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








(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