BUSINESS STUDIES JSS1 THIRD TERM

CONSUMER, MARKET AND SOCIETY 

1. Meaning of: 

- Consumer 

- Market 

- Society 

2. Need for Consumer Education 

3. Importance of Consumer Education 

4. Consequences of lack of consumer education 

2 

NEED FOR MONITORING AND 

CONTROL OF CHEMICALS 

1. Meaning of chemicals 

2. Chemicals suitable and not suitable for use. 

3. Need for monitoring and controlling: 

i. Food 

ii. Drugs 

iii. Chemicals 

3 

INTRODUCTION TO BOOK KEEPING 

1. Meaning of Book Keeping 

2. Importance of Book Keeping 

3. Essential qualities of book keeping 

 4. Common book-keeping practices 

4 

SOURCE DOCUMENTS 

1. Meaning of source documents 

2. Uses of source documents 

3. Types: 

i. Invoices 

a. Sales invoice 

b. Purchases 

ii. Receipts for payments made 

iii. Cash register tapes 

iv. Credit notes 

v. Debit notes 

vi. Cheques 

5 

JOURNALS 

1. Journal meaning 

2. Types of journals 

Forms of a journal 

6 

DOUBLE ENTRY BOOK KEEPING 

1. Meaning of double entry book keeping 

2. Double entry treatment of assets 

3. Double entry treatment of liabilities 

4. Double entry treatment of expenses. 

7 

LEDGERS 

1. Meaning of ledgers 

2. Classes of ledgers 

3. Classification of accounts 

i. Real 

ii. Nominal 

iii. Personal 

iv. Impersonal 

8 

INTRODUCTION TO KEYBOARDING 

1. Meaning of keyboarding 

2. Importance of keyboarding 

3. Correct sitting posture for keyboarding 

9 

PARTS OF A COMPUTER KEYBOARD 

1. Parts of the computer keyboard 

2. The uses 

3. Similarities and differences between the typewriter and computer keyboard. 

10 

CARE OF THE COMPUTER 

1. Care of the computer 

2. Items used for the care of the computer 

3. The keyboard rows 

i. Top 

ii. Upper 

iii. Home 

iv. Bottom 

4. Division of keyboard 

Left and right hand side 

11 

THE RECEPTION OFFICE 

1. Meaning of Reception Office 

2. Meaning of Receptionist 

i. Importance of a receptionist 

ii. Qualities of a receptionist 

iii. How to receive and treat visitors. 

iv. Documents handled by the receptionist 

12 

OFFICE CORRESPONDENCE 

Correspondence Records. 

Meaning 

i. Types 

ii. Uses 

iii. Ways mails come into an organisation 

iv. Handling of mails