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

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

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

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

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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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.