Business Studies Scheme of Work for JSS 2 Federal

14 Min Read
Business Studies Curriculum
Business Studies Curriculum

Education Resource Centre Federal Business Studies Scheme of work for JSS 2. Functions of customs and exercise duty –


Definition and explanation of aids to trade
– Different aids to trade
– Means of transportation  (air, rail, road, water, pipeline)
– Importance of transportation to commerce.  
Teacher: Define and explain the term aids to trade. State various aids to trade. Explain various means of transportation
Students: Define trade and mention the means of transport they know.
Material: A photograph showing Aeroplane, car, ship train etc
-Types of advertisement
– Means of advertisement (newspapers, radio, television etc)
– Meaning
-Communication firms
Teacher: Define and explain advertisement. Explain how advertisement aids trade. Explain various means of advertisement and types of advertisement.
Discuss communication and communication firms. Importance to trade
Students: list communication firms they know, also define communication.
Material: A slot of advertisement pictures from newspapers, magazine etc. photographs of communication gadgets to be displayed.   
Definition and explanation
Examples of bank (UBA, GTB, etc) 
Types of Banks
Bank as aid to trade
Definition Types of insurance policies Importance of insurance to trade.
Teacher: Define and explain bank. State the examples of banks. Discuss types of banks e.g. Central , commercial, development banks etc Students: Define banks; take an excursion to a bank. Materials: Pictures of banks activities.  Teacher: Define and explain insurance. Discuss types of insurance policies. State the importance of insurance. Students: Define insurance; take an excursion to an insurance company. Materials: Pictures of insurance firms and things they can insure such as vehicles, houses etc.
Types of warehouse 
Functions of customs and exercise duty Importance of warehouse to trade   Tourism Definition Tourism centres in NigeriaImportance of tourism to trade
Teacher: explain warehouse, types of warehouse and functions of customs and exercise duty in relation to warehouse. Discuss tourism, tourism centres in Nigeria and importance of tourism . Students: define warehouse and say where they have seen warehouse before. Mention tourism centres they have visited. Materials: A photograph of custom officers and warehouse, tourist centres.   
5MARKET Definition Types of market (money, capital and commodity) Career opportunities in the stock exchange market Functions of stock exchange operators e.g. brokers and jobbers.Teacher: Define and explain the term market. Discuss types of market, career opportunities in stock exchange market. Examples of commodity market, functions of brokers and jobbers. Students: Mention the types of market they know with definitions.  
6MARKET (cont.) Definition of buying and selling Meaning of cash and credit sales Advantages of cash and credit sales Document used when credit/cash sales or purchase is made.  Teacher: explain buying and selling, the meaning of cash and credit sales, advantages of cash and credit sales. Sales documents involved. Students: Define market, mention some marketing activities. Materials: A sample of cash receipt, debit and credit invoices. 
7MARKET (cont.)
Calculation of Cost of sales
Turn over
Gross profit/loss
Net profit/loss
Teacher: Discuss and calculate cost of sales, mark-up etc. Students: Define and calculate cost of sales, mark-up, turn over, gross/net profit. Materials: A chart of trading, profit and loss account. 
Meaning of distribution
Channels of distribution
Handling of chemicals in distribution process
Licensed chemical distributors/vendors.
Teacher: Define and explain the word distribution, stating and explaining the channels of distribution. also discuss how chemicals are to be handled when on sales. Students: Mention some chemical producing and distributing firms. Define channel of distribution Materials: A photographs, charts, video clips of regulatory agencies.  
Functions of Channels of distribution: Producer
Teacher: Discuss the functions of each of the channels of distribution with examples. Students: Go for an excursion to a whole to a wholesale or retail shop. Material: A photograph of retail and wholesale activities
10SALES DOCUMENT Sales Document Invoice Performa invoice Receipt Sales daybook Quotation; debit note Teacher: Define and explain invoice, Performa invoice, receipt etc Students: Define and explain sales document and other sales documents as taught Materials: Samples of invoice, receipt, sales day book to be shown to students.
11PURCHASE DOCUMENTS Letter of inquiry Order letter Open and close indent Purchases daybook Credit noteTeacher: Define and explain purchases documents with worked examples. Explain letter of inquiry, order letter etc. Students: Define and explain purchase documents. Sample of letter of enquiry, purchases day book etc.
12THE RECEPTIONIST Meaning and qualitiesDuties of a receptionistHow to receive and treat visitors. Appropriate dress codeTeacher: Define and explain reception and receptionist. State the importance, qualities and duties of a receptionist and how to receive and treat visitors. Charts/diagrams of a receptionist. Sample of visitors book, telephone etc.

Federal Business Studies Scheme of work for JSS


1THE RECEPTION OFFICE Documents Handled by a Receptionist Visitors book Request form Telephone pad How to answer telephone  Teacher: Discuss these documents used by a receptionist Students: Explain how to receive a visitor in their various homes. Sample of telephone pad request form an visitors book.
2OFFICE CORRESPONDENCE Correspondence records: Outgoing mail Departing Use of postage book and franking machine. Handling of mailsTeacher: Discuss type of records, procedures for handling mail. How to use franking machine. Students: Explain how to handle mails design, mail register and practice filling of document. Samples of mail register and franking machine picture should be shown to students  
3OFFICE DOCUMENTS Meaning Types UsesPreparationTeacher: Discuss office documents, types and their uses also how to prepare them. Students: mention any office document they know. Samples of files, register.
4BANK SERVICES Define Bank Mention and explain : Types of banks: Commercial, Central, Development Banks  Teacher: Define and explain what bank is. Mention and briefly explain types of banks. Students: Define bank and tell the activities of a bank. Photographs of banks and banking activities  
5BANK SERVICES (cont.) Commercial bank Explain the services of commercial banksDefine and explain various accounts kept in the bank (fixed, current, serving)Teacher: Define and explain commercial banks, their services, particularly accounts kept. Students: mention commercial banks they know. Pictures/samples of savings, passbook, cheque book etc.  
6BANK SERVICES (cont.) Modern Banking  Services ATMWestern Union Money transfer Money gram etc    Teacher: explain these modern banking services. Students: Describe how ATM card can be used. Samples of ATM card and picture of western Union Money transfer form.
7BANK SERVICES OverdraftLoansTravellers cheque Bank draft Forex (foreign exchange)Ethical issues in the bank.Teacher: Explain these services. Students: define loans, overdraft etc Photograph of these bank documents.
8INSURANCE Definition, principles Service of insurance companiesTypes of insurance; marine, vehicle, aviation etcTeacher: Define and explain insurance, services provided. Types of insurance existing. Students: Define insurance. Chart of insurance companies.  
9INSURANCE  (cont.) Functions of insurance Insurance policies Types of motor vehicle insurances (3rd party/comprehensive)Teacher: define and explain the functions of insurance, insurance policies. Students: Mention the names of insurance companies they know. A photocopy of insurance paper.
10INSURANCE (cont.) Fire insurance Burglary insurance Theft insurance Teacher: Discuss fire insurance, burglary and theft insurance Students: Tell how a house can be burgled or a theft case witnessed.  
11INSURANCE (cont.) Definition of marine insuranceTypes of marine insurance Marine insurance policies    Teacher: Define and explain marine insurance. State types of marine insurance and its policies. Students: Mention objects that can sail on water. Pictures of boat/ship
12INSURANCE (cont.) Life Assurance Definition Types of life Assurance Reasons for taking life AssuranceTeacher: Define and explain life assurance. Students: Define life assurance. Photocopy of life assurance document to be used.

Business Studies Scheme of work for JSS 2Schemeofwork


1INSURANCE (cont.) Insurance Documents Policy note Cover notesInsurance certificates Claim forms  Teacher: Mention and explain Insurance documents Students: Describe how a certificate looks like. Sample of insurance certificate
2INSURANCE (cont.) Insurance Schemes Pension schemeHealth Insurance scheme (NHIS) Benefits of insurance  Teacher: Define and explain insurance schemes, benefits of insurance. Students: Discuss what they understand by NHIS Photocopy of NHIS form  
3INSURANCE (cont.) Types of Policies Accident insurance  Fidelity guarantee Agricultural insurance Export credit insurance. Teacher: Discuss these policies with benefits. Students: Define accident insurance Photograph of agricultural products and accidents scene to be shown to the students 
4LEDGER ENTRIES Meaning of ledgerLedger itemsLedger formatTypes of ledger Preparation of ledger  Teacher: Define a ledger and prepare one. Students: draw a ledger format Samples of ledger account to be used.  
5LEDGER ENTRIES Cash receipt and payment Recording of cash receipt and paymentsDiscount received and discount allowed.Teacher: Discuss cash receipts, prepare accounts that involves cash receipt. Explain discount allowed and received. Students: Define the word discount. A photocopy of receipts cash book  
6PETTY CASH BOOK Meaning Columns in petty cash book Entry balances carried down and brought down.Teacher: define and explain petty cash book. Teach how to make entries and extract balances. Students: Draw the format of a petty cash book Photocopy or real sample of petty cash book as used in the office should be used.
7PETTY CASH BOOK (cont.) Imprest system Petty cash retirement, reimbursement of cashTeacher: Draw the format of petty cash book making relevant entries. Also explain how the petty cashier can be reimbursed or retire money given to him. Sample of petty cash book from an accountant
8CASH BOOK/LEDGER Meaning of Cash Book Types of cash book (single entry)Preparing ledger account from single cash book.Teacher: define cash book, draw the format of cash book. Prepare a ledger account making entries through the cash book. Students: Draw the format of ledger and single column cash book. Sample of ledger account from the school bursar.
9CASH BOOK/LEDGER Double column cash bookItems of double column cash bookContra entries Identifying debit and credit entries.Teacher: Prepare 2 column cash book emphasizing contra entry cases. Students: Define the word contra entry and prepare a double column cash book. A photocopy of cash book and ledger entries.  
10CASH BOOK/LEDGER (cont.) Three column cash bookItems of 3 column cash bookTypes of discountPreparation of 3 column cash bookTeacher: Draw the format of 3 column cash book. Prepare 3 column cash book and make entries into the ledger.
11CASH BOOK/LEDGER (cont.) Differences between cash book and petty cash bookFurther treatment on discountTeacher: State the differences between cash book and petty cash book. Students: Point out the differences in the cash book and petty cash book. Photo of cashbook and petty cash book prepared for one year. 
12CASH BOOK/LEDGER (cont.) Preparation of 3 column cash book with particular reference to credit and debit balances  Teacher: Prepare detailed cash book. Teach the students how to identify balances (credits/debit) Students: Explain what credit and debit balances of an account means. A sample of cash book that has a credit balance.

Share this Article
Leave a comment