sales for the Period Beginning Inventory + Purchases = Total Cost of Goods Available for Sale ? 9,000.00 2,000.00 6,000.00 ?8,000.00 Total Cost of Goods Available for Sale ¨C Ending Inventory = Total Cost of Goods Sold Gross Profit ? 8,000.00 1,500.00 ? 6,500.00 ? 2,500.00 Less: Operating Expenses a. Transportation b. Electric Bill c. Water Bill d. Miscellaneous expenses Net Profit ? 400.00 100.00 150.00 50.00 100.00 ? 2,100.00