Manage Wholesale and Retail Unit Net Income Training

Learning Outcomes

• Analyze financial statements to identify key drivers of net income in a wholesale and retail unit.
• Evaluate current procedures and practices to determine their impact on net income.
• Implement strategies to increase revenue and reduce costs without compromising service quality.
• Design action plans to address areas of financial underperformance.
• Monitor and report on the effectiveness of implemented procedures in enhancing net income.
• Apply relevant legislation and industry standards to financial management procedures.

Target Audience

This course is designed for unit managers, assistant managers, and team leaders in wholesale and retail environments who are responsible for financial performance and net income growth.

Prerequisites

None — open enrollment.

Course Outline

Practicals

Overview

Practical sessions allow learners to apply theoretical knowledge by working with real or simulated financial data, using spreadsheets and accounting software to calculate net income, perform ratio analysis, and prepare reports. These hands-on activities reinforce understanding and build competence in managing unit net income.

Practical Activities

• Practical 1: Revenue and COGS Calculations — Learners use provided sales and inventory data to calculate revenue, discounts, returns, and cost of goods sold using different inventory methods. (4h)
• Practical 2: Expense Categorisation and Budgeting — Learners categorise a list of expenses into fixed and variable, then prepare a simple expense budget and analyse variances. (4h)
• Practical 3: Financial Ratio Analysis — Learners calculate key profitability ratios from given income statements and interpret the results to make recommendations. (4h)
• Practical 4: Comprehensive Net Income Report — Learners work through a full scenario: record transactions, prepare an income statement, analyse ratios, and present a report. (4h)

Summatives

Each delegate is assessed continuously throughout the course via daily exercises, scored practical assignments, and a final summative test at the end.

Practical Assignments — 30%

Practical assignments are observed and scored against a rubric during the practical sessions. Each delegate's practical mark is averaged into a single 100% score and contributes 30% to the final total.

Daily Exercises — 20%

Every training day ends with a multiple-choice exercise scored out of 100%. The scores from each daily exercise are averaged across the duration of the course to produce a Daily Average mark, which contributes 20% to the final total.

Final Test — 50%

On the last day a final summative test is written. It is a multiple-choice paper with multiple-answer questions: each question may have more than one correct option, and a single wrong selection on a question marks the entire question wrong — no partial credit. The final test is scored out of 100% and contributes 50% to the overall mark.

Final Total

Component	Out of	Weight
Practical Assignments (rubric-scored)	100%	30%
Daily Average (multiple choice)	100%	20%
Final Test (multi-answer multiple choice)	100%	50%
Final Total	—	100%

All marks are recorded on the AATICD LMS and visible to each learner under their account.

Certificate

How it works

• Certificates are auto-generated on the AATICD LMS as soon as the marks pass the 50% threshold.
• Each certificate is a branded PDF with the delegate's name, the course title, the unit standard ID, NQF level, credits, and the date of issue.
• You can download or print your certificate from your LMS dashboard at any time after issue — there's no reissue fee and no expiry date.
• If you scored under 50% you can sit the final test again at the next scheduled session at no extra cost.

Where to find it

Sign in to the LMS, open your dashboard, and your certificates appear under My Certificates. Each entry has a View / Download button and a print option.

Training Discounts

Group discounts apply automatically — the more delegates you enrol, the greater the saving. Discounts are calculated at 3% per 5 delegates, scaling up to 40% off for 100+ delegates.

Delegates	Discount
5	3% off
10	6% off
15	9% off
20	12% off
25	15% off
30	18% off
50	30% off
75	35% off
100	40% off

3% discount per 5 delegates, up to 40% off for 100+ delegates. Contact us for a custom group quote.