JSS 2 BUSINESS STUDIES SCHEME OF WORK

JSS 2 BUSINESS STUDIES SCHEME OF WORK

FIRST TERM

1. The Receptionist: Duties and Qualities
   • Role of a receptionist
   • Essential qualities of a good receptionist
2. Telephone Etiquette
   • Proper telephone handling
   • Important telephone communication skills
3. Items Found in the Reception
   • Common items and tools in a reception area
   • Their functions
4. Documents Handled by the Reception
   • Types of documents a receptionist handles
   • Importance of accurate document handling
5. Procedure for the Receipt of Mails
   • Steps involved in receiving and recording mails
   • Importance of mail handling
6. Filing of Letters: Reasons for Filing Documents
   • Why filing is important in an office setting
   • Benefits of organizing documents efficiently
7. Things That Make a Filing System Efficient
   • Key factors for an effective filing system
   • Common issues and solutions
8. Filing Methods and File Classification
   • Different methods for filing (alphabetical, chronological, numerical)
   • How to classify files
9. Tips for Good Filing Practices
   • Best practices for maintaining a filing system
   • How to ensure easy retrieval of documents
10. Simple Cash Book
    • Introduction to cash books
    • Purpose and layout of a simple cash book
11. Double Column Cash Book
    • Understanding double column cash book
    • Use in recording cash transactions and bank transactions
12. Double Column Cash Book with Contra Entry
    • Explanation of contra entries in a double column cash book
    • How to record transactions involving bank accounts

SECOND TERM

1. Three Column Cash Book
   • Structure of a three-column cash book
   • Use in recording cash, bank, and discount transactions
2. Commercial Banks: Origin and Functions
   • The history of commercial banks
   • Functions of commercial banks
3. Current, Savings, and Fixed Deposit Accounts
   • Differences between the types of bank accounts
   • Features and benefits of each
4. Bank Statement
   • Meaning of a bank statement
   • How to read and interpret a bank statement
5. Loan and Overdraft
   • Definition of loans and overdrafts
   • Differences between them and their usage in business
6. Trade Discount and Sales Discount
   • Understanding trade discount
   • Difference between trade and sales discount
7. Cash Quantity Keeping: Correspondence Books and Records
   • Importance of maintaining cash records
   • How to record correspondence in business
8. The Petty Cash Book
   • What is a petty cash book?
   • How to record petty cash transactions

THIRD TERM

1. Insurance: Meaning and Terms Used in Insurance
   • Basic concepts in insurance
   • Common terms and definitions used in insurance
2. Types of Insurance
   • Types of insurance policies (life, health, property, etc.)
   • Differences and uses of each type
3. Risks that Cannot Be Insured
   • Examples of risks that are typically uninsurable
   • Reasons for uninsurability
4. Advantages of Insurance
   • Benefits of taking insurance
   • How insurance mitigates risks
5. Methods of Buying
   • Various methods of purchasing goods (sample, inspection, description and grade, auction)
6. Trade: Meaning, Home and Foreign Trade
   • Definition of trade and types (home, foreign)
   • Benefits and challenges of each type
7. Visible Imports and Exports
   • Definition and examples of visible imports and exports
   • How they impact the economy
8. Invisible Imports and Exports
   • Definition and examples of invisible imports and exports
   • Difference from visible imports and exports
9. Wholesale and Retail Trade
   • Differences between wholesale and retail trade
   • Functions of wholesalers and retailers
10. Mail Order Business: Its Advantages and Disadvantages
    • What is mail order business?
    • Advantages and disadvantages of conducting mail order business
11. Double Entry Principle: Meaning and Exercises
    • Understanding the double-entry principle in accounting
    • Practical exercises on double-entry accounting

Note: This scheme is designed to guide students in understanding key concepts related to business operations, financial records, insurance, trade practices, and accounting methods, helping them build a solid foundation for future business studies.