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Business Studies Scheme For JSS

BUSINESS STUDIES JSS 1 (FIRST TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision.
2. Introduction to Business Studies
(i) Meaning and scope of business studies.
(ii) Elements of integrated business studies e.g. Accounts, Commerce, Office Practice, Shorthand, Typewriting.
3. The Office
(i) The meaning of an office
(ii) Types of office
- Small office
- Large office
(iii) Functions of an office.
4. The departments in an office/organization and heir functions
- Various departments in an organization.
- Purchasing department.
- Account department
- Sales department
- Personnel department
- Research and planning department
- Transport department.
5. Introduction to office equipment. Their functions and uses.
                                  Types of office equipment, e.g.
- Cabinets, typewriter
- Telephone
- Stapler
- Duplicating machine
6. Clerical staff
- The definition
- Personal Qualities.
- Job Qualities.
7. Occupation
- Meaning
- Classification of occupation e.g. Extractive, Constructive and Manufacturing Industry.
8. Trade
- Meaning
- Types of trade
9. Aids to trade and their functions
- Banking
- Insurance
- Communication
- Advertising
10. Direct and indirect services
11. Revision
12. Examination
13. Examination

                    BUSINESS STUDIES JSS 1 (SECOND TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision of Last Term's Work.
2. Production
- Meaning of production
- Factors of production e.g. 
(i) Land
(ii) Labour
(iii) Capital
(iv) Entrepreneur
3. Relationship between Producer and Consumer, and Channels
                                   of Distribution.
- Channels of distribution e.g.
(i) Manufacturer or producer
(ii) Wholesaler
(iii) Retailer
(iv) Consumer.
4. Mail Handling
- Definition of mail
- Incoming and outgoing mail.
- Mail procedures and
- Dispatch book.
5. Mailroom Equipment
- Definition and types of mail room equipment
- Mail opening machine
- Shredding machine
- Scale
- Mail bag etc.
6. Sole Trade
                                   Meanings and features
- Sources of fund
- Advantages
- Disadvantages
7. Partnership
- Meaning
- Features
- Sources of capital fund
- Advantages
- Disadvantages
8. Public Corporation
- Meaning of public Corporation e.g. N.E.P.A, N.T.A, N.I.C.O.N., N.P.A, N.I.T.E.L
- Advantages
- Disadvantages
9. Co-operative Society
- Meaning
- Types of co-operative society
- Sources of capital
- Advantages
- Disadvantages
10. Introduction to book keeping
- Meaning
- Source document e.g. invoice, receipts, cheques, etc.
11. Revision
12. Examination
13. Examination

BUSINESS STUDIES JSS 1 (THIRD TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision of Last Term's Work
2. Preparation of day books
- Sales day book
- Return Inward day Book
- Return Outward day Book
3. Limited Liability Companies
- Public Limited Liabilities
- Company/features
- Sources of fund or Capital
- Advantages
- Disadvantages
4. Private Limited Liability Company
- Features
- Source of capital
- Advantages
- Disadvantages
5. Introduction to typewriting
- Meaning
- Essential parts of the typewriter and their uses
6. Guides to Typewriting
- Correct sitting position
- Care of the typewriter
7. Introduction to Shorthand
- Definition
- History of shorthand
- Importance of shorthand
8. Consonants
- Definition of consonants
- Meaning of vowels
- Introduction to the 1st 6 consonants
9. Consonants
                                   Introduction to the 2nd 8 consonants
10. Vowel Introduction to the 1st Place
                                   Vowel Introduction to the 2nd place vowel
                                   Introduction to the 3rd place
11. Revision
12. Examination 
      BUSINESS STUDIES JSS 2 (FIRST TERM) SCHEME OF WORK

WEEKS TOPICS

1. Revision of JSS 1 Work
2. Reception Office
- Meaning of reception office
- Description of reception office
Receptionist:-
- Meaning
- Importance
- Qualities
3. Duties of Receptionist :-
- How to receive and treat visitors
- How to make and receive phone calls
- Appropriate dress code:
4. Right Attitude to Work
                             Punctuality and regularity
                             Meaning
                             Attribute
- Commitment
- Promptness
- Consistency
Devotion to duty
Meaning
Effects of devotion to duty
5. Documents handled by a receptionist
                             Meaning
                             Examples:-
- Visitors' book
- Request form
- Telephone message pad
- Business card etc.
6. 1st unified test (all subjects)
7. Correspondence records
- Meaning
- Uses
- Types
Business letter
Official letter
Memorandum
8. Handling of Mail
                             Procedure for handling incoming and outgoing mail by post or by
                             hand keeping correspondence and records.
9. Office Documents
- Meaning
- Uses
- Types:-
Sales document
- Price lists
- Quotation
- Invoice
Delivery note
Purchase document
- Enquiring to suppliers
- Quotation
- Order
10. Trade
- Meaning
- Importance
- Forms of trade
- Home trade
- Foreign trade
11. 2nd unified test (all subjects)
12. Revision
13. Examination

      BUSINESS STUDIES JSS 2 (SECOND TERM) SCHEME OF WORK

WEEKS TOPICS
1. Revision of 1st Term's Work/The roles of custom and excise in
                             foreign Trade.
2. Aids to Trade:-
- Banking
- Insurance
- Advertising
- Communication
- Transport
- Tourism
- Warehousing
- Commerce
3. Market
- Definition
- Characteristics
- Types
- Capital market
- Money market
- Commodity market
- Institution and instrument of trade in each of the market.
- Career opportunity in the capital market.
4. Buying and selling
- By cash or credit
- Buying
Methods of buying e.g. auction, inspection, grading and description
5. Calculation of turnover and net profit
- Cost of sale
- Markup
- Turnover
- Profit and loss
6. 1st Unified Test (all subjects)
7. Distribution
- Meaning
- Channels of distribution:-
- Producer/Manufacturer
- Wholesaler
- Retailer
- Consumer
8. Functions of each of the channels of distribution
9. Bank services
                             Commercial bank
- Meaning
- Services rendered:-
Loans, savings, overdraft, safekeeping of valuable goods
- Ethical issues in banking
10. Insurance
- Definition
- Services rendered by insurance
- Types of policies
- Vehicle
- Fire
- Burglary
- Marine
- Life insurance etc.
11. 2nd Unified Test (all subjects)
12. Revision
13. Examination

BUSINESS STUDIES JSS 2 (THIRD TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision of 2nd Term's Work/ The benefits of Insurance
2. Ledger Entries
- Meaning of a ledger
- Items of the ledger
Date, particulars, folio, amount
- How to record cash received and payments:-
- Discount received
- Discount allowed
- Contra entries
3. Petty Cash Book
- Meaning
- Preparation of petty cash book
- Imprest system:
- Cash flow/imprest
- Refinement
- Reimbursement
4. Cash book
                             Meaning of cash book
                             Types:-
- Single column cash book
- Double column cash book
- Single column cash book
- Format and preparation of a single column cash book
5. Double Column Cash Book
- Format and preparation of double column cash book
6. 1st unified test (all subjects)
7. Pitman Shorthand
                             Vowel placement – 1st, 2nd and 3rd placement
                             Types of vowel (eeou)
                             Word drills
8. Pitman Shorthand
                             3rd group of consonants- K, G,N, M, NG, L,W,Y
                             Vowels – 1st place vowels – ah, oo, aw
                                             3rd place vowels – e i oo oo
                             Word drills
9. Pitman Shorthand
                             Consonant R and H
                             Forms of R and H i.e. upward R and H
                             Downward R and H
                             Dipthongs and Trphtongs
- Definition
- Outlines and sings
- Word drill and dictation of passages
- Speed development and accuracy skills
10. Techniques Development in Keyboarding
- Tabulation key – description and uses 
- Linespace regulator:- description and uses
- Carriage return lever – description and uses
11. Methods of Paragraphing
- Blocked
- Indented
- Hanging
Demonstration of the use of the different methods of paragraphing.
12. 2nd unified test (all subjects)
13. Revision and Examination

BUSINESS STUDIES JSS 3 (FIRST TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision
2. Preparation and acceptance of bill and invoice
- Procedure for making payment – by means of cash, cheque, bank draft.
- Preparation and issue of receipt.
3. Preparation and Issues of Receipt.
- The role of wages office, preparation of vouchers, payroll, pay advice, pay slip.
- Various methods of calculating wages, stock records, use of requisition and importance of stock taking.
4. Advertisement.
- Definition, meaning, importance
- Role of advertising and various forms of advertising.
5. Transportation.
- Definition, meaning, importance.
- Means of transportation in Nigeria.
- Advantages and disadvantages of transportation.
6. Communication.
- Meaning, importance, definitions, types.
- Post office as a means of communication.
- Postal and telegraphic services.
(a) Ordinary letter posting services.
(b) Express letters, postage by air.
(c) Parcels – registration of letters
(d) Telephone services – international, trunk, local calls.
7. Preparation of Petty Cash Book.
- Periodic transfer of petty cash balance to ledger.
- Imprest a/c cash float, balance and restoration of imprest.
8. Double entry book-keeping.
- Definition, meaning of double entry 
- Recording transaction in the ledger and balancing the ledger.
9. The trial balance, definition, ruling, preparation and balancing.
10. Trading a/c
- Definition and explanation on sales, cost of goods sold, gross profit.
- Profit and loss a/c – definition, posting of overhead expenses and discount received.
- Determination of net profit.

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Business Studies Scheme For JSS

BUSINESS STUDIES JSS 1 (FIRST TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision.
2. Introduction to Business Studies
(i) Meaning and scope of business studies.
(ii) Elements of integrated business studies e.g. Accounts, Commerce, Office Practice, Shorthand, Typewriting.
3. The Office
(i) The meaning of an office
(ii) Types of office
- Small office
- Large office
(iii) Functions of an office.
4. The departments in an office/organization and heir functions
- Various departments in an organization.
- Purchasing department.
- Account department
- Sales department
- Personnel department
- Research and planning department
- Transport department.
5. Introduction to office equipment. Their functions and uses.
                                  Types of office equipment, e.g.
- Cabinets, typewriter
- Telephone
- Stapler
- Duplicating machine
6. Clerical staff
- The definition
- Personal Qualities.
- Job Qualities.
7. Occupation
- Meaning
- Classification of occupation e.g. Extractive, Constructive and Manufacturing Industry.
8. Trade
- Meaning
- Types of trade
9. Aids to trade and their functions
- Banking
- Insurance
- Communication
- Advertising
10. Direct and indirect services
11. Revision
12. Examination
13. Examination

                    BUSINESS STUDIES JSS 1 (SECOND TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision of Last Term's Work.
2. Production
- Meaning of production
- Factors of production e.g. 
(i) Land
(ii) Labour
(iii) Capital
(iv) Entrepreneur
3. Relationship between Producer and Consumer, and Channels
                                   of Distribution.
- Channels of distribution e.g.
(i) Manufacturer or producer
(ii) Wholesaler
(iii) Retailer
(iv) Consumer.
4. Mail Handling
- Definition of mail
- Incoming and outgoing mail.
- Mail procedures and
- Dispatch book.
5. Mailroom Equipment
- Definition and types of mail room equipment
- Mail opening machine
- Shredding machine
- Scale
- Mail bag etc.
6. Sole Trade
                                   Meanings and features
- Sources of fund
- Advantages
- Disadvantages
7. Partnership
- Meaning
- Features
- Sources of capital fund
- Advantages
- Disadvantages
8. Public Corporation
- Meaning of public Corporation e.g. N.E.P.A, N.T.A, N.I.C.O.N., N.P.A, N.I.T.E.L
- Advantages
- Disadvantages
9. Co-operative Society
- Meaning
- Types of co-operative society
- Sources of capital
- Advantages
- Disadvantages
10. Introduction to book keeping
- Meaning
- Source document e.g. invoice, receipts, cheques, etc.
11. Revision
12. Examination
13. Examination

BUSINESS STUDIES JSS 1 (THIRD TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision of Last Term's Work
2. Preparation of day books
- Sales day book
- Return Inward day Book
- Return Outward day Book
3. Limited Liability Companies
- Public Limited Liabilities
- Company/features
- Sources of fund or Capital
- Advantages
- Disadvantages
4. Private Limited Liability Company
- Features
- Source of capital
- Advantages
- Disadvantages
5. Introduction to typewriting
- Meaning
- Essential parts of the typewriter and their uses
6. Guides to Typewriting
- Correct sitting position
- Care of the typewriter
7. Introduction to Shorthand
- Definition
- History of shorthand
- Importance of shorthand
8. Consonants
- Definition of consonants
- Meaning of vowels
- Introduction to the 1st 6 consonants
9. Consonants
                                   Introduction to the 2nd 8 consonants
10. Vowel Introduction to the 1st Place
                                   Vowel Introduction to the 2nd place vowel
                                   Introduction to the 3rd place
11. Revision
12. Examination 
      BUSINESS STUDIES JSS 2 (FIRST TERM) SCHEME OF WORK

WEEKS TOPICS

1. Revision of JSS 1 Work
2. Reception Office
- Meaning of reception office
- Description of reception office
Receptionist:-
- Meaning
- Importance
- Qualities
3. Duties of Receptionist :-
- How to receive and treat visitors
- How to make and receive phone calls
- Appropriate dress code:
4. Right Attitude to Work
                             Punctuality and regularity
                             Meaning
                             Attribute
- Commitment
- Promptness
- Consistency
Devotion to duty
Meaning
Effects of devotion to duty
5. Documents handled by a receptionist
                             Meaning
                             Examples:-
- Visitors' book
- Request form
- Telephone message pad
- Business card etc.
6. 1st unified test (all subjects)
7. Correspondence records
- Meaning
- Uses
- Types
Business letter
Official letter
Memorandum
8. Handling of Mail
                             Procedure for handling incoming and outgoing mail by post or by
                             hand keeping correspondence and records.
9. Office Documents
- Meaning
- Uses
- Types:-
Sales document
- Price lists
- Quotation
- Invoice
Delivery note
Purchase document
- Enquiring to suppliers
- Quotation
- Order
10. Trade
- Meaning
- Importance
- Forms of trade
- Home trade
- Foreign trade
11. 2nd unified test (all subjects)
12. Revision
13. Examination

      BUSINESS STUDIES JSS 2 (SECOND TERM) SCHEME OF WORK

WEEKS TOPICS
1. Revision of 1st Term's Work/The roles of custom and excise in
                             foreign Trade.
2. Aids to Trade:-
- Banking
- Insurance
- Advertising
- Communication
- Transport
- Tourism
- Warehousing
- Commerce
3. Market
- Definition
- Characteristics
- Types
- Capital market
- Money market
- Commodity market
- Institution and instrument of trade in each of the market.
- Career opportunity in the capital market.
4. Buying and selling
- By cash or credit
- Buying
Methods of buying e.g. auction, inspection, grading and description
5. Calculation of turnover and net profit
- Cost of sale
- Markup
- Turnover
- Profit and loss
6. 1st Unified Test (all subjects)
7. Distribution
- Meaning
- Channels of distribution:-
- Producer/Manufacturer
- Wholesaler
- Retailer
- Consumer
8. Functions of each of the channels of distribution
9. Bank services
                             Commercial bank
- Meaning
- Services rendered:-
Loans, savings, overdraft, safekeeping of valuable goods
- Ethical issues in banking
10. Insurance
- Definition
- Services rendered by insurance
- Types of policies
- Vehicle
- Fire
- Burglary
- Marine
- Life insurance etc.
11. 2nd Unified Test (all subjects)
12. Revision
13. Examination

BUSINESS STUDIES JSS 2 (THIRD TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision of 2nd Term's Work/ The benefits of Insurance
2. Ledger Entries
- Meaning of a ledger
- Items of the ledger
Date, particulars, folio, amount
- How to record cash received and payments:-
- Discount received
- Discount allowed
- Contra entries
3. Petty Cash Book
- Meaning
- Preparation of petty cash book
- Imprest system:
- Cash flow/imprest
- Refinement
- Reimbursement
4. Cash book
                             Meaning of cash book
                             Types:-
- Single column cash book
- Double column cash book
- Single column cash book
- Format and preparation of a single column cash book
5. Double Column Cash Book
- Format and preparation of double column cash book
6. 1st unified test (all subjects)
7. Pitman Shorthand
                             Vowel placement – 1st, 2nd and 3rd placement
                             Types of vowel (eeou)
                             Word drills
8. Pitman Shorthand
                             3rd group of consonants- K, G,N, M, NG, L,W,Y
                             Vowels – 1st place vowels – ah, oo, aw
                                             3rd place vowels – e i oo oo
                             Word drills
9. Pitman Shorthand
                             Consonant R and H
                             Forms of R and H i.e. upward R and H
                             Downward R and H
                             Dipthongs and Trphtongs
- Definition
- Outlines and sings
- Word drill and dictation of passages
- Speed development and accuracy skills
10. Techniques Development in Keyboarding
- Tabulation key – description and uses 
- Linespace regulator:- description and uses
- Carriage return lever – description and uses
11. Methods of Paragraphing
- Blocked
- Indented
- Hanging
Demonstration of the use of the different methods of paragraphing.
12. 2nd unified test (all subjects)
13. Revision and Examination

BUSINESS STUDIES JSS 3 (FIRST TERM) SCHEME OF WORK
WEEKS TOPICS
1. Revision
2. Preparation and acceptance of bill and invoice
- Procedure for making payment – by means of cash, cheque, bank draft.
- Preparation and issue of receipt.
3. Preparation and Issues of Receipt.
- The role of wages office, preparation of vouchers, payroll, pay advice, pay slip.
- Various methods of calculating wages, stock records, use of requisition and importance of stock taking.
4. Advertisement.
- Definition, meaning, importance
- Role of advertising and various forms of advertising.
5. Transportation.
- Definition, meaning, importance.
- Means of transportation in Nigeria.
- Advantages and disadvantages of transportation.
6. Communication.
- Meaning, importance, definitions, types.
- Post office as a means of communication.
- Postal and telegraphic services.
(a) Ordinary letter posting services.
(b) Express letters, postage by air.
(c) Parcels – registration of letters
(d) Telephone services – international, trunk, local calls.
7. Preparation of Petty Cash Book.
- Periodic transfer of petty cash balance to ledger.
- Imprest a/c cash float, balance and restoration of imprest.
8. Double entry book-keeping.
- Definition, meaning of double entry 
- Recording transaction in the ledger and balancing the ledger.
9. The trial balance, definition, ruling, preparation and balancing.
10. Trading a/c
- Definition and explanation on sales, cost of goods sold, gross profit.
- Profit and loss a/c – definition, posting of overhead expenses and discount received.
- Determination of net profit.

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