BUSINESS STUDIES JSS 2 LESSON NOTES FIRST TERM
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WEEK
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TOPIC/CONTENTS
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ACTIVITIES
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1
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AIDS TO TRADE
Definition and explanation of aids to trade
–
Different aids to trade ·
Transport –
Means of transportation (air, rail, road, water, pipeline) –
Importance of transportation to commerce. |
Teacher: Define and explain the term aids to
trade. State various aids to trade. Explain various means of transportation Students: Define trade and mention the means
of transport they know. Material: A photograph showing Aeroplane,
car, ship train etc |
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2
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AIDS TO TRADE
Advertisement
·
Types of advertisement ·
Means of advertisement (newspapers, radio, television etc) ·
Communication –
Meaning –
Importance –
Communication firms |
Teacher: Define and explain advertisement.
Explain how advertisement aids trade. Explain various means of advertisement and types of advertisement. Discuss communication and communication firms. Importance to trade Students: list communication firms they know,
also define communication. Material: A slot of advertisement pictures
from newspapers, magazine etc. photographs of communication gadgets to be displayed. |
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3
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AIDS TO TRADE
Banking
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Definition and explanation ·
Examples of bank (UBA, GTB, etc) –
Types of Banks –
Bank as aid to trade Insurance
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Definition –
Types of insurance policies –
Importance of insurance to trade. |
Teacher: Define and explain bank. State the
examples of banks. Discuss types of banks e.g. Central , commercial, development banks etc Students: Define banks; take an excursion to
a bank. Materials: Pictures of banks
activities. Teacher: Define and explain insurance.
Discuss types of insurance policies. State the importance of insurance. Students: Define insurance; take an
excursion to an insurance company. Materials: Pictures of insurance firms and
things they can insure such as vehicles, houses etc. |
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4
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AIDS TO TRADE
Warehouse
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Definition ·
Types of warehouse ·
Functions of customs and exercise duty ·
Importance of warehouse to trade Tourism
–
Definition –
Tourism centres in Nigeria –
Importance of tourism to trade |
Teacher: explain warehouse, types of
warehouse and functions of customs and exercise duty in relation to warehouse. Discuss tourism, tourism centres in Nigeria and importance of tourism . Students: define warehouse and say where
they have seen warehouse before. Mention tourism centres they have visited. Materials: A photograph of custom officers
and warehouse, tourist centres. |
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5
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MARKET
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Definition –
Types of market (money, capital and commodity) –
Career opportunities in the stock exchange market –
Functions of stock exchange operators e.g. brokers and jobbers. |
Teacher: Define and explain the term market.
Discuss types of market, career opportunities in stock exchange market. Examples of commodity market, functions of brokers and jobbers. Students: Mention the types of market they
know with definitions. |
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6
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MARKET (cont.)
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Definition of buying and selling –
Meaning of cash and credit sales –
Advantages of cash and credit sales –
Document used when credit/cash sales or purchase is made. |
Teacher: explain buying and selling, the
meaning of cash and credit sales, advantages of cash and credit sales. Sales documents involved. Students: Define market, mention some
marketing activities. Materials: A sample of cash receipt, debit
and credit invoices. |
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7
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MARKET (cont.)
Calculation of
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Cost of sales –
Mark-up –
Turn over –
Gross profit/loss –
Net profit/loss |
Teacher: Discuss and calculate cost of
sales, mark-up etc. Students: Define and calculate cost of
sales, mark-up, turn over, gross/net profit. Materials: A chart of trading, profit and
loss account. |
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8
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DISTRIBUTION
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Meaning of distribution –
Channels of distribution –
Handling of chemicals in distribution process –
Licensed chemical distributors/vendors. |
Teacher: Define and explain the word
distribution, stating and explaining the channels of distribution. also discuss how chemicals are to be handled when on sales. Students: Mention some chemical producing
and distributing firms. Define channel of distribution Materials: A photographs, charts, video
clips of regulatory agencies. |
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9
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DISTRIBUTION (cont.)
Functions of Channels of distribution:
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Producer –
Wholesaler –
Retailer –
Consumer |
Teacher: Discuss the functions of each of
the channels of distribution with examples. Students: Go for an excursion to a whole to
a wholesale or retail shop. Material: A photograph of retail and
wholesale activities |
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10
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SALES DOCUMENT
Sales Document
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Invoice –
Performa invoice –
Receipt –
Sales daybook –
Quotation; debit note |
Teacher: Define and explain invoice,
Performa invoice, receipt etc Students: Define and explain sales document
and other sales documents as taught Materials: Samples of invoice, receipt,
sales day book to be shown to students. |
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11
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PURCHASE DOCUMENTS
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Letter of inquiry –
Order letter –
Open and close indent –
Purchases daybook –
Credit note |
Teacher: Define and explain purchases
documents with worked examples. Explain letter of inquiry, order letter etc. Students: Define and explain purchase
documents. Sample of letter of enquiry, purchases day
book etc. |
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12
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THE RECEPTIONIST
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Meaning and qualities –
Duties of a receptionist –
How to receive and treat visitors. –
Appropriate dress code |
Teacher: Define and explain reception and
receptionist. State the importance, qualities and duties of a receptionist and how to receive and treat visitors. Charts/diagrams of a receptionist. Sample of
visitors book, telephone etc. |
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13
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REVISION
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14
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EXAMINATION
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