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I.Here are some uses of the word 'sale': a. Make a sale: sell something b. Be on sale: be available to buy c. Unit sales: the number of the things sold d. Sales: A department in a company whose primary task is the purchasing process e. A sale: a period when a shop is charging lower prices on his commodity than usual f. The sales: a period when many shops are having a sale.Definition of Sales:

• Sales is a transaction between two or more parties in which the buyer receives tangible or intangible goods, services, or assets in exchange for money;
• Sales are activities related to selling or the number of goods sold in a given targeted time period.The person who sells goods or service on behalf of the owner is known as a salesperson (salesman or saleswoman ) , but this often refers to someone selling goods in a store/shop, in which case other terms are also common, including salesclerk, shop assistant, and retail clerk.Types of Sales :
• Direct sales: is a type of sales that implies direct contact between a seller and a consumer without involving any third parties.Indirect sales are often made through resellers, such as specialty stores and big-box retailers.In this type, there are an indirect interaction between the seller and the buyer.Instead, sales occur at home, work, online, or other non-store locations.In this type, there are a direct interaction between the seller and the buyer.- Indirect sales: Indirect sales are performed with the help of intermediaries.- Indirect sales are the sale of a good or service by a intermediaries (third-party), such as a partner or affiliate.Direct sales occur in a non-retail environment.There is a passing of title (ownership) of the item, and settlement of its price.The seller sets the conditions under which he accepts to give up his product.There is no personal contact between the seller and the buyer.II. Costs ?Definition of Costs: ?Sales ???

I. Sales
 Definition of Sales:

• Sales is a transaction between two or more parties in which the buyer receives tangible or
  intangible goods, services, or assets in exchange for money;


• Sales are activities related to selling or the number of goods sold in a given targeted time
  period.
   Types of Sales :


• Direct sales: is a type of sales that implies direct contact between a seller and a consumer
  without involving any third parties. Direct sales occur in a non-retail environment. Instead,
  sales occur at home, work, online, or other non-store locations. In this type, there are a direct
  interaction between the seller and the buyer. There is a passing of title (ownership) of the item,
  and settlement of its price. The seller sets the conditions under which he accepts to give up his
  product.


• Indirect sales: Indirect sales are performed with the help of intermediaries.


• Indirect sales are the sale of a good or service by a intermediaries (third-party), such as a
  partner or affiliate. There is no personal contact between the seller and the buyer. Indirect sales
  are often made through resellers, such as specialty stores and big-box retailers. In this type,
  there are an indirect interaction between the seller and the buyer. The person who sells goods
  or service on behalf of the owner is known as a salesperson (salesman or saleswoman ) , but
  this often refers to someone selling goods in a store/shop, in which case other terms are also
  common, including salesclerk, shop assistant, and retail clerk.
   Here are some uses of the word ‘sale’:
  a. Make a sale: sell something
  b. Be on sale: be available to buy
  c. Unit sales: the number of the things sold
  d. Sales: A department in a company whose primary task is the purchasing process
  e. A sale: a period when a shop is charging lower prices on his commodity than usual
  f. The sales: a period when many shops are having a sale.
  II. Costs
   Definition of Costs:
   It refer to the monetary value that a company has spent in order to produce goods;
   Cost of sales (also known as "cost of goods sold" C.O.G.S) refers to the cost required to
  manufacture or purchase a product that is then sold to a customer. Or it refers to the direct
  costs of producing the goods sold by a company.
   THE production process requires expenditures. This amount includes the cost of the materials
  and labor directly used to create the good. It excludes indirect expenses, such as distribution
  costs and sales force costs
   Types of Costs: In Cost Accounting, there are four main types of costs as follows:
   Fixed costs do not change as production change (e.g. set-up, rental) .
   Variable costs change when production change (e.g. materials, supplies).
   Direct costs are directly related to providing the product (e.g. team travel; salaries)
   Indirect costs, overhead costs or overheads are not directly related to production . Indirect
  costs, on the other hand, are expenses unrelated to producing a good or service. An indirect
  cost cannot be easily traced to a product, or project. E.g., with Ford, the direct costs associated
  with each vehicle include tires and steel. However, the electricity used to power the plant is
  considered an indirect cost because the electricity is used for all the products made in the plant.
  Some costs, especially indirect ones, are also called expenses. Costing is the activity of
  calculating costs. Amounts calculated for particular things are costings.
   Margins and Mark-ups: Here are the calculations for one of Nordsee’s boats company :


• Selling price = 50,000 euros


• Direct production costs= 35,000 euros (C.O.G.S)


• Selling price minus direct production costs = *gross margin * = 15,000 euros


• Total costs (including indirect costs) = 40,000 euros


• Selling price minus total costs = net margin or profit = 10,000 euros
   The net margin (or profit margin) is usually expressed as a percentage of the selling
  price. In this case, it is: 20% (10,000 ÷ 50,000 × 100).
   The mark-up is typically expressed as a percentage of the total costs. In this case, it is
  25% (10,000 ÷ 40,000 × 100).