SUCCESSGATE INTERNATIONAL SCHOOL

Motto: RAISING AND EXCELLENT PRODUCTIVE GENERATION

LESSON NOTE
EDUCATOR’S NAME:

SUBJECT: BUSINESS STUDIES

CLASS: BASIC 8 / GRADE 8 / J.S.S. 2

TERM: THIRD TERM ( 3RD TERM )

SESSION: 2023 – ACADEMIC – SESSION

 THIRD TERM E-LEARNING NOTE

SUBJECT: BUSINESS STUDIES CLASS: JSS2

SCHEME OF WORK

WEEK TOPIC
1. Printer’s correction signs.
proof readers marks and signs
Identification
Uses of each of the signs and marks.
2. Speed Development and Accuracy Skills
Alphabetical Sentence drill
outline sentence drill
Accuracy and speed drills
speed burst at one to ten minutes
3. Techniques Development in Keyboarding-math table techniques of wing -the space
regulator-description,uses,techniques of uses-Enter key, description, Uses,Techniques of
Use
4. Paragraphing: method of paragraphing
5. Page Setting-Different types of page set up-correct page alignment-production of documents
6. Memorandum-meaning, features and format.
7. E-mail: meaning,feature and formatting
8. Office Procedure-meaning, importance and procedure of preparing bill licence
9. Office Equipment-meaning, identification of office equipment
types, importance, use and care of office equipment
10. Revision
11. Examination

WEEK ONE
TOPIC: PRINTERS CORRECTION SIGN
CONTENT:
i. proof reader’s signs
ii. identification
iii. uses of each signs and marks

INTRODUCTION
The hand-written work of a secretary, author or manager is known as manuscript. This hand-written work
may have to be typed for official purpose. However, in such works errors may occur and also,
abbreviations may have been used. The errors in the manuscript must be corrected before such works are
printed. In such works there are standard or known correction signs as well as long hand abbreviations
which a secretary or typist must be familiar with. These signs guide the typist, secretary or printer in order
to do efficient job.
Any document containing any error must not be allowed to leave the office. Before a fair copy is typed, the
writer makes corrections either in the margin or in the text.

Printers’ corrections signs are signs that are made by editors, writers ,secretary or typesetters to mark
corrections before a work goes for printing.
Some of the corrective signs and their meanings are as follows:-
Some of these signs and their meanings are as follows:-
Sign in the Sign in the text Meaning
margin
N.P. or SP. [a square bracket three lines are made New paragraph
Caps atthe bottom – of the work (s) to betyped in Spaced capital, ie leave a space
 space capital Between letters in the word and three
Spaces between words
I.C./, I/C - Single line is made at the bottom ofthe Small letter (s) lower case
letter or words (s)
Cap; U.c; u/c Double lines are = made under the letter or Capital letter (s) upper case
word
Close up Sign is made at the point the correction is There is excess space either within a
to be made Word or between words,
Punctuations, Etc.
Stet/ ….dotted lines are made at the bottomof Let it stand: the cancelled work should
the word which has been cancelled be the one to be typed.
Trs/ A sign is made between the words: Words should be transposed in the new
order shown
Delete/ - line is made across the letter(s) Do not type, ignore, delete.
Omission Caret + sign is made at the point Insert letter (s) aid/ or punctuation
Mark(s) Written in the margin here
Words written in (Word for) written not shown clearly in the For emphasis, i.e since the word
Caps & boxed text. cannot be fully read, the word is
written in a box to aid the typist in
reading if it should however not be
typed as it appears in the margin, ie
not in caps.

EVALUATION
1. Why is it necessary for the typist or printer to understand the correction signs?
2. Explain the term manuscript.

READING ASSIGNMENT
Read pages 145 to 150 of WABP Business studies for JSS 2 by EgbeEhiametalor

WEEKEND ASSIGNMENT
1. The correction sign means (a) give space (b) transpose (c) close up (d) delete
2. is the correction signs for (a) start afresh (b) transpose/transfer (c) close up
(d)delete
3. The sign U.C at the margin of a manuscript means (a) union company (b) united companions (c)
upper case (d) under capitalized
4. The abbreviation N.P at the margin of a manuscript means (a) union company (b) new party (c) new
paragraph(d) no paragraph
5. The sign by the margin means (a) stop (b) run on (c) new paragraph (d) transfer

THEORY
1. Explain manuscript and the correction signs
2. Give five correction signs you know and their meaning.

GENERAL REVISION QUESTIONS

1. Define a sole trader
2. Mention two sources of capital to a sole trader.
3. Mention five departments that are exist in a large organization.
4. Who is a clerical staff member?
5. List four qualities of a clerical staff member.

WEEK TWO
TOPIC: KEYBOARDING (SPEED AND ACCURACY SKILLS)
CONTENT: Alphabetic sentence drills
One line sentence drills
Accuracy and speed drills
Speed burst of one to ten minutes.

ALPHABETIC SENTENCE DRILLS

The following drills contain all the alphabetic letters. You should copy them as instructed.
Drill 1
Set the paper at ‘O’
Set left hand margin at 10 for pica and 15 for elite on foolscap typing paper.
20 for pica and 25 for elite on A4 paper.
Reference: Macmillan JSS2 Business Studies by Awoyokun A.A et’alpg 69-71.

ONE-LINE SENTENCE DRILLS

Drill 2
Set paper guide at ‘O’
Set left hand margin at 10 for pica and 15 for elite on the foolscap typing paper
And 20 for pica and 25 for elite on A4 paper.
Reference: Macmillan Business Studies by Awoyokun A.A et’alpg 70.
Activity
Keyboard each line three (3) times
When chased, the fox quickly jumped over the sport car belonging Mr Zewu.

ACCURACY AND SPEED BUILDING PASSAGE

Drill 3
Type a copy of the following in three minutes.
A question which puzzles me sometimes is : just why do 58
Typists make mistakes while typing?
They know the location of 115
The various keys; probably they have typed the same kind of 174
Matter over and over again; but for
Seemingly no reason at all 238
Mistakes occur. Of course, there are reasons for these mistakes 304

Evaluation: Which drills contain all the alphabetic letters?

Reading Assignment: Business Studies for JSS2 by O.A lawalet’alpg 66-69

Macmillan Business Studies for JSS2 by Awoyokunet’alpg 69-71.

WEEKEND ASSIGNMENT
1. In typing, ------ is not part to be considered (a) bad sitting position (b) mastery of the keyboard (c)
quick insertion and removal of paper (d) correct sitting position.
2. ------ is inserted with a typing sheet into the type writer (a) duplicating sheet (b) backing sheet (c)
photocopying sheet (d) cylinder knob.
3. The typist must fix eyes on the ------- while typing (a) manuscript (b) keyboard
(c) carriage (d) printing point.
4. The two types of typefaces we have are ---- (a) pica and foolscap (b) row and column
(c) vertical and horizontal (d) pica and elite
5. ------- contains all the alphabetic letters (a) One-line sentence drill (b) Accuracy and speed
development (c) Alphabetic sentence drill.

THEORY
1. Mention three things to be considered when typing.
2. Write out how to set a left hand margin for pica and elite on a foolscap paper.
3. Keyboard the following on A4 paper. Leave 25mm(1inch) top margin.
 Spacing: Double

Photograghy is a very popular hobby. Making photographs is interesting and challenging in all sorts ways.
It is a method of making pictures which does not demand that you be skilled at drawing; a way of
commenting on situations which does not require you to be good at words

GENERAL REVISION QUESTIONS:

1. What is a petty cash book?
2. Draw the format of a petty cash book.
3. Define a cash book.
4. How many types of cash book do you know of?
5. Name them.

WEEK THREE
TOPIC: KEYBOARDING (TECHNIQUE DEVELOPMENT)
CONTENT:Description and use of tabular keys.
Description and use of line space regulator
Description and use of carriage return lever
Description and use of margin release key

USE OF TABULATOR KEY

When the tabulator key is operated, the carriage moves quickly to any predetermined position.
The tabulator key can be set by hand at required positions on the rack. On modern machines, it can be set
by a special key provided for that purpose. When a tabulator bar is depressed, the carriage moves to the
position for which the stop is set. In order to set the tabulator at 15, the space bar should be tapped five
times from the left margin when this is 10, and stop set at this point. If the tabular stop is set wrongly or is
no longer required, the setting can be cleared by using the clearing key or level provided.
Evaluation: Describe the use of tabulator key.
Reading Assignment: Macmillan Business Studies for JSS2 by Awoyokunet’alpg 73-74

LINE-SPACE REGULATOR
This is the level that regulates the spacing required between the lines. The level may be set for single,
double or treble-line spacing. Half-spacing can be set on modern machines. The required spacing should
be set before you begin to work.

Evaluation: Describe the use of line- space regulator.

Reading Assignment: Macmillan Business Studies for JSS2 by Awoyokun A.A et’alpg 73-74.

USE OF CARRIAGE RETURN LEVER

This lever is used for turning up the paper and for returning the typewriter carriage to the right in order to
begin a new line.

Evaluation: Describe the use of carriage return lever.

Reading Assignment: Macmillan Business Studies for JSS2 by Awoyokun A.A et’alpg 73-74.

USE OF MARGIN RELEASE KEY

When the margin release key is depressed, it allows you to type beyond the set margin points at either
end of the line.

Evaluation: Describe the use of margin release key.

Reading Assignment: Macmillan Business Studies for JSS2 by Awoyokun et al pg 73-74.

WEEKEND ASSIGNMENT
1. When the tabulator key is operated, ---------- moves quickly to the predetermined position.(a)
cylinder knob (b) printing point (c) carriage (d) platen.
2. In order to set the tabulator at 15, the space bar should be tapped ----- times from the left margin
when this is 10. (a) 20 (b) 1 (c) 15 (d) 5.
3. The lever that regulates the spacing required between the lines is ------- (a) carriage return lever (b)
margin release lever (c) line space regulator (d) tabulator key.
4. The lever used for turning up the paper and for returning the type writer carriage to the right to begin
a new line is ----- (a) margin release key (b) carriage release lever
(c) carriage return lever (d) line space regulator.
5. ------- allows to type beyond the set margin when depressed. (a) margin release key
(b) carriage return lever (c) tabulator key (d) line space regulator.

THEORY
1. Describe the technique in the use of a tabulator key.
2. Describe the use of carriage return lever.

GENERAL REVISION QUESTIONS

1. Who is an intermediate consumer?
2. List the seven aids to trade
3. What is occupation? List three types of occupation
4. Define trade by barter
5. State six types of trade

WEEK FOUR
TOPIC: PARAGRAPHING
CONTENT: Methods of paragraphing
Blocked
Indented
Hanging

A paragraph is a clear division of a piece of writing. It focusses usually on a single subject matter and is
separated from other parts of the writing by a new line of indentation.

METHODS OF PARAGRAPH
There are three types of paragraphs namely blocked, indented and hanging.

BLOCKED: Paragraphs written in a blocked style are the ones with the first line flush with left margin. All
lines of the paragraph starts from the beginning of the left margin. It is simply a style convention. The first
line is not indented and the subsequent paragraphs are separated by a double space between them. For
example,

It was a dark evil “wave” that almost killed him, but for Austalian surfer Kerby Brown, riding this 40 foot
monster in his own backyard was one of the highlights ofhis surfing career.

The 25-year-old surfaced the enormous break at an outdoor reef in the Southern Ocean “somewhere
between Margaret River and South Austalia” on the southwest coast of Western Australia last August.

EVALUATION:Define paragraph.

READING ASSIGNMENT
WABP Junior Secondary business studies bk 2 by Egbe T. Ehiametaloret’alpg 151-157.
INDENTED: Indentation determines the distance of the paragraph from either the left or the right margin.
Within the margin, you can increase or decrease the indentation of a paragraph or groups of paragraphs.
For example.

Abuja is the capital city of Nigeria. It is located in the centre of Nigeria, within the Federal capital Territory
(FCT). Abuja is planned city and was built mainly in the 1980s.

Abuja’s geography is defined by Aso rock, a 400-metre monolith left by water erosion.
The presidential complex, National Assembly, Supreme Court and much of the town extend to the south
of the rock.

EVALUATION: What is indented paragraph?

Reading Assignment
WABP Business Studies JSS2 by EgbeEhiametaloret’alpg 151-157.

HANGING: This is one that has all lines but the first indented. A hanging indent is also known as a
hanging paragraph. For example.

Abuja is the capital city of Nigeria. It is located in the centre of Nigeria, within the federal
Capital Territory (FCT). Abuja is a planned city, and was built mainly in the 1980s. It officially became
Nigeria’s capital on 12 December, 1991, replacing Lagos, which is still the country’s most
populous city.

Abuja’s geography is defined by Aso Rock, a 400-meter monolith left by water erosion.The presidential
Complex, National Assembly, Supreme Court and much of the town extend to the south of the
Rock.

EVALUATION:What do you understand by hanging paragraph?

READING ASSIGNMENT: WABP Business Studies JSS2 by EgbeEhiametaloret’alpg 151-157.

GENERAL REVISION QUESTIONS:

1 Give an example of an incoming mail.
2. Mention the two categories that letters entering into organization can be sorted into.
3. List any five departments you were taught.
4. What are correspondence record?
5. Define memorandum.

WEEKEND ASSIGNMENT
1. Which of these is not a method of paragraph (a) hanging (b) indented (c) suspended
(d)blocked
2. ---- focuses on a single subject matter and separated from other parts of the writing (a) A page (b) A
margin (c) A paragraph (d) A layout.
3. ------ paragraph has all lines start from the same beginning of the left margin.
(a) suspended (b) indented (c) hanging (d) blocked.
4. The paragraph that has all lines but the first indented is (a) hanging (b) blocked
(c) indented (d) suspended.
5. ----- paragraph determines the distance of the paragraph from the either the left or the right margin.
(a) Hanging (b) indented (c) blocked (d) suspended.

THEORY
1. Describe the three types of paragraph.
2. Give an example of an indented paragraph.
WEEK FIVE
TOPIC: PAGE-SETUP
CONTENT: New page
Correct page alignment
Production of document

Margin: A margin is a space separating text or other elements from the edge of the paper. It is commonly
adjusted through the page setup. Most programs allow for the Top, Bottom, Left and Right margins to be
set. The standard margin settings are 1” Top and Bottom and 1.25” Left and Right.

Correct page alignment: Left alignment

Align text left or right, center text, or justify text on a page.
Horizontal Alignment: It determines the appearance and orientation of the edges of the paragraph: left-
aligned text, right-aligned text, centered text or justified text which is aligned evenly along the left and the
right margins. For example,in a paragraph that is left-aligned, the left edge of the paragraph is flush with
the left margin.

Align the text left or right

1. Select the text you want to align.
2. On the Home tab. In the paragraph group, click Align Left or Align Right.

Center the text

1. Select the text you want to center.
2. On the Home tab, in the paragraph group, click centre.

Justify the text.

You can justify the text, which might make the last line of the text in a paragraph considerably shorter than
the other lines.
1. Select the text you want to justify.
2. On the Home tab, in the Paragraph group, click Justify

Evaluation: What is a margin?

Reading Assignment:
WABP Business Studies JSS2 by EgbeEhiametaloret’alpg 158-164.

PAGE ORIENTATION:
Page orientation is the way in which a rectangular page is oriented for normal viewing. The two most
common types of orientation are portrait and landscape.

You can choose either portrait or landscape orientation for all or part of your document. When you change
the orientation, the galleries of predesigned page and cover page options also change to offer pages that
have the orientation that you choose.

CHANGING THE ORIENTATION OF AN ENTIRE DOCUMENT

1. Open a word document for which you want to change the orientation.
2.Click the page layout tab and click Orientation button available in the Page Setup group.
3. Click any of the options you want to set to orientation. Because my page is already in portrait
orientation, I will click landscape option to change my orientation to landscape orientation.

Evaluation: What do you understand by page orientation?

Reading Assignment: WABP Business Studies JSS2 by EgbeEhiametaloret’alpg 158-164.

WEEKEND ASSIGNMENT
1. A ------ separates text or other elements from the edge of the paper. (a) paragraph
 (b) layout (c) margin (d) page.
2. One of these is an exception to the type of alignment (a) left (b) back (c) centre (d)right
3. ------ is the way a rectangular page is oriented for normal viewing. (a) Hphenation (b)Alignment (c)
Page orientation (d)Page setup/
4. The two most common types of orientation are (a) pica and elite (b) manual and electrical (c) old
and modern (d) portrait and landscape.
5. Page orientation is useful when you print your pages (a) No (b) Yes (c) Sometimes
(d) Never.

THEORY
1. What is a margin?
2. Describe how you align your typed text to the left.

GENERAL REVISION QUESTIONS

1. Who is a sole trader?
2. Why are there many sole traders in your area and in the country?
3. Give four advantages and three disadvantages of a sole trading business
4. List five sources of capital available to the sole trader
5. What is the primary aim of establishing a business?

WEEK SIX AND SEVEN

TOPIC: MEMORANDUM/ E-MAIL
CONTENT:Meaning
Features
Format
E-mail

A memorandum (also called memo) is the primary correspondence document used within an organisation,
just as a letter is the primary correspondence document between organisations.

FEATURES OF MEMORANDUM:
There are only four parts to a memorandum. They are
1. The heading which consists of your distribution list, who it is from, the date and subject.
To: Name and position of the reader
From: Name and position of the writer
Date: Date the memo is sent
Subject: A phrase that focuses the reader’s attention on the subject of the memo

2. The body of the memo or text.

3. The reference initial; and
4. Notations – If necessary.

Evaluation: What is memorandum?

Reading Assignment: WABP JSS2 Business Studies by EgbeEhiametaloret’alpg 165-168.

FORMAT:
Memo
To: All Employees
From: Administrative Manager
Date: 13th February, 2014
Subject: Lateness to work
It has come to the notice of the management that some employees are coming late to work on a regular
basis. Some are clocking in only to leave the company premises after they do so.

With effect from Monday, 17th February, 2014, any employee who fails to reach the office at the stipulated
time shall be considered late. Any employee missing at their duty posts for more than twenty minuites
without any justifiable reason shall be considered absent from work.

Thank you.
Ali Balogun
Cc: Managing Director.

Evaluation: Draw a format of memorandum.

Reading Assignment: WABP Business Studies by EgbeEhiametaloret’alpg 165-168.

E-MAIL:
This is simply the shortened form of electronic mail, a system for receiving, sending and storing electronic
messages. It has gained nearly universal popularity around the world with the spread of the internet. In
many cases, e-mail has become the preferred method for both personal and business communication.

FEATURES OF E-MAIL
From: The sender’s e-mail address
To: The receiver’s e-mail address
Cc: Indicate other receiver’s(s) e-mail address (other people that will receive the message)
Subject: A phrase that focuses the reader’s attention on the subject of the e-mail.

Evaluation: What is E-mail?

Reading Assignment: WABP Business Studies by EgbeEhiametaloret’alpg 165-168.

The e-mail message: Instead of using a pen to write a letter on paper, you are using your keyboard to
type an e-mail message in an e-mail program on your computer.
Sending the e-mail: When the e-mail is finished and has been addressed to the recepient’s e-mail
address, you press the send button without the need to put stamp.

E-mail transport: E-mail servers transmit e-mail messages from sender to recipient like postal services
transport letters and parcels.

Fetching new mail: The e-mail programme can check for new e-mail messages at your mail server and
download it to be read.

Evaluation: Describe how e-mail is sent.

Reading Assignment: WABP Business Studies by EgbeEhiametaloret’alpg 165-168.

WEEKEND ASSIGNMENT
1. A memorandum is used A. between different organisations B. by two companies only
C. to communicate between different government institutions D. within an organization.
2. The following are features of a MEMO except____ A. date B. from C. salutation
D. subject.
3. E-mail is a shortened form of____ A. electric mail B. executive mail C.
elementary mail D. excellent mail
4. The internal oral communication within an organisation is known _____ A. intercom B. business
letter C. memorandum D. E-mail.
 5. E-mail was made possible through the ____ on internet A. facebook B. whatup C.
yahoo D. twitter.
6. The office abbreviation ‘ref’ means____ A. relevance B. referendum C. reference
D. reflection

THEORY
1. Define i. a memorandum ii. E-mail
2. Give four features a memorandum

WEEK EIGHT
OFFICE PROCEDURE
CONTENT:
i. Meaning of Office Procedure
ii. Importance of Office procedure
iii. Procedures for Making Payments

It is necessary as well as important to have a system or set of rules for performing activities in an
organization. Hence, office procedure means the system or the set of rules for running the activities or
affairs in an office.

IMPORTANCE OF OFFICE ROCEDURE

1. Good office procedure aids the smooth running of the office and it reduces delays.
2. It helps in the overall coordination of the various sections of the organization.
3. It helps to make work in the office faster
4. It helps to prevent fraud
5. It helps to reduce errors in the performance of duties.

PROCEDURES FOR PREPARING BILLS AND INVOICES

In business transactions, when an order is received, such order goes to the sales department or office of
the organization, where the customer’s bill or invoice is made out. Usually, this is prepared with several
carbon copies. The issued invoice outlines the following information:
i. Order number and date (ii) quantity and description of goods bought (iii) unit price (iv) total price or
amount (v) discount (if any), (vi) net amount payable.
ii. (vii) terms of delivery i.e. condition of delivery.

The invoice issued by a seller or supplier is a bill to the buyer.

PROCEDURES FOR MAKING PAYMENT

There are various means of settling a bill in business transactions. They include:
(i) payment by cash
(ii) Payment by cheque: This is done by instructing the bank to pay our supplier from the money in our
bank accounts.
(iii) Payment by bank draft: A bank draft is a means of payment which the bank is guaranteeing on
behalf of this customer. While a customer’s cheque can bounce, the bank draft cannot. The cheque
and bank draft means of payment enables us to pay a large sum of money without the risk of
carrying physical cash

EVALUATION
1. What is an invoice?
2. Explain payment by cheque

SUB-TOPIC: WAGES AND SALARIES OFFICE:

Content:
i. Meaning of Wages and Salaries Office
ii. Roles of Wages and Salaries Office
iii. Method of Paying Wages

The wages and salaries office is a section in an accounts department which is responsible for preparation
and payment of wages or salaries of employees in the organization. This office keeps good accounting
records of all the wages and salaries earned by the staff in the organization.
THE ROLES OF WAGES AND SALARIES OFFICE
1. Preparation of Vouchers: A voucher can be defined simply as a document representing evidence
of payment
2. Preparation of Payrolls: They prepare payrolls i.e. tabulated statement of salaries and wages
entitlement
3. Issuance of pay Advice:- They issue pay advice. The pay advice is a document issued to staff
members of a business organization indicating the net amount of salary payable to a staff after
deductions.
4. Calculation of Wages: The term wages usually refers to payment given to non-permanent worked
staff or labour in the factory and one-of engagement. Such amount can becurried out using hours
worked multiplied by rate of pay per hour. Alternatively, it can be calculated using the units of
production. This method is calculated using number of units produced multiplied by the rate of pay
per unit.

A given amount of bonus can also be added to any of the above methods as required by management.
METHOD OF PAYING WAGES
1. Time rate: This is a system of paying wages to workers based on time spent on the job which can
be hourly or on a day’s work
2. Piece rate: The amount earned as wages is related to the work done. This method can acts as an
incentive increase output.
3. Profit-sharing method
4. Commission basis
5. Premium bonus system

READING ASSIGNMENT:
Read pages I6 to 22 of WABP Business Studies for JSS 3 by Egbe T. Ehiametalor et al

GENERAL EVALUATION QUESTIONS

1. Mention seven departments that can be found in any large organisations
2. State one function of each of the department mentioned above
3. Mention at least three departments found in your school
4. List the factors of production and their respective rewards
5. Give the other name for entrepreneur

WEEKEND ASSIGNMENT
1. The section of accounts department responsible for preparing workers’ pay is called
(a) Salaries and wages office (b) Welfare office (c) Admin office (d) marketing department
2. A voucher is a/an ____ (a) invoice (b) account (c) evidence of payment
(d) Requisition note
3. A payroll is also known as a ____ (a) voucher (b) invoice (c) payroll (d) pay advice
4. ____ is a method of calculating wages (a) hourly rate (b) staffrate (c) quarterly rate
(d) all of the above
5. Which of the following shows the full details of a worker’s pay?
(a) pay roll (b) pay slip (c)integrated service (d) cash pay.

THEORY
1. State two roles of wages and salaries office
2. List three items that could constitute deductions on payroll
SUB-TOPIC: STOCK AND STOCK RECORDS
Content:
i. Meaning of Stock and Store
ii. Store Records
iii. Stock Taking
Stock refers to goods which are offered for sales or material which are to be used for production. In
businesses, raw materials for producing goods and equipment needed for making other goods can be kept
in a store. Hence, a store is a place where materials or goods are kept for future use.

DOCUMENTS USED IN THE STORE DEPARTMENT/STOCK RECORDS

In order to avoid theft, pilfering, shortage or loss, proper stock records are compulsory in business
organization.

STOCK REQUISITION FORM

This document is used to collect stocks from the store. It stipulates the quantity of stocks required and the
reason for the request. This document helps to ensure orderliness in the movement of stocks in and out of
the store. It helps also to detect theft of stocks from the store.

STOCK CARD
This is a document prepared for each item of material to show how stock is being issuedfrom the store, the
date on which the item is being issued, the department that made the request and the balance in the store.

PURCHASE REQUISITION FORM

This is the document completed by the purchase department whenever the stock falls to a reorder level
and stock needs to be replenished.

STOCK – TAKING
This is the physical count of stocks in the store periodically. It could be quarterly, monthly, annually or bi-
annually.

Advantages or importance of stock - taking:

a. It helps to prevent theft of stocks
b. It enables the stock keeper to know the minimum and maximum re-order levels
c. It helps to reveal slow-moving stocks
d. It helps to prevent pilfering of stock
e. It enables the accounts department to ascertain the end –of-the year figure for stock for final
accounts preparation.

Types of stock taking

i. Annual stock taking
ii. Periodic stock taking
iii. Perpetual stock taking

EVALUATION:
1. What is stock taking?
2. Explain stock requisition

Reading Assignment:
Read pages 24 and 25 of Business studies for Jss 3 by O. A. Lawal etc.

GENERAL EVALUATION QUESTIONS

1. Which department in the organization takes charge of store?
2. Give another name for the store
3. State three reasons for keeping stock in the store
4. List three documents used in the store department
5. What is perpetual sock taking?

WEEKEND ASSIGNMENT
1. Stock records are the documents that enable an organization to ____ (a) pay workers
(b) record salaries (c) determine the movement of goods (d) advise the employees
2. Stock requisition note is used to (a) collect stock from the store (b) send goods to the
store (c) buy goods from the suppliers (d) sell goods to the customers.
3. The physical count of the stocks in the store on periodic basis is called
(a) storekeeper (b) stock-taking (c) invoicing (d) re-order level
4. Perpetual inventory means taking of stock__(a) everyday (b) every week (c)
occasionally (d) every month.
5. All of the following are system of stock control except___ (a) maximum level (b)
reorder level (c) economic level (d) reorder level

THEORY
1. State 4 advantages of stocktaking
2. Explain the importance of stock requisition note.

READING ASSIGNMENT:
Read pages I to 8 of WABP Business studies for JSS 3 by Egbe T. Ehiametalor et al

GENERAL EVALUATION QUESTIONS

1. Mention five source documents
2. Explain any three as mentioned above
3. State the difference between a debit note and a credit note
4. Define an invoice
5. Mention three items contained in an invoice

WEEKEND ASSIGNMENT
1. Which of the following is not a means of payment? (a) Cheque (b) Currency (c) Bank draft (d)
Teller
2. Who issues an invoice? (a) Buyer (b) Seller (c) Producer (d) Consumer
3. Which of the following means of payment is the safest for the sellers (a) coins (b) cheque (c)
goods (d) bank draft
4. The terms of delivery means ___ (a) where to deliver (b) when to deliver to (c) the driver on
delivery (d) the conditions regarding delivery
5. Which of the following is an advantage of the invoice? (a) It helps the order to be made
(b) it enables the accounts section to know the actual amount to collect from the customer (c)
It shows the address of the business organization (d) It states the condition of delivery.

THEORY
1. State seven items that must be contained in an invoice
2. State two advantages of an invoice to the seller.

WEEK ONE
TOPIC: INTRODUCTION TO OFFICE EQUIPMENT
CONTENT
 Meaning of Office Equipment
 Various Types of Office Equipment

MEANING
Office equipment are tools, machines and assets used in an office to perform the office functions. Office
equipment make work in the office to be faster and easier. Office equipment could be
pieces of equipment that are used to facilitate smooth running of office work.

VARIOUS TYPES OF OFFICE EQUIPMENT

The various types of equipment use in an office are:-
1. OFFICE CABINET: This is a place when documents, surplus cash, and valuable items are kept for
safety purpose until when their need arises.
i. It prevents documents, cash and valuable items from being stolen.
ii. It prevents important items from fire explosion.

2. TYPEWRITER: This is a machine which prints letters on paper by means of keys.

ADVANTAGES
i It makes the secretary’s work faster
ii It presents the typed work neatly
iii It is faster than using pen to write

3. TELEPHONE: This is a machine through which information relating to an organization in question is

received and given. Telephone could be digital or analogue
ADVANTAGES
i. It helps to give out information.
ii. It helps to receive information.

EVALUATION
1. What are the advantages of office cabinet?
2. What is a telephone?

4. COMPUTER: This is an electronic machine or device which accepts data in form of input,
processes it, and gives out information in the form of output. Kinds of computer are:-
a. Personal or micro computer
b. Mini computer
c. Mainframe

ADVANTAGES
i. It is faster.
ii It gives accurate information.
iii Information is easily accessed through the use of computer.

5. CALCULATOR: This is also called adding machine. This is an electronic, machine which performs
arithmetic work of division, multiplication, subtraction, etc.

ADVANTAGES
i. It performs arithmetic work at faster rate.
ii. It gives accurate information based on input.

6. FAX MACHINE: This type of machine is used in a large organization, and it is used to send and
receive short information for the organization.
ADVANTAGES
i. It is used for sending short information.
ii. It is faster than computer.
Other equipment are telex, telegram photocopy machine, etc.
EVALUATION
i What is officer equipment?
ii State seven office equipment you know

6. PHOTOCOPIER: A photocopier is a machine that makes paper copies of documents or graphic

materials
7. DUPLICATING MACHINE: This is a device which enables several copies of a document to be
produced. Some office use stencil duplicating machine which make copies of document from masters. This
is the cheapest means of producing a large number of copies.

READING ASSIGNMENT
Business studies for Junior Secondary School Book Revised Edition Book Two Pages 3-7

WEEKEND ASSIGNMENT
1. The place where cash and valuable documents are kept is called _____ a.
office file b office shelve c. office cabinet
2. A machine which accepts data, processes it and gives information is called___ a.
photocopy b. calculator c. computer
3. Which of the following machine is also called a punching machine? a.
typewriter b. perforator c. fax machine
4. A machine used for sending and receiving short information is called a.
fax machine b. text machine c. photocopy machine
5. These are the office equipment except a. telephone b. typewriter c. file

THEORY
1. Define the following a. computer b. typewriter
2. Mention ten office equipment you know

GENERAL EVALUATION QUESTIONS

1. What is correspondence?
2. List three ways in which mail come into the organization.
3. List four equipment used in treating mail.
4. State three types of correspondence records.
5. Enumerate five methods of filling documents.