Business Studies Scheme of Work for JSS 3 Federal

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Business Studies Scheme of Work
Business Studies Scheme of Work

Education Resource Centre, Business Studies Scheme of work for JSS 3 Federal. Office Equipment,


1OFFICE PROCEDURE Meaning Importance Procedures for preparing bills invoice and receipts  Teacher: Discuss on the meaning and importance of office procedure. Students: Give examples of office procedure. Specimen: bills (e.g. PHCN, NITEL bills, invoices, receipts
2PROCEDURES FOR MAKING PAYMENT CashBank transfer ChequeBank draftE-paymentImprest accountBalance and restoration of imprestStore recordsMeaning  of storeMeaning of store records  Teacher: Guide students to complete specimen of bills, invoices, receipts, cheques, bank drafts and e-payment. Student: Practice preparation of vouchers, pay roll and pay slip advice. Photographs and adding machine should be used.  
3OFFICE PROCEDURE Procedure for store procurement (use of store requisition)Importance of stock takingDelivery note, Gate passTeacher: demonstrate on chalkboard preparation of store records, delivery notes and store requisition Students: Practice preparation of store records and completing a specimen delivery note and gate pass. A chart to be used.
4OFFICE EQUIPMENT Office Equipment Meaning of officeMeaning of office equipment List of office equipment Importance of office equipment.    Teacher: Explain the meaning of office. Students: Identify the different types of equipment Specimen: A chart showing the photograph of office equipment like computer, typewriter, filing cabinet, stapler, adding machine, perforator, office pin etc.  
5OFFICE EQUIPMENT Uses of Office Equipment Use of computerUse of duplicating machineUse of photocopying machine Use of filing cabinet etc Care of office equipment  Teacher: Demonstrate the uses of office equipment and guide the students on how to use and take care of them. Students: Practice how to use office equipment and how to take care of them. Specimen: The equipment should be brought to the class for demonstration.   
6ADVERTISING Advertising Meaning TypesFunctions  Teacher: Explain the meaning, types and functions of advertising. Students: Explain the meaning and list types of advertising. Specimen: A chart should be used for showing the picture
7ADVERTISING  MEDIA Advertising  Media Radio TelevisionNewspaperHandbillMagazinesInternetBillboards etc  Teacher: outline the various advertising media and display in class pictures, newspaper and other advertising materials like radio or television. Students: Develop advertising jingles for a common product. Specimen: Radio or Television should be used for demonstration
8TRANSPORTATION Meaning of transportation Importance of transportation in commerce  Types of transportation (road, rail, air, pipeline etc) Advantages and disadvantages of each type of transportation.Teacher: Explain the meaning of transportation and state the 5 types of transportation we have. Discuss the advantages and disadvantages  Students: Define transportation and list the types of transportation system we have. Specimen: A chart should be used to show the different types of transportation.
9COMMUNICATION Meaning of communication Means of communication PostTelephone World wide webCourier servicesTeacher: Discuss on the meaning of communication and means of communication and an internet. Students: Define communication and give examples of common means of communication. Specimen: A telephone set, GSM Handset, computer set etc should be displayed.  
10COMMUNICATION (b) Importance of communication in business. Services provided by communication agenciesPostal and telegraphic service Telephone servicesInternetCourier servicesTeacher: Explain the role of communication in business and give examples of common means of communication. Students: Discuss the importance of communication in business. Practice how to make calls. Specimen: A chart showing the agencies. 
11SETTING SIMPLE BUSINESS GOALS. Simple Business Goals. Meaning StrengthWeaknessesOpportunitiesThreatsTeacher: Explain the meaning of simple business goals and lead discussion on strength, weaknesses, opportunities and threat to business an entrepreneur wants to pursue. Specimen: A chart, posters and pictures to be used.
12SIMPLE SINGLE BUSINESS PLAN Simple Single Business Plan Procedures for drawing up simple single business plan  Teacher: Discuss on simple single business plan and demonstrate to students procedures for drawing up simple single business plan. Students: Participate in class discussion and draw up simple single business plan. Specimen: A chart or pictures should be use.

Education Resource Centre, Business Studies Scheme of work for JSS 3


1CONSUMER PROTECTION AND AWARENESS Meaning of consumer Need for consumer protection Rights of the consumerOrgans/agencies of consumer protection  Teacher: Explain the meaning and needs of consumer protection agencies and discuss on the roles and responsibilities of each consumer protection Agency. Students: Discuss on the meaning and need for consumer protection Agencies and visit consumer protection agency nearby. Specimen: flip charts and posters.
2HOW TO MAKE COMPLAINTS Meaning of complaintJustified complaintUnjustified complaintSteps in lodging complaintsWriting a complaint letter.  Teacher: Explain the meaning of complaint and discuss on the differences between justified and unjustified consumer complaints. Students: Define a complaint and distinguish between justified and unjustified. Specimen: charts and cardboard sheet should be used to sample a complaint letter for redress.  
3PERSONAL FINANCE Meaning of personal financeSources of finance for individual Uses of personal budget Scale of preferenceTeacher: Define personal finance and discuss the source of finance and items of personal budget. Students: Define personal finance and list the sources of funds. Specimen: cartons, posters, books, calculator and chalkboard to be used. 
4TRIAL BALANCE Meaning of trial balanceRuling of trial balance Functions of trial balance Opening of a ledger accountEntries into the ledger account.  Teacher: define trial balance and explain the ruling and functions of trial balance. Students: Discuss the trial balance and explain the ruling of trial balance. Specimen: chalk board and ruler should be used for illustration  
5BALANCING THE LEDGER ACCOUNT Extraction of balances into the trial balance Identify items of the balance sheet from the trial balanceIdentification of profit and loss items from the trial balance  Teacher: Explain the balance of the ledger account and list the items of balance sheet from the trial balance and profit and loss items. Students: Discuss balancing the ledger account and list the items of balance sheet and profit and loss account. Specimen: Relevant textbooks or workbook  
6TRADING PROFIT AND LOSS ACCOUNT Purpose of preparing trading profit and loss accountRuling of trading profit and loss account Determination of cost of goods soldDetermination of gross profit  Teacher: Explain the purpose of preparing trading Profit and Loss account with the ruling of the trading profit and loss account. Students: Practice exercises in calculating the cost of goods sold, net sales and gross profit. Samples of practiced problems and exercises.
7TRADING PROFIT AND LOSS ACCOUNT Determination of net sales (where there is returns inwards)Determination of net profit or loss Rules for constructing profit and loss account.  Teacher: Discuss the determination of net sale, net profit or loss Students: Practice the exercises. Relevant textbook or workbook.
8BALANCE SHEET Meaning of balance sheet Ruling of balance sheetUses of the balance sheetClassification of balance sheet items assets (fixed assets) Classification of balance sheet items (Fixed Assets)Teacher: Explain the meaning of a balance sheet, the uses of balance sheet and the items. Students: Define balance sheet and list the contents of balance sheet. Ruler, calculators, chalkboard and exercises should be used. 
9CLASSIFICATION OF BALANCE SHEET ITEMS CapitalCurrent liabilitiesPreparation of a simple balance sheet. AssetTeacher: Identify the items in the balance from trial Balance. Exercises should be taken.   
10BOOK KEEPING ETHICS Transparency – meaning Accountability – meaning Probity – meaning Need for transparency, Accountability and probity (TAP)Teacher: Explain and give examples of: Accountability, Transparency and Probity (TAP) and guide the students to determine the need for TAP. Students: Participate in the discussion on the meaning of TAP and explain TAP

Education Resource Centre, Business Studies Scheme of work for JSS 3 Federal. Office Equipment,


1KEYBOARDING Page sizes Uses of each typeNumber of spaces available on each typeDisplayMethods of displayHorizontal VerticalHow to create tables from Insert  Teacher: Explain keyboarding and page size with the number of spaces available on each types. Students: Identify the page and the size. Typewriter or computer is used to display this in the class
2TYPES OF DISPLAY HEADING Main headingSub headingShoulder headingSide heading  Teacher: Explain this heading one after the other main, sub and shoulder heading. Students: List and explain the types of heading we have. A chalkboard should be used and shown.  
3MANUSCRIPT Meaning of manuscriptLonghand manuscriptAbbreviations on manuscriptStandard Printer’s correction signs.Teacher: Explain the meaning of manuscript and printer correction signs. Students: Discuss the meaning of manuscript, abbreviation and correction of printer signs. A manuscript should be used for show.
4ERASING TECHNIQUES Erasing techniquesMethods of erasing Instruments for erasing Erasing techniques Demonstrate erasing on Top copy Carbon copyCopies  Teacher: Explain the meaning of erasing, methods, instrument for erasing. Students: Discuss the meaning of erasing and demonstrate it. A printed paper and carbon copy to be used.  
5CORRECT KEYBOARDING TECHNIQUES The keyboard rows TopUpperHomebottom Divisions of the keyboard Left hand sideRight hand side  Teacher: Show the position of the four rows on the keyboard and demonstrate correct finger position on the keyboard. Students: Point out the position of the four rows on the keyboard. Computer or typewriter is used.  
6ALPHANUMERIC KEYS Alpha numeric keys Identification Soft touch manipulation Correct finger placement on the basic service keys on the Computer keyboard   Teacher: Show the alphanumeric keys or symbols and demonstrate correct finger placement and alphanumeric keys or symbols. Students: Observe the alphanumeric keys or symbols and practice correct finger placement on the basic services key specimen: Computer, keyboard charts to be used.

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