Education Resource Centre, Federal Business Studies Scheme of work for JSS 3. FCT Teaching Scheme –Schemeofwork.com
BUSINESS STUDIES JSS 3 FIRST TERM SCHEME
| WEEK | TOPIC/CONTENTS | ACTIVITIES |
| 1 | OFFICE 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 |
| 2 | PROCEDURES 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. |
| 3 | OFFICE PROCEDURE Procedure for store procurement (use of store requisition)Importance of stock takingDelivery note, Gate pass | Teacher: 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. |
| 4 | OFFICE 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. |
| 5 | OFFICE 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. |
| 6 | ADVERTISING 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 |
| 7 | ADVERTISING 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 |
| 8 | TRANSPORTATION 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. |
| 9 | COMMUNICATION Meaning of communication Means of communication PostTelephone World wide webCourier services | Teacher: 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. |
| 10 | COMMUNICATION (b) Importance of communication in business. Services provided by communication agenciesPostal and telegraphic service Telephone servicesInternetCourier services | Teacher: 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. |
| 11 | SETTING SIMPLE BUSINESS GOALS. Simple Business Goals. Meaning StrengthWeaknessesOpportunitiesThreats | Teacher: 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. |
| 12 | SIMPLE 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. |
| 13 | REVISION | |
| 14 | EXAMINATION |
BUSINESS STUDIES JSS 3 SECOND TERM SCHEME
| WEEK | TOPIC/CONTENTS | ACTIVITIES |
| 1 | CONSUMER 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. |
| 2 | HOW 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. |
| 3 | PERSONAL FINANCE Meaning of personal financeSources of finance for individual Uses of personal budget Scale of preference | Teacher: 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. |
| 4 | TRIAL 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 |
| 5 | BALANCING 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 |
| 6 | TRADING 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. |
| 7 | TRADING 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. |
| 8 | BALANCE 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. |
| 9 | CLASSIFICATION OF BALANCE SHEET ITEMS CapitalCurrent liabilitiesPreparation of a simple balance sheet. Asset | Teacher: Identify the items in the balance from trial Balance. Exercises should be taken. |
| 10 | BOOK 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 |
| 11 | REVISION | |
| 12 | EXAMINATION |
Education Resource Centre, Federal Business Studies Scheme of work for JSS 3. FCT Teaching Scheme –Schemeofwork.com
BUSINESS STUDIES JSS 3 THIRD TERM SCHEME
| WEEK | TOPIC/CONTENTS | ACTIVITIES |
| 1 | KEYBOARDING 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 |
| 2 | TYPES 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. |
| 3 | MANUSCRIPT 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. |
| 4 | ERASING 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. |
| 5 | CORRECT 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. |
| 6 | ALPHANUMERIC 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. |
