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.
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.
| 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) | ||
| Class | J.S.S 3 | |
| Subject | Business Studies | |
| Term | First Term | |
| Week | Topic | Breakdown |
| 1 | OFFICE PROCEDURE | – Meaning. – Importance. – Procedures for preparing bills, invoice and receipts. |
| 2 | PROCEDURES FOR MAKING PAYMENT | Cash. Bank transfer. Cheque. Bank draft. E-payment. Imprest account. Balance and restoration of Imprest. Store records. Meaning of store. Meaning of store records. |
| 3 | OFFICE PROCEDURE | Procedure for store procurement (use of store requisition) Importance of stock taking Delivery note, Gate pass |
| 4 | OFFICE EQUIPMENT | Office Equipment – Meaning of office – Meaning of office equipment – List of office equipment – Importance of office equipment. |
| 5 | OFFICE EQUIPMENT | Uses of Office Equipment – Use of computer – Use of duplicating machine – Use of photocopying machine – Use of filing cabinet etc. – Care of office equipment |
| 6 | ADVERTISING – Advertising Media | – Meaning, types and functions of advertising. – Advertising Media: Radio, television, newspaper, handbill, magazines, internet, billboards etc. |
| 7 | TRANSPORTATION | – Meaning of transportation – Importance of transportation in commerce – Types of transportation (road, rail, air, pipeline etc. – Advantages and disadvantages of each type of transportation. |
| 8 | COMMUNICATION | -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. |
| 9 | SETTING SIMPLE BUSINESS GOALS. | Simple Business Goals. – Meaning; Strength. Weaknesses. Opportunities. Threats |
| 10 | SIMPLE SINGLE BUSINESS PLAN | -Simple Single Business Plan – Procedures for drawing up simple single business plan |
| 11 | REVISION | |
| 12 | EXAMINATION | |
| Term | Second Term | |
| Week | Topic | Breakdown |
| 1 | CONSUMER PROTECTION AND AWARENESS | i. Meaning of consumer ii. Need for consumer protection iii. Rights of the consumer iv. Organs/agencies of consumer protection |
| 2 | HOW TO MAKE COMPLAINTS | a. Meaning of complaint b. Justified complaint c. Unjustified complaint d. Steps in lodging complaints e. Writing a complaint letter. |
| 3 | PERSONAL FINANCE | i. Meaning of personal finance ii. Sources of finance for individual iii. Uses of personal budget iv. Scale of preference |
| 4 | TRIAL BALANCE | – Meaning of trial balance – Ruling of trial balance – Functions of trial balance – Opening of a ledger account – Entries into the ledger account. |
| 5 | BALANCING THE LEDGER ACCOUNT | i. 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 |
| 6 | TRADING 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 |
| 7 | TRADING 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. |
| 8 | BALANCE 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) |
| 9 | CLASSIFICATION OF BALANCE SHEET ITEMS | i. Capital ii. Current liabilities iii. Preparation of a simple balance sheet. iv. Asset |
| 10 | BOOK KEEPING ETHICS | i. Transparency – meaning ii. Accountability – meaning iii. Probity – meaning iv. Need for transparency, Accountability and probity (TAP) |
| 11 | REVISION | |
| 12 | EXAMINATION |
| Term | Third Term | |
| Week | Topic | Breakdown |
| 1 | KEYBOARDING | – 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 |
| 2 | TYPES OF DISPLAY HEADING | – Main heading – Sub heading – Shoulder heading – Side heading |
| 3 | MANUSCRIPT | – Meaning of manuscript. – Longhand manuscript – Abbreviations on manuscript. – Standard – Printer’s correction signs. |
| 4 | ERASING TECHNIQUES | – Erasing techniques: Methods of erasing. Instruments for erasing. Erasing techniques. Demonstrate erasing on: Top copy, Carbon copy, Copies. |
| 5 | CORRECT KEYBOARDING TECHNIQUES | – The keyboard rows: Top; Upper; Home; Bottom – Divisions of the keyboard: Left hand side Right hand side |
| 6 | ALPHANUMERIC KEYS | Alpha numeric keys. Identification. Soft touch manipulation. Correct finger placement on the basic service keys on the computer keyboard. |
| 7-11 | REVISION | |
| 12 | BECE EXAMINATION |
The recommended textbooks for Business studies in J.S.S.3 include:
