* Types of Retail Stores * Factors to Consider in Putting Up a Retails Store * Activities in Retailing * Components of Price

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

7. 01
02
03

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 –
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