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Chapter 5 of 14 • In quality control

Merchandising Operations

How a shop records buying goods, selling them, and reporting the profit it makes on those sales.

35
Games
7
Things you can do

By the end of this chapter

All 35 games

Nothing is hidden here. Games still being checked are listed, and so are the ones not built yet.

01
Icon Memory Match
Built and working. Being checked by hand.
In quality control
02
Operating Cycle Diagram-Builder
Built and working. Being checked by hand.
In quality control
03
Buyer/Seller Mirror Sort
Built and working. Being checked by hand.
In quality control
05
Multi-Step IS Ladder Labeller
Built and working. Being checked by hand.
In quality control
06
Pop the Right Term
Built and working. Being checked by hand.
In quality control
08
Inventory or Op Expense? Slice
Built and working. Being checked by hand.
In quality control
09
Flow of Goods — Perpetual Cycle Tutorial
Built and working. Being checked by hand.
In quality control
10
Read the Purchase Invoice
Built and working. Being checked by hand.
In quality control
12
Build the Basic Purchase Entry
Built and working. Being checked by hand.
In quality control
14
Why Perpetual Credits Inventory (not a Contra)
Built and working. Being checked by hand.
In quality control
15
The 2/10 n/30 Discount Window
Built and working. Being checked by hand.
In quality control
16
Purchase Return — Read the Debit Memo
Built and working. Being checked by hand.
In quality control
17
Watch the Net Purchases Bar Shrink
Built and working. Being checked by hand.
In quality control
19
Every Sale = TWO Entries
Built and working. Being checked by hand.
In quality control
20
Read the Sales Invoice
Built and working. Being checked by hand.
In quality control
21
Two-Entry Sale — Build from the Invoice
Built and working. Being checked by hand.
In quality control
22
Sales Return vs Allowance — Side-by-Side
Built and working. Being checked by hand.
In quality control
23
The Sales Discount Window
Built and working. Being checked by hand.
In quality control
24
Contra-R is Debit-Normal (the carve-out concept)
Built and working. Being checked by hand.
In quality control
25
Slice the Contra-Revenues
Built and working. Being checked by hand.
In quality control
27
Net Sales Waterfall
Built and working. Being checked by hand.
In quality control
28
The Multi-Step Ladder — Watch It Build
Built and working. Being checked by hand.
In quality control
30
Stack the Income Statement
In quality control
31
Build the Multi-Step IS
Built and working. Being checked by hand.
In quality control
36
Fix the Merchandising Income Statement
Built and working. Being checked by hand.
In quality control
37
Concept Racer — Chapter 5 Review
Built and working. Being checked by hand.
In quality control
38
Gadgetworks and Blue Wave Full Cycle
Built and working. Being checked by hand.
In quality control
39
Chapter 5 Mastery Quiz
Built and working. Being checked by hand.
In quality control
40
Discount-After-Return Waterfall
Built and working. Being checked by hand.
In quality control
41
Invoice to Inventory
Built and working. Being checked by hand.
In quality control
42
Freight-In Capture
Built and working. Being checked by hand.
In quality control
43
FOB & Freight — Whose Cost, Which Account?
Built and working. Being checked by hand.
In quality control
44
Income from Operations — The Fourth Subtotal
Built and working. Being checked by hand.
In quality control
45
Gross Profit Margin & Profit Margin
Built and working. Being checked by hand.
In quality control
46
Gross vs Net — Two Ways to Record the Discount
Built and working. Being checked by hand.
In quality control

Playable now means the game is finished, has been tested by hand on real phones, and you can open the current version on this website today. Ready - in final checks means it has passed testing on phones and is waiting on its last checks before we publish it here. In quality control means the game is built and working, and is being checked by hand - language, phone layout, and whether a student could pass it by guessing. In build means it is designed but not written yet. These labels are worked out from our own test records, not set by hand, so a game cannot be shown as further along than the evidence supports.

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Effective Date: August 2026

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