Business Studies — JSS3
Term-by-term syllabus based on BECE/NERDC guidance.
- Office Procedure
- Meaning and importance
- Procedures: bills, invoice, receipts; payment methods (cash, bank transfer/cheque, bank draft, e-payment)
- Imprest account (balance, restoration)
- Store records: meaning, procurement procedures, stock taking; delivery note, gate pass
- Office Equipment
- Meaning, identification, types, importance, uses; care of office equipment
- Transportation
- Meaning/importance; types (road, air, rail, water, pipeline); advantages/disadvantages
- Advertising
- Meaning; types; functions; media (radio/TV, magazines, etc.)
- Communication
- Meaning; means (post, telephone, WWW, courier); importance; agency services (postal/telegraphic, telephone, internet, courier)
- Setting Simple Business Goals
- Meaning; SWOT (strengths, weaknesses, opportunities, threats)
- Simple Single Business Plan
- Meaning; procedure for drawing up
- Consumer Protection Agencies
- Meaning, need, regulators (CPC, NCC, SON, NERC, NAFDAC); roles/responsibilities
- How to Make Complaints
- Meaning; justified vs unjustified; steps; complaint letters; chemicals not suitable for use (reasons for banning/restricting; procedures)
- How to Seek Redress
- Meaning of consumer rights/redress; ways to seek redress; benefits
- Personal Finance
- Meaning; sources; consumption/choice; scale of preference; modesty (meaning, attributes, effects); link between modesty and extravagance; budgeting
- Trial Balance
- Meaning/uses; balances forming trial balance; ledger to trial; identifying balance sheet items
- Forms of Trial Balance
- Trading; Profit and Loss Account; Balance Sheet
- Trading Profit and Loss Account
- Purpose; trading account; P&L account; rules for constructing simple P&L
- Balance Sheet
- Meaning; content; uses; classification (assets, capital, liabilities); preparation of simple balance sheet
- Business Letters
- Parts: heading, opening, body, closing, layout; printing of assignment
- Simple Tabulation
- Table creation; keyboarding items into a table