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/N | Topic(s) | Content |
| Theme | ||
| COMMERCE – THE HEART OF BUSINESS | ||
| Sub: Theme | ||
| ACTIVITIES THAT AID COMMERCE | ||
| 1 | Bank Service | a. Commercial bank – Definition – Bank service – Ethical issues in banking |
| 2 | Insurance | a. 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 Tips | a. 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 Entries | a. 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 Book | a. 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 |
This note make-up mind blowing!!