NAPPS SCHEME OF WORK SECONDARY (JSS1 -JSS3)
SECOND TERM
BUSINESS STUDIES
| BUSINESS STUDIES | ||
| JSS 1 | JSS 2 | JSS 3 |
| Factors of production Meaning of and uses of factors of production Types of occupation Meaning Division Factors which affect occupation Differentiate between direct and indirect services.Honesty of business Meaning of truthfulness.Attributes of truthfulness Factors that cause people to lie.Reward for truthful.Consequences of not being truthful.Attribute of fair play. (4) Ethics of sourcing chemicals – Meaning – Ethics of sourcing chemicals (5) Entrepreneur -Ship – Meaning – Facilities available for self-employment – Successful entrepreneur. (6) Importance of indentureship – Meaning and importance. – Functions (7) Forms of business organization – Types – Advantages – Disadvantages (8) Summer, market and society – Meaning – Need for consumer education – Importance of consumer – Consequences of lack of consumer education (9) Need for monitoring and control of chemicals. – Meaning – Chemical suitable and not suitable for use. – Need for monitoring and controlling. (10) Introduction to book-keeping – Meaning – Importance – Essential qualities – Common book-keeping practices (11 & 12) Revision/Examination | InsuranceDefinitionInsurance * Types (Policies) BurglaryMoneyLife insurancePensionHealthBenefits of insurancePersonal Qualities of an EntrepreneurBusiness OpportunitiesMeaning of business opportunities * Types National International Consumers RightsMeaning of consumer rightOrigin of consumerismEight universal consumer rightsIdentify ways and manners of consumer right on the country at largeResponsibilities of a ConsumerMeaning of consumer responsibilitiesResponsibilities of the consumersShopping TipsMeaning of needs and wantsDifferences between needs and wantsMaking decisions about needs and wantsImprove buying of needs and wantsEffects of pure buying in needs and wantsAfter sales services:* warranty* Installation etcBookkeepingEthicsTransparency, accountability and probityMeaningNeeds to TAPAttribute of TAPLedger EntriesMeaning of ledgerItems in the ledgerDateParticularsDiscountsFolioAmounts (Cash and Bank)* How to record cash received and paymentsDiscounts received and allowed and contra entriesPetty Cash BookMeaning of petty cash bookColumns in a petty cash bookRecording receipts and payments on the petty cash bookImprest systemCash flow imprestImprest system RetirementReimbursementCash BookMeaning of cash bookTypes of cash bookSingle column cash bookTwo column cash bookItem as a cash bookCash column Bank columnDiscount columnRevision/examination | Revision of last term’s workHow to seek redressMeaning of consumer right and redressWays of seeking redressBenefits of providing redressPersonal FinanceMeaningSources of finance for individualConsumer and choice Scale of preference ModestyattributesEffect of Living ModestlyLink modest behaviour and extravagancesPreparation of individual budgetTrial BalanceMeaningUses * Balance that form the Trial Balance * Formation of Trial Balance from Ledger * Identification of Balance Sheet item from the Trial Balance Forms of Trial BalanceMeaning Form of Trial BalanceTradingForms of Trial Balance:Profit and Loss Account (Accounts)Balance SheetTrading, Profit and Loss AccountMeaning Purpose of Trading, Profit and Loss AccountTrading AccountRules for constructing simple Profit and Loss AccountBalance SheetMeaningContentUsesClassification of itemsAssets, LiabilitiesCapitalPreparation and simple format of a Balance SheetProcedure of making payment and receipts Importance k accounts Meaning i.e. Cash, Bank transfer, cheques, bank drafts, e-paymentsStore recordsDelivery notes, gate passImportance |
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