JSS2 Business Studies Scheme of Work for Second Term

The table below is the JSS2 Business Studies Scheme of Work for Second Term

Developed by the

Nigerian Educational Research and Development Council (NERDC)



S/NTopic(s)Content
Theme
COMMERCE – THE HEART OF BUSINESS
Sub: Theme
ACTIVITIES THAT AID COMMERCE
1Bank
Service
a. Commercial bank
– Definition
– Bank service
– Ethical issues in banking
2Insurancea. Insurance
– Definition
– Insurance Services

b. Types (Policies)
– Vehicle
– Fire
– Burglary
– Marine
– Life insurance
– Pension
– Health

c. Benefits of Insurance
Sub-theme
ENTREPRENEURIAL SKILL
3.Personal
Qualities
of an
Entrepreneur
Personal Qualities of an
Entrepreneur
4.Business
Opportunities
a. Meaning of Business
Opportunities

b. Types
– Local
– National
– International
Sub-theme
CONSUMER & SOCIETY
5.Consumer
Rights
a. Meaning of Consumer
Right

b. Origin of consumerism

c. Eight Universal Consumer
Rights
6.Responsibilities
of a Consumer
a. Meaning of Consumer
Responsibility

b. Responsibilities of the
consumer
7.Shopping Tipsa. Meaning of Needs and
Wants

b. Differences between needs
and wants

c. Making decisions about
needs and wants

d. Impulse buying

e. Effects of Impulse buying

f. After Sales Services:
– Warranty
– Installation
etc.
Theme
BOOK-KEEPING AND BUSINESS
SUCCESS
Sub-theme
BOOK-KEEPING AS AN EFFECTIVE
TOOL IN BUSINESS
8. Book Keeping
Ethics
a. Transparency, Accountability and
Probity
– meaning
– need for TAP
– attributes of TAP

b. Due process
– meaning
– operation
– truthfulness
– openness
– fairness
– impartiality
– due process
– respect for the rule of law etc.
– problems created by lack of TAP
and their solution
Sub-theme
BOOK-KEEPING DOCUMENTS
9.Ledger Entriesa. Meaning of Ledger

b. Items on the Ledger:
– date
– particular folio
– discounts
– amount

c. How to record cash received/
payments
– discount received
– discount allowed
– contra entries
Sub-theme
BOOK-KEEPING APPLICATION
10.Petty Cash Booka. Meaning of a petty cash book

b. Columns in a petty cash book

c. Recording receipts and payments
in a petty cash book

d. Preparation of petty cash book

e. Imprest system
– petty cash
– retirement
– reimbursement



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