The GHTA Retail Advisory Board created a 6 month basic financial statement guideline for new stores. This covers the basic line items and expenses that most new store may encounter and need to consider when starting a new store. These are meant to be guidelines and informational only, your store may need more or less depending on the type of store that you are planning.
Barbara J. Crowhusrt a Retail Makeover Specialist, Business Coach, Writer and Trainer provides an excellent list of viual merchandisng tips for store owners.