Understanding Office Documents: Sales and Purchase Records Business Studies JSS 2 First Term Lesson Notes Week 3

Lesson Plan: Business Studies JSS 2 First Term Lesson Notes – Week 3

Subject: Business Studies
Class: JSS 2
Term: First Term
Week: 3
Age: 12-13 years
Topic: Office Document
Sub-topic: Types, Preparation, and Uses of Sales and Purchase Documents
Duration: 40 minutes

Behavioural Objectives:

By the end of this lesson, students should be able to:

1. Explain the term “Office Document.”
2. List the types of office documents used in the sales department.
3. Describe how to prepare sales documents.
4. List the uses of sales documents.
5. Mention the uses and preparation of purchase documents.

Keywords:

Office, document, sales, purchase, invoice, receipt, preparation

Set Induction:

Ask the students if they have ever seen or used a receipt, and discuss its purpose.

Entry Behaviour:

Students have received or seen receipts or invoices when making purchases or transactions.

Learning Resources and Materials:

• Samples of receipts and invoices
• Pictures of sales and purchase documents
• A register or sales book

Building Background/Connection to Prior Knowledge:

Students are familiar with documents such as receipts and invoices from their daily life experiences.

Embedded Core Skills:

• Organizational skills
• Communication skills
• Attention to detail
• Record-keeping skills

Learning Materials:

• Lagos State Scheme of Work
• Business Studies textbooks
• Sales and purchase document samples

Instructional Materials:

• Flashcards with key terms (e.g., receipt, invoice)
• Sample office documents (e.g., sales receipts)
• A mock sales and purchase form

Content:

I. Explain the Term “Office Document”:

An office document is a written or printed record used in the daily operations of an office. These documents are essential for managing business transactions, communication, and record-keeping.

II. Types of Office Documents – Sales Department:

1. Invoice: A document issued by a seller to a buyer, showing the amount due for goods or services.
2. Receipt: A document acknowledging the payment made by the buyer for goods or services.
3. Delivery Note: A document that lists the items being delivered to the buyer.
4. Quotation: A document that gives an estimated price for goods or services.
5. Credit Note: A document issued to correct or reduce the amount owed by the buyer.

III. Preparation of Sales Documents:

1. Invoice Preparation:
   • Include company name, address, and logo.
   • List the items sold, their quantity, and price.
   • Include the date of sale and total amount due.
2. Receipt Preparation:
   • Include the amount received, date of payment, and mode of payment (cash or bank transfer).
   • State the name of the buyer.
   • Sign and stamp the document.
3. Delivery Note Preparation:
   • List the items being delivered.
   • Include the quantity and description of the goods.
   • Signature of the receiver should be added.
4. Quotation Preparation:
   • Provide a detailed list of items, services, or goods with their prices.
   • Include the total amount and validity period of the quotation.
5. Credit Note Preparation:
   • State the corrected amount or discount applied.
   • Include the original invoice number.

IV. Uses of Sales Documents:

1. Invoice: To inform the buyer of the amount due and payment terms.
2. Receipt: To provide proof of payment.
3. Delivery Note: To ensure that goods were delivered in the correct quantity and condition.
4. Quotation: To provide an estimated cost for goods or services.
5. Credit Note: To correct overcharges or apply discounts.

V. Uses of Purchase Documents:

1. Purchase Order: A document sent by a buyer to a seller, requesting the purchase of goods.
2. Goods Received Note: A document confirming the receipt of items purchased.
3. Purchase Invoice: A document that shows the amount the buyer has to pay for the items purchased.
4. Payment Voucher: A document used to process the payment of goods received.
5. Purchase Requisition: A document used internally to request approval for the purchase of goods.

Evaluation:

15 Fill-in-the-Blank Questions:

1. A document used to request payment for goods is called an ______.
   a) Quotation
   b) Invoice
   c) Delivery Note
   d) Receipt
2. A receipt is a document that proves ______ has been made.
   a) Delivery
   b) Payment
   c) Return
   d) Order
3. A document showing the amount due to a seller is called an ______.
   a) Receipt
   b) Delivery Note
   c) Invoice
   d) Order
4. A credit note is used to correct ______ amounts.
   a) Overcharged
   b) Paid
   c) Delivered
   d) Purchased
5. A delivery note lists the ______ being delivered to a buyer.
   a) Services
   b) Orders
   c) Goods
   d) Payments

Class Activity Discussion:

15 FAQs with Answers:

1. What is an office document?
   It is a written record used in business activities.
2. What is the purpose of an invoice?
   To show the buyer the amount they owe for goods or services.
3. What is a receipt?
   A document that proves payment was made.
4. How do you prepare a receipt?
   Include the amount paid, date, and buyer’s name.
5. What is a delivery note used for?
   To list the items delivered to the buyer.
6. What is a quotation?
   It is an estimated price for goods or services.
7. How is an invoice prepared?
   It should include the items sold, price, and amount due.
8. What is the use of a purchase order?
   To request goods or services from a seller.
9. What is a credit note?
   A document used to correct overcharges or apply discounts.
10. What is the difference between a receipt and an invoice?
    A receipt shows payment made; an invoice shows the amount due.
11. Why is a delivery note important?
    It confirms that goods were delivered in the correct condition.
12. What is a goods received note?
    It confirms the receipt of goods by the buyer.
13. What is a payment voucher?
    It is used to process payment for goods.
14. What is a purchase requisition?
    It is an internal request for approval to purchase items.
15. How is a credit note used?
    It corrects or reduces the amount owed by the buyer.

Presentation Steps:

1. Step 1: The teacher revises the previous topic, which was “Correspondence Records and Mail Handling.”
2. Step 2: The teacher introduces the new topic, explaining the different types of office documents used in the sales department and how to prepare and use them.
3. Step 3: The teacher allows the students to contribute their understanding of sales and purchase documents, correcting them where necessary.

Teacher’s Activities:

• Display and explain different types of office documents.
• Guide students in filling out sample sales documents (invoice, receipt).
• Show students how to properly record transactions using these documents.

Learners’ Activities:

• Participate in discussions about the use of sales and purchase documents.
• Practice filling out a sample invoice and receipt.
• Work in pairs to role-play a buyer-seller transaction using the documents.

Evaluation Questions:

1. What is an office document?
2. List two types of sales documents.
3. How do you prepare an invoice?
4. Mention one use of a delivery note.
5. What is the difference between a sales invoice and a purchase order?
6. Why is a receipt important?
7. What does a credit note correct?
8. What is a purchase requisition used for?
9. Name one type of document used in the purchase process.
10. What is the purpose of a quotation?

Conclusion:

The teacher goes around to check the students’ completed sales and purchase documents and provides feedback.

Additional Information:

• Captivating Title: Understanding Office Documents: Sales and Purchase Records
• Focus Keyphrase: Office sales and purchase documents
• SEO Title: Office Sales and Purchase Documents: Preparation and Uses
• Slug: office-sales-purchase-documents
• Meta Description: Learn about office documents, including sales and purchase records, and their uses.