Missouri FFA and Agriculture Education - Student … Customer... · Web viewHave students download and create three different invoices for a fictitious company. Remind students the

AS7

Agriculture Management, Economics, & SalesCustomer Transactions

Unit: Retail Agribusiness Sales

Lesson Title: Customer Transactions

Standards ABS.05.01.01.a. Identify accounting information in AFNR business reporting and management.ABS.05.01.03.a. Identify information needed for an AFNR business manager to monitor performance on a daily, weekly, monthly, quarterly annual basis.ABS.06.05.01.b. Develop effective customer relationships using approaches that are consistent and comprehensive.

Missouri Personal Finance SC.3 Compare the advantages and disadvantages of different payment methods.

CCSS.ELA-Literacy.SL.11-12.1 Initiate and participate effectively in a range of collaborative discussions (one-on-one, in groups, and teacher-led) with diverse partners on grades 11–12 topics, texts, and issues, building on others’ ideas and expressing their own clearly and persuasively.CCSS.ELA-Literacy.SL.11-12.3 Evaluate a speaker’s point of view, reasoning, and use of evidence and rhetoric, assessing the stance, premises, links among ideas, word choice, points of emphasis, and tone used.

Student Learning Objectives

Slide 2 in AS7 Customer Transactions Lesson ObjectiveAfter completing the lesson on customer transactions, students will demonstrate their ability to apply the concept in real-world situations by obtaining a minimum score of 80% on Customer Scenario Role-Plays.

Enabling ObjectivesAs a result of this lesson, the student will…

Page 2

1. Role-play a positive and negative customer service scenario.2. Create a sample invoice.3. Complete an invoice and figure sales tax for business transactions.

Time: Approximately 250 minutes

List of ResourcesBacon K., Boren N., Kirkwood V., Birkenholz R., Plain R., Rohrbach N.

(1988). Agriculture Management and Economics Instructor Guide. Columbia, MO: Instructional Materials Laboratory.

Bacon K., Boren N., Kirkwood V., Birkenholz R., Plain R., Rohrbach N. (1988). Agriculture Management and Economics Student Reference Guide. Columbia, MO: Instructional Materials Laboratory.

Balle, L. (n.d.). How to Make an Invoice in Excel. Retrieved from: http://smallbusiness.chron.com/make-invoice-excel-2130.html.

Business Training Works. (n.d.). Customer Service Tips. Retrieved from: http://www.businesstrainingworks.com/training-resources/21-customer-service-tips.

Friedman, N. (n.d.). 6 Helpful Retail Customer Service Tips. Retrieved from: http://www.telephonedoctor.com/our_blog/6-helpful-retail-customer-service-tips/.

Instructional Materials Laboratory. (1997). Agribusiness Sales, Marketing, and Management Instructor Guide. Columbia, MO: University of Missouri.

Missouri Department of Revenue. (n.d.). Sales Tax Rate Cards. Retrieved from http://www.dort.mo.gov/tax/business/sales/taxcards/.

Sales & Service Curriculum & Contest Guide. (2006, October 1). Retrieved from: www.ffachapter.net/ShowFile.php?DID=1391.

Schneiderheinze R., Wood C. (1997). Agribusiness Sales, Marketing, and Management Student Reference. Columbia, MO: Instructional Materials Laboratory.

List of Tools, Equipment, and SuppliesAS7 PowerPoint PresentationAS7 Activity Sheet and Evaluation PacketNote cards or small sheets of paper for review activityPrinted sales tax cards from: http://www.dort.mo.gov/tax/business/sales/taxcards/

Key TermsSlide 3 in AS7 Customer Transactions

Retail Agribusiness Sales AS7 Customer Transactions

http://www.dort.mo.gov/tax/business/sales/taxcards/

Page 3

The following terms are presented in this lesson (shown in bold italics):Sales TaxTax Exempt


Page 4

Interest Approach: Use an interest approach that will prepare the students for the lesson. Teachers often develop approaches for their unique class and student situations. A possible approach is included here.

Slide 4-7 in AS7 Customer TransactionsCustomer Service: See how students handle each scenario as it is presented on the PowerPoint slide. Select one student to read the scenario and explain how he/she would handle the problem. Choose another student and see how he/she handles it. Have the rest of the class share their thoughts on each student’s actions and what they would have done differently.

To conclude the interest approach, sum up for students that maintaining quality customer service is a large component of a successful business. Customer service includes all aspects of dealing with a customer from returns and exchanges, to answering phones, to making correct sales, placing orders correctly, and dealing with angry customers.


Page 5

Summary of Content and Teaching Strategies

Objective 1: Role-play a positive and negative customer service scenario.

Teaching Strategies Related Content1. Good customer service creates positive

customer relations. Why are customer relations so important to an agricultural business?

Slide 8 in AS7 Customer Transactions

2. How do business owners and salespeople model good customer service in retail situations?


3. Divide class into pairs. Have each pair create a scenario where one of the pair is a customer and the other a salesperson. The customer is either returning an item, just walked into the store, has a question about an item, or is requiring assistance of some sort. Instruct students to role play both a good and a bad example of how to

Customer Relations Help build a long-term relationship

between business and customer Present positive image for business in

community Help owner understand customer’s

wants and needs

Customer Service in Retail Friendly, greet the customer with

something more than, “How can I help you?” – Introduce yourself; Let customers know where you will be when they are ready for you to help them; If they are ready when you greet them, be ready to help them right then

Make eye contact No gum Do not point, but show them to what

they are looking for Compliment their purchase Give your customer options – If you

see something that would benefit, improve, or enhance their purchase, let them know

Live customer comes first, not a phone call

Correct answer is “I can find out for you,” not “I don’t know.”

Smile as customers leave and encourage them to come again


Page 6

handle the situation. AS7.1 is available for students to take notes about their scenario, write a script, etc.

4. Act out scenarios. Have peers critique students positively after each role-play.

Objective 2: Create a sample invoice. Teaching Strategies Related Content

1. Preparing invoices and sales tickets are common duties of anyone working in or owning a business. Why are invoices and sales tickets so important to a business?


2. What information needs to be included on an invoice or sales ticket?


3. Sales ticket booklets can be purchased at most retail office stores, but using electronic resources to design specialized business invoices and sales tickets may set your business apart.

4. Microsoft Excel offers a wide array of invoice templates we will explore.

5. If computers are available, students could be following along step-by-step – or – the PowerPoint slides depict just what to do and students can record these steps on AS7.2. AS7.5 displays these steps along with pictures found on the slide.

Slide 12-17 in AS7 Customer Transactions

Invoices/Sales Tickets Part of a good record keeping system Assist in managing inventory Record of customer purchases Record of each transaction

Invoices and Sales Tickets Need to Contain Date of sale Customer’s name and address Complete description of article sold Discounts, sales tax, and amount due Method of payment Any special instructions


Page 7

6. Have students download and create three different invoices for a fictitious company. Remind students the company name, type, service/product, etc. should fit the type of invoice chosen.

7. Save and print invoices for review.

8. Have students peer review each other’s invoices, giving suggestions for improvements.

Objective 3: Complete an invoice and figure sales tax for business transactions. Teaching Strategies Related Content

1. Let’s get into the specifics of some of the items on the invoice and sales ticket – sales tax and payment method.

2. What is sales tax?


3. Go to http://www.dort.mo.gov/tax/business/sales/taxcards/ to print sales tax cards. These can be printed prior to class and given to students or they can go to the web page, input the information, and generate the card themselves.

4. Once everyone has a card, explain how the sales tax cards would be used in a business transaction.

5. Some transactions may be tax exempt. What does that mean?

Sales Tax Tax charged on purchase price of most

goods Made of state, county, and city sales

tax Business collects sales tax and sends

money to state department of revenue

Tax rates may change from year to year and between locations, so be sure and double check rates before completing any sales tickets or invoices.

Tax Exempt No sales tax is paid on exempt items Item or status of purchaser may affect




Page 8


6. Once sales tax has been figured, we can collect payment. What are some methods of collecting payment? How do you normally purchase goods?


**For enhanced coverage of Personal Finance Competencies, instructors could teach and practice how to write checks following the coverage of this PPT slide.


**For enhanced coverage of Personal Finance Competencies, instructors could teach and practice reading credit card statements following the coverage of this PPT slide.


sales tax exemption – Production items; Usage of item; Sales for direct consumption; Tax exempt groups – Blanket certificate are on file to show tax exempt status for all purchases at that business; Unit certificate shows tax exempt status for specified purchase only

Benefits and Procedures for Using Checks Make record keeping easier Cancelled check provides evidence of

payment Help reduce chance of loss or theft of

cash Convenient for customers

Follow business policy for collecting checks

Check date Compare dollar amount to written

amount Check signature with name on check Make sure check is made out to

business Ask for identification – Compare name

and address on check Call manager if unsure Treat check as cash sale Stamp check for deposit only

Using Credit Cards Verify card – Check amount of

purchase against credit limit, check card against list of stolen cards, check expiration date

Have customer sign credit card receipt – Compare with signature on the card

Give customer card and appropriate copy of receipt

Accepting Sales on Account Check to see if customer has an account

and that account is not over limit Follow established policy concerning

who can charge on customer’s account Record complete description of charged


Page 9

5. Divide students into pairs and have them open a downloaded sales invoice. Have pairs give each other sample purchases to use to fill out the invoice (no discounts, no tax exempt items). Then have students use their sales tax cards to figure sales tax and complete the invoice choosing a different method of payment for each sample.

item along with terms and conditions on sales ticket

Have customer sign sales ticket – Check signature

Give customer copy of sales ticket Record sales ticket in proper ledgers at

end of day Follow up the transaction with normal

billing procedures Credit the account when payment is

received

Review/SummarySlide 23 in AS7 Customer Transactions

Good customer relations make a customer more likely to come back in the future, and having a reputation for being fair and honest will help attract new customers. Good record keeping involves having an organized system for invoices and sales tickets. These can serve as permanent records for business transactions and provide managers and customers information that will be needed in the future.

Review:

Slide 24-27 in AS7 Customer TransactionsReview the scenarios used during the interest approach. This time have one student be the customer and one be the salesperson. Have them use the techniques learned in this lesson to effectively handle each situation. Peers can critique skits for ways to improve each time. For additional fun and review, have students create scenarios of their own to role play.

Slide 28 in AS7 Customer TransactionsOops! What’s That Going To Cost? Each student will write down three problems that may arise from not handling transactions efficiently and effectively. Depending upon class size, have students either post all of their problems on a surface visible for all students or have them group up and select three problems per group to post on a surface visible for all students. Facilitate a class discussion about the outcome of each of these mistakes.

Slide 29 in AS7 Customer TransactionsExit cards: Students will answer the following questions on a note card or small slip of paper and hand to teacher as they exit:


Page 10

What did you learn today about customer transactions? What questions do you still have about customer transactions?

Application

Extended Activities

Prepare and present order-taking scenarios for FFA members to practice in preparation for chapter fundraising. At an FFA meeting, prepare a number of scenarios for members, allowing them to move from station to station getting adequate practice for fundraising.

Invite a panel of retail business owners to class to discuss the importance of customer transactions. Have them share stories of past experiences and prepare some scenarios for students to practice role-playing for them.

Examine students’ placement Supervised Agricultural Experience Programs, having them list the top 10 things they do well pertaining to the content of this lesson and the top 10 things they should work on improving. Visit with students periodically over the next few months to see how their improvement is coming along.

Have students with placement or retail business entrepreneurship Supervised Agricultural Experience Programs prepare and present a presentation for first and second year agriculture students on good customer relations and customer service transactions.

EvaluationCustomer Scenario Role Plays AS7.3Students will complete one invoice transaction and one handling complaint/return transaction. Students can be shown scenario ten minutes prior to role-play. Video tape role-play for teacher to grade at a later time.

Alternate - Paper-pencil Quiz Evaluation AS7.4

Answers to EvaluationEvaluation AS7.3Answers will vary. Use scoring guide on AS7.3 to assess student work.

Alternate Evaluation AS7.41. Answers may include, but are not limited to checks help make record keeping easier; a

cancelled check provides evidence of payment; checks are usually more convenient than cash

2. $3.98 - $6.43 - $5.39


Page 11

3. C4. D5. A6. E7. B


Missouri FFA and Agriculture Education - Student … Customer... · Web viewHave students download and create three different invoices for a fictitious company. Remind students the

Documents