Business/Merchandise Mathematics

Trade / Quantity Discounts - DE 301
Explains the economic rationale of trade and quantity discounts, how to compute both a 
series of trade discounts and as an equivalent single discount.  Shows how to find 
quantity discounts and how discount rates increase with size of order. 
1998 ed. 12 min. (SALE) VHS $75 DVD $85

Cash Discount/Dating/Freight Charges - DE 302
Shows how to compute the cash discount, cash discount period, and figure the net dates 
based upon the dating terms listed on the invoice.  Covers FOB terminology and how to 
determine who pays the freight charges.   1998 ed. 12 min. (SALE) VHS $75 DVD $85

Stock Turnover and Stock-Sales Ratio - DE 303
Shows different types of businesses and how their turnover rates vary.  How to compute 
turnover rate based upon net sales, units sold, and cost of goods sold.  Covers 
stock-sales ratio based upon both BOM and EOM inventory. 
1998 ed. 12 min. (SALE) VHS $75 DVD $85

Markup - DE 304
Focuses on retail markup - how to compute dollar markup and markup percent based upon 
both retail and cost.  Includes the difference between original markup and maintained 
markup, item markup and average markup.	1998 ed. 12 min. (SALE) VHS $75 DVD $85

Markdown - DE 305
Explains that markdowns should be carefully planned but may occur due to buyer errors, 
uncontrollable variables and as promotions.  Shows how to compute dollar markdown, 
markdown percent based upon both original and new retail, and markdown cancellation. 
1998 ed. 12 min. (SALE) VHS $75 DVD $85

Planned Purchases and Open-To-Buy - DE 306
Shows how inventory level, planned sales, and planned markdowns comprise planned 
purchases.  Suggests two methods of finding open-to-buy, by subtracting from planned 
purchases and by setting up a “T” account of merchandise needed and merchandise 
available. 1998 ed. 12 min. (SALE) VHS $75 DVD $85

DEVISUALS   2008 WHOLE CATALOG

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