How to organize and manage a school store: A handbook for supervisors of school stores.

104 Pages·04.008 MB·English

by  Ketcham, Wesley N

MOW TO ORGANIZE AND MANAGE A SCHOOD STORE
(A handbook for supervisors of school stores)
A Project
Presented to
the Faculty of the School of Education
The university of Southern C alifornia
In P artial Fulfillm ent
of the Requirements for the Degree
Master of Science in Education
hy
Wesley N« Ketcham
June 1950
UMI Number: EP46401
All rights reserved
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UMI EP46401
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jp/m project report, written under the direction
of the candidate’s adviser and approved by him,
has been presented to and accepted by the Faculty
of the School of Education in partial fulfillment of
the requirements for the degree of Master of
Science in Education.
Date.............................June.*..195.Q.....................
Adviser
Dean
i i
TABLE OF CONTENTS
CHAPTER PAGE
PART I . ORGANIZATION
HOW TO ELAN YOUR STORE ORGANIZATION
1. APPROVAL: low to gain approval for your school
store . . 2
2. HOUSING: How to house your store . . .* . . . . . 8
3. EQUIPMENT: How to equip your store . . . . . . . 14
4. MANAGEMENT: How to operate your store
efficien tly . . ....................... . . . . . . . . . . . 20
5. EMPLOYEES: How to select the store personnel . . 26
6 • CAPITAL: How to finance your store ........................... 32
PART I I . MERCHANDISING
HOW TO BUY, SELL, AND CARE FOR YOUR MERCHANDISE
7. . CHOOSING: How to select the items you w ill
. stock •< • 37
8. BUYING: How to purchase your merchandise . . . . 41
9. STORING: How to operate the storeroom...................... 48
10. SELLING: How to se ll your m erchandise..................... 56
PART III. ACCOUNTING
HOW TO KEEP THE BOOKS
11. LEGAL ASPECTS: How to comply with the law. . • . 64
12 • CONTROLLING THE CASH: How to control the cash. . 71
13. RECORDING: How to handle transactions. . . . . . 76
14. REPORTS: How to prepare the statements • • *' • • 86
BIBLIOGRAPHY . 94
i i i
UST OP EXHIBITS
exhibit page
A. Purchase Order ............................................... 44
B. Perpetual Inventory Perm .................- ...........................................52
G. Physical Inventory Pom ............................................................. 53
D. Pederal Pom for R etail Dealers* Excise Taxes. . . . 67
E. Cash Payments and Expense R ecord.............................................79
P. Sales and Cash Receipts R ecord...................... 80
G. Furniture, Fixtures, Equipment and Buildings
Record 82
H. Depreciation of Business Property Record . . . . . . 83
I. Summary of Business and Statement of Income...................... 87
X. Summary of Business and Statement of Income.......................88
PREFACE
The world today consists of an active society. In th is
- v - - - -
modem society one must he able to "do” in order to "know11.
This philosophy is in accord with the Dewey concept that
”, . .There is no such thing as genuine knowledge and fru it­
fu l understanding except as the offspring of doing. tf Edu­
cation, therefore, should be more than a pursuit of knowledge
for the mere sake of knowledge; it should be a practical thing
that has everyday value. A re a listic approach to educating
modern society has been advocated by Claude C. Crawford^ who
says, ’’A ctivity lie s at the root of a ll education. It is the
fundamental plank in the functional platform .”^ The author
has allowed th is modem philosophy of functional education to
guide him in the w riting of th is handbook.
The purpose of th is handbook is to present a re a listic
method of functionalizing business education for.secondary
schools. It is the author’s opinion that th is purpose can be
achieved through the establishment of a school store operated
by the students. The store would supplement the business cur­
riculum and allow students a respite from dull d rill m aterial.
1 John Dewey, Democracy and Education. New York: The
Macmillan Company, 1916, p. 321.
2 Claude C. Crawford, Functional Education. Los Angeles:
C. C. Crawford, 1949.
3 Ib id ., p . 37.
It is the w riter1s belief that a school store should offer
the following benefits:
1. Provide re a l-life experiences.
2. Help finance student a c tiv itie s.
3. Suggest leisure-tim e a c tiv itie s.
4. Offer valuable service to patrons.
This handbook is organized in three p arts.
Part I suggests methods for solving the in itia l problems the
adm inistrator w ill encounter in organizing the school store.
Part II deals with merchandising problems and presents ways
and means for solving them. Part III is devoted to law and
accounting procedures. A fter gathering a ll the data for th is
project, the contents seemed to fa ll into th is natural pattern.
The data for this handbook was gathered through observa­
tion of school stores, interviews with store personnel, and
study of books and periodical literatu re related to the oper­
ation of school stores. The author wishes to express his
sincere appreciation to Dora Woods Prantz for her many help­
fu l suggestions.
Wesley H. Ketcham
1
PART I . ORGANIZATION
HOW TO PLAN YOUR STORE ORGANIZATION
The organization of a school store, like any
other enterprise, requires careful planning if it
is to f u lfill its objectives. This section is
designed to get you off to the right sta rt. The
reader should make him self fam iliar with the entire
project before in itia tin g the action that is sug­
gested in part I.
2
CHAPTER I . APPROVAL
HOW TO GAIN APPROVAL POR YOUR SCHOOL STORE
A« MOTIVATION: Aids you can employ in gaining approval for
your school sto re.
1. A HAH: It w ill be easier for you to convert others
if you plan your approach f ir s t.
2. ALLIES: E nlisting the aid of others w ill make it
easier to get approval for your school store.
3. SALESMANSHIP: The use of salesmanship techniques
w ill enable you to convince others that you have
a sound plan.
B. DIRECTIONS: Some hints that w ill heir you gain approval
t
for your school sto re.
1. TEACHERS: How to gain approval of teachers fo r your
school sto re• !
a. Give the teachers an explanation of how a store
w ill functionalize the school program by:
(1) Perm itting practical experience in the var­
ious phases of storekeeping.
(2) Supplementing textbook m aterial.
(3) Easing the teacher’s work by providing
proper m otivation.
b. Show the teachers how a store w ill elim inate the
necessity for wasting time in constructing pseudo
re a listic a c tiv itie s.
c. Boll the teachers after giving a thorough explan­
ation of your plan.
d. Secure permission from the adm inistration to con­
duct your survey during school time to give it
statu s.
e. Guarantee anonymity to teachers who complete the
inventory.
STUDENTS: How to gain approval of students for your
school store*
a. Provide academic credit for those students employ­
ed in the school store*
b. Use the store as a commercial laboratory.
c* Use store p ro fits to finance student a c tiv itie s.
d. Arrange a student debate on the question: HShall
we have a school store?"
e. Interest students by publicity in the school paper.
f . Hake the store part of the school program.
g. Submit evidence to the students vfoich w ill show
how they w ill be able to buy supplies at a dis­
count .
h. Conduct a student poll and use the resulting evi­
dence as an argument in favor of your proposal.
PARENTS: How to gain approval of parents for your
sehool store.
a. Ask permission of the school board to send