Sales Receipts

Author: Anita Homesley

First Authored: April 12, 2012

Last Revised: June 13, 2018

Introduction

Students will learn what a sales receipt is used for and how to write a hand written receipt.

Related Instructional Objectives

Activities in this Lesson

What is a sales receipt and how to fill it out

Lecture

Use the attached PowerPoint and teacher notes to explain what a sales receipt is, the vocabulary, why it is used and how to fill out a receipt.

While most stores use electronic registers that issue a receipt, some businesses still use this system. Some mom and pop stores, sidewalk sales, home based businesses such as Tupperware, Avon, Mary Kay etc, like or need to use hand written receipts. Sometimes traveling salespersons or, if the power goes out a business, will also issue these.

Even if a student is going to work in a business that uses an electronic receipt, it will help the student to understand the mechanics of a hand written receipt.

When customers return merchandise write up a sales return receipt, you must refund the appropriate amount of tax also. It is at the same percent that they purchased it.

Resources and Materials

 

 

 

Practice writing receipts

Guided Practice

 

Print off the PDF "Sales Receipts 4 to a Sheet."  Give students different sales transactions and have them fill out the attached receipts, they could use a tax chart or calculator for the sales tax.

There are some transactions in the notes area at bottom of lesson to start with, continue making up examples until you feel they can practice on their own. There are also finished sales receipts attached for answers. Answers for receipts attached.

After students have done at least one type of receipt with you, you could have students break up into pairs and 1/2 of the students are cashiers and 1/2 customers. The customer could decide what they want to buy and the cashier must fill out a receipt and decide if the desired item/s is/are taxable.

Resources and Materials

 

 

Assessment

Assessment Type: Demonstrations

Students will write receipts for the following transactions completely filling out all information including tax when needed. Teacher will make up different scenarios and write the information on the board.

Use these or make your own scenarios for writing receipts.

  1. Cash Sale Customer purchases 4 pairs of shorts@ $17.00 each, 1 pair of shoes@ $57.00, 1 shirt  at @$32.50, 10 scarves @ $11.00 each. Use your tax chart.
  2. Customer wants to return 3 of the pairs of shorts @$17.00, they decided one was enough. Remember to include tax on the return.
  3. Customer is charging on a house charge, make sure they get the name of the customer. Customer is charging 5 pounds of nails @ $1.10 per pound, 1 yard of chain @ $3.00 a yard and 10 bags of concrete @ $2.50 per bag. Use your tax chart.
  4. Customer is buying toy boat COD. The boat is $150.00, use tax chart and $25 fee for COD.
  5. Customer is buying a stroller for $150.00 and wants to put it on layaway. Use your tax chart. Customer must put 30 percent down, how much is still owed?
  6. Write a paid out for window display services by Acme Window Display Services $150. There is no tax on this business service.

Cash sale

Charge sale

COD

Layaway

On Account

Paid out

Refund

Resources and Materials

Teacher notes

Make sure you have completed the sales tax lesson before doing this one as students need to have that prior information.

Print off the sample sales receipts, there should be 4 to a page, so you may want to print 2-3 pages of receipts per student, so they have lots to practice.

Vocabulary List

COD

A type of transaction in which payment for goods is made at the time of delivery. If the purchaser does not make payment when the good is delivered, then the good will be returned to the seller.Payment can be made by cash, certified check or money order, depending on what is stipulated in the shipping contract.

Sales Receipt Number

Number assigned to this receipt, many times these are pre-printed in numerical order

Bill of Sale

A paper copy of the receipt, another name for a receipt.

Cash

Check if payment is by cash, this is done in case of refund and to reconcile the till at the end of the day. Some businesses also count checks as cash payment, you should put the check number in this spot. This also helps in reconciling cash and checks at end of day.

Charge

This is to indicate whether the payment was made my a credit card sale or a house change. A house charge is a credit card from that specific business and cannot be used at other kinds of stores.

Sold by:

Management will tell you what to write to identify yourself, this could be an assigned employee number or your first name. This is done in case there are any questions later on about the receipt.

Paid Out

This is done when the owner or manager has given permission to pay for goods or services out of the register. Some examples of this would be for a company washing the businesses windows, or they buy some Halloween candy to give out to customers. The owner does not want to leave signed blank checks for these types of transactions.

Lay-Away

Lay-Away is a way to purchase an item without paying the entire cost at once. With this type of sale the item is left in possession of the store and purchaser promises to pay on a regular schedule, as in most installment plans, the layaway customer does not receive the item until it is completely paid for. There is sometimes a fee associated, since the seller must "lay" the item "away" in storage until the payments are completed. If the transaction is not completed, the item is returned to stock and the customer's money is returned minus a fee.

On Account

This is used when a customer pays either on a house charge or lay-away.

Sample transactions

Use these or make your own scenarios for writing receipts.

  1. Cash Sale Customer purchases 2 pairs of pants @ $52.00 each, 1 pair of boots @ $105.50, 12 pairs of socks at @$2.50 each, 1 raincoat @ $41.00. Use your tax chart.
  2. Customer wants to return 10 pairs of the socks @ $2.50 each. Use your tax chart.
  3. Customer is charging on a house charge, make sure they get the name of the customer. Customer is charging 3 crates of oranges @ $11.00 each, 12 onions @ $.50 each, 4 pounds of candy @ $4.50 per pound.
  4. Customer is buying coat COD. Coat is $125.00, use tax chart and $15 fee for COD.
  5. Customer is buying a bicycle for $200 and wants to put it on layaway. Use your tax chart. Customer must put 20 percent down, how much is still owed?
  6. Write a paid out for window painting by ABC Painting Services $50. There is no tax on this business service.