JSS 2 BUSINESS STUDIES SCHEME OF WORK
JSS 2 BUSINESS STUDIES SCHEME OF WORK
FIRST TERM
- The Receptionist: Duties and Qualities
- Role of a receptionist
- Essential qualities of a good receptionist
- Telephone Etiquette
- Proper telephone handling
- Important telephone communication skills
- Items Found in the Reception
- Common items and tools in a reception area
- Their functions
- Documents Handled by the Reception
- Types of documents a receptionist handles
- Importance of accurate document handling
- Procedure for the Receipt of Mails
- Steps involved in receiving and recording mails
- Importance of mail handling
- Filing of Letters: Reasons for Filing Documents
- Why filing is important in an office setting
- Benefits of organizing documents efficiently
- Things That Make a Filing System Efficient
- Key factors for an effective filing system
- Common issues and solutions
- Filing Methods and File Classification
- Different methods for filing (alphabetical, chronological, numerical)
- How to classify files
- Tips for Good Filing Practices
- Best practices for maintaining a filing system
- How to ensure easy retrieval of documents
- Simple Cash Book
- Introduction to cash books
- Purpose and layout of a simple cash book
- Double Column Cash Book
- Understanding double column cash book
- Use in recording cash transactions and bank transactions
- 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
- Three Column Cash Book
- Structure of a three-column cash book
- Use in recording cash, bank, and discount transactions
- Commercial Banks: Origin and Functions
- The history of commercial banks
- Functions of commercial banks
- Current, Savings, and Fixed Deposit Accounts
- Differences between the types of bank accounts
- Features and benefits of each
- Bank Statement
- Meaning of a bank statement
- How to read and interpret a bank statement
- Loan and Overdraft
- Definition of loans and overdrafts
- Differences between them and their usage in business
- Trade Discount and Sales Discount
- Understanding trade discount
- Difference between trade and sales discount
- Cash Quantity Keeping: Correspondence Books and Records
- Importance of maintaining cash records
- How to record correspondence in business
- The Petty Cash Book
- What is a petty cash book?
- How to record petty cash transactions
THIRD TERM
- Insurance: Meaning and Terms Used in Insurance
- Basic concepts in insurance
- Common terms and definitions used in insurance
- Types of Insurance
- Types of insurance policies (life, health, property, etc.)
- Differences and uses of each type
- Risks that Cannot Be Insured
- Examples of risks that are typically uninsurable
- Reasons for uninsurability
- Advantages of Insurance
- Benefits of taking insurance
- How insurance mitigates risks
- Methods of Buying
- Various methods of purchasing goods (sample, inspection, description and grade, auction)
- Trade: Meaning, Home and Foreign Trade
- Definition of trade and types (home, foreign)
- Benefits and challenges of each type
- Visible Imports and Exports
- Definition and examples of visible imports and exports
- How they impact the economy
- Invisible Imports and Exports
- Definition and examples of invisible imports and exports
- Difference from visible imports and exports
- Wholesale and Retail Trade
- Differences between wholesale and retail trade
- Functions of wholesalers and retailers
- Mail Order Business: Its Advantages and Disadvantages
- What is mail order business?
- Advantages and disadvantages of conducting mail order business
- 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.
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