JSS1 SCHEME OF WORK
BUSINESS STUDIES 3RD TERM
WKS TOPIC(S) Specific Objectives(S)
By the end of the lesson the student should be able to:
1 CONSUMER 1. Meaning of a consumer
2. Meaning of a customer
MARKET AND 3. Meaning of market
SOCIETY 4. Meaning of Society
5. Need for Consumer Education
6. Importance of consumer Education
7. Consequences of lack of Consumer Education
2 NEED FOR 1. Explain the meaning of chemicals
2. Distinguish between chemical suitable for use and those not
MONITORING suitable for use
AND CONTROL OF 3. Explain the need for monitoring and controlling chemical suitable
for use and those not suitable for use
CHEMICALS 4. List chemicals suitable for use
5. List chemicals not suitable for use
3 INTRODUTION TO 1. state the meaning of book-keeping
2.explain the importance of book-keeping
BOOK-KEEPING
3.identify qualities of a book-keeper
4 BOOK-KEEPING 1. identify common book-keeping practice
PRACTICES
5 SOURCE 1. explain the meaning of Source Documents
2. mention uses of Source Documents
DOCUMENT 1 3.explain the content of source documents
6 SOURCE 1.differeciate between cash transaction and credit transaction
2.extract information for book-keeping purposes
DOCUMENTS 2
7 JOURNALS 1 1. Use source documents for the preparation of appropriate books of
original entry.
2.draw correct form of journal
3. List different types of journals
4. indentify the content of books of original entry
8 JOURNAL 2 1.use source document for the preparation of appropriate book of
original entry
2. enter correctly information from source documents into the book
of original entry
9 DOUBLE ENTRY 1.state the meaning of double entry book-keeping
2.analyse events and transactions using double entry system
BOOK-KEEPING 1 3. Match every debit entry with a corresponding credit entry.
10 DOUBLE ENTRY 1.identify accounts to be credited and debited
2. post from journal to ledgers
BOOK-KEEPING 2 3. classify types of account
SUBJECT: BUSINESS STUDIES.
TOPIC: CONSUMER MARKET AND SOCIETY
CLASS: JSS1
PREVIOUS KNOWLEDGE: The students have learnt about types of business organization .
MAIN AIM: to help the students understand the meaning of consumer, market and society.
SUBSIDIARY AIMS: By the end of the lesson, the Students should be able to:
1. Meaning of a consumer
2. Meaning of a customer
3. Meaning of market
4. Meaning of Society
5. Need for Consumer Education
6. Importance of consumer Education
7. Consequences of lack of Consumer Education
PERSONAL AIM: to assist the students understand the importance of consumer education.
ASSUMPTION: the students are familiar with chains of distribution.
ANTICIPATED PROBLEMS: the student may not be conversant with the relationship between
consumer, customer and market.
POSSIBLE SOLUTION: Teacher explains the meaning of consumer, customer and market.
TEACHING AIDS: Junior Secondary Business Studies (WABP).
INTERACTION PATTERN: individual
STEP1: Who Is A Consumer?
A consumer is a person or group of people who buys and uses a product or service at a particular time. A
consumer is the end user of a product and this is the one who completes the process of production.
MEANING A CUSTOMER
A customer is a regular buyer of a product or service who has established a sustainable relationship with
the seller or producer of a product.
MEANING OF MARKET
A Market is a place where buyers and sellers are in contact with one another to buy or sell goods and
services.
It is a means by which buyers and sellers are brought in contact with one another. It could either be face
to face, through letters or any other communication medium.
MEANING OF SOCIETY
Society is a group of people living together in organized, communities with laws and traditions,
controlling the way that relates and behaves towards one another.
STEP2: Need for Consumer Education
It is of great importance to educate the consumers because they are most vulnerable, sometimes the
producer produces less standard products and sells to the consumers, so as to be enlightened, there is a
need for Consumer education.
The following are the needs for consumer Education in Nigeria
• To protect consumers from falling victims of fraudulent and bad producers
• To encourage consumers to report to the appropriate government agency when necessary
• To create a healthy and cordial relationship
• To enable consumers to be aware of products or services that are standard and fit for consumption
• To enable the consumers know their rights and obligations
Consequences of Lack of Consumer Education
• It can encourage producers to supply poor quality products
• It will lead to consumer not getting the right satisfaction from the product purchased
• It can lead to consumer entering into false agreement with producers
• It makes consumer ignorant
EVALUATION:
1. Who is a consumer?
2. Who is a customer?
3. Explain the meaning of market
4. Explain the meaning of Society
5. Explain the need for Consumer Education
6. List the Importance of consumer Education
7. What are the likely Consequences of lack of Consumer Education?
SUMMARY:
1. Society is a group of people living together in organized, communities with laws and traditions,
controlling the way that relates and behaves towards one another.
2. A Market is a place where buyers and sellers are in contact with one another to buy or sell goods and
services.
3. A consumer is a person or group of people who buys and uses a product or service at a particular
time. A consumer is the end user of a product and this is the one who completes the process of
production.
ASSIGNMENT:
Define the following;
1. a. Consumer
b. customer
c. market
d. Consumer Education
2. Explain the meaning of Society
3. List three Importance of consumer Education
7. List two Consequences of lack of Consumer Education
Teacher Evaluation: _______________________
CONCLUSION
SUBJECT: BUSINESS STUDIES.
TOPIC: NEED FOR MONITORING AND CONTROL OF CHEMICAL
CLASS: JSS1
PREVIOUS KNOWLEDGE: The students have learnt about office.
MAIN AIM: to help the students understand the meaning of chemicals.
SUBSIDIARY AIMS: By the end of the lesson, the Students should be able to:
1. Explain the meaning of chemicals
2. Distinguish between chemical suitable for use and those not suitable for use
3. Explain the need for monitoring and controlling chemical suitable for use and those not suitable for
use
4. List chemicals suitable for use
5. List chemicals not suitable for use
PERSONAL AIM: to assist the students understand the meaning of suitable and unsuitable use of
chemicals.
ASSUMPTION: the students are familiar with products produced with chemicals.
ANTICIPATED PROBLEMS: the student may not be conversant with the meaning suitable and
unsuitable use of chemicals.
POSSIBLE SOLUTION: Teacher explains the meaning of chemicals.
TEACHING AIDS: Junior Secondary Business Studies (WABP).
INTERACTION PATTERN: individual
STEP1: Meaning of monitoring
Monitoring means keeping a person in check or on guard to ensure that he or she is complying with
rules and regulations, monitoring is carried out to ensure control and in the production and use of
chemicals some of which are hazardous or toxic substances
Meaning of chemical
It is defined as any substance which is capable of breaking down, or combining with its kind or other
substance under a suitable environment to become a new substance having a completely different
character behavior quality or use. It can be solid liquid or gas examples of solid chemical are ice and gold
examples of a liquid chemical are water and petrol examples of a gaseous chemical are air and cooking
gas.
STEP2: CHEMICAL SUITABLE FOR USE AND THOSE NOT SUITABLE FOR USE
Some chemicals are suitable for use , while some are not , is important we know those suitable and
those not suitable for use it requires a lot of experience and it can be tricky most times , in fact it takes
a lot of expert work: - the national agency for food and drug administration control (NAFDAC) has
classified chemical according to their suitability or unsuitability. The following can help to distinguish
between the two
A. Characteristics of chemical suitable for use (non-hazardous chemicals)
1. Safe
2. Harmless
3. Can be inhaled and ingested
4. Non-toxic
5. Non-irritant
6. Non-corrosive
7. Non-radioactive
8. Non-flammable
B. Characteristics of chemical not suitable for use (hazardous chemicals)
1. Dangerous
2. Harmful traits particularly when ingested or by mere contact
3. Destructive to life and the environment
4. Toxic
5. Irritant
6. Corrosive
7. Radioactive
8. Flammable
Period 3
Need for monitoring and controlling foods, drugs and chemical
NAFDAC regulates monitors and controls the importation, exportation, manufacture, advertisement,
distribution, sales and uses of foods, drugs and chemicals.
Need for monitoring and control of chemical
1. Ensure compliance with standard specifications designated and approved by the council
2. Enable appropriate investigation into the production premises and raw materials
3. Establish relevant quality assurance system
4. Monitor the utilization of controlled chemical substance
5. Ensure non-diversion of chemicals for illicit usage
EVALUATION:
1. What are chemicals?
2. Mention three (3) forms of chemical
3. Distinguish between chemicals suitable for use and those not suitable for use
4. List two (2) effects of lack of monitoring of foods, drugs and chemical
5. State two ways of controlling chemicals
SUMMARY:
In this lesson you have learnt:
1. Chemical is any substance which is capable of breaking or combining with other substances under a
suitable environment to become a new substance
2. Chemical suitable for use are safe, harmless, non-toxic, non-irritant and non-radioactive and are
therefore non-hazardous
3. Chemical not suitable for use are dangerous, harmful, toxic, irritant, corrosive, radioactive, flammable
and destructive to life
4. There are many reasons for monitoring and controlling chemical for example monitoring the
utilization of controlled chemicals
ASSIGNMENT:
1. Define chemicals?
2. Mention three (3) forms of chemical
3. Give two examples suitable for use and not suitable for use chemicals
4. List two (2) effects of lack of monitoring of foods, drugs and chemical
5. State two ways of controlling chemicals
Teacher Evaluation: _______________________
Conclusion
TOPIC: INTRODUCTION TO BOOK-KEEPING
CLASS: JSS1
PREVIOUS KNOWLEDGE: The students have learnt about meaning of business studies.
MAIN AIM: to help the students understand the meaning of book-keeping.
SUBSIDIARY AIMS: By the end of the lesson, the Students should be able to:
1. State the meaning of book-keeping
2. Explain the importance of book-keeping
3. Identify qualities of a book-keeper
PERSONAL AIM: to assist the students understand the importance of book-keeping.
ASSUMPTION: the students are familiar with book-keeping as a component of business
environment.
ANTICIPATED PROBLEMS: the student may not be conversant with the meaning book-keeping
as an act of recording financial transaction.
POSSIBLE SOLUTION: Teacher explains the meaning book-keeping.
TEACHING AIDS: Junior Secondary Business Studies (WABP).
INTERACTION PATTERN: individual
STEP1: MEANING OF BOOK-KEEPING:
It can be defined as the system of recording transaction in business on a daily basis in appropriate book,
it is an integral part of account.
MEANING OF ACCOUNTING
It can be defined as the process of recording, selecting, classifying, interpreting and communicating
financial data of an organization to enable users to make decision. Accounting involves measurement
and reporting of organization profit and loss.
DIFFERENCE BETWEEN BOOK KEEPING AND ACCOUNTING
While bookkeeping involve only the recording of transaction on daily basis in the appropriate book,
accounting is concern with the analysis and interpretation.
In other word accounting involve the application of professional competency and skills in presenting
accounting information to assist the management decision making.
STEP2: IMPORTANCE OF ACCOUNTING AND BOOK-KEEPING
1. The record shows income and expenditure
2. The record provides a means by which the finance of business are controlled
3. It helps to prevent fraudulent practices
4. It helps to determine the profitability of business concern
5. They are used for tax assessment
6. It provide permanent record for all transaction
7. It can be use for decision making
8. The record also shown the asset and liability of the business.
USERS OF ACCOUNTING INFORMATION
Principal uses of accounting information are;
1. Managers’
2. Employee
3. The public
4. Investors
5. Government
6. Directors
7. Analyst
Limitation to Accounting Information
1. There is no information as to usefulness, size or quantity because accounting is expressed in monetary
terms
2. Accounting information is historical in nature i.e. recording is after the event
Benefits of book keeping and Accounting
The following are the benefit of book keeping and Accounting
It shows purchases and sales made within a given period
It provides a written record which is essential for the proper conduct of business
Good book keeping practices enables one to ascertain the profit or loss made during a trading period
The existence of reliable financial records helps in management decision -making
It facilitates reference making to past transaction.
QUALITIES OF A BOOK-KEEPER ARE:
1. Excellent communication skills
2. Ability to adapt to accounting software and new technologies
3. Experienced in your particular industry
4 .organization and team work
5. Integrity
6. Relationship building skill
7. Flexibility to adapt in different working styles.
EVALUATION:
1. State the meaning of book-keeping
2. Explain the importance of book-keeping
3. Identify qualities of a book-keeper
SUMMARY:
DIFFERENCE BETWEEN BOOK KEEPING AND ACCOUNTING
While bookkeeping involve only the recording of transaction on daily basis in the appropriate book,
accounting is concern with the analysis and interpretation.
In other word accounting involve the application of professional competency and skills in presenting
accounting information to assist the management decision making.
ASSIGNMENT:
1. Define book-keeping
2. Give the benefits of book keeping and accounting
3. State the differences between book keeping and accounting
Teacher Evaluation: _______________________
Conclusion
