Recent Scheme of Work on Business Studies

Syllabus for Junior Secondary




FIRST TERM
JSS 1 JSS 2 JSS 3
WEEK 1: Revision
WEEK 1: Revision
WEEK 1: Revision
WEEK 2

Theme: Overview Of Business Studies

Topic: Introduction to Business Studies

Sub-Topic:
Content:
1 Business Studies:
i. Meaning
ii. Importance
iii. Components
2 Office practice
3 Commerce
4 Book Keeping
5 Keyboarding
6 Career Opportunities
WEEK 2

Theme: Effective Office Practice

Topic: The Reception Office

Sub-Topic:
Content:
1 Reception office:
- Meaning
2 Receptionist
- Meaning
- Importance
- Qualities
3 How to receive and treat visitors
4 Appropriate office dress code
5 Documents handled by the receptionist
WEEK 2

Theme: Effective Office Practice

Topic: Office procedure

Sub-Topic:
Content:
1 Office procedure:
- Meaning
- Importance
2 Procedures for preparing bills, invoice and receipts
3 Procedures for making payments by:
- Cash
- Bank transfer
- Cheque
- Bank draft.
- E-payment
WEEK 3

Theme: Effective Office Practice

Topic: The Office and Office Staff

Sub-Topic:
Content:
1 An Office:
i. Meaning
ii. Types
2 Small Office
3 Large Office
4 Functions
5 The different offices in an organization
6. Clerical staff:
i. meaning
ii. Functions
iii. Qualities
7. Confidentiality of office information
WEEK 3

Theme: Effective Office Practice

Topic: Office Correspondence

Sub-Topic:
Content:
1 Correspondence records:
- Types
- Uses
2 Ways mail come into an organization
3 Handling of mail
WEEK 3

Theme: Effective Office Practice

Topic: Office procedure

Sub-Topic:
Content:
1 Imprest Account Balance and restoration of imprest
2 Store records:
- Meaning of store
- Meaning of store records.
- Procedure for store procurement (use of store requisition)
- Importance of stock taking
3 Delivery note gate pass
WEEK 4

Theme: Effective Office Practice

Topic: Right Attitude to Work

Sub-Topic:
Content:
1 Punctuality and regularity:
i. Meaning
ii. Attributes:
- Commitment
- Interest
- Promptness
- Consistency
- Reward
- Sanctions
2 Devotion to duty:
- Meaning of devotion to duty
- Effect on productivity and development
3 Discuss the rewards and the link between punctuality and regularity
WEEK 4

Theme: Effective Office Practice

Topic: Office documents

Sub-Topic:
Content:
1 Office document:
- Meaning
- Types
2 Sales Documents:
- Preparation
- Uses
3 Purchases documents:
- Preparation
- Uses
WEEK 4

Theme: Effective Office Practice

Topic: Office Equipment

Sub-Topic:
Content:
1 Office equipment
- Meaning
- Identification
- Types
- Importance
- Uses
2 Care of office equipment
WEEK 5

Theme: Effective Office Practice

Topic: The Departments in an office/ organization

Sub-Topic:
Content:
1 Various departments in an organization:
- Administrative
- Purchasing
- Accounting
- Sales
- Personnel
- Planning
- Transport
2 Functions of the various departments
WEEK 5

Theme: Commerce- The Heart Of Business

Topic: Trade

Sub-Topic:
Content:
1 Trade:
- Meaning
- Importance
2 Forms of trade:
- Home trade
- Foreign trade
3 Aids to trade:
- Banking
- Insurance
- Advertising
- Communication
- Transport
- Tourism
- Warehousing
- Commerce
4 Role of Custom and Excise in foreign trade
WEEK 5

Theme: Commerce - The Heart Of Business

Topic: Advertising

Sub-Topic:
Content:
1 Advertising:
- Meaning
- Types
- Functions
2 Advertising media.
- Radio
- Television
- Newspaper
- Handbills
- Magazine
- Internet
- Bill boards, etc
WEEK 6

Theme: Commerce- The Heart Of Business

Topic: Introduction to Commerce and Divisions of Commerce

Sub-Topic:
Content:
1 Commerce
- Meaning
- Importance
2 Activities which aid Commerce
3 Commerce:
-Divisions
- Home
- Foreign Trade
4 Types:
i. Home Trade
- Wholesale
- Retail
5 ii. Foreign Trade
- Import
- Export
WEEK 6

Theme: Commerce- The Heart Of Business

Topic: Market

Sub-Topic:
Content:
1 Market:
- Meaning
- Features
2 Types:
- Capital Market
- Money market
3 Commodity Market Institutions and instruments traded in each Market
4 Careers in the Capital Market
5 Buying and selling:
- Meaning
- By cash
- By Credit
6 Transactions:
- Costs of sale
- Markup,
- Turnover,
- Profit and loss
WEEK 6

Theme: Commerce - The Heart Of Business

Topic: Transportation

Sub-Topic:
Content:
1 Meaning of transportation
2 Importance of transportation in commerce
3 Types of transportation:
- Road
- Air
- Rail
- Water
- Pipeline
4 Advantages and disadvantages of each type of transportation
WEEK 7

Theme: Commerce- The Heart Of Business

Topic: Production and Factors of Production

Sub-Topic:
Content:
1 Production
- meaning
- Types
* Industry:
- Extractive
- Manufacturing
- Constructive
* Commerce
- Trade
- Aids to Trade
*Services
2 Effects of production on the environment/ society
3 Factors of production:
- Land
- Labour
- Capital
- Entrepreneur
WEEK 7

Theme: Commerce- The Heart Of Business

Topic: Distribution

Sub-Topic:
Content:
1 Meaning of Distribution
2 Channels of distribution:
- producer/ manufacturer
- Wholesaler
- Retailer
- Consumer
3 Functions of each of the channels of distribution
4 Licensed chemical vendors
5 Handling and distribution of chemicals
6 Effects of wrong handling of chemicals
7 When production ends
WEEK 7

Theme: Commerce - The Heart Of Business

Topic: Communication

Sub-Topic:
Content:
1 Meaning of Communication
2 Means of communication.
- Post
- Telephone
- World Wide web.
- Courier services
3 Importance of communication in business
4 Services provided by communication agencies:
- Postal and Telegraphic services,
- Telephone Services.
- Internet
- Courier Services
WEEK 8

Theme: Commerce- The Heart Of Business

Topic: Types of Occupation

Sub-Topic:
Content:
1 Occupation
i. Meaning
2 Divisions
- Primary
- Industrial
- Commercial
- Services
3 Factors which affect Occupation
4 Differences between direct and indirect services
WEEK 8

Theme: Commerce- The Heart Of Business

Topic: Bank Service

Sub-Topic:
Content:
Commercial bank
- Definition
- Bank service
- Ethical issues in banking
WEEK 8

Theme: Commerce - The Heart Of Business

Topic: Setting Simple Business Goals

Sub-Topic:
Content:
Simple Business Goals:
- Meaning
- Strength
- Weaknesses
- Opportunities
- Threats
WEEK 9

Theme: Commerce- The Heart Of Business

Topic: Honesty in Business

Sub-Topic:
Content:
1 Meaning of truthfulness
2 Attributes of truthfulness
3 Factors that cause people to lie
4 Rewards for being truthful
5 Consequences of not being truthful
6 Meaning of fair play
7 Attributes of fair play
WEEK 9

Theme: Commerce- The Heart Of Business

Topic: Insurance

Sub-Topic:
Content:
1 Insurance
- Definition
- Insurance Services
2 Types (Policies):
- Vehicle
- Fire
- Burglary
- Marine
- Life insurance
- Pension
- Health
3 Benefits of insurance
WEEK 9

Theme: Commerce - The Heart Of Business

Topic: Simple Single Business Plan

Sub-Topic:
Content:
1 Simple Single Business plan
2 Procedure for drawing up simple single business plan

WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
SECOND TERM
JSS 1 JSS 2 JSS 3
WEEK 1: Revision
WEEK 1: Revision
WEEK 1: Revision
WEEK 2

Theme: Commerce- The Heart Of Business

Topic: Ethics in Sourcing Chemicals

Sub-Topic:
Content:
1 Meaning of Ethics
2 Ethics of sourcing chemicals:
- From licensed chemical vendors
- Good handling techniques
- Good distribution
- Proper disposal
WEEK 2

Theme: Commerce- The Heart Of Business

Topic: Personal Qualities of an Entrepreneur

Sub-Topic:
Content:
Personal qualities of an entrepreneur
WEEK 2

Theme: Commerce - The Heart Of Business

Topic: Consumer Protection Agencies

Sub-Topic:
Content:
Consumer Protection Agencies:
- Meaning
- Need
- Regulators:
- Consumer Protection Council (CPC)
- National communication commission (NCC)
- Standard Organization of Nigeria (SON)
- National Electricity Regulatory Commission (NERC)
- National Agency for Food and Drug Administration and Control (NAFDAC)
- Roles and Responsibilities of Consumer Protection Agencies
WEEK 3

Theme: Commerce- The Heart Of Business

Topic: Entrepreneurship and Importance of Entrepreneurship

Sub-Topic:
Content:
1 Meaning of:
- Entrepreneurship
- Enterprise
- Self-Employment
2 Facilities available for Self Employment
3 Successful Entrepreneurs in:
- Your locality
- Nigeria
- International
4 Importance of Entrepreneurship
WEEK 3

Theme: Commerce- The Heart Of Business

Topic: Business opportunities

Sub-Topic:
Content:
1 Meaning of Business Opportunities
2 Types:
- Local
- National
- International
WEEK 3

Theme: Commerce - The Heart Of Business

Topic: How to make complaints

Sub-Topic:
Content:
1 Meaning of complaint
2 Justified complaint
3 Unjustified complaint
4 Steps in lodging a complaint
WEEK 4

Theme: Commerce- The Heart Of Business

Topic: Forms of Business Organization

Sub-Topic:
Content:
1 Business Organization:
i. Types
- Sole proprietorship
- Partnership
- Limited liability Companies
- Cooperative Societies
2 Advantages and disadvantages of each form of business
WEEK 4

Theme: Commerce- The Heart Of Business

Topic: Consumer Rights

Sub-Topic:
Content:
1 Meaning of Consumer Right
2 Origin of consumerism
3 Eight universal Consumer Rights
WEEK 4

Theme: Commerce - The Heart Of Business

Topic: How to make complaints

Sub-Topic:
Content:
1. Writing a complaint letter
2. Reasons for banning chemicals
3. Procedure for banning chemicals not suitable for use
WEEK 5

Theme: Commerce- The Heart Of Business

Topic: Consumer, Market and Society

Sub-Topic:
Content:
1 Meaning of:
- Consumer
- Market
- Society
2 Need for consumer education
3 Importance of consumer education
4 Consequences of lack of Consumer education
WEEK 5

Theme: Commerce- The Heart Of Business

Topic: Responsibilities of a Consumer

Sub-Topic:
Content:
1 Meaning of consumer responsibility
2 Responsibilities of the consumer
WEEK 5

Theme: Commerce - The Heart Of Business

Topic: How to make complaints

Sub-Topic:
Content:
1. Reasons for restricting chemicals not suitable for use
2. Procedures for restricting chemicals not suitable for use
WEEK 6

Theme: Commerce- The Heart Of Business

Topic: Need for Monitoring and Control of Chemicals

Sub-Topic:
Content:
1 Meaning of chemicals
2 Chemicals suitable and not suitable for use
3 Need for monitoring and controlling:
- Food
- Drugs
- Chemicals
WEEK 6

Theme: Commerce- The Heart Of Business

Topic: Shopping Tips

Sub-Topic:
Content:
1 Meaning of Needs and wants
2 Differences between needs and wants
3 Making decisions about needs and wants
4 Impulse buying
5 Effects of impulse buying
6 After sales Services:
- Warranty
- Installation etc
WEEK 6

Theme: Commerce - The Heart Of Business

Topic: How to seek redress

Sub-Topic:
Content:
1 Meaning of consumer rights and redress
2 Ways of seeking redress
3 Benefits of providing redress
WEEK 7

Theme: Book-Keeping And Business Success

Topic: Introduction to Book-keeping and Source Documents

Sub-Topic:
Content:
1 Meaning of Book-keeping
2 Importance of Book keeping
3 Essential qualities of bookkeeping
4 Common book-keeping practices
5 Meaning of source documents
6 Uses of source documents
7 Types:
i. Invoices:
- Sales invoice
- Purchases
- invoice
ii. Receipts for payment made.
iii. Cash register tapes
iv. Credit notes
v. Debit notes
vi. Cheques
WEEK 7

Theme: Book-Keeping And Business Success

Topic: Book Keeping Ethics

Sub-Topic:
Content:
1 Transparency, accountability and probity:
- Meaning
- Need for TAP
- Attributes of TAP
2 Due process:
- Meaning
- Operation
- Truthfulness
- Openness
- Fairness
- Impartiality
- Due process
- Respect for the rule of law etc
- Problems created by lack of TAP and their solutions
WEEK 7

Theme: Book-Keeping And Business Success

Topic: Personal Finance

Sub-Topic:
Content:
1 Meaning of personal finance
2 Source of finance for individuals
3 Consumption and choice
4 Scale of preference.
5 Modesty:- meaning
6 Attributes:
- simplicity
- living within ones means
- contentment, etc.
7 Effects of living modestly:
- Self control
- Low tendency of corrupt practices.
- prudence etc.
8 Link between Modesty and extravagances
9 Preparation of individual budget.
WEEK 8

Theme: Book-Keeping And Business Success

Topic: Journalsr

Sub-Topic:
Content:
Journal
- Meaning
- Types
- Form of a journal
WEEK 8

Theme: Book-Keeping And Business Success

Topic: Ledger entries

Sub-Topic:
Content:
1 Meaning of Ledger
2 Items on the ledger:
- Date
- Particular folio
- Discounts
- Amount
3 How to record cash received/payment:
- Discount received
- Discount allowed
- Contra entries
WEEK 8

Theme: Book-Keeping And Business Success

Topic: Forms of Trial Balance

Sub-Topic:
Content:
Forms of trial Balance:
- Trading
- Profit and loss account,
- Balance Sheet
WEEK 9

Theme: Book-Keeping And Business Success

Topic: Double Entry Book-keeping

Sub-Topic:
Content:
1 Meaning of double entry Book-keeping
2 Double entry treatment of assets
3 Double entry treatment of liabilities
4 Double entry treatment of expenses
5 Meaning of journals
6 Meaning of Ledgers
7 Classes of ledger
8 Classification of accounts:
i. Real
ii. Nominal
iii. Personal
iv. Impersonal
WEEK 9

Theme: Book-Keeping And Business Success

Topic: Petty Cash Book

Sub-Topic:
Content:
1 Meaning of a petty cash book
2 Columns in a petty cash book
3 Recording receipts and payment in a petty cash book
4 Preparation of petty cash book
5 Imprest system
i. Petty cash
ii. Retirement
iii. Reimbursement
WEEK 9

Theme: Book-Keeping And Business Success

Topic: Trial Balance

Sub-Topic:
Content:
1 Trial balance
- Meaning
- Uses
2 Balances that form the trial balance
3 Formation of trial balance from ledger
4 Identification of balance sheet items on the Trial Balance

WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
THIRD TERM
JSS 1 JSS 2 JSS 3
WEEK 1: Revision
WEEK 1: Revision
WEEK 1: Revision
WEEK 2

Theme: Keyboarding As A Communication Tool

Topic: Introduction to keyboarding

Sub-Topic:
Content:
1. Keyboarding.
i. Meaning
ii. Importance
iii. Correct sitting posture for keyboarding
WEEK 2

Theme: Book-Keeping And Business Success

Topic: Cash Book

Sub-Topic:
Content:
1 Meaning of cash book
2 Types of cash book:
- Single column cash book.
- Two column cash book
3 Items on a cash book.
- Cash column
- Bank column
- Discount column
4 Preparation of cash book
WEEK 2

Theme: Book-Keeping And Business Success

Topic: Trading, Profit and Loss Account

Sub-Topic:
Content:
1 Purpose of trading profit and loss account
2 Trading account
WEEK 3

Theme: Keyboarding As A Communication Tool

Topic: Parts of a Computer Keyboard

Sub-Topic:
Content:
1 Parts of the computer keyboard:
- Uses
2 Similarities between the typewriter and computer keyboard
WEEK 3

Theme: Keyboarding As A Communication Tool

Topic: Printers Correction Signs

Sub-Topic:
Content:
Proof readers marks and signs: - Identification - Uses of each
WEEK 3

Theme: Book-Keeping And Business Success

Topic: Trading, Profit and Loss Account

Sub-Topic:
Content:
1. Profit and loss account
2. Rules for constructing simple profit and loss account
WEEK 4

Theme: Keyboarding As A Communication Tool

Topic: Care of the computer

Sub-Topic:
Content:
1 Care of the Computer
2 Items used for the care of the Computer
WEEK 4

Theme: Keyboarding As A Communication Tool

Topic: Speed development and accuracy skills

Sub-Topic:
Content:
1 Alphabetic sentence drills
2 One line sentence drills
3 Accuracy and speed drills
4 Speed burst of one to ten minutes
WEEK 4

Theme: Book-Keeping And Business Success

Topic: Balance Sheet

Sub-Topic:
Content:
1 Balance Sheet:
- Meaning
- Content
- Uses
2 Classification of items:
- Asset
- Capital
- Liabilities
WEEK 5

Theme: Keyboarding As A Communication Tool

Topic: Correct Keyboarding Techniques

Sub-Topic:
Content:
1 The Keyboard rows:
- Top
- Upper
- Home
- Nottem
2 Divisions of the keyboard:
- Left hand side
- Right hand side
WEEK 5

Theme: Keyboarding As A Communication Tool

Topic: Techniques Development in keyboarding

Sub-Topic:
Content:
1 Create table:
- Techniques of using the create table function
2 Line space regulator:
- Description
- Uses
- Techniques of use
3 Enter key
- Description
- Uses
- Techniques of use
WEEK 5

Theme: Book-Keeping And Business Success

Topic: Balance Sheet

Sub-Topic:
Content:
Preparation of simple Balance Sheet
WEEK 6

Theme: Keyboarding As A Communication Tool

Topic: Home Row Keys

Sub-Topic:
Content:
1 Keyboard rows:
- Top, Upper
- Home
- Nottem
2 Two divisions of the keyboard:
- Left Hand side
- Right hand Size
WEEK 6

Theme: Keyboarding As A Communication Tool

Topic: Paragraphing

Sub-Topic:
Content:
Methods of paragraphing:
- Blocked
- Indented
- Hanging
WEEK 6

Theme: Keyboarding As A Communication Tool

Topic: Business Letters

Sub-Topic:
Content:
Parts of a Business letters:
- Heading
- Opening
- Body
- Closing
- Layout
WEEK 7

Theme: Keyboarding As A Communication Tool

Topic: Alphanumeric Keys

Sub-Topic:
Content:
Alpha numeric Keys:
- Identification
- Soft touch manipulation
WEEK 7

Theme: Keyboarding As A Communication Tool

Topic: Page Setup

Sub-Topic:
Content:
Page setup:
- New Page
- Correct Page Alignment
- Production of document
WEEK 7

Theme: Keyboarding As A Communication Tool

Topic: Business Letters

Sub-Topic:
Content:
Printing of Assignments
WEEK 8

Theme: Keyboarding As A Communication Tool

Topic: Basic Service Keys

Sub-Topic:
Content:
1 Correct finger placement on the basic service keys
2 The manipulation of the basic service Keys using soft touch
WEEK 8

Theme: Keyboarding As A Communication Tool

Topic: Memorandum/ e-mail

Sub-Topic:
Content:
1 Memorandum:
- Meaning
- Features
- Format
2 E-mail
- Definition
- Features
- Format
WEEK 8

Theme: Keyboarding As A Communication Tool

Topic: Simple Tabulation

Sub-Topic:
Content:
Simple Tabulation:
- Table creation
WEEK 9

Theme: Keyboarding As A Communication Tool

Topic: Correct Spacing and Punctuation Marks

Sub-Topic:
Content:
Correct Spacing and Punctuation Marks:
-Identification
-Correct finger placement
-Correct use of punctuation mark keys
-Correct spacing after punctuation marks
WEEK 9

Theme: Keyboarding As A Communication Tool

Topic: Memorandum/ e-mail (Cont.).

Sub-Topic:
Content:
1 Memorandum:
- Meaning
- Features
- Format
2 E-mail
- Definition
- Features
- Format
WEEK 9

Theme: Keyboarding As A Communication Tool

Topic: Simple Tabulation

Sub-Topic:
Content:
Keyboard Items into a table

WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION
WEEK 10: REVISION AND EXAMININATION





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We provide educational resources/materials, curriculum guide, syllabus, scheme of work, lesson note & plan, waec, jamb, O-level & advance level GCE lessons/tutorial classes, on various topics, subjects, career, disciplines & department etc. for all the Class of Learners

Facts about Teachers

● ● ● Teachers Are Great No Controversy.

● ● ● Teachers are like candles, they burn themselves to light others.

● ● ● Teachers don't teach for the money.

● ● ● Every great mind was once taught by some brilliant teachers.

● ● ● Teachers are the second parents we have.

● ● ● If you can write your name, thank your teacher.

Teaching slogans

● ● ● Until the learner learns the teacher has not taught.

● ● ● I hear and forget, I see and remember, I do and know.

● ● ● The good teacher explains. The superior teacher demonstrates. The great teacher inspires.