Office Procedure

Subject : 

Business Studies

Term :

Third Term / 3rd Term


Week 8

Class :

JSS 2./ Basic 8


Previous lesson : 

The pupils have previous knowledge of.


E-mail: meaning,feature and formatting

That was taught during the last lesson

Topic :

Office Procedure-meaning, importance and procedure of preparing bill licence

Behavioural objectives :

At the end of the lesson, the pupils should be able to

  • Say the meaning of office procedure
  • Explain the importance of Office  procedure of preparing bill licence


Instructional Materials :

  • Wall charts
  • Pictures
  • Related Online Video
  • Flash Cards

Methods of Teaching :

  • Class Discussion
  • Group Discussion
  • Asking Questions
  • Explanation
  • Role Modelling
  • Role Delegation


Reference Materials :

  • Scheme of Work
  • Online Information
  • Textbooks
  • Workbooks
  • 9 Year Basic Education Curriculum
  • Workbooks


Content :




  1. Meaning of Office Procedure
  2. Importance of Office procedure
  3. Procedures for Making Payments

It is necessary as well as important to have a system or set of rules for performing activities in an organization. Hence, office procedure means the system or the set of rules for running the activities or affairs in an office.


  1. Good office procedure aids the smooth running of the office and it reduces delays.
  2. It helps in the overall coordination of the various sections of the organization.
  3. It helps to make work in the office faster
  4. It helps to prevent fraud
  5. It helps to reduce errors in the performance of duties.


In business transactions, when an order is received, such order goes to the sales department or office of the organization, where the customer’s bill or invoice is made out. Usually, this is prepared with several carbon copies. The issued invoice outlines the following information:

    1. Order number and date (ii) quantity and description of goods bought (iii) unit price (iv) total price or amount (v) discount (if any), (vi) net amount payable.
    2. (vii) terms of delivery i.e. condition of delivery.

The invoice issued by a seller or supplier is a bill to the buyer.


There are various means of settling a bill in business transactions. They include:

  1. payment by cash
  2. Payment by cheque: This is done by instructing the bank to pay our supplier from the money in our bank accounts.
  3. Payment by bank draft: A bank draft is a means of payment which the bank is guaranteeing on behalf of this customer. While a customer’s cheque can bounce, the bank draft cannot. The cheque and bank draft means of payment enables us to pay a large sum of money without the risk of carrying physical cash


    1. What is an invoice?
    2. Explain payment by cheque



  1. Meaning of Wages and Salaries Office
  2. Roles of Wages and Salaries Office
  3. Method of Paying Wages

The wages and salaries office is a section in an accounts department which is responsible for preparation and payment of wages or salaries of employees in the organization. This office keeps good accounting records of all the wages and salaries earned by the staff in the organization.


  1. Preparation of Vouchers: A voucher can be defined simply as a document representing evidence of payment
  2. Preparation of Payrolls: They prepare payrolls i.e. tabulated statement of salaries and wages entitlement
  3. Issuance of pay Advice:- They issue pay advice. The pay advice is a document issued to staff members of a business organization indicating the net amount of salary payable to a staff after deductions.
  4. Calculation of Wages: The term wages usually refers to payment given to non-permanent worked staff or labour in the factory and one-of engagement. Such amount can be carried out using hours worked multiplied by rate of pay per hour. Alternatively, it can be calculated using the units of production. This method is calculated using number of units produced multiplied by the rate of pay per unit.

A given amount of bonus can also be added to any of the above methods as required by management.


  1. Time rate: This is a system of paying wages to workers based on time spent on the job which can be hourly or on a day’s work
  2. Piece rate: The amount earned as wages is related to the work done. This method can acts as an incentive increase output.
  3. Profit-sharing method
  4. Commission basis
  5. Premium bonus system



  1. Mention seven departments that can be found in any large organisations
  2. State one function of each of the department mentioned above
  3. Mention at least three departments found in your school
  4. List the factors of production and their respective rewards
  5. Give the other name for entrepreneur


  1. The section of accounts department responsible for preparing workers’ pay is called (a) Salaries and wages office (b) Welfare office (c) Admin office (d) marketing department
  2. A voucher is a/an ____ (a) invoice (b) account (c) evidence of payment

(d) Requisition note

    1. A payroll is also known as a ____ (a) voucher (b) invoice (c) payroll (d) pay advice
    2. ____ is a method of calculating wages (a) hourly rate (b) staffrate (c) quarterly rate(d) all of the above
    3. Which of the following shows the full details of a worker’s pay? (a) pay roll (b) pay slip (c)integrated service (d) cash pay.


  1. State two roles of wages and salaries office
  2. List three items that could constitute deductions on payroll




The topic is presented step by step

Step 1 : The class teacher revises the previous topics

Step 2 : The teacher introduces the new topic

Step 3 : The subject teacher allows the pupils to give their own examples and he corrects them when the needs arise



The subject teacher gives a short summary of the topic as a note and he or she goes round to mark