Understanding Office Procedures for Effective Store Management Business Studies JSS 3 First Term Lesson Notes Week 3

Lesson Plan for Business Studies

• Subject: Business Studies
• Class: JSS 3
• Term: First Term
• Week: Week 3
• Age: 12–14 years
• Topic: Office Procedure
• Sub-topic: Procedure for Store Procurement, Importance of Stock Taking, Delivery Note, and Gate Pass
• Duration: 40 minutes

Behavioural Objectives

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

1. Explain the procedure for store procurement.
2. Discuss the importance of stock taking in business.
3. Define delivery note and gate pass, and explain their uses.

Keywords

• Procurement
• Store requisition
• Stock taking
• Delivery note
• Gate pass

Set Induction

The teacher asks students: “What do you think a business needs to do before it can restock items in a store?”

Entry Behaviour

Students are familiar with the concept of buying and restocking items at home or in shops.

Learning Resources and Materials

1. Sample store requisition forms
2. Pictures of a delivery note and gate pass

Building Background / Connection to Prior Knowledge

Students have experience buying goods, but they may not know the formal process businesses follow to get new stock. This lesson will teach them the official procedures used in businesses for store procurement and stock management.

Embedded Core Skills

• Problem-solving
• Critical thinking
• Organizational skills

Learning Materials

1. Lagos State Scheme of Work
2. Chalkboard/Whiteboard
3. Sample requisition forms and delivery notes

Reference Books

• Lagos State Scheme of Work for JSS 3 Business Studies
• Business Studies Textbook for Junior Secondary Schools

Instructional Materials

1. Business Studies textbook
2. Store requisition forms
3. Sample delivery note and gate pass

Content

Procedure for Store Procurement

Store procurement refers to the process of ordering and acquiring goods or items needed by an organization. It involves several steps to ensure the right items are bought, delivered, and stored properly.

Steps for Store Procurement:

1. Store Requisition: This is a formal request to the store or purchasing department for items needed. A store requisition form is filled out, indicating the items, quantities, and purpose.
2. Approval: The requisition is sent to a manager or the purchasing department for approval.
3. Purchasing: Once approved, the purchasing department contacts suppliers to get the requested items.
4. Delivery: The items are delivered, and a delivery note is issued.
5. Stocking: The items are checked against the delivery note, and if correct, they are added to the store.

Importance of Stock Taking

Stock taking refers to the process of counting and recording all the items available in the store at a specific time.

Reasons for Stock Taking:

1. Prevents theft or loss: Regular stock taking helps identify missing items.
2. Helps in planning: It allows a business to know when to reorder items.
3. Ensures accuracy: Stock taking ensures that the records match the physical items in the store.
4. Helps with budgeting: Knowing what is in stock helps in financial planning.
5. Ensures quality control: Damaged or expired goods can be identified during stock taking.

Delivery Note

A delivery note is a document that lists the goods delivered by a supplier. It includes details like the description of the items, quantity, and the date of delivery. The receiver uses the delivery note to confirm that the correct items have been delivered.

Gate Pass

A gate pass is a document used to allow goods to move out of a company’s premises. It is usually issued after the goods have been inspected and ensures that only authorized items leave the store.

Evaluation

Fill in the blank questions with options:

1. The process of requesting items from the store is called _____.
   a) Delivery note
   b) Stock taking
   c) Store requisition
   d) Gate pass
2. A document used to request items from the store is a _____.
   a) Delivery note
   b) Store requisition form
   c) Gate pass
   d) Sales invoice
3. Stock taking helps to prevent _____.
   a) Theft
   b) Budgeting
   c) Purchasing
   d) Invoicing
4. The document used to confirm that the correct items have been delivered is called a _____.
   a) Stock report
   b) Gate pass
   c) Delivery note
   d) Purchase order
5. A gate pass is used to _____.
   a) Allow goods to enter the company
   b) Request new items
   c) Record stock levels
   d) Allow goods to leave the company
6. Which of the following ensures accuracy in stock records?
   a) Store requisition
   b) Stock taking
   c) Delivery note
   d) Gate pass
7. Stock taking is important for _____.
   a) Identifying theft
   b) Destroying expired goods
   c) Selling products
   d) Ordering items
8. A store requisition must be approved before _____.
   a) Stock taking is done
   b) Goods are ordered
   c) The items are delivered
   d) The gate pass is issued
9. The purpose of a delivery note is to _____.
   a) Record what is in stock
   b) Authorize goods to leave
   c) Confirm delivered goods
   d) Request new items
10. Stock taking helps a business to _____.
    a) Plan purchases
    b) Approve requisitions
    c) Sell products
    d) Ship goods

Class Activity Discussion: FAQs

1. What is store procurement?
   Answer: It is the process of ordering and receiving items for the store.
2. What is a store requisition?
   Answer: A store requisition is a request for items needed in the store.
3. Why is stock taking important?
   Answer: It helps prevent theft, ensures accuracy, and helps in planning.
4. What is a delivery note?
   Answer: A delivery note is a document that lists the items delivered by a supplier.
5. What is the use of a gate pass?
   Answer: A gate pass is used to allow goods to leave a company’s premises.
6. When is stock taking done?
   Answer: Stock taking is usually done periodically, such as monthly or yearly.
7. What does a stock report contain?
   Answer: A stock report contains information about the quantity of items in stock.
8. Who approves the store requisition form?
   Answer: A manager or the purchasing department.
9. What should you check on a delivery note?
   Answer: The quantity and description of items delivered.
10. Why do businesses use a gate pass?
    Answer: To ensure that only authorized goods leave the premises.
11. What is the next step after a store requisition is approved?
    Answer: The items are purchased from suppliers.
12. What happens during stock taking?
    Answer: The items in the store are counted and recorded.
13. Who uses the delivery note?
    Answer: The person receiving the goods to confirm delivery.
14. How does stock taking help with budgeting?
    Answer: It ensures that a business knows how much stock is available for future planning.
15. Why is it important to have accurate stock records?
    Answer: It helps prevent shortages and overstocking.

Presentation

Step 1: The teacher revises the previous topic, such as “Types of Business Transactions.”
Step 2: The teacher introduces the new topic by explaining the process of store procurement and its importance.
Step 3: Students contribute by discussing how items are restocked in shops, and the teacher provides corrections and explains further.

Activities

Teacher’s Activities:

• Show sample store requisition forms.
• Explain the procedure for stock taking.
• Discuss the importance of delivery notes and gate passes.

Learner’s Activities:

• Identify examples of office procedures for procurement.
• Participate in discussions about the importance of stock taking.
• Ask questions for clarification.

Assessment

Evaluation Questions:

1. Define store procurement.
2. List five steps in the store procurement process.
3. Why is stock taking important for a business?
4. What is a delivery note?
5. How is a gate pass used in store management?
6. What is the purpose of a store requisition?
7. Who approves the store requisition?
8. How does stock taking help in preventing theft?
9. What information is usually found on a delivery note?
10. What happens after stock taking is completed?

Conclusion

The teacher goes around to mark the students’ answers and evaluates their understanding of the topic.