BUSINESS STUDIES Insurance Documents JSS 2 THIRD TERM
WEEK | TOPIC/CONTENTS | ACTIVITIES |
1 | INSURANCE (cont.) Insurance Documents – Policy note – Cover notes – Insurance certificates – Claim forms | Teacher: Mention and explain Insurance documents Students: Describe how a certificate looks like. Sample of insurance certificate |
2 | INSURANCE (cont.) Insurance Schemes – Pension scheme – Health Insurance scheme (NHIS) – Benefits of insurance | Teacher: Define and explain insurance schemes, benefits of insurance. Students: Discuss what they understand by NHIS Photocopy of NHIS form |
3 | INSURANCE (cont.) Types of Policies – Accident insurance – Fidelity guarantee – Agricultural insurance – Export credit insurance. – | Teacher: Discuss these policies with benefits. Students: Define accident insurance Photograph of agricultural products and accidents scene to be shown to the students |
4 | LEDGER ENTRIES – Meaning of ledger – Ledger items – Ledger format – Types of ledger – Preparation of ledger | Teacher: Define a ledger and prepare one. Students: draw a ledger format Samples of ledger account to be used. |
5 | LEDGER ENTRIES – Cash receipt and payment – Recording of cash receipt and payments – Discount received and discount allowed. | Teacher: Discuss cash receipts, prepare accounts that involves cash receipt. Explain discount allowed and received. Students: Define the word discount. A photocopy of receipts cash book |
6 | PETTY CASH BOOK – Meaning – Columns in petty cash book – Entry balances carried down and brought down. | Teacher: define and explain petty cash book. Teach how to make entries and extract balances. Students: Draw the format of a petty cash book Photocopy or real sample of petty cash book as used in the office should be used. |
7 | PETTY CASH BOOK (cont.) – Imprest system – Petty cash retirement, reimbursement of cash | Teacher: Draw the format of petty cash book making relevant entries. Also explain how the petty cashier can be reimbursed or retire money given to him. Sample of petty cash book from an accountant |
8 | CASH BOOK/LEDGER Meaning of Cash Book – Types of cash book (single entry) – Preparing ledger account from single cash book. | Teacher: define cash book, draw the format of cash book. Prepare a ledger account making entries through the cash book. Students: Draw the format of ledger and single column cash book. Sample of ledger account from the school bursar. |
9 | CASH BOOK/LEDGER – Double column cash book – Items of double column cash book – Contra entries – Identifying debit and credit entries. | Teacher: Prepare 2 column cash book emphasizing contra entry cases. Students: Define the word contra entry and prepare a double column cash book. A photocopy of cash book and ledger entries. |
10 | CASH BOOK/LEDGER (cont.) – Three column cash book – Items of 3 column cash book – Types of discount – Preparation of 3 column cash book | Teacher: Draw the format of 3 column cash book. Prepare 3 column cash book and make entries into the ledger. |
11 | CASH BOOK/LEDGER (cont.) – Differences between cash book and petty cash book – Further treatment on discount | Teacher: State the differences between cash book and petty cash book. Students: Point out the differences in the cash book and petty cash book. Photo of cashbook and petty cash book prepared for one year. |
12 | CASH BOOK/LEDGER (cont.) – Preparation of 3 column cash book with particular reference to credit and debit balances | Teacher: Prepare detailed cash book. Teach the students how to identify balances (credits/debit) Students: Explain what credit and debit balances of an account means. A sample of cash book that has a credit balance. |
13 | REVISION | |
14 | EXAMINATION |
BUSINESS STUDIES JSS 2 THIRD TERM LESSON NOTES WEEKLY PRESENTATION
WEEK 1
WEEK 2
WEEK 3
WEEK 4
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THIRD TERM EXAMINATION FOR PRIMARY SCHOOLS PRIMARY 1 TO PRIMARY 6 MUSIC