BAUCHI STATE MINISTRY OF EDUCATION

HARMONIZED SCHEME OF WORK

SUBJECT: BUSINESS STUDIES CLASS: JSS I TERM: 1ST

WEEK TOPIC CONTENT

1. Introduction to Business - Meaning of Business Studies
- Importance of Business Studies
- Components of Business Studies
- Carrier opportunities in Business
Studies
2. Office - Meaning
- Types of an office
- functions of an office
3. Office (cont.) - Sections in an Organization
- Differences in an Organization
4. Clerk - Meaning of a clerk
- Functions of a clerk
- Personal qualities of a clerk
5. Clerk (cont.) - Job qualities of a clerk
- Confidentiality of office information
6. Departments in an Organization - Meaning of department
- Various departments in an organization
- Administrative, Personnel, Accounts,
Sales, Planning, Transport etc.
7. Functions of the various - Administrative
Departments - Accounting
- Sales
- Personnel, etc.
8. Functions of the various - Planning, Transport, Production &
Departments (cont.) Purchasing
9. Honesty in Business - Meaning of Truthfulness
- Attributes of Truthful person
10. Honesty (cont.) - Factors that cause people to lie
- Period of being honest
- Consequences of not being honest
11. Honesty (cont.) - Meaning of fair play
- Attributes of fair play
12. Revision Revision
13/14 Examination Examination
BAUCHI STATE MINISTRY OF EDUCATION
 HARMONIZED SCHEME OF WORK

SUBJECT: BUSINESS STUDIES CLASS: JSS I TERM: 2ND

WEEK TOPIC CONTENT

1. Introduction to Commerce - Meaning of commerce
- Importance of commerce
- Activities which aid commerce
2. Commerce (cont.) - Division of commerce
- Classification of commerce
- Types of trade
- Home trade and foreign trade
3. Production - Meaning of production
- Production f goods and services
4. Types of Production - Extractive production
- Manufacturing production
- Constructive production
5. Production (cont.) - Effects of production
- Environment, Society and Production
6. Factors of Production - Land, Labour, Capital and
Entrepreneurship)
- Features of Production
- Importance of factors of Production
7. Occupation - Meaning of occupation
- Types of Occupation
- Individual, Commercial and Services
- Factors affecting occupation
8. Chemicals - Meaning of chemicals
- Ethics in sourcing chemicals
- Differences between chemicals
suitable ad not suitable for use
- Effects
- Ways of controlling chemicals
9. Entrepreneurship - Meaning od Entrepreneurship
- Example of Entrepreneurship
- Differences between Entrepreneurship
and Enterprise
- Importance of Entrepreneurship

10. Business Organization - Features of Business Organization

- Advantages and Disadvantages
 - Examples:
 Sole Proprietorship
 Partnership
 Private Liability Company
(PLC)
 Co-Operative Society
11. Consumer Market and Society - Meaning
- Needs for consumer education
- Effects for lack of consumer education
- Market and society
12. Revision Revision
13/14 Examination Examination

BAUCHI STATE MINISTRY OF EDUCATION

HARMONIZED SCHEME OF WORK
 SUBJECT: BUSINESS STUDIES CLASS: JSS I TERM: 3RD

WEEK TOPIC CONTENT

1. Introduction to Book Keeping - Meaning of book keeping
- Importance of book keeping
- Essential qualities of book keeping
2. Book Keeping (cnt.) - Common book keeping practices
- Book keeping ethics
3. Source of Document - Meaning of Source
- Importance of source document
- Types of source document
(1) Invoice (2) Receipt (3) Credit note
(4) Cheque (5) Debit note
4. Source of Document (cont.) - Cash
- Differences between cash and credit
transaction
- Purposes of source document
5. Journals - Meaning of journal
- Types of journal
(1) General Journals
(2) Special Journals
6. Journals (cont.) - Return Outwards Journal
- Return inwards Journal
7. Double Entry - Meaning of double entry
- Double entry system
- How to treat a credit transaction
- Identify allowance to be credited or
debited
8. Double Entry (cont.) - Treatment of liabilities
- Treatment of expenses
9. Ledger - Meanings of ledgers
10. Classification of Accounts - Real account
- Personal account
- Impersonal account
11. Revision Revision
12. Examination Examination

BAUCHI STATE MINISTRY OF EDUCATION

HARMONIZED SCHEME OF WORK
 SUBJECT: BUSINESS STUDIES CLASS: JSS II TERM: 1ST

WEEK TOPIC CONTENT

1. The Reception Office - Meaning of reception office
- Meaning of receptionist
- Importance of a receptionist
- Qualities of a receptionist
2. The Reception Office (cont.) - How to receive and treat visitors
- The appropriate office dress code
- Documents handled by a receptionist
3. Office Correspondence - Types of correspondence records
- Mail book
- Their various uses
4. Handling of Mail - Procedures for the receipt of mail in an
office
- Handling of incoming/outgoing mail
5. Office Documents - Meaning of office document
- Types of office document
- Purchase document – preparation and
uses
- Sales document – preparation and uses
6. Filing - Meaning of filing
- Filing system
7. Filing (cont.) - Classification of files
- Methods of filing
- Rules of filing
8. Right Attitude to Work - Meaning of Punctuality and Regularity
- Attributes (Commitment, Interest,
Promptness, Consistence, Reward and
Sanction)
9. Right Attitude to Work (cont.) - Meaning of devotion to work
- Effect of punctuality
- Development
10. Trade - Meaning of trade
- Importance of trade
- Forms of trade
- Home trade, Foreign trade
11. Trade (cont.) - Aid of trade
- Role of Custom
- Tools of foreign trade
 12. Revision Revision
13/14 Examination Examination

BAUCHI STATE MINISTRY OF EDUCATION

HARMONIZED SCHEME OF WORK
 SUBJECT: BUSINESS STUDIES CLASS: JSS II TERM: 2ND

WEEK TOPIC CONTENT

1. Market - Meaning of market
- Features of market
- Types of market
- Institution and instrument traded in
each market
2. Market (cont.) - Meaning of buying and selling
- Cash or credit transactions
- Mark up, turn over, profit and loss, cost
of sale
3. Distribution - Meaning of distribution
- Channels of distribution
- Functions of each of the channels of
distribution
4. Distribution (cont.) - Meaning of wholesaler
- Position of the wholesaler
- Functions of the wholesaler
5. Distribution (cont.) - Meaning of retailer
- Types of retailers
- Functions of a retailer
6. Bank Services - Meaning of bank
- Commercial bank
- Services rendered by commercial banks
- Ethical issues in banking
7. Bank Services (cont.) - Types of accounts
 Fixed deposit account
 Saving account
 Current account
- Accepting money
- Withdrawal of money
8. Other Services of a - Travelers cheque
Commercial Bank - Credit card
- Bank draft
- Overdraft
9. Insurance - Meaning of insurance
- Insurance services
- Types of insurance:
 Fire insurance
  Health insurance
 Marine insurance
- Benefits of insurance
10. Entrepreneur Skills - Personal qualities of an entrepreneur
- Business opportunities
11. Consumer Right - Meaning of consumer right
- Responsibility of a consumer
- Shopping tips
12. Revision Revision
13/14 Examination Examination

BAUCHI STATE MINISTRY OF EDUCATION

HARMONIZED SCHEME OF WORK
 SUBJECT: BUSINESS STUDIES CLASS: JSS II TERM: 3RD

WEEK TOPIC CONTENT

1. Book Keeping Ethics - Meaning of T.A.P. (Transparency,
Accountability, Probity)
- Attributes of T.A.P.
- Problems created by lack of T.A.P.
2. Ledger Entries - Meaning of ledger
- Items on ledger: Date, Particulars, Folio,
Discount, Amount
3. Ledger Entries (cont.) - How to record cash received/payment
- Discount received
- Discount allowed
- Contra entry
4. Petty Cash Book - Meaning of petty cash book
- Columns in a petty cash book
- Recording receipt and payment
5. Petty Cash Book (cont.) - Preparation of petty cash book
- Imprest system
- Petty cash book
- Re-imbursement
- Refinement
6. Cash Book - Meaning of cash book
- Types of cash book
- Single column cash book
7. Cash Book (cont) /Double - Meaning of double entry in cash book
Entry - Two column cash book
8. Cash Book (cont.) - Meaning of three column cash book
- Three column cash book
9. Preparation of Cash Book
10. Trade Discount - Meaning of trade discount
- The differences between cash and trade
discount
11. Double Entry - How to record cash receipt and payment
12. Revision Revision
13/14 Examination Examination

BAUCHI STATE MINISTRY OF EDUCATION

HARMONIZED SCHEME OF WORK
 SUBJECT: BUSINESS STUDIES CLASS: JSS III TERM: 1ST

WEEK TOPIC CONTENT

1. Trial Balance - Meaning of trail balance
- Uses of trial balance
- Balance that form the trail balance
2. Trial Balance (cont.) - Formation of trial balance from ledger
- Identification of balance sheet items
3. Trading, Profit and Loss - Purpose of trading profit and loss
Accounts account
- Trading account
- Profit and loss account
4. Trading, Profit and Loss - Methods of trading profit and loss
Accounts (cont.) account
- Rules for constructing a simple trading
profit and loss account
5. Balance Sheet - Meaning of balance sheet
- Contrast of balance sheet
- Uses of balance sheet
6. Balance Sheet (cont.) - Classification of balance sheet items
- Assets
- Liabilities, Capital
7. Balance Sheet (cont.) - Preparation of simple balance sheet
- Vertical format
- T- format
8. Personal Finance - Meaning of personal finance
- Sources of finance for individual
- Consumption and choice
- Scale of preference
9. Personal Finance (cont.) - Modesty
- Attributes of modesty (i.e. Simplicity,
Contentment, Living within one’s
means)
- Effects of living modestly (i.e. Self
control, Low tendency of corrupt
practices, Prudence)
10. Personal Finance (cont.) - Link between modesty and
extravagancies
- Preparation of individual budget
11. Revision Revision
12/13 Examination Examination
BAUCHI STATE MINISTRY OF EDUCATION
HARMONIZED SCHEME OF WORK
 SUBJECT: BUSINESS STUDIES CLASS: JSS III TERM: 2ND

WEEK TOPIC CONTENT

1. Office Procedures - Meaning of office procedures
- Importance of office procedures
2. Office Procedures (cont.) - Procedures for making payment:
(i) Bills
(ii) Invoice
(iii) Receipt
3. Procedures for Making - Payment by cash
Payment - Payment by bank draft
4. Procedures for Making - Payment by cheque
Payment (cont.) - Payment by bank draft
5. Keeping Record of Stock and - The role of wages and salaries office or
Stationary unit
- Preparation of voucher
- Payroll and pay slip advice
6. Stores - Meaning of store
- Meaning of store records
- Types of store records
- Procedures for store procurement
7. Store Records (cont.) - Uses of store procurement
- Importance of store stock taking
- Delivery note
- Gate pass
8. Office Equipment - Meaning of office equipment
- Identification of office equipment
- Types of office equipment
9. Office Equipment (cnt.) - Importance of office equipment
- Uses of office equipment
- Care of office equipment
- Maintenance of typewriter:
(i) A soft brush
(ii) Oil (Typewriter oil)
(iii) Duster
10. Consumer Protection and - Meaning of consumer protection
Awareness - Need for consumer protection
- Meaning of consumer awareness
11. Consumer Protection and - Rights of the consumer
Awareness (cont.) - Organs of consumer protection
- Picture of consumer protection:
 (1) Magazines
(2) Newspaper
(3) Chart
12. Revision Revision
13/14 Examination Examination

BAUCHI STATE MINISTRY OF EDUCATION

HARMONIZED SCHEME OF WORK
 SUBJECT: BUSINESS STUDIES CLASS: JSS III TERM: 3RD

WEEK TOPIC CONTENT

1. Advertising - Meaning of advertising
- Types of advertising
- Function of advertising
2. Advertising (cont.) - Advertising media
- Radio
- Newspaper
- Television
3. Hand Bills - Magazines
- Internet
- Bill board
- Advertising ethics
4. Transportation - Meaning of transportation
- Importance of transportation
5. Transportation (cont.) - Types of transportation:
(a) Road
(b) Air
6. Transportation (cont.) - Types of transportation:
(c) Rail
(d) Water
(e) Pipelines
7. Communication - Meaning of communication
- Post office
- Telephone
8. Communication (cont.) - World Wide Web
- Courier services
- Internet communication
9. Communication (cont.) - Importance of communication in business
- Services provided by communication
agencies
- Postal and Telegraphic services
10. Entrepreneur Skills - Setting simple business goal plan
- Drawing a simple business plan
11. Consumer and Society - Consumer protection agencies
- How to make complaints
- How to seek redress
12. Revision Revision
13/14 Examination Examination