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JSS3 Business Studies Scheme of Work

Download the Junior Secondary School 3 (JSS3) Unified Scheme of Work for Business Studies to serve as a guide for educators

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About JSS3 Business Studies Scheme of Work

Business studies in Junior Secondary School 3 (JSS3) in Nigeria play a vital role in the educational curriculum, providing students with essential knowledge and skills in areas like commerce, finance, and entrepreneurship. This subject encompasses key topics such as bookkeeping, office practice, communication, and business management, giving students a thorough understanding of the business environment.

The significance of business studies for the Basic Education Certificate Examination (BECE) is immense. Business studies impart crucial skills necessary for personal financial management and future career prospects and also establish a strong foundation for students who aim to continue with business-related subjects in senior secondary school and beyond. 

Studying Business studies at this level helps students cultivate an entrepreneurial mindset, encouraging students to think innovatively and critically about business opportunities and challenges, which is vital for their personal and national economic growth.

Assessment Guide

The crowning event for Jss3  and the Junior Secondary school as a whole is the Basic Education Certificate Examination (BECE) which is taken mid-third term. The assessment methods for Business studies include written examinations, which may consist of multiple-choice questions, short-answer questions, and essay-type questions. These exams are conducted in a controlled environment to ensure fairness and integrity.

Furthermore, continuous assessment, which involves periodic tests, assignments, and projects conducted throughout the academic session, also contributes to the overall BECE assessment. This allows for an all-around evaluation of students’ performance and progress over time.

JSS3 First Term Scheme of Work for Business Studies

 NATIONAL ASSOCIATION OF PROPRIETORS OF PRIVATE SCHOOLS (NAPPS) SCHEMES OF WORK FOR JUNIOR SECONDARY SCHOOLS
 Business Studies Scheme of Work for Junior Secondary School 3(JSS3)
 ClassJ.S.S 3
 SubjectBusiness Studies
 TermFirst Term
WeekTopicBreakdown
1OFFICE PROCEDURE– Meaning. – Importance.
– Procedures for preparing bills, invoice and receipts.
2PROCEDURES FOR MAKING PAYMENTCash. Bank transfer. Cheque. Bank draft.
E-payment. Imprest account.
Balance and restoration of Imprest. Store records.
Meaning of store. Meaning of store records.
3OFFICE PROCEDUREProcedure for store procurement (use of store
requisition)
Importance of stock taking
Delivery note, Gate pass
4OFFICE EQUIPMENTOffice Equipment
– Meaning of office
– Meaning of office equipment
– List of office equipment
– Importance of office equipment.
5OFFICE EQUIPMENTUses of Office Equipment
– Use of computer
– Use of duplicating machine
– Use of photocopying machine
– Use of filing cabinet etc.
– Care of office equipment
6ADVERTISING – Advertising Media– Meaning, types and functions of advertising.
– Advertising Media: Radio, television, newspaper,
handbill, magazines, internet, billboards etc.
7TRANSPORTATION– Meaning of transportation
– Importance of transportation in commerce
– Types of transportation (road, rail, air, pipeline etc.
– Advantages and disadvantages of each type of
transportation.
8COMMUNICATION-Meaning of communication
– Means of communication: Post. Telephone. World
wide web. Courier services.
– Importance of communication in business.
– Services provided by communication agencies: Postal
and telegraphic service. Telephone services. Internet
Courier services.
9SETTING SIMPLE BUSINESS GOALS.Simple Business Goals.
– Meaning;
Strength. Weaknesses. Opportunities. Threats
10SIMPLE SINGLE BUSINESS PLAN-Simple Single Business Plan

– Procedures for drawing up simple single
business plan
11REVISION 
12EXAMINATION 

 

JSS3 Second Term Scheme of Work for Business Studies

 TermSecond Term
WeekTopicBreakdown
1CONSUMER PROTECTION AND AWARENESSi. Meaning of consumer
ii. Need for consumer protection
iii. Rights of the consumer
iv. Organs/agencies of consumer protection
2HOW TO MAKE COMPLAINTSa. Meaning of complaint
b. Justified complaint
c. Unjustified complaint
d. Steps in lodging complaints
e. Writing a complaint letter.
3PERSONAL FINANCEi. Meaning of personal finance
ii. Sources of finance for individual
iii. Uses of personal budget
iv. Scale of preference
4TRIAL BALANCE– Meaning of trial balance
– Ruling of trial balance
– Functions of trial balance
– Opening of a ledger account
– Entries into the ledger account.
5BALANCING THE LEDGER ACCOUNTi. Extraction of balances into the trial balance
ii. Identify items of the balance sheet from the
trial balance
iii. Identification of profit and loss items from the
trial balance
6TRADING PROFIT AND LOSS ACCOUNT– Purpose of preparing trading profit and loss account
– Ruling of trading profit and loss account
– Determination of cost of goods sold
– Determination of gross profit
7TRADING PROFIT AND LOSS ACCOUNT– Determination of net sales (where there is returns –
inwards)
– Determination of net profit or loss
– Rules for constructing profit and loss account.
8BALANCE SHEET– Meaning of balance sheet
– Ruling of balance sheet
– Uses of the balance sheet
– Classification of balance sheet items assets (fixed assets)
– Classification of balance sheet items (Fixed Assets)
9CLASSIFICATION OF BALANCE SHEET ITEMSi. Capital
ii. Current liabilities
iii. Preparation of a simple balance sheet.
iv. Asset
10BOOK KEEPING ETHICSi. Transparency – meaning
ii. Accountability – meaning
iii. Probity – meaning
iv. Need for transparency, Accountability and
probity (TAP)
11REVISION 
12EXAMINATION 

 

JSS3 Third Term Scheme of Work for Business Studies

 TermThird Term
WeekTopicBreakdown
1KEYBOARDING– Page sizes; Uses of each type; Number of spaces available on
each type. – Display. Methods of display: – Horizontal; Vertical.
– How to create tables from Insert
2TYPES OF DISPLAY HEADING– Main heading – Sub heading
– Shoulder heading – Side heading
3MANUSCRIPT– Meaning of manuscript. – Longhand manuscript
– Abbreviations on manuscript. – Standard
– Printer’s correction signs.
4ERASING TECHNIQUES– Erasing techniques:
Methods of erasing. Instruments for erasing.
Erasing techniques.
Demonstrate erasing on: Top copy, Carbon copy, Copies.
5CORRECT KEYBOARDING TECHNIQUES– The keyboard rows: Top; Upper; Home; Bottom
– Divisions of the keyboard:
Left hand side Right hand side
6ALPHANUMERIC KEYSAlpha numeric keys. Identification.
Soft touch manipulation.
Correct finger placement on the basic service keys on the
computer keyboard.
7-11REVISION 
12BECE EXAMINATION 

 

Recommended Business Studies Textbooks for Junior Secondary School 3

The recommended textbooks for Business studies in J.S.S.3 include:

  • Spectrum Business Studies for JSS, Book 3 – Revised Edition 
  • Macmillian Junior Secondary School Business Studies, Book 3.
  • WABP Junior Secondary Business Studies 3; Authors – Egbe T. Ediametalor, Grace I. MakeriyahaYa, Kate O. Osu-Nwufo, Titilayo G. Oladunjoye – New Edition (WABP) 
  • Model Comprehensive Business Studies with Workbook for JSS3 by Ebokasi A.R, Nwufo T.I, et al – New Age Press Ltd JSS 3
  • Business Studies/workbook for JSS3 by Ahukannah, L.I, Akpomi, M.E et al  – University press

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