BUSINESS STUDIES JSS 2 LESSON NOTES FIRST TERM
WEEK | TOPIC/CONTENTS | ACTIVITIES |
1 | 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 |
2 | 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. |
3 | AIDS TO TRADE Banking · Definition and explanation · Examples of bank (UBA, GTB, etc) – Types of Banks – Bank as aid to trade Insurance – 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. |
4 | AIDS TO TRADE Warehouse · 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. |
5 | MARKET – 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. |
6 | MARKET (cont.) – 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. |
7 | MARKET (cont.) Calculation of – 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. |
8 | DISTRIBUTION – 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. |
9 | DISTRIBUTION (cont.) Functions of Channels of distribution: – 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 |
10 | SALES DOCUMENT Sales Document – 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. |
11 | PURCHASE DOCUMENTS – 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. |
12 | THE RECEPTIONIST – 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. |
13 | REVISION | |
14 | EXAMINATION |