BUSINESS STUDIES (GRADE 8)

SCHEME OF WORK AND LESSON NOTES FOR FIRST

TERM 2024/2025 SESSION

SEPTEMBER 9, 2024
PRINCETON COLLEGE
9/33 OLATUNDE ONIMOLE STREET, SURELERE LAGOS.
Weeks Topics Sub-Topics
1 Review of Third Term’s Review of Second Term’s Examination
Examination Questions Questions
A. Meaning and description of the
The Reception Office reception office
B. The Receptionist:
i. Meaning
ii. Qualities of a receptionist
iii. Importance of a
receptionist

2 Duties of a Receptionist
i. How to receive and treat visitors
ii. Procedures involved in answering
a telephone call
iii. Appropriate office dress code for
workers
3 The Document Handled i. Documents handled by a
by a Receptionist receptionist
ii. Uses of the documents handled
by a receptionist
iii. Meaning of office procedure
iv. Importance of office procedure
4 Office Correspondence i. Meaning of office correspondence
ii. Purpose of office correspondence
iii. Types of office correspondence
iv. Procedure for handling mails in
office correspondence
5 Trade A. Meaning of Trade
B. Forms of Trade:
i. Home trade (Wholesale
trade and Retail trade)
ii. Foreign trade (import,
export and entrepot)
C. Importance of trade
Aids to Trade
A. Services that aid trade:
i. Banking
ii. Advertising
iii. Insurance
iv. Communication
v. Transport
vi. Tourism
vii. Warehousing
 viii. E- commerce
B. Role of the Customs and Excise
Department in foreign trade

6 Office Documents i. Meaning of office documents

ii. Types of office documents
iii. Uses of office documents
iv. Meaning of office procedures
v. Importance of office procedures
7 Office Correspondence
(Continued) i. Meaning of filing
ii. Types of filing system
iii. Characteristics of an efficient
filing system
iv. Classification of filing systems
v. Procedures for filing documents
8 Right Attitude to Work i. Meaning of work
ii. Meaning of right attitude to work
iii. Consequences of a negative
attitude to work
iv. Rewards of a positive attitude to
work

9 Right Attitude to Work i. Concept of punctuality and

(Continued) regularity
ii. Devotion to duty
- Effect of devotion to duty
10 Revision Revision of the term’s work
11/12 Examination Examination
Week 1
Duration: 40 Minutes (Period 1)

Topic: Review of Third term’s Examination Questions

Reference Text: Examination Past Questions, Third Term Business Studies
Note, Business Studies for Junior Secondary School Book One by O.A
Lawal, F.O.C. Ezeah, J.E. Yaro, etal.

OBJECTIVES: At the end of the lesson, students should be able to:

i. review the previous examination questions.

ii. state the most appropriate answers or the expected answers and why they
are so.

Content
1.Explain the following terms

i. Shorthand

Shorthand may be defined as an art or system of representing spoken sounds

(words) with written signs. It is the art of representing spoken words with
written signs.
ii. Stenographer

A person who writes shorthand

iii. Stenography

The process of writing in shorthand is called stenography, from

the Greek, stenos means (narrow) and graphein means (to write).

b. Mention four (4) materials needed in writing shorthand.

H.B. Pencil
A radio tape for dictation
Shorthand pad
Shorthand textbook & key
A chair and a table.
2. Define Daybook (Journal)

Journals may be defined as a subsidiary book of account or a book of original

entry used to record credit transactions. (Goods that are yet to be paid for). It is
a day book in which transaction are recorded in chronological order.

b. List and explain four (4) types of Journals/Day Book

I. Purchases day book/journal

II. Sales day book/ journal
III. Sales returns journal
IV. Purchases returns journal

Sales Journal or sales daybook: - This is the book of original entry that is used
to record all credit sales.

Purchases journal or Purchases daybook: This is the book of original in which

credit purchases are recorded.

Returns inward daybook/sales return journal: - This is the book of original used
to record sales returns.

Purchases returns or returns outwards daybook: This is the book of original

entry used to record the number of purchases returns (goods returned).

3. Tunde Ayala sold some goods in the month of March. Enter the following in
his Sales Daybook.

May 6. Sold to D.Y. industries:

2 cases of refresh soap@ $6600 a carton

May 12. Sold to Nigercem ltd:

20 bags if cements @ $1850 each

12 cartons of juice @ $2480 a carton

8 boxes of nails @ $500 a box

Date Particulars Folio Details Amount

May 6 Sold to D.Y.

industries:
 2 cases of
refresh soap@
13200
$6600 a
carton

Sold to
Nigercem ltd:
May 12 20 bags of
cements @
$1850 each

Sales A/C cr
37000

50200

4. a. List three (3) ways of taking care of a typewriter.

i. Typewriter must not be moved from one desk to another

ii. You must clean the typeface daily after use
iii. When typewriters are not in use, you must cover them properly
iv. Dust the outside of typewriter and your desk after use
v. A technician must be called if it develops any fault.
b. list seven parts of a typewriter.

i. Carriage lever or carriage release

ii. Cylinder
iii. Cylinder knobs
iv. Inter liner.
v. Line space regulator
vi. Line space lever
vii. Margin release
viii. Margin stops
ix. Paper bail/paper grips
x. Paper release lever
xi. Paper scale
xii. Ribbon switch
xiii. Shift keys
 5. Advantages of a public limited liability company.
a. A public limited company can sell its shares to the public.
b. It has wide borrowing powers and can borrow money from the public for
expansion purposes.
c. After satisfying laid down condition, it can be listed on the Stock
Exchange and become a quoted company.
d. A quoted company has a wide market for its share. This enables
shareholders to buy and sell share easily.
e. A public limited company engaged in different lines of business can
spread its risk over many areas and thus increase its ability to make profit.
f. The liability of business/company is limited.

b. Mention four disadvantages of a public limited liability company.

a. They are large and complex organization, which are costly to form
b. A public limited company lacks privacy and its activities and records are
under constant public view.
c. Annual reports and accounts must be published.
d. All information required by the Companies and Allied Matters Act and its
amendments, have to be disclosed in annual report and accounts.
e. Private individuals’ shareholders, who own few shares, may not be able
to influence company policy.

6 a. State six (6) types of source documents

Invoice

Debit note

Credit note

Cheque

Petty cash voucher

Statement of account

b. Explain two uses of source documents

PETTY CASH VOUCHER: This is the document, which covers small payments
for expenses credited to the petty cash book.
CHEQUE: This is an unconditional order in writing addressed by the drawer to
the banker to pay on demand a specified sum of money to the person named as
payee on the cheque

INVOICE: This is a document used in business, which gives a complete summary

of all transactions

CREDIT NOTE: This is a document sent by the seller to the buyer to correct an
overcharge.

c. Mention two (2) advantages of keyboarding.

It helps to learn new skill

It improves accuracy
Duration: 40 Minutes (Period 2)

Topic: The Reception Office

OBJECTIVES: At the end of the lesson, students should be able to:

i. define and describe the reception office.

ii. explain the meaning of a receptionist.
iii. list the job and personal qualities of a receptionist.
iv. state the importance of a receptionist.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Page 1-2
TEACHING METHODS: The teacher shows the image of a reception office
and allows the students to describe the office, and state what a person who
works in a reception office is called.
Visit a reception office and describe how it looks like.
TEACHING MATERIALS: Images of a reception office in an organisation,
samples of office equipment
VIDEO LINK: https://www.youtube.com/watch?v=o1v6HKnHAYE
https://www.youtube.com/watch?v=o1v6HKnHAYE&t=109s

Content
Public and private organisations are regularly besieged by visitors from all
walks of life for various activities. Most large businesses and medium-sized
firms usually have a special room, where all visitors to the organisation are
received and directed, to the different offices they wish to visit.
The reception office is where visitors to an organisation are received, directed
and attended to. It is the first point of physical contact with a company or an
establishment.
The way a client or customer is received influences his assessment of
the organisation. This is why some organisations makes the reception
office cosy and imposing.
The equipment commonly found in a reception office:
• Reception desk and good office
• An office chair for the receptionist
• Chairs for guests, while waiting.
• Wall clock
• Calendar
• A table to hold magazines, fliers about the organisation or to
provide guests with a place to put their laptop or baggage
while waiting.
• Staplers etc.
Who is a Receptionist?
A receptionist is an important member of the business organisation.
He/ She is the point of communication between the organisation and
the external environment.
The receptionist is a staff of an organisation, who is usually in the waiting area
of an office, such as lobby or front office, and responsible for receiving and
directing visitors to the organisation.
The receptionist is usually the first person a visitor sees, immediately after he or
she enters an organisation. This is because the reception office is usually
located, near the main entrance of the building.
QUALITIES OF A RECEPTIONIST

Mainly there are two kinds of qualities of a receptionist, which are job qualities
and personal qualities.

The job qualities are the qualities that the job or the organization requires from
the receptionist. i.e., on the job quality, while the personal qualities are the
qualities that the receptionist must possess before going to apply as a
receptionist.

Job Qualities

1. Must be punctual
2. Must be hardworking
3. Must be truthful
4. Must have experience of the job
5. Must be careful at work
6. Must be ready to accept local training

Personal Qualities

1. Must have a pleasing personality

2. Must be smart in appearance and in dressing
3. Must be well educated and have the ability to communicate with
people
4. Must have a thorough knowledge of the organization and give correct
information
5. Must have good telephone manners
6. Must have self-control

EVALUATION (classwork)

(a) Describe a reception office?

(b) Give three (3) description of a typical reception office.
(c) List five (5) qualities of a receptionist.

ASSIGNMENT

Mention five (5) duties of a receptionist in the hospital.

Week 2
Duration: 40 Minutes (Period 1)

Topic: Duties of a Receptionist

OBJECTIVES: At the end of the lesson, students should be able to:

i. state how a receptionist should treat visitors.
ii. describe the procedure for handling telephone calls.
iii. explain appropriate office dress code.
REFERENCE TEXT: Business Studies for Junior Secondary Schools
revised edition.O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Pages 2-3
TEACHING METHODS: The students will participate in role-playing
scenarios where they act as receptionists, handling common tasks such as
greeting visitors, answering calls, and managing appointments.
TEACHING MATERIALS: Role-play cards that describe different roles (e.g.,
a client arriving for an appointment, a delivery person, an upset customer)
VIDEO LINK: https://www.youtube.com/watch?v=o1v6HKnHAYE

Content

The size of an organization will determine the duties performed by the

receptionist. Whatever the size of an organization, the receptionist performs the
following basic duties:
 i. The receptionist welcomes visitors courteously into the organisation and
gives them prompt attention.
ii. The receptionist receives information from visitors, especially for officers
who are not in the office at the time of the visit.
iii. In some departments where visitors are not allowed, the receptionist uses
the intercom to inform the officer of the visitor’s presence.
iv. The receptionist records names and addresses of all visitors to the
organization.
v. The receptionist directs visitors to the section or the officer they have
come to see.
In summary, the duties of a receptionist include receiving visitors, calls and
handling some documents.

How to receive and treat visitors

As the first contact person anyone meets within an organisation, receptionists
play an important role. Making a great first impression on visitors will speak
well of the organisation.

Greet all visitors loudly and

clearly with a warm Listening attentively to
smile.Follow that greeting with a what the visitors has to say.
friendly "How may i help you?"

Ask visitors whom their

appointment is with..You can Be polite to visitors and
also offer magazine to speak in a clear and calm
read,while you let the officers manner.
they came to see,know their
guest has arrived.
Procedures in receiving telephone calls
Receiving calls is a major duty of a receptionist. Below are guidelines to follow
when answering the telephone;

APPROPRIATE OFFICE DRESS CODE

A work dress code is a set of standards or rules that some companies develop
for their employees, about what is appropriate to wear to work and what is not
appropriate to wear to work.
The way and manner a person dresses determine how other people assess him or
her. A decent and co-operate dressing is required of a receptionist so as to
appear smart.
If a person has formed a good habit of dressing appropriately for formal and
non-formal occasions, he or she will be creating a good impression of herself or
himself and that of his/ her organisation.

EVALUATION (classwork)
1. Describe three (3) procedures in receiving telephone calls?
2. Identify two (2) ways in which a receptionist can receive a visitor.
Period 2
Duration: 40 Minutes

Topic: Documents Handled by a Receptionist

OBJECTIVES: At the end of the lesson, students should be able to:
i. state and identify the use of the documents e.g., visitor’s book, request
form handled by a receptionist.
ii. discuss office procedures.
iii. highlight the importance of office procedures.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Pages 3-5
TEACHING METHODS: The teacher comes to the class with some
documents like visitors’ log, business card, GSM directory etc.
The students will identify the documents and explain how they help in the
effective operation of a front-desk office.
TEACHING MATERIALS: Real-life documents, online pictures of the
documents
VIDEO LINK: https://www.youtube.com/watch?v=ykGYvtpM-oc

Content
Documents handled by a receptionist are used in making work easier in the
office and enables the receptionist to carry out her responsibility effectively.

USES OF DOCUMENTS HANDLED BY RECEPTIONIST

i. VISITORS’ BOOK OR VISITORS’ REGISTER:
It is used for recording the details of all visitors to the organization. The book is
helpful when there is need to re-establish contact with a visitor.

It contains the following:

1. The visitor’s name
2. The visiting office
3. The purpose of visit
4. The time of arrival
5. The time of departure
6. The signature
7. The date.
8. Comments about their visit (optional)

A Visitors’ Book

ii. TELEPHONE MESSAGE PAD

This is used to record useful telephone messages received on behalf of an

officer in his absence. Callers should be treated with courtesy and with a clear
voice. The receptionist collects the message and records it on the telephone
message pad.

A telephone message pad

iii. APPOINTMENT REGISTER

A receptionist keeps appointment register to record information concerning

visitors on appointment. Appointment register makes it easy for a receptionist to
know the number of people on appointment.

Appointment register indicates the following:

a. The name of the visitor
b. The appointment time
c. The date of the appointment
d. The visiting office or the department.

iv. BUSINESS CARD

Business card which is also known as complimentary or introductory card, is a
small card used by an officer of an organization to identify himself or herself.

What the business card shows

5. VISITOR’S REQUEST FORM/ VISITOR’S SLIP

In some offices, it is very necessary to complete the request form before a
visitor can be allowed to see any officer. When the form has been duly
completed, it is passed to the officer who will indicate if he/she should be
allowed in or not. It is mostly used in Government Offices

6. TELEPHONE DIRECTORY
This is current and updated information about important places, offices and the
telephone contacts and addresses within the state or country. It is the duty of the
receptionist to keep this information and study it, so as to know telephone and
address contacts of organizations around the country.
A telephone directory is useful to a receptionist, especially for easy tracing of
customers and suppliers’ telephone numbers.
7. THE DIARY
Diary is another document that a receptionist must keep.

A diary is a record book for keeping daily activities. The receptionist uses it to
record all future appointments, interviews and meetings. It contains spaces with
dates for recording daily events and information.

The Meaning of Office Procedure

In a simple way, procedure explains the ways a specific function is performed.
Procedures in an office explain broadly how the activities in the office are
carried by the office staff.
Office procedure can thus be defined as the task of planning, coordinating and
motivating the efforts of workers, in order to achieve the specific objectives in
the office.
Office procedure can also be referred to as office management. The basic
objectives of any office are the provision of service, communication and
records. The acts of receiving, collating, processing, storing, retrieving and
distributing information constitute the core of office functions. The
arrangements made in carrying out these functions constitute what can be
described as office procedure.

Importance of Office Procedure

Basically, office procedure helps in the following ways:
a. It shows clearly how duties are distributed among office staff, that is, the
schedule of duties.
b. It quickens how different office activities are carried out.
c. It gives clear lines of authority, thus avoiding duplication of duties. For
instance, the computer operator knows what to do, and the office assistant
understands his areas of operation.
d. It minimizes the need for supervision, because each officer has to follow
laid down procedure.

EVALUATION (classwork)
Take the CBT on this topic - Duties of a receptionist.
CBT duration: 10 minutes.
ASSIGNMENT
1. Discuss two (2) types of visitors.
2. On page 3 of the Business Studies book two, identify the acceptable and
unacceptable dress codes.
Week 3
Duration: 40 Minutes (Period 1)

Topic: Office Correspondence

OBJECTIVES: At the end of the lesson, students should be able to:
i. state the types of office correspondence.
ii. explain the uses of correspondence records.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Pages 8 to 10
TEACHING METHODS: The teacher provides samples of a well-written and
poorly written correspondence.
The students and the teacher analyse the correspondence together and point out
the strength and weaknesses in it.
The students are to draft letters, emails or memos which include writing a
complaint letter, scheduling a meeting or responding to business inquiries.
TEACHING AIDS: Letterhead paper, sample of memorandum, business
letters.
VIDEO LINK:
https://www.youtube.com/watch?v=o1v6HKnHAYE&t=109s
https://youtu.be/5vuxybUNhDI

Content

An organisation is always in constant communication, the members of any

organisation constantly communicate with one another in order to coordinate
their efforts to achieve common goal. The organisation itself, is also in constant
communication with other persons and businesses such as suppliers and
distributors and this helps it to achieve its objective.
MEANING OF CORRESPONDENCE
Correspondence is defined as written communication on a subject of mutual
interest either within an organisation or between an organisation and an outside
party.
Correspondence records are books which record mails that come into the
organization and those that leave the organization.

Purpose of Office Correspondence

There can be and there are many reasons for office correspondences.
i. Serving a notice to the office personnel
ii. Serving an instruction either to the department or an individual working
in the department
iii. Serving an instruction or a notice to the office situated outside the office
premises
However, the nature of the correspondence depends upon the situation that
arises in the office for which a notice has to be served.
TYPES OF OFFICE CORRESPONDENCE

1. Business letters
2. Office letter
3. memorandum

OFFICE LETTERS

These are the letters that come into the organization and sent out by the
organization. Letters that come into the organization or company are referred to
as incoming mails while those letters sent out are called outgoing mails. The
volume of incoming and outgoing mails depends on the following:

1. The size of the organization

2. The nature of its business

TYPES OF MAILS

1. Incoming mails
2. Outgoing mails
3. Internal mail

INCOMING MAILS: These are the letters, parcels, documents being received
in an organization. In a large organization, incoming mails will be opened,
recorded, sorted and distributed to the various units.
It contains the followings:

1. Enquiries about company’s activities

2. New orders for the company’s product
3. Report
4. Complaints from customers
5. Cheques from customers.

OUTGOING MAILS: These are letters, parcels and documents going out of
the organization.

Letters going out of the company will usually be sorted into two categories:

1. Those to be sent by hand.

2. Those to be sent by post.

They are to be recorded in the outgoing mail register.

INTERNAL MAILS: It refers to mails written by the organization either by an

individual, unit head or the head of an organization and directed to another
individual or a unit head in the organization for action.

Such internal mail may include application for leave, letter reporting a sick
worker to the personnel manager, letter of promotion.

The incoming and outgoing mails should be handled promptly and efficiently.

Mails come into the organization by hand, through the post or through
electronic means.

BUSINESS LETTERS

These are always typed on letter head paper of the prospective company and
copies are made from the original copy using carbon paper in between the
papers. It is normal to put subject heading on business letter so as to know at a
glance the subject matter of the letter. In a fully block letter, the subject
heading, if any, is typed at the left-hand margin and underscored if it is in lower
case.

When any enclosure is to be inserted in a letter, it can be indicated in the letter

by typing Enc, Encs, Encl or enclosure at the left margin.

MEMORANDUM

This is the medium of sending messages within an establishment. Firms usually

have their own form of memoranda which are cut in the size they want.
The layout of the heading varies from one organization to the other. The
following are examples of a memorandum:

PRINCETON COLLEGE

________________________________________________________________
_____________

From: To:

Our Ref: Date:

Subject: ………

In a memorandum, no salutation or complimentary closure is necessary. The

memorandum should be typed in single-line spacing with double –line spacing
between paragraphs.

Any style of paragraph can be used.

EVALUATION (Classwork)
From options A- D, Choose the correct option

i. Correspondence through the internet comes in the form of _____

A. Letters
B. E-mail
C. Catalogues
D. Messages
ii. ________, _______ and ________ are examples of the office
correspondence.
A. Text messages, letters and parcels
B. Parcels, magazines and dividends
C. Tickets, e-mails and magazines
D. Newspapers, memos and parcels
iii. Office correspondence can be _______ and _____ mail
A. Income, outcome
B. Incoming, outgoing
C. Slow, fast mail
D. Open, closed
iv. A ______ is responsible for sorting and delivering mail in an
organisation.
A. Mail clerk
B. Messenger
C. Manager
D. Director
 v. _______ can be regarded as any written or digital communication
exchanged by two or more parties.
A. Communication
B. Emails
C. Correspondence
D. Telephone message pad
vi. Which of the following letters should not be opened in the mailroom?
A. Mail outward register
B. Confidential and personal letters
C. Express letters
D. Official letters
vii. The records that are kept in the office for keeping information that
concerns mails is called
A. Office procedures
B. Office correspondence
C. Office document
D. Office chart
viii. Incoming and outgoing mails are records in
A. school register
B. mail register
C. file register
D. register
ix. Letters from one company to another can be sent either by ________
or_______
A. post or hand
B. hand or leg
C. post or envelope
D. hand or by trekking
x. Incoming mails are opened, sorted in a ------------room
A. reception
B. store
C. Recording
D. mail
Duration: 40 Minutes (Period 2)
OBJECTIVES: At the end of the lesson, students should be able to:
i. outline the procedures for handling mails.

HANDLING OF MAIL

Definition of Mail/Mail Handling

Mails may be defined as letters, postcards, papers and parcels to be sent by post.

Mails come into an office either by hand or by post. Mails coming by hand are
signed for by the receiving clerk or the receptionist.

INCOMING MAILS

Mails that are received through the post are either delivered by post men or
private mail bags by post office clerks.

In whatever form mails come into an office, they are opened, sorted and date-
stamped by authorized persons.

However, letters or mails marked “confidential”, “private” or “personal” should

not be opened but are sent to the persons concerned.

INCOMING MAILS REGISTER

This is used to record incoming mails after which they are sent to the
persons/officers that will attend to them or distributed simply to different
departments concerned.

An incoming mails register will look like this

FROM
DATE SUBJECT FILE NO ATTENTION TO
WHO
OUT-GOING MAILS

Outgoing mails may be written in reply to an incoming mail or sent as an

inquiry in other business organization.

When action is taken on an incoming mail, a reply is sent to the writer. Such
an outgoing mail will be registered in an outgoing mail register.

An outgoing mails register will look like this

DATE TO WHOM SUBJECT REF NO METHOD OF DISPATCH

ASSIGNMENT
1. Draft letters, emails or memos which includes writing a complaint letter,
scheduling a meeting or responding to business inquiries.
2. Define enclosures and give three (3) examples.
Week 4
Duration: 40 Minutes (Period 1)

Topic: Office documents

OBJECTIVES: At the end of the lesson, students should be able to:
i. identify office documents
ii. enumerate the types of office documents
iii. list the uses of sales documents

REFERENCE TEXT: Business Studies for Junior Secondary School Book

Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Pages 14-19

TEACHING METHODS: The students are divided into small groups, the
teacher creates a scenario where one group prepares sales documents like
invoices, while the others prepare purchase orders and payment receipts.
TEACHING AIDS: Sample of the sales and purchases documents
VIDEO LINK: https://www.youtube.com/watch?v=BJ1WuXQE8fo
https://www.youtube.com/watch?v=QtMYE1f-g1o

Content

OFFICE DOCUMENTS
Office documents are official papers used in transaction of business between
organizations to another.

They are used to make sales and purchase of items go smoothly. In

Bookkeeping, they are referred to as source documents.

Office documents can be classified into (i) sales documents and (ii) purchase
documents.

1. Sales documents contains information about goods sold.

2. Purchase documents contain information about goods bought.

Examples of Office Documents are:

1. Letter of Enquiry
2. Catalogue
3. Quotation
4. Price list
5. Order
6. Statement of account
7. Credit note
8. Debit note

SALES AND PUCHASE DOCUMENT

In the course of buying and selling of goods and services, these are lots of
documents that must be involved for the following purposes. They include:

1. Record Keeping
2. Documenting evidence of transactions between the buyer and sellers
3. Valid contract.
Sales Documents: These are documents used in keeping records of all sales
transactions. They keep record of what is sold either in cash or credit. Examples
are invoice, debit note, credit note, quotation, price current etc.

i. Sales Invoice: This is like a receipt given to the buyer by the seller,
showing the types of goods bought, quality, price per unit and the total
quantity
bought.
 ii. Quotation: A quotation is also called a price list. It contains lists of
goods and their prices. It is sent to the buyer by the seller and also
contains illustrations on the goods

iii. Catalogue: A catalogue is sent to the buyer by the seller, as a reply to the
letter of enquiry. The catalogue is a list of goods in stock available for
sales
iv. Price list: This is a document sent by the seller to the buyer indicating
current prices ruling in the market at the time the goods or document is
sent
v. Delivery Note: Also called dispatch note, it is usually sent to the buyer to
show the goods that have been supplied to him based on his request.

vi. Credit Note: This is a document sent by the seller to the buyer who is a
debtor indicating that his accounts have been credited. The seller sends a
credit note for the following reasons:

a. When the buyers have been over charged by the seller

b. When the seller sends less or few goods for the number of goods ordered

c. When the buyer returns some damaged goods

d. When the seller sends wrong goods.

vii. Debit Note: This is a document sent by the seller to the buyer who is a
debtor that his account has been debited. A debit note is sent for the
following reasons.

a. When the buyer has bought goods with the wrong price tag. E.g. A
book of N15 carrying a price tag of N5 (Undercharged)

b. When the seller sends more goods to the buyer than required

c. When the packaging price has been omitted in the invoice

ASSIGNMENT

Attempt the multiple-choice questions 1-10 on page 18-19 of the Business

Studies Book Two.
Duration: 40 Minutes (Period 2)
OBJECTIVES: At the end of the lesson, students should be able to:
i. outline the uses of purchases documents.

PURCHASE DOCUMENTS
Purchase documents: These are documents used in keeping record of
purchases in the organization. E.g., order note, enquiry note etc.

a. Letter of Enquiry: A letter of enquiry is sent to the seller by the buyer

asking for information about goods that are available for sale.

b. Purchase Order Form: This is an instruction by a buyer that certain

goods listed on the form should be supplied by the seller. It is issued after
the buyer must have received the catalogue and price list from the
supplier, or from various suppliers. An order for goods may also be made
by telephone, by mail or through the internet.
c. Pro-Forma Invoice: This is a document sent to a buyer to request payment
for goods and services before they are supplied.

d. Requisition Form: This is filled in by the head of department to request for

the needs of the department. It is used within an organisation, and is signed by
the head of the department before it is sent to the purchasing officer.

c. Cheque:

A cheque is an instruction to the bank to pay a stated amount from a current

account to the person named on it.

Parties to a cheque

We have three (3) parties to a cheque. These are:

1. Payee: The person whose name is written on the cheque, that is the
person to whom the cheque is payable.
2. Drawer: The owner of the current account, that is, the person who issued
and signed the cheque.
 3. Drawee: The bank from where the money is cashed. This is the bank
whose name is printed on the cheque. E.g., Union bank, Eco bank, First
Bank etc.

EVALUATION (Classwork)

Attempt the CBT (office documents) on the Eddufice platform.

Duration of CBT:10 Minutes

HOMEWORK

Prepare a PowerPoint slide on the topic (trade) page 20-21 of the Business
Studies book two.
Week 6
Duration: 40 Minutes (Period 1)

Topic: TRADE
OBJECTIVES: At the end of the lesson, students should be able to:
i. explain the meaning of trade.
ii. describe forms of trade.
iii. differentiate between home trade and foreign trade.
iv. list the benefits/importance of trade.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
One by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Pages 20-21

TEACHING METHODS: The students will be divided into small groups. The
teacher would have assigned a pre-class reading to the small groups on home
and foreign trade concepts. Class time will be used for interactive discussions.
TEACHING AIDS: Study materials, diagrams of trade
VIDEO LINK: https://www.youtube.com/watch?v=Ywt0NNIs0eU
https://www.youtube.com/watch?v=EfIi79C18aE

Content

DEFINITION OF TRADE

Trade is defined as the exchange of goods and services between buyers and
sellers at an agreed price. It is the buying and selling of goods and services at an
agreed price.
When goods are handed over to the buyers and there is exchange of ownership,
the process of handing over the goods is called delivery. Trade is broadly
classified into home trade and foreign trade. However, buying and selling
takes place very often in a market.

FORMS OF TRADE

a. Home Trade
b. Foreign trade

HOME TRADE

Home trade is the buying and selling of goods and services within the boundary
of a country. For example, a yam trader at Onitsha selling to her customer in
Lagos.

Home trade can also be called domestic trade or internal trade or national
trade. It can be divided into two (2):

1. Wholesale trade
2. Retail trade

WHOLESALE TRADE

Wholesale trade should not be confused with a wholesaler.

A wholesaler is the trader who buys goods and services in large quantities from
the producer to sell in small quantities to the retailer.

Wholesale trade is the process or system of buying in large quantities from the
producer and selling in small quantities to the retailer.

However, a retailer buys in small quantities to sell to the public.

RETAIL TRADE

A retailer should not be confused with retail trade.

A retailer is a trader who buys goods in small quantities from the wholesaler
and sells in units to the consumer.

However, retail trade is the process of buying in small quantity from the
wholesaler and selling in bits or units to consumers.

FOREIGN TRADE

Foreign trade is the selling of goods and services between one country and
another. Example of this trade could be between Nigeria and Germany. It can
also be called external trade or international trade and it is divided into two
(2) types namely:

a. Import Trade: This is the process of buying from other countries.

Examples includes importation of cars, rice etc. A person or company
engaging in this type of trade is called an Importer.
b. Export Trade: This is the process of selling to other countries, that is
exporting locally produced goods like cocoa, groundnuts etc. The person
or company engaging in this type of trade is called an Exporter.
c. Entrepot Trade: This is the re-exporting of goods already brought into a
country from another country without further processing or
transformation.

For example, a company buying goods from a foreign country and selling it
to another foreign country.
 DIVISION OF TRADE

IMPORTANCE OF TRADE

1. It makes varieties of goods and services available.

2. It improves standard of living of people.
3. It encourages friendship among countries of the world.
4. It leads to employment opportunities.
5. It gives value to national currency.
6. It brings buyers and sellers together

EVALUATION (classwork)
Attempt the essay questions 1-3 on page 26 of the Business Studies Book Two.
Period 2
Duration: 40 Minutes

Topic: Aids to Trade

OBJECTIVES: At the end of the lesson, students should be able to:
i. identify the aids to trade.
ii. explain the role of the Customs and Excise Departments in foreign trade.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Pages 21 and 24
TEACHING METHODS: The teacher presents a trade challenge where
students must identify which aid(s) can resolve the issue. For example, ask: “A
company is facing delays in delivering goods to international customers. What
aid to trade should they focus on improving?”
The teacher organizes discussions around the significance of each aid to trade in
modern businesses.
TEACHING AIDS: Charts on aids on trade and video of the activities of
custom and excise board
VIDEO LINK: https://youtu.be/Efli79c18aE?si=Z1AB0FzgbiGAUsUD

Content
By the expression “Aids to Trade” we mean those things or agents that assist
buying and selling of goods and services. The aids to trade make trade easy and
for this reason they are called aids to trade or ancillary to trade.

SERVICES THAT AID TRADE

These aids to trade are:

1. Insurance
2. Banking
3. Transportation
4. Warehousing
5. Advertising
6. Communication
7. Tourism

FUNCTIONS OF AIDS TO TRADE

The functions of the above aids to trade are as follows:

1. Insurance: Insurance covers risks. It is an aid to trade because it

encourages business men to take risky business ventures.
2. Banking: Banks assist traders in saving and lending money for business
purposes. The money received by banks are given as loans to
businessmen. In this way the bank is an aid to trade.
3. Transportation: Transport helps trade by moving goods and people from
one place to another. For example, it moves goods from where they are
surplus to where they are scarce.
4. Warehousing: This is concerned with storing goods in safe condition
until they are demanded. Warehousing aids commerce because it is the
means through which wholesaler keep goods before they are demanded.
Therefore, warehousing prevents scarcity of goods.

5. Advertising: This is the activity that is concerned with informing

members of the society about the existence of goods and services.
Advertising is an aid to trade because it creates awareness and demand
for goods and services.
 6. Communication: This involves sending and receiving information e.g.,
through discussion, letters, telephone etc. between buyers and sellers with
the intentions to sell or buy. An example is a letter of enquiry about the
goods available in the warehouse.
7. Tourism: This covers all the activities which make someone on tour to
be comfortable. Examples of activities under tourism are good hotel
accommodation, tourists’ centers, etc. Tourism assists trade because
tourists from foreign countries carry out trading activities.

ROLES OF CUSTOM AND EXCISE AUTHORITY IN FOREIGN

TRADE

The roles of custom and excise authority in foreign trade include:

1. Collection of various dues like import duties and excise duties. Import
duties and excise are money paid for imported goods while excise duties
are paid on locally produced goods.
2. Control the flow of goods in and out of the country.
 3. Collection of information and facts about trade to help planning by the
government.
4. Supervision of bonded warehouses. Bonded warehouses are where
imported goods are kept till duties are paid on them.

EVALUATION (Classwork)
Attempt the CBT (office documents) on the Eddufice platform.

Duration of CBT:10 Minutes

HOMEWORK
Write down four (4) differences between the Customs and Excise Department
and the Immigration Department.

Week 8
Duration: 40 Minutes (Period 1)

Topic: Office correspondence 2

OBJECTIVES: At the end of the lesson, the students should be able to:
i. define filing.
ii. identify the importance of filing.
i. state the characteristics of an efficient filing system.
ii. identify the classification of filing systems.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Page 11
TEACHING METHODS: The students will watch a video on the different
types of filing systems (alphabetical, numerical, subject-wise, etc.). They will
identify and discuss the features of the various filing systems.
TEACHING AIDS: A file jacket, audio-visual tapes
VIDEO LINKS: https://www.youtube.com/watch?v=3f-6XBeupao
https://youtu.be/ApSVztmcsjU

Content

MEANING OF FILING
Filing is the systematic storing of letters and other documents. It also means
keeping the document in a safe place and being able to access them quickly.
IMPORTANCE OF FILING
Filing is important for two reasons, these are:
1. The preservation of correspondence and other documents.
2. Availability of information makes for ease of reference.
However, the size of a business or an organisation will determine the number of
files to use and the number of file cabinets in which to keep the file.
FILING SYSTEMS
Filing systems can vary from one organization to another. The type of system
adopted depends on how large an organization is. A filing system can either be
centralised or departmentalised.
Centralised filing means that all the files are kept and controlled together in
one room under the care of one or more clerks.
Departmental filing means that every department keeps its own file. It is a
filing system, which allows every department to maintain a separate filing
method.

CHARACTERISTICS OF AN EFFICIENT FILING SYSTEM

An efficient filing system should be:
 CLASSIFICATION OF FILING SYSTEMS

1. Electronic filing method: In this method, the computer system is used for
storing valuable information for easy retrieval. Hard discs, compact discs and
flash discs are used to file and store information.
2. Alphabetical filing method: In alphabetical filing, the documents filed are
arranged according to the letters of the alphabets (from A - Z).
3. Numerical filing method: When using the numerical filing method, every
folder must be numbered and arranged in numerical order.
4. Geographical filing method: In this method, letters are filed according to
their places of origin or their destination.
5. Subject filing method: In this case, filing is done according to topics which
can still be arranged either in alphabetical, numerical or geographical order.
6. Chronological filing method: In this method, letters are filed according to
the dates received (i.e., files are arranged in a time sequence).
EVALUATION (Classwork)

Attempt the CBT (Filing) on the Eddufice platform.

Duration of CBT:10 Minutes

Period 2

Duration: 40 Minutes

OBJECTIVES: At the end of the lesson, students should be able to:

i. file documents on their systems according to the classifications.
PROCEDURES FOR FILING DOCUMENTS
Electronic files
1. Check your file index if a file exists for the new letter or documents. If
one does not exist, open a new file.
2. If you are filing according to dates, that is, chronologically, put the new
letter on top and number it.
3. If your establishment uses the book numbering method, the latest
document is filled at the back, and the page is serially numbered.
4. Clear cross-reference should be used if a document could be placed in
two files.
5. A single letter should not be removed from the file, to avoid misplacing it
or putting it back into the wrong file.

Hard copy(physical)

1. Collection of letters and important documents,

2. Arrangement of the letters and important documents in a file for safety
and for easy reference.
3. Keeping of the files in the file cabinets.
ASSIGNMENT
Attempt essay question 6 and 7 on page 13 of the Business Studies Book Two.

Week 9
Duration: 40 Minutes (Period 1)

Topic: RIGHT ATTITUDE TO WORK

OBJECTIVES: At the end of the lesson, students should be able to:

i. describe the right attitude to work.
ii. identify the attributes of people with right attitude to work.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Page 11
TEACHING METHODS: Selected students will present a short play
portraying positive and negative attitudes to work while the other students will
react and discuss the moral of the play.
TEACHING AIDS: Images and video
VIDEO LINK: https://www.youtube.com/watch?v=QxOBgyitHek

Content

Work can be defined as any official activity that a person is engaged in, in
order to earn a living.
Work is important because it is from the work people do that, they earn salary
or wages for the up-keep of their families. From the income earned, people can
pay the school fees of their children/wards, provide food, shelter and clothing
for their families, etc. As such, engaging in work helps people to sustain their
families.

RIGHT ATTITUDE TO WORK

This means consciously choosing to have a positive state of mind and giving
your best at your work.

It is the responsibility of every individual to decide what his or her attitude will
be. The key to right attitude to work is responding well to those things that
makes an organization, group or person successful.

ATTRIBUTES OF PEOPLE WITH RIGHT ATTITUDE TO WORK

Below are some of the attributes of a person with the right attitude to work:
a) Commitment
b) Interest in your work
c) Promptness
d) Punctuality
e) Consistency
f) Honesty
g) Being hardworking
h) Being reliable etc.

Period 2

Duration: 40 Minutes

OBJECTIVES: At the end of the lesson, students should be able to:

i. identify the rewards of a positive attitude to work.
ii. identify the consequences of a negative attitude to work.

Reward of a Right Work Attitude

Consequences of a Negative Attitude to Work
➢ Less team cohesion
➢ Fear or anxiety
➢ Lower productivity
➢ Greater stress

EVALUATION (classwork)
1. What does it mean to have the right attitude to work?
2. List five (5) behaviours of people with the negative attitude to work.

Week 10
Duration: 40 Minutes (Period 1)

Topic: RIGHT ATTITUDE TO WORK (2)

OBJECTIVES: At the end of the lesson, students should be able to:

i. explain the concept of punctuality and regularity.
ii. describe the importance of punctuality and regularity.
iii. state the reward of being punctual and regular at work.
REFERENCE TEXT: Business Studies for Junior Secondary School Book
Two, by O.A. Lawal, F.O.C.Ezeah, J.E.Yaro, etal. Page 11
TEACHING METHODS: The students are to assess their own punctuality and
regularity habits and identify the importance of being punctual and regular.
The students are to reflect on times when they showed commitment to their
responsibilities and identify the effect on them as individuals.
TEACHING AIDS: picture of clocking in and out device
VIDEO LINK: https://www.youtube.com/watch?v=TNXDK1MwQvU

Content

THE CONCEPT OF PUNCTUALITY AND REGULARITY AT WORK

Punctuality means arriving at one’s duty or workplace at the time required by

the employer.
Punctuality means getting to work on time and settling down, before the time of
resumption.

Employee punctuality is important to attain optimal production, but lateness to

work will negatively affect output, which in turn hinders growth and
performance in the organisation.
Regularity means that an employee makes it a point of duty to report at his or
her duty post every working day unless the person is on leave or ill. The reverse
of not being regular at work is negligence. Negligence to work means that an
employee is not always in his/her duty when needed. Such an employee may
show up any time and any day he or she deems fit.

IMPORTANCE OF PUNCTUALITY AND REGULARITY AT WORK

Punctuality and Regularity of employee at work is very important because of

the following:

a. It enhances productivity: When workers are punctual and regular at their

place of work, the targeted production is achieved.

b. It increases the credibility of an employee: It could earn the employee

promotion and material benefits from the employer.
d. It helps an employee to experience career growth.

e. It increases profit margin of the organisation.

f. It could lead to business expansion.

g. It will result to more patronage and goodwill (promotes good image of the
business).

Reward of Being Punctual and Regular at Work

Reward is something given in return for good performance or accomplishment.

To assess the punctuality of employees, organizations usually have notebooks
or time card where every employee indicates the time they report to work.

Rewards comes in different forms such as: Monetary and non-monetary

rewards.

Monetary rewards involve increment in salary, promotion.

Non- monetary involves certification or award of recognition, physical gifts

such as deep freezers, television etc.

Consequences or Punishment of Lateness and Irregularity

This is the punishment or penalty an organisation melts on a worker who is not
punctual or regular at his place of duty.
Sanction could take the following forms:
Verbal query/warning
Written query
Suspension from work
Pay cut etc.
The following are a number of ways an employee can be punished for not
being regular at work. They include:
Period 2

Duration: 40 Minutes

OBJECTIVES: At the end of the lesson, students should be able to:

i. understand the concept of devotion to duty.
CONCEPT OF DEVOTION TO DUTY
Devotion to duty refers to the commitment of time and resources towards one’s
job. It can be defined as a situation whereby a worker has strong feelings of
loyalty, love or admiration for the work or job he is employed for which enables
his desire to exert more time, energy, and effort in carrying out his duty.
Responsible workers show a high degree of seriousness in their duty.

EVALUATION (classwork)
Attempt the CBT (Right attitude to work 2) on the Eddufice platform.

Duration of CBT:10 Minutes

Homework
Identify five (5) effects of devotion to duty in an organisation and the economy.