COSM 1120 Syllabus
Subject Code
COSM
Course Number
1120
Course Title
Salon Management
Prerequisites
Prerequisite/Corequisite: COSM 1000 or ESTH 1000
Corequisites
Terms Offered
Offered Summer on all campuses and Fall on the Athens Campus only
Credit Hours
(3-0-3)
Course Description
This course emphasizes the steps involved in opening and operating a privately owned salon. Topics include law requirements regarding salon and spa employment, taxpayer education, federal and state responsibilities, legal requirements for owning and operating a salon business, business management practices, and public relations and career development.
Course Outcomes
Law Requirements Regarding Employment
Order Description
1 Research and identify the legal aspects of both Federal and State employment laws.
Tax Payer Education / Federal and State Tax Responsibilities
Order Description
1 Describe types of taxes to be filed and paid, to include Annual Income Tax, Estimated Tax,
Self Employment Tax, Employment Tax and State Tax.
2 Justify the reasons for applying for a Federal Tax ID number or Employment ID number
(EIN).
Law Requirements for Owning / Operating a Salon Business
Order Description
1 Identify the appropriate state and local agencies to contact when pursing a business license.
2 Locate and list all application forms to be completed prior to opening a salon business
required by the Georgia State Board of Cosmetology.
3 Recognize and explain the regulatory differences in the requirements for opening a salon
business in a personal residence (i.e. home), from those of opening a traditional salon
business as set forth by the Georgia State Board of Cosmetology.
4 Identify the Georgia State Board of Cosmetology's regulations for the exhibition of salon
signage in the public view.
5 Interpret rules and regulations set forth by the Georgia Fire and Safety Commissioner for
business occupancy to include fire safety and building accessibility laws.
Business Management Practices
Order Description
1 Recognize develop a business plan setting the goals you will need to achieve in order to build
your business from new to as established as you foresee it in the future.
2 Recognize key things to consider when purchasing an established salon.
3 Identify and explain important lease agreements to be addressed between the building owner
and tenant when renting or leasing a space.
4 Compare essential factors to consider in the selection of a location for a salon and explain the
importance of the demographic area when selecting a salon location.
5 Identify all of the types of public utilities needed to operate a fully functional salon business
and identify the criteria required by a public utility company before providing the service.
6 Explain the advantages of purchasing salon malpractice, fire, flood, disability, burglary and
theft insurance.
7 Describe the advantages and disadvantages of individual, partnership, corporation and booth
rental ownerships and include responsibilities for each partnership.
8 Define types of income compensation and methods of payment to include salary, commission,
salary plus commission, and tips.
Public Relations and Career Development
Order Description
1 Describe various ways of marketing to your target audience to bring in new clientele for
expansion of your client base.
2 Collect research and document findings for methods of client retention for the client base you
have built.
3 Summarize appropriate etiquette principles to follow in all client, coworker, and
employer/employee communication interactions (i.e. phone greetings, booking appointments,
closing a sale, appropriate topics of conversation, conflict resolution and handling complaints).
Purchases and Inventory
Order Description
1 Research innovative technology to monitor and maintain management of needed supplies,
over stocking control, petty theft, and inventory of consumption and retail supplies.