Subject: Business Studies


Class: Basic 9 / JSS 3


Term: First   Term


Week: Week 1


Topic :




Previous Knowledge: The pupils have previous knowledge of






that was taught in their previous lesson.



Learning Objectives: At the end of the lesson, learners will be able to

(a) say the meaning and importance of office procedure

(b)highlight the process for preparing bills, invoices and receipts.

(c)explain the use of computer in respect to Computer software (ii)Typewriter(iii)Adding machines.

(d) say the procedures for making payments by: (i) cash (ii) bank transfer (iii) cheque (iv) bank draft





Instructional Materials 

  • cheque book
  • invoice
  • receipt
  • a picture of an office


Methods of Teaching 

  • Role modelling
  • Questions and Answers
  • Explanation
  • Discussion
  • Recitation
  • Imitation
  • Story Telling
  • Dramatization



(a) Meaning and Importance of Office Procedures:
Office procedures refer to the set of established rules, protocols, and guidelines that govern the daily operations and activities within an office environment. These procedures are designed to ensure efficiency, consistency, and accuracy in performing tasks and achieving organizational goals. The importance of office procedures includes:

1. Efficiency: Well-defined procedures help streamline tasks and processes, reducing the time and effort required to complete them.

2. Consistency: Standardized procedures ensure that tasks are performed in the same manner, promoting uniformity in output and reducing errors.

3. Accountability: Clear procedures assign responsibilities and authorities, making it easier to identify who is accountable for specific tasks.

4. Quality Control: Procedures enable organizations to maintain consistent quality standards by providing a framework for monitoring and evaluating work.

5. Compliance: Some procedures may be required to meet legal or regulatory requirements, ensuring the organization operates within the law.

6. Training and Onboarding: Office procedures act as a guide for training new employees and ensuring they understand how tasks should be performed.

(b) Process for Preparing Bills, Invoices, and Receipts:
The process for preparing bills, invoices, and receipts typically involves the following steps:

1. Gathering Information: Collect all relevant information, such as product or service details, quantity, price, customer details, and any applicable taxes or discounts.

2. Create a Document: Use a word processing software or specialized billing software to create the bill or invoice. Include your company’s name, address, contact details, and logo (if applicable).

3. Invoice/Bill Details: List the items sold or services rendered, along with their respective quantities and prices. Calculate the subtotal, taxes, and any discounts, if applicable.

4. Total Amount Due: Add up the subtotal, taxes, and deduct any discounts to arrive at the total amount due.

5. Payment Terms: Clearly specify the payment terms, including the due date, accepted payment methods, and any late payment penalties.

6. Generate Receipts: If the payment is received immediately, issue a receipt to the customer acknowledging the payment and providing transaction details.

7. Save and Send: Save the completed bill, invoice, or receipt in a secure and organized manner. Send the invoice to the customer through email or traditional mail.

(c) Use of Computer in Respect to Computer Software, Typewriter, and Adding Machines:

(i) Computer Software:
– Computers use software to execute various tasks and applications.
– Software includes operating systems, productivity tools, programming languages, multimedia applications, and more.
– It allows users to create, edit, store, and manipulate digital content efficiently.
– Computers use software to connect to the internet, run databases, and perform complex calculations.
– The flexibility of computer software allows for frequent updates and improvements, enhancing functionality and security.

(ii) Typewriter:
– Before computers, typewriters were used for creating typed documents.
– Typewriters eliminated the need for handwritten documents, providing a cleaner and more professional appearance.
– They were widely used for office correspondence, record-keeping, and document preparation.
– Unlike computers, typewriters do not store information digitally; each document exists as a physical copy.
– With the advent of computers and word processing software, typewriters became less common due to limited functionality and editing capabilities.

(iii) Adding Machines:
– Adding machines were mechanical calculators used for performing basic arithmetic operations like addition, subtraction, multiplication, and division.
– They were prevalent in offices and businesses for bookkeeping and accounting tasks.
– Adding machines expedited calculations, reducing human errors associated with manual calculations.
– However, adding machines were limited to specific arithmetic functions and lacked the versatility of modern computer software.
– As computers became more accessible and affordable, adding machines became obsolete due to their limited functionality and the convenience of computer-based calculators.

(d) Procedures for Making Payments by:

(i) Cash:
1. Customer Payment: Collect the payment from the customer in cash.
2. Receipt Generation: Provide the customer with a cash receipt as proof of payment.
3. Record Keeping: Record the transaction in the company’s cash register or accounting system.
4. Cash Reconciliation: Regularly reconcile the cash register with the total cash on hand to ensure accuracy.

(ii) Bank Transfer:
1. Provide Bank Details: Provide the customer with the necessary bank account details to initiate the transfer.
2. Customer Initiation: The customer initiates the bank transfer from their bank account using the provided information.
3. Confirmation: Once the payment is received, confirm the receipt of funds with the customer and provide a payment receipt if required.
4. Record Keeping: Record the bank transfer transaction in the accounting system, including the payment reference number.

(iii) Cheque:
1. Obtain Cheque: Receive the cheque from the customer as payment for goods or services.
2. Cheque Validation: Verify that the cheque is properly filled out and signed by the customer.
3. Deposit the Cheque: Deposit the cheque into the company’s bank account.
4. Clearance: Wait for the cheque to clear, which can take a few days depending on the bank’s processing time.
5. Confirmation: After the cheque clears, confirm the payment with the customer and issue a receipt if required.
6. Record Keeping: Record the cheque transaction in the accounting system, including cheque number and deposit details.

(iv) Bank Draft:
1. Request Bank Draft: Request the customer to obtain a bank draft from their bank.
2. Receive Bank Draft: Receive the bank draft from the customer, ensuring it is valid and in the correct amount.
3. Deposit the Draft: Deposit the bank draft into the company’s bank account.
4. Clearance: Wait for the bank draft to be cleared, which may take a few days.
5. Confirmation: After the bank draft clears, confirm the payment with the customer and provide a receipt if necessary.
6. Record Keeping: Record the bank draft transaction in the accounting system, noting the draft number and deposit details.



(a) Office Procedures:

1. ___________ refer to the set of established rules and guidelines that govern office operations.
(a) Office norms
(b) Office procedures
(c) Office guidelines

2. ___________ in an office environment ensures efficiency, consistency, and accountability.
(a) Following the rules
(b) Implementing software
(c) Adhering to office procedures

3. The importance of office procedures includes maintaining ___________ in performing tasks.
(a) Efficiency
(b) Creativity
(c) Flexibility

4. Standardized office procedures help in achieving ___________ in the output.
(a) Uniformity
(b) Complexity
(c) Diversity

(b) Preparing Bills, Invoices, and Receipts:

5. The first step in preparing a bill or invoice is to gather all ___________ information.
(a) Customer’s personal
(b) Relevant
(c) Generic

6. The total amount due on an invoice includes the ___________ and any applicable taxes or discounts.
(a) Subtotal
(b) Total quantity
(c) Total profit

7. A ___________ is issued to acknowledge immediate payment received from a customer.
(a) Purchase order
(b) Receipt
(c) Quotation

(c) Use of Computer in Respect to Computer Software, Typewriter, and Adding Machines:

8. ___________ allows computers to execute various tasks and applications.
(a) Computer hardware
(b) Computer software
(c) Computer peripherals

9. Before computers, ___________ were commonly used for creating typed documents.
(a) Adding machines
(b) Computer software
(c) Typewriters

10. Unlike computers, typewriters do not store information ___________.
(a) On external hard drives
(b) Digitally
(c) In the cloud

(d) Procedures for Making Payments:

11. Making payment by ___________ involves physically handling cash.
(a) Cash
(b) Bank transfer
(c) Cheque

12. In a ___________, the customer initiates the payment from their bank account.
(a) Bank transfer
(b) Cheque
(c) Bank draft

13. A ___________ requires verification of the customer’s signature and sufficient funds in their account.
(a) Bank draft
(b) Cheque
(c) Cash

14. ___________ involves depositing a customer’s payment directly into the company’s bank account.
(a) Cheque
(b) Bank draft
(c) Bank transfer

15. A ___________ is a written order issued by the payer’s bank to pay a specified sum to the payee.
(a) Bank draft
(b) Bank transfer
(c) Cheque






(i)Meaning and importance of office procedure

(ii)Procedures for preparing bills, invoice and receipts

(iii)Computer software, Typewriter, Adding machines

(iv)Procedures for making payments by: cash, bank transfer, cheque,

and bank draft.



It is a set of rules or policies guiding the operations of an office.

It is a collection of regulations or guidelines that regulate how an office operates.

Office procedures set the standard for how staff work together in the office.

Office ethics define the norms for how employees interact with one another therein.




The office procedures are the set of established rules that govern the activities carried out within an organization. It is a kind of unwritten law that regulates the operation of the company, so that its members act in a coordinated and efficient manner.

The main objective of establishing office procedures is to promote the efficiency of employees and, consequently, the productivity of the organization. In addition, good office procedures help reduce the margin of error in processes, since all employees know the steps to follow to perform their tasks.

In short, we can say that office procedures are a series of guidelines that indicate how company members should act to optimize their work and, consequently, the results obtained by the organization.


It is important to have well-defined and streamlined office procedures in place for the smooth running of any organization. Office procedures lay down the guidelines that need to be followed by employees while carrying out their daily work tasks. These procedures help to ensure that work is carried out in a consistent and efficient manner.

1. It ensures efficient running of an office.

2. Office procedures create a uniform way of doing things, that is,

Consistency, efficiency and professionalism within the office environment.

3. Office procedure instills disciple in an organization (e.g no personal phone

calls, checking voice mail in the mornings, no unnecessary conversations with

Clients etc).

4. It helps us to know how to handle both incoming and outgoing mails.

5. It makes for an organized office environment

6. It helps office workers to understand their various assigned duties.

7. Helps to ensure smooth and efficient running of the office: By having standard operating procedures in place, businesses can be sure that their office is running as smoothly and efficiently as possible. This is because everyone knows exactly what needs to be done and when it needs to be done, so there are no bottlenecks or confusion.


8. Helps to improve communication: Good office procedures help to improve communication between employees, as everyone is aware of what needs to be done and how it needs to be done. This can lead to a more cohesive working environment and better overall results.


9. Reduces the risk of errors: By having clearly defined procedures in place, businesses can reduce the risk of errors being made. This is because everyone knows exactly what they need to do and there is no room for misunderstanding or confusion.


10. Helps to save time: Having efficient office procedures in place can help to save a lot of time, as tasks can be completed more quickly and smoothly.



Service Bill: Companies which provide specialized services use service bills as demands for payment.

In Nigeria, PHCN and Nigerian Water Corporation two organizations well-known for using service bills as demands for payments. Usually, service bills are sent to customers on a monthly basis, and the bills show current charges, where payment is to be made as well as rental charges, if any.


This is a document sent by the seller to a buyer showing the description, quantity, price of goods bought.In everyday business transactions, when a buyer buys goods from a seller, the seller issues an invoice which outlines the following details:

i) Order number and date

ii) Quantity and description of goods bought

iii) Unit price

iv) Total price

v) Net amount payable

vi) Terms of delivery

The main purpose of an invoice is to outline the customer`s extent of indebtedness to the supplier.


Donda automobiles

They just shall live by faith


Date: September 17, 2013

No 1 obi-okoli ave Umu Chubaa

ekwuluobia lagos state

Phone 08088583715

[email protected]


Promise ogbu



not wet


qty item # description unit price discount total



Car engine

Brand new DonGeep car

DonGeep engine







Total discount 375
Subtotal _________
Sales Tax _________
Total 20,050,000

Purpose of an invoice:

1. When used as a proforma invoice, an invoice is sent as a receipt for an order.

2. An invoice can be used to inform the warehouse about the types of goods to be withdrawn from the stock.

3. An invoice can be used to inform the wholesaler about goods to be produced or supplied.

4. An invoice can be used as an advice note to the transport department

5. An invoice can serve as a delivery note, when used to identify the goods dispatched.

6. An invoice enables the accounts department to know the amount to collect from the customer.

Pro forma invoice

This is a type of invoice sent in advance of goods, to show that the goods are being dispatched and what amount will feature on the invoice proper. A pro forma invoice is prepared by the seller and sent to the buyer.

Importance of pro forma invoices

1. A pro forma invoice can be sent along with the goods. If the customer decides to buy the goods, the exact amount stated on the pro forma invoice is paid.

2. A pro forma invoice is a polite way of asking for payment before goods can be dispatched.

3. For goods imported into Nigeria, a pro forma invoice shows the customs authorities the value of the goods so imported. In this way, custom authorities can determine the appropriate custom duties.

4. A pro forma invoice enables the consignee, or an accredited agent, to know the price at which the owner of some goods wishes to sell the goods.

NOTE: It needs to be emphasized the when an invoice is prepared, a sale has taken place. Thisis clearly not the position with pro forma invoice .A pro forma invoice may not lead to sale of goods.


The seller acknowledges payment by issuing a receipt to the buyer. The seller issues a receipt when the buyer pays for the goods bought and it has to be stated whether it is by cash or cheque.

Contents of a receipt include:

  • The name and addresses of the seller
  • Names and addresses of the buyer
  • Serial number of the receipt
  • Amount received in words and in figures
  • Method of payment e.g cash or cheque
  • Signature of the cashier or receiver of the amount paid
  • Date of payment


1. Define office procedure

2. Outline four importance of office procedure



Methods of Making Payment Through Commercial Banks

  1. Cash Payment
  2. Cheque
  3. Bank draft
  4. Bank transfer
  5. Cashless system

Cash Payment:

In Nigeria, this is the most prominent means of payment for business transactions. It is done by paying raw money which is legal tender.


A cheque is written in order to a bank to pay a certain sum of money to another person. The use of cheques is the widest method of payment through commercial banks. The amount to be paid is entered twice by the owner of the cheque.The first entry is made in words and the second entry is made in figures.

Types of cheque

  1. Bearer Cheque
  2. Order Cheque
  3. Open cheque
  4. Crossed cheque

Bearer Cheque

A bearer cheque contains the instruction `pay to…or bearer’. So the bearer cheque will be paid to anybody who presents it for payment. A major disadvantage of the bearer cheque is that if it is stolen, the thief will find it easy the cheque.That is ,his or her name and signature must be written behind the cheque and the name must correspond with the name written on the front of the cheque.


Order Cheque

An order cheque contains the instruction` pay to …or Order’. Unlike a bearer cheque, an order cheque must be endorsed by the payee before payment is made to him.


Open Cheque

An open cheque is one that can be cashed across the counter by the payee. A major disadvantage of the open cheque is that the wrong person can cash it.


Crossed Cheque

If a cheque is crossed, then such a cheque can only be paid into a current

account. It has two parallel lines drawn across its face.


Parties to a cheque

Three parties are involved in the payment of a cheque:

  1. The Drawer: this is the person who draws and signs the cheque, and from whose account the money is removed.
  2. The Drawee: this is the bank on whom the cheque has been drawn.
  3. The payee: this is the person to whom the amount of money on the cheque is paid.

Advantages of cheque system

1. Cheques provide a simple method of cash transfer.

2. Cheques provide a relatively safe method for the settlement of debts.

3. Cheques provide a simplified method for the payment of salaries and wages.

4. Cheques eliminate the burden and danger of carrying large amounts

From place to place.

5. Cheques minimize fraud in business transactions.

Bank draft

A bank draft is a written order for money to be paid by a bank, especially from one bank to another.It is a cheque drawn by a bank on itself. Normally, a bank draft is prepared by a commercial bank. A commercial bank drawing a bank draft should have received an equivalent amount, plus a standard commission from the person buying the draft.

Bank transfer

Bank transfer is the most common method of payment worldwide with millions of transactions processed daily. It is a method where by the buyer instructs his or her bank to transfer some money from his or her account to the account of the seller whether in the same bank or in another bank. In these days of on-line banking, it is very easy to pay some money into an account from any branch of the same bank in Nigeria.For international transfers, there are money transfer services offered by banks e.g Money Gram, Western Union, etc.

Cashless system

This is an electronic means of making payment. This policy was introduced in Nigeriaby

the Central Bank Of Nigeria(CBN) wih its pilot implementation to take place in six states of the federation. It has been averred by experts that cashless policy will enhance the value creation process of the economy.


  • To reduce cost minting and handling cash
  • To enhance electronic payment system
  • To reduce associated risks with cash handling
  • To reduce corruption


  • Difficulty in procuring POS machines and e-payment platforms
  • Internet/network link failures
  • Power and equipment failures
  • Possible fraud avenues
  • Customers` apathy for use of electronic payments







Class Teacher and Pupils Activities. Interaction or Participation 

The topic is presented step by step

Step 1: The teacher revises the old topic by asking questions that are related to the previous topics as reminder.

Step 2: The teacher introduces the new topic by telling pupils any story that is related to good or bad office practices, He or she also narrates his or her experience in any of the Nigerian commercial banks

Step 3: The teacher allows the pupils to make their own contributions and gives room for pupils” participation by giving answers to their questions. The subject teacher also asks questions that are related to office practice.





1. List three procedures for making payments

2. Define cheque

3. Highlight four advantages of using cheque over cash system.

4. What do you understand by the term` Cash-lite/Cashless policy` in Nigeria?

WEEKEND ASSIGNMENT: procedure is important for…………………. a). increasing size (b)keeping missing documents (c)making office work efficient and effective (d)introducing people in the department

2. The seller acknowledges payment by issuing a …………of goods and services

(a) Cheque (b) receipt (c) delivery book (d) cash book

3.A……………. is not a party to a cheque (a)drawer (b)drawee (c)payee (d)debtor

4. The invoice provides the following information except…………… (a) date of transaction (b) quantity of goods (c)foreign currency (d) terms of trade

5.A cheque is said to be crossed when it is………………..(a)properly signed (b)withdrawn from the bank (c) with two parallel lines drawn across its face

(d) rejected



The subject teacher makes the necessary corrections which gives him or her the opportunity to reteach what has been taught before so that learners that did not understand in the first instance can have the opportunity of relearning the topic again.

He does the necessary marking , grading and corrections



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