Current JSS 2 BUSINESS STUDIES 3RD TERM
Current JSS 2 BUSINESS STUDIES 3RD TERM
Current JSS 2 BUSINESS STUDIES 3RD TERM
JS 2 (BASIC 8)
SCHEME OF WORK
WEEK TOPIC
1. petty cash book – meaning of petty cash book, columns in a petty cash book ,
Recording receipts and payment in a petty cash book, preparation of petty cash
book, imp rest system – petty cash, retirement and reimbursement.
2. Cash Book; Meaning of cash book, types of cash book – single column cash book,
two/double column cash book, items on a column cash – cash column, bank column
and discount column, preparation of cash book – cash column, bank column and
discount column, preparation of cash book.
3. Printers correction signs: proof readers marks and signs : Identification, Uses.
4. Speed Development and Accuracy Skills: Alphabetic sentence drills(b) One line
sentence drills (c)Accuracy and speed drills (d) Speed burst of one ten to 10 minutes
5. Techniques Development in keyboarding : create table; techniques of using the
create table function, (b) line space regulator , Description and uses (c) Enter keys ,
description ,uses ,techniques of use.
6. Paragraphing: Methods of paragraphing –Block paragraphing, indented
paragraphing and hanging Paragraphing.
7. MID - TERM BREAK
8. Page setup: Practical work.
10. Revision.
11 – 13. Examination
WEEK 1:
BOOK KEEPING: Petty Cash Book
Preview
Full Content
This is used to record small expenses such as postage stamps, envelops, transport fares,
newspapers, stationery and other small items needed in the office. The word ‘petty’ means
small. We cannot pay for them with cheques because they are too small. It is also a book of
original entry and also a ledger account for petty cash. The cost of each of the small items is
recorded in the petty cash book instead of the ledger. The total expenses are transferred to
the ledger as a petty cash account.
IMPREST SYSTEM
This is a method used in controlling the amount of money to the petty cashier. A fixed
amount called Imprest is given to the cashier weekly or monthly to pay for small expenses.
At the end of the period, the petty cashier gives account of what she spends and the balance
remaining. The amount spent will be reimbursed. This process of giving a petty cashier some
amount of money for petty items at the beginning of every month is called “Imprest
system”. IMPREST SYSTEM: This is an effective way of making money available for minor expenses
and keeping accurate records in the petty cash book
The sum of money giving to a petty cashier is called “Cash float”. Also, the document used in
raising petty cash is known as a “Petty Cash Voucher”
Petty Cash
Petty means small.
This is a small amount of money given , that is used for making immediate payments for
small expenses. The petty cash is managed by an assigned person known as the petty
cashier.
REIMBURSEMENT: This involves giving the petty cashier more money at regular intervals to
cover the amount so far spent. Reimbursement is meant to maintain the level of the float.
Retirement: This is the process of returning the amount of money not spent after the actual
money has been spent on a specific item. For example, account issue out/give out N10000
and out of this money, N8000 was spent on a particular item. The remaining N2000 which is
not spent will be returned back to the accountant which is called retirement.
EVALUATION
Objectives:
1. _____________ is not found on the debit side of a petty cash book. A. Date given
B. Voucher Number C. Total Amount
2. Which of the following expenditures can be paid from petty cash? A. RentB.
Equipment C. Stationery.
3. The book where all small expenditure are recorded is called a __________ A.
Ledger B. Petty cash book C. Journal
4. The petty cash is managed by an assigned person known as the..........a petty cashier b
cashier c petty clerk..
5. The sum of money giving to a petty cashier is called .........a Cash float b clerk float c
the float.
Theory:
I petty casher
Ii cash float
Iv Reimbursement
V petty cash
WEEK 2
CASH BOOK
PREVIEW
A Cash book is a book of account for recording cash receipts and cash payments. A Cash
Book is one of the most important books of account. It is used only for recording cash
transaction. A cash book, apart from the ledger is also a book of original entry.
The single Column Cash Book is drawn as follows: The single cash book has only a single
column on the debit side for cash receipts and another on the credit side for cash payments.
The format of a single cash book;
Dr Cr
Date Particulars Folio Amount Date Particulars Folio Amount
It can be seen that Cash Book is divided into two equal parts, namely: the Debit side and
the Credit side.
Mr. Akubo commenced business as a petty trade in Lagos, on 1st of March, 2011 with N8000
in cash. During the month, the following transactions took place:
N
You are required to post the above entries to the cash book.
SOLUTION
8,280.00 30 8,280.00
1 Apr Balance b/d 5,015.00 Mar
31
Mar
Dr
Cr
Date Particulars Folio Cash Bank Date Particulars Folio Cash Bank
For example, when money is transferred from the cash box in an office, the bank receives
the money, and is therefore debited, the cash account which gives the money, must also be
credited.
Example:
Enter the following transactions in a double –column cash book of Olorunfemi Enterprises
from the following particulars:
Dr
Cr
Date Particulars Folio Cash Bank Date Particulars Folio Cash Bank
May 1 Balance b/d 260 1,800 May 6 Bank Cc 650
May 3 R. Yomi 160 May 9 R. Yomi 140
May 5 Sales 500 May Rent 100
May 6 Cash cc 650 12 Stationery 100
May Bank cc 400 May Cash cc 400
17 Sales 600 14 Purchases 160
May Cash cc 150 May Bank cc 150
29 17 Wages 100
May May Bank 50
30 18 Charges
May Balance c/d 600 2,070
1,760 2,760 30 1,760 2,760
Balance b/d 600 2,070 May
31
May
June 1 31
The three column cash book is the same with the two-column cash book but with an
additional column for discounts on both sides of the account.
Dr Cr
Dat Particular Foli Discoun Cas Ban Dat Particular Foli Discoun Cas Ban
e s o t h k e s o t h k
Allowed Receive
d
N
Sept 1 Cash in Hand 500.00
Workings
Dr
Cr
Date Particular Foli Disct. Cash Bank Date Particular Folio Discount Cash Bank
s o Allwd s Receive
d
Sept 1 Balance b/d 500 Sept 4 Peter 400 2,20
Sept 2 Joe 200 8,00 Sept 16 Purchase 250 0
Sept Evans 4,00 0 Sept 25 s 500
20 0 Sept 30 Udoh
Expenses c/d 3,75 1,20
Balance 0 0
Balance b/d 4,60
Oct. 1 0
4,50 8,00 4,50 8,00
0 0 0 0
3,75 4,60
0 0
Evaluation:
Objectives:
1. A single-column cash book contains the following except: a. Date b. Bank c. Folio
2. Which of the following form of cash book does not exist .A Single-Column cash book
b.Double Column cash book c. Four-column Cash book.
3. The inducement given to a customer to encourage prompt payment is called______
a. cash discount B. Cash encouragement C. Trade discount
4. ............ cash book is used for recording a combination of bank and cash
transactions. a one b three c two .
5.
Theory:
You are required to prepare Madam Adule’s Cash Book as at 30th June.
WEEK 3
Date:………………………………
Topic: Printers correction signs: proof readers mark and sign: identification uses
Exercise: exercise 3 and 3a (page 44 and 45) in the spectrum business studies 3 for junior secondary
school project book.
Proof Reading :
This is a process whereby a good typist checks and carefully read the document typed to
ensure its error free.
SUB TOPIC 2
MANUSCRIPT – LONG HAND
___________________________________________________________________________________
CONTENTS:
i. Meaning of manuscript
ii. Abbreviations
iii. Standard printers connection signs
SUB-TOPIC: MEANING OF MANUSCRIPT.
Assignment
1. List 10 longhand abbreviations and words in full, 15 standard abbreviations and words in full.
2. Define proof readers marks
3. List and explain five printers correction signs.
4. Type the following on A5 landscape paper using double line spacing and all abbreviations
should be typed in full.
Thank you very much for yr ltr dated 16 th june 2012 abt the gds we requested.
The amt you stated as the price of the gds is acceptable to us.
I enclose a postal order no.234567 tog w delivery charges as specified by you
to be pd before the order is recd at yola a/cs dept.
WEEK 4
TOPIC : SPEED DEVELOPMENT AND ACCURACY SKILLS:
Asdf;lkjqwertyuiop
Pzxcvbnm,,.jlkjj
A s d f g h l k j l a a w e d f gh
DRILL 2
A s d f g l k j h ;. A s d f ; l k j q w e r t y u i o p
Pzxcvbnm ,,.jlkjj
A s d f g h l k j l a a w e d f gh
A s d f g l k j h ;.
ONE LINE SENTENCE DRILLS
Previews
SUB-TOPIC: Exercises and consolidation drills
Full content
CONSOLIDATION DRILL 1
Type each line at least 3 times
Typing line: 40 spaces
Spacing: Single
CONSOLIDATION DRILL 3
Type each line at least 3 times.
Typing line: 40 spaces
Spacing: Single
CONSOLIDATION DRILL 4
Type each line at 3 times.
Typing line: 40 spaces
Spacing: Single
CONSOLIDATION DRILL 5
Type each line at least 3 times.
Typing line: 40 spaces
Spacing: Single
EVALUATION
WEEKEND ASSIGNMENT
Preview
SUB-TOPIC Speed-building Exercise (Speed burst of one-ten minutes)
Full content
N.B: Type each of the following consolidation drills using single line
spacing.
Time/Duration: 10 minutes each drill.
CONSOLIDATION DRILL 1
CONSOLIDATION DRILL 2
cheap rate and give more grants to enable them to develop the
land. The government has, for many years, carried on with the
development of many capital projects all alone and sometimes
with foreign partners.
the breweries for instance should start now to think of
how to produce some of the imports required for their various
industries. It will be a good idea if they start now to
develop their wheat and maize farms.
CONSOLIDATION DRILL 3
EVALUATION
WEEKEND ASSIGNMENT
WEEK 5
Topic: TECHNIQUES DEVELOPMENT IN KEYBOARDING:
CONTENT: a. The create table : techniques of using the create table function.
b. Line space regulator : description and uses, techniques.
c. Enter key : description, uses and techniques of use.
THE CREATE TABLE ; TECHNIQUES OF USING THE CREATE TABLE
FUNCTION,
Tables play important role in business communication because they
are means to structure and communicate quantitative information.
Tables are used to present numerical data more clearly and orderly.
USING THE INSERT COMMAND.
You can use the insert command to choose the table dimensions
and format before you insert the table into a document.
1 clicks where you want to insert table.
2 On the insert tab, in the tables group, click table and then click
insert table,
3 Under table size, enter the number of columns and rows.
4 Under Auto fit behaviour. Choose options to adjust the table size.
A TABLE OF AUGUST
SUNDAY MONDAY TUAESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
Line space regulator : description and uses,
techniques
Line spacing determines the amount of vertical space
between the lines of text in a paragraph.
Paragraph spacing determines the amount of space above or
below a paragraph.
There are three settings in word control line spacing.
1 Before; the space before each line
2 After; the space after each paragraph
3 Line spacing; the space between the lines of each
paragraph.
Line spacing options;
Single; this option gives a single line space in between lines in
a paragraph.
1.5; this option is one and one half times that of single line
spacing.
Double; this option is twice that of single line spacing.
Multiple; this option sets line spacing that can be expressed in
numbers greater than 1.
NOTE; space can also be created between paragraphs by
tabing the enter key twice after each paragraph.
ENTER KEY
The Enter also called Return key is the key that is pressed on the
keyboard to make the computer start a new line of writing or perform
an action .The Enter key was originally the return key on a typewriter ,
which cause the carriage to return to the beginning of the next line on
the paper.
A typist can use the Enter key to indicate many options, including:
okay, save, Go and proceed when working on the internet. The Enter
key can also be used to create space, manually, between paragraphs by
tabbing it twice after each paragraph.
EVALUATION
1 EXERCISE ;
The colony and Protectorate of Nigeria was created as a merger of the
protectorate of the Northern Nigeria and the colony and protectorate of
southern Nigeria on 1 January 1914 , partly because of the uneven
economy of the two territories, and also due to growing tension with the
German colonies.
As one of the wealthiest british colonies , it was a good candidate for
being the first colony to be granted independence. Nigeria was first given
increased authonomy as the federation of Nigeria on 1 october 1954 and
made fully independent in 1960.
NOTE ; Keyboard the above paragraph as it is and turn it into three
paragraphs using the spacing given below;
(a) Single spacing
(b) 1.5 spacing
(c) Double spacing.
2 Create table for the list of the members of your class and their test scores
in business studies .
WEEK 6
TOPIC: PARAGRAPHING
CONTENT: i. Meaning of Paragraphing
ii. Types of Paragraphing
These are:
1 BLOCKED OR FLUSH PARAGRAPHING: this is a type of paragraphing where all typed or typing lines
start from the left margin and at the same point.
Example:
Abagana Esther
Head Girl
INDENTED OR SEMI-BLOCKED PARAGRAPHING: in this type of paragraphing, five (5) spaces are
usually given from the left margin before the first line starts. The second and subsequent lines start
from the margin.
Example:
Dear Sir,
Here, spaces are given from the left margin before the first line starts.
LETTER OF APPRECIATION
HANGING PARAGRAPHING: This is the type of paragraphing where the first lines starts at the left
margin with other subsequent lines typed 2 or 3 spaces away from the margin.
June 28, 2012
Dear Sir,
LETTER OF APPRECIATION
exalted position
s
n for the school.
Abagana Esther
Head Girl
EVALUATION
1. What is paragraphing?
2. List the three types of Paragraphing and explain them.
WEEK 7 MID –TERM BREAK
WEEK 9.
Memorandum/e-mail: (a) memorandum (1) meaning (ii)
features (iii)format(b)e-mail (i) definition (ii)features
(iii)format
Unlike letters, memos have no salutation and no complimentary close. Depending on the length of
the message , a memo could be typed on half sheets or full sheets. Many organization now use
standard memo forms containing the key words such as To, From and Date.
FEATURES OF MEMORANDUM
1 Memo Heading: A memo heading includes the name or designation of the
person , the memo is being sent to ( TO) .who the memo is from( FROM) . the
date the memo is being sent (DATE) and what the memo is about.(SUBJECT).
All lines of the heading should begin at the left margin and align (line up).
You should double space in between the parts of the heading. Also you
should TAB as follows;
1 Tab twice after typing TO;, to key the name.
2 Tab once after typing FROM;, to key the name.
3 Tab once after typing DATE;, to key the subject. The subject information
should be in ALL CAPS
Body of the Memo
The paragraphs of the memo should begin at the left margin and be in single
line spacing in between paragraphs.
NAME /INITIAL
A double space should be left below the body of the memo to key in the
name or initial of the writer.
ATTACHMENT / ENCLOSURE
If another document is attached to a memo , the word ‘Attachment ‘ is keyed
at the left margin , after leaving a double spacing below the reference name
or designation. If a document accompanies the memo , but is not attached to
it ,type the word Enclosure ‘.
FORMAT OF MEMORANDUM
1. A layout of a memorandum
From To
Subject
Body
DEFACEMENT OF DOORS
Several doors of Green House have been defaced through pinning of notices. When
the notices are subsequently removed, ugly pin marks are left on the doors.
I would like to appeal to those who find it necessary to leave notices on the doors
to use cello tape instead of pins. Such notices should not be left permanently. The usual
cooperation of all students will be appreciated.
MEANING OF E-MAIL :
E-mail simply means electronic mail. It is the most widely used resource on the net. It has a common
resource provided by the net from sending and receiving electronic. E-mail has become the live wire
for many business and personal communication. It is easier and faster. It is sent and receive from
any part of the world in a seconds. To send e-mail involves: composing the message, connect and
sending the message. To facilitate effective use of the e-mail facilities, the user also needs to have
hhis/her own e-mail such as [email protected] because in any form of letter writing there
is always the addresser’s address and addressee’s address.
1. Move your mouse to Address field and click the left button, the type http://www.yahoo.com
and press enter key on the keyboard. Yahoo home will display
2. Move your mouse to check mail and click the left mouse button.
3. Move your mouse to sign up now and click the left mouse button
4. In yahoo mail-free edition , move your mouse to sign me up and click the left mouse. Yahood
splays the registration form
5. Follow the instructions and your particulars in the fields(spaces) provided. Scroll to view the
other pages of the registration form.
6. At the end of the form, move your mouse to submit and click the left mouse button.
7. Make needed changes, then move your mouse to submit and click the left mouse button. If
the information entered are correct, the web server will display a welcome to yahoo....
Message indicating that you have successfully registered your e-mail address.
8. Move your mouse to continue to Yahoo mail. And click the left mouse button.
E-mail heading
The e-mail heading includes the same information as a memo ( TO, FROM, DATE,
AND SUBJECT).
It may include a CC; (Carbon copy) line for sending for a copy of the message to
additional individuals.
Body of an E-mail
The paragraphs of an email must all begin at the left margin and should be in single
line spacing, with double line spacing in between paragraphs.
Name / Designation
Two lines spacing should be left after the body of the e-mail to key in the name or
designation of the writer.
FORMAT OF E-MAIL
From CC
To BC
Subject
Message
Attach
ESSAY QUESTIONS
1. What is memorandum?
2. What is e-mail?
OBJECTIVE TEST
1. Which of the following is the correspondence or messages exchanged by people in the
same organization? (a) memorandum (b) internet (c) e-mail (d) intercom
2. Which of the following is the features of memorandum? (a) no salutation (b) dear sir/ma
(c) it contains letter headed paper (d) it contains e-mail.
3. All the following are means of passing information electronically except (a)
memorandum (b) e-note (c) e-mail (d) e-commerce
4. All are steps to be taken in memorandum except (a) Type the word memorandum
using the word capital letter (b) Type the word memorandum using the word small
letters (c) Type the word memorandum using alpha-numeric data (d) Type the word
memorandum using nottem keys
5. Which of the following could be typed on half sheets or full sheets? (a) memo (b) quarto
(c) memoranda (d) e-commerce
WEEK 10 Revision