Module Director/s at AMD



  • Basic knowledge of pricing policy
  • Basic knowledge of distribution policy
  • Methodical competence for the application and transfer of the acquired knowledge
    to other areas

Kosten- und Leistungsrechnung:

  • Knowledge of the objectives, tasks and areas of application of cost and performance accounting
  • Ability to apply the methods of cost and performance accounting in a targeted manner
  • Methodical competence to assess the relevance of cost and performance accounting


Provides an overview of contemporary inventory control systems, sales records, and projections. Students learn the retail method of inventory, how to read operating statements, techniques for planning, and formulas to determine mark-ups, markdowns, open-to-buys, and terms of sales.

Berkeley College Learning Objectives

  • Use current retail and merchandising terminology.
  • Identify best practices and procedures used by retail operations for merchandising and planning.
  • Identify correct mathematical formulas to solve merchandising problems.
  • Analyze basic profit factors and how they can be adapted in order to maximize profit.
  • Determine mark-ups, markdowns, dollar planning and control, inventory control, and terms of sale as related to a retailer’s profit margin.
  • Recognize individual components of the six-month merchandising plan and how each will affect future sales.
  • Utilize Microsoft Excel to complete Open-to-Buy project. 
  • Recognize and evaluate the respective duties and responsibilities of the buyer and the assistant buyer.

This course uses an Online Course Resource (OCR).  You can access the OCR by clicking on the Online Course Resource folder located in the dark blue navigation panel in the upper left corner of your Blackboard course homepage. Easterling, Cynthia R., Flottman, Ellen L., Jernigan, Marian H., & Wuest, Beth E.   Merchandising Mathematics for Retailing.  5th ed. Upper Saddle River, NJ: Pearson Prentice Hall, 2013.  ISBN# 978-013272416-6


*The outline can be updated due to pedagogical freedom exercised by the course instructor.

Week Topic Reading Assignment
Week 1 Class Introduction; Overview of Merchandising and Planning, Retail Operations and Planning Ch 1 Practice Problems
Week 2-3 Review of Basic Merchandising Mathematics, Profitability, Cost of Merchandise Sold, Trade Discounts Ch 2, 3, 4 Practice Problems
Week 4-6 Cost, Retail, Markup, Cumulative Markup, Maintained Markup, Initial Markup, Markdowns Ch 5, 6 Practice Problems Exam (Week 6)
Week 7-9 Inventory Valuation, Shortage, Overage, Gross Margin Return on Inventory (GMROI) Ch 7 Practice Problems Exam (Week 9)
Week 10-12 Dollar Merchandise Plan, Planning Sales, Stock Turnover, Stock-Sales Ratio Ch 8 Practice Problems
Week 13-15 Open-to-Buy and Assortment Planning, Developing Open-to-Buy projects, including use of Microsoft Excel Ch 9 OTB Term Project (Week 14)