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Week 1 Commission

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4 views20 pages

Week 1 Commission

Uploaded by

samievericio
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Accountancy, Business & Management

Agusan National High School – Senior High School


BUYING AND SELLING
COMMISSION
Quarter 2 Week 1

Accountancy, Business & Management


Agusan National High School – Senior High School
Objectives:
1. illustrate
the different types of
commissions;
2. compute commissions on cash basis and
commissions on installment basis.

Accountancy, Business & Management


Agusan National High School – Senior High School
MOTIVATION COMMISSION
Erick resigned from his job out of boredom and took
a new job as a sales representative. Believing that
he will enjoy more in this new job, he didn’t really
mind what he will get. The following are the options
he was offered:
1. His pay would be through straight
commission basis.
2. He gets a fixed base salary plus a If you were Erick,
commission. which mode of
3. He gets paid through graduated compensation
commission. would you take?
4. He gets paid on commission by installment
basis.
COMMISSION
A COMMISSION is a fee that a business pays to a
salesperson (agent) in exchange for his services in
either facilitating, supervising, or completing a sale.

The commission may be based on a flat arrangement or


as a percentage of the revenue generated by a
salesperson. In other words, commission
(remuneration) is a form of payment to an agent for
services rendered.
COMMISSION
A COMMISSION maintains the relationship between the
employer and the employees of the firm.

It acts as an arrangement between the sales people and


the firm for specific targets that need to be reached.

It may also serve as the reward for the services


rendered by the sales people.
TYPES OF COMMISSION

1. STRAIGHT
COMMISSION
2. SALARY PLUS
COMMISSION
3. GRADUATED
COMMISSION
TYPES OF COMMISSION
TYPES OF COMMISSION
TYPES OF COMMISSION
TYPES OF COMMISSION
TYPES OF COMMISSION
TYPES OF COMMISSION
CHECKING FOR UNDERSTANDING
CHECKING FOR UNDERSTANDING
CHECKING FOR UNDERSTANDING
CHECKING FOR UNDERSTANDING
CHECKING FOR UNDERSTANDING
CHECKING FOR UNDERSTANDING
SOLVE THIS

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