Attachment D.docx
DOCX document 36 KB Posted
- Attached to
- BOOKSTORE OPERATIONS
- Solicitation number
- 5400019281
- Issued by
- Greenwood County, South Carolina
About this file
This is an operational accounting framework document for a bookstore operations contract with the State of South Carolina. The document, titled "Attachment D: Breakdown of Operational Income and Expense Line Items," establishes the minimum required format and level of detail for financial reporting by the contractor managing the bookstore operation.
The framework specifies comprehensive accounting categories across all major operational areas. Sales revenue is tracked across thirteen distinct categories including digital textbooks, new and used textbooks from various sources, general merchandise, clothing, gifts, course packs, required class kits, software, magazines, cap and gown rentals, graduation sales, backpacks, and miscellaneous items. Cost of goods sold must be itemized identically to sales categories with corresponding gross profit calculations. Operating expenses are divided into two primary sections: personnel costs (including salaries, fringe benefits, payroll taxes, workers' compensation, and contracted services) and other operating expenses covering administrative, facility, and service costs such as supplies, utilities, maintenance, insurance, equipment, and credit card processing fees. Additional financial line items include commission returns to the college, contractor corporate overhead or administrative fees, interest income, and net profit, with each category calculated both as absolute amounts and as percentages of sales. This standardized accounting structure ensures transparent financial performance measurement and cost allocation accountability for the bookstore operations contract.
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Other files
| File | Type | Posted |
|---|---|---|
| Solicitation.docx | DOCX document | |
| Attachment B.pdf | ||
| Attachment A.pdf | ||
| Attachment C.docx | DOCX document | |
| Q & A Attachment.pdf | ||
| Amendment 1.docx | DOCX document |
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Text version
Attachment D
Breakdown of Operational Income and Expense Line Items
The breakdown of operational income and expense line items shall, at a minimum, be in the same general format and contain the same general degree of detail as included in the following:
1.1 Sales: (less applicable sales taxes , refunds, returns, and authorized at cost sales)
Digital Textbooks New Textbooks from Publisher New Textbooks from Wholesaler General Reference Books Textbook Rentals Used Textbooks Trade Books Open Educational Resources (OER’s) General Merchandise Clothing Gifts Course Packs Required Class Kits Candy and Snacks Cards Software Magazines and Subscriptions Cap and Gown Rentals Graduation Sales Back Packs Other Miscellaneous Sales
Total Net Sales Outcome
1.2 Cost of Goods Sold:
Digital Textbooks New Textbooks from Publisher New Textbooks from Wholesaler General Reference Books Textbook Rentals Used Textbooks Trade Books Open Educational Resources (OER’s) General Merchandise Clothing Gifts Course Packs Required Class Kits Candy and Snacks Cards Software Magazines and Subscriptions Cap and Gown Rentals Graduation Sales Back Packs Other Miscellaneous Sales
Total Cost of Goods Sold Cost of Goods Sold as a % of Sales Gross Profit Gross Profit as a % of Sales
1.3 Operating Expenses:
Personnel Costs:
Salaries FIT (Management Staff) Salaries FIT (Non-Management Staff) Fringe Benefits FIT (Management Staff) Fringe Benefits FIT (Non-Management Staff) Salaries PIT Staff Benefits PIT Staff Contracted Personnel Payroll Taxes Workmen's Compensation Insurance Miscellaneous Personnel Services
Total Personnel Costs
Personnel Costs as a % of Sales Other Operating Expenses: Office Supplies Store Supplies Travel Telephone Advertising Remote Copier Telephones Postage Maintenance and Repairs Electric Gas Water Janitorial Services Pest Control Security Fire-Alarm/equipment Insurance Computer Costs Equipment Rentals Cash Over and Short Collection Expenses Credit Card Charges Vehicle Expenses Armored Vehicle Services Bad Debt Membership Dues Repair to Facilities Office Equipment
Data Processing Equipment Freight In Freight Out Scholarships Licenses and Permits Taxes Other Miscellaneous Operating Expenses
Total Other Operating Expenses
Other Operating Expenses as a % of Sales Total Operating Expenses Operating Expenses as a % of Sales
1.4 Commission Return to College:
Commission Return as a guarantee amount plus % of Sales
1.5 Contractor's Corporate Overhead or Administrative Fee:
Overhead or Fee as a % of Sales
1.6 Total Expenses:
Total Expenses as a % of Sales
1.7 Interest Income:
Interest Income as a % of Sales
1.8 Net Profit:
Net Profit as a % of Sales
File details come from the government source that posted it. Updated .