Subject : 

Business Studies 

Term :




Class :


Previous lesson : 

The pupils have previous knowledge of


that was taught as a topic during the last lesson.

Topic :




Behavioural objectives :

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

  • what are office correspondence
  • give examples of office correspondence
  • say the use of each office correspondence



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







Every organisation or company receives and sends out letters. Letters that come into the organisation or company are referred to as incoming mail while those letters sent out by the organisation are called outgoing mail.

Types of Mails

  1. Incoming Mails
  2. Outgoing Mails
  3. Internal Mails


Procedures for Handling Mails

Incoming Mails

A company and its employees can perform their functions well if the incoming mails are properly and efficiently treated. There must be a good system of dealing with the mail. In a small organization, the receptionist handles the mails as part of her daily routine. But in a large organization, incoming mail may be taken to a mail room where the mail will be opened, recorded, sorted and distributed to the various units or departments for further distribution to the individual officers for action by the mail clerk. Incoming mail usually contain the following:

Enquiries about the company’s activities.

New orders for the company’s products.

Cheques from customers.

Complaints from customers.


Information from individuals, business organizations and government.


Postage Book

After affixing stamps on envelopes or printing of the amounts on the envelopes by franking machines, the letters are then recorded in a postage book. The postage book shows the following information about the letters posted: The addressee, his address, reference number and the cost of postage.


Procedures for Filing of Documents

In offices, letters and important documents are collected, arranged and put in files for safe keeping. The files are also arranged for easy reference. The files are now kept in cabinets.

Filing is therefore the process of arranging documents in an orderly manner so as to keep them safe. The documents are made easy to find when needed. Letters and other important documents are arranged subject by subject in files. The files are arranged, numbered, labeled and kept in a file cabinet.

The following is the classification of filing method:

  • Electronic filling method
  • Alphabetical filling method
  • Numerical filling method
  • Geographical filling method
  • Subject filling method
  • Chronological filling method


Treatment of Incoming Mail

Mails that are delivered by hand are usually signed for either by the receptionist or the mail clerk in the organisation. The mail that  come through the post are either delivered by postman (agents or postage companies) or collected from  the post office box (P.O. Box) or from the private mail bag (P.M.B) by the company‘s mail clerk. When mails get into the organisation, it is opened and the contents, date noted. Incoming mail are recorded in   “incoming register” before it is distributed to different departments or persons that will attend to them.  Letters that are marked “personal” “private” or “confidential” are usually sent to their owners unopened. Also, letters marked “urgent”, “immediate”, “now” are given prompt and immediate treatment.



 Mail inward Book

This is used to record all mail that are received in a company. The Mail inward Book helps to trace all mail that are received by the organisation.


Outgoing Mail

The company and its employees stand to gain a lot when outgoing mails are well handled. Communication and interaction with the outside world is so important to the progress of companies mail going out from the organization.


Mail Outward Book

This is used to record letters that are going out of the organisation. The Mail Outward Book records   outgoing mails for ensure that mail actually left the organisation for their destination.


Treatment of Outgoing Mails

Letters going out of the company will usually be sorted into two categories:

(i) Those to be sent by hand; and

(ii) Those to be sent by post.

Equipment used in treating outgoing mail include the following

(a) Stamp Fixing Machine

In big offices with very large volume of outgoing mail, machines are used to fix stamps on envelopes.  The stamps are bought and put in the machine. This means of fixing stamps is faster and neater.


(b) Postage Book

After fixing stamps on envelopes or printing of the amounts on the envelops, the letters are then recorded in a postage book. The postage book shows the following information about the letters posted: the addressee, his address, reference, number and the cost of postage.


Internal Mail

Internal mail refers to letters written by the organization either by an individual, unit head or the head of an organisation and directed to another individual or a unit head within the organisation for action.




The topic is presented step by step


Step 1:

The class teacher revises the previous topics


Step 2.

He introduces the new topic


Step 3:

The class teacher allows the pupils to give their own examples and he corrects them when the needs arise




  1. Mention and explain types of mails.
  2. What are office correspondence
  3. Give five examples of office correspondence
  4. List  two uses of postage book
  5. List five (5) duties of a Receptionist
  6. What is an office?
  7. Mention four items that can be found in an office.
  8. Mention five classifications of filing methods
  9. What are incoming mails
  10. Explain Alphabetical filling method




The class teacher wraps up or conclude the lesson by giving out short note to summarize the topic that he or she has just taught.

The class teacher also goes round to make sure that the notes are well copied or well written by the pupils.

He or she does the necessary corrections when and where  the needs arise.