BUSINESS STUDIES AIDS TO TRADE JSS 2 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