BUSINESS STUDIES
JSS 3 SECOND TERM
WEEK TOPIC/CONTENTS ACTIVITIES
1 CONSUMER PROTECTION AND Teacher: Explain the meaning and needs of
AWARENESS consumer protection agencies and discuss
i. Meaning of consumer on the roles and responsibilities of each
ii. Need for consumer protection consumer protection Agency.
iii. Rights of the consumer Students: Discuss on the meaning and need
iv. Organs/agencies of consumer for consumer protection Agencies and visit
protection consumer protection agency nearby.
Specimen: flip charts and posters.
2 HOW TO MAKE COMPLAINTS Teacher: Explain the meaning of complaint
a. Meaning of complaint and discuss on the differences between
b. Justified complaint justified and unjustified consumer
c. Unjustified complaint complaints.
d. Steps in lodging complaints Students: Define a complaint and distinguish
e. Writing a complaint letter. between justified and unjustified.
Specimen: charts and cardboard sheet
should be used to sample a complaint letter
for redress.
3 PERSONAL FINANCE Teacher: Define personal finance and
i. Meaning of personal finance discuss the source of finance and items of
ii. Sources of finance for individual personal budget.
iii. Uses of personal budget Students: Define personal finance and list
iv. Scale of preference the sources of funds.
Specimen: cartons, posters, books,
calculator and chalkboard to be used.
4 TRIAL BALANCE Teacher: define trial balance and explain the
- Meaning of trial balance ruling and functions of trial balance.
- Ruling of trial balance Students: Discuss the trial balance and
- Functions of trial balance explain the ruling of trial balance.
- Opening of a ledger account Specimen: chalk board and ruler should be
- Entries into the ledger account. used for illustration
5 BALANCING THE LEDGER ACCOUNT Teacher: Explain the balance of the ledger
i. Extraction of balances into the account and list the items of balance sheet
trial balance from the trial balance and profit and loss
ii. Identify items of the balance items.
sheet from the trial balance Students: Discuss balancing the ledger
iii. Identification of profit and loss account and list the items of balance sheet
items from the trial balance and profit and loss account.
Specimen: Relevant textbooks or workbook
6 TRADING PROFIT AND LOSS ACCOUNT Teacher: Explain the purpose of preparing
i. Purpose of preparing trading trading Profit and Loss account with the
profit and loss account ruling of the trading profit and loss account.
ii. Ruling of trading profit and loss Students: Practice exercises in calculating
account the cost of goods sold, net sales and gross
iii. Determination of cost of goods profit.
sold Samples of practiced problems and
iv. Determination of gross profit exercises.
7 TRADING PROFIT AND LOSS ACCOUNT Teacher: Discuss the determination of net
i. Determination of net sales sale, net profit or loss
(where there is returns inwards) Students: Practice the exercises.
ii. Determination of net profit or Relevant textbook or workbook.
loss
iii. Rules for constructing profit and
loss account.
8 BALANCE SHEET Teacher: Explain the meaning of a balance
i. Meaning of balance sheet sheet, the uses of balance sheet and the
ii. Ruling of balance sheet items.
iii. Uses of the balance sheet Students: Define balance sheet and list the
iv. Classification of balance sheet contents of balance sheet.
items assets (fixed assets) Ruler, calculators, chalkboard and exercises
v. Classification of balance sheet should be used.
items (Fixed Assets)
9 CLASSIFICATION OF BALANCE SHEET Teacher: Identify the items in the balance
ITEMS from trial Balance.
i. Capital Exercises should be taken.
ii. Current liabilities
iii. Preparation of a simple balance
sheet.
iv. Asset
10 BOOK KEEPING ETHICS Teacher: Explain and give examples of:
i. Transparency – meaning Accountability, Transparency and Probity
ii. Accountability – meaning (TAP) and guide the students to determine
iii. Probity – meaning the need for TAP.
iv. Need for transparency, Students: Participate in the discussion on
Accountability and probity (TAP) the meaning of TAP and explain TAP
11 REVISION
12 EXAMINATION
