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JUPEB Business Studies Syllabus

Are you writing Business Studies in your upcoming JUPEB exams? Download the recommended Business Studies syllabus to excel in your exams. Take the first step in studying smart today.

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About JUPEB Business Studies Syllabus

Are you a JUPEB student looking for a good study material for Business studies? You are in the right place.

This JUPEB Business Studies Syllabus is a must-have as it contains the full list of topics for this particular course. With this, you can read and go into the exam hall with confidence because you know that wherever the questions come from, you have read and are fully prepared for the exams.

This syllabus, combined with your past questions is your best bet to success in your Business Studies exam. Download and start studying now.

What Course Of Study Can Choose Business Studies

With a pass in your JUPEB Business Studies exam, you are on track to getting a degree in Accounting, Economics, Business administration, or any Social Science course.

JUPEB First Semester Courses Business Studies





Business and it’s Environment  

3 Units


Finance and Accounting 

3 Units


1ENTERPRISEi. The nature of business
a) Goals of business activity;
b) Concept of adding value,
c) Nature of economic activity,
d) Problem of choice and opportunity cost,
e) Dynamic business environment,
f) Needs of business to succeed,
g) Many businesses

ii. The role of the entrepreneur
a) Qualities of an entrepreneur likely to be needed for success
b) The role of business Enterprise in the development of a business and a country

iii. The social enterprise
a) The range and aims of social enterprises;
b) Triple bottom line economic (financial);
c) Social and environmental targets.
i. Economic sector
a) Primary, secondary and tertiary sector businesses;
b) The public and private sectors

ii. Legal structures of businesses
a) Main features of different types of legal structures,
b) Ability to raise finance, appropriateness of legal structure,
c) Sole trader, partnership, private limited companies, public limited companies, franchises, co- operatives, public corporation, and
d) Problems resulting from changing from one legal structure to another.
3SIZE OF A BUSINESSi. Measurement of business size
a) Different measures of measuring the size of a business

ii. Significance of small business
a) Advantages and disadvantages of being a small business,
b) Strengths and weaknesses of family businesses.
c) The importance of businesses and their solein the economy,
d) The role of small businesses as part of the industry structure in some industries.

iii. Forms of business growth
a) Why and how a business might grow

iv. Local, national and multi-national businesses, privatization/nationalization
a) Differences among local, national and multinational businesses;
b) Merits and demerits.
c) Merits/demerits of privatization/ nationalization.
5STAKEHOLDERS IN A BUSINESSi. Role, rights and responsibilities of stakeholders
a) Groups involved in business activity;
b) Roles, rights and responsibilities of stakeholders,
c) Conflict resolution among stakeholders.
6BUSINESS OBJECTIVESi. Objectives and business decisions
a) Corporate aims, corporate objectives, types of objectives, criteria for setting objectives.
7ORGANIZATIONSi. Organization structure
a) Meaning,
b) Forms of organisational structure; merits/demerits of each organisational structure.

ii. Delegation of authority
a) Why executives delegate;
b) Reasons for delegating responsibility;
c) Reasons for not delegating responsibility.

iii. Centralization and decentralization
a) Meaning,
b) Merits and demerits of centralization
8COMMUNICATIONi. Business communication
a) Meaning,
b) Purposes and methods of communication,
c) Role of management in facilitating communication;
d) Barriers to effective communication and solutions
9BUSINESS FINANCEi. The need for business finance
a) Startup capital,
b) Capital for expansion,
c) Working Capital;
d) Significance of capital and revenue expenditure

ii. Sources of finance
a) Legal structure and sources of finance,
b) Short term/long term finance,
c) Internal/external sources,
d) Factors influencing the sources of finance
10WORKING CAPITAL MANAGEMENTi. Forecasting of cash flows
a) Difference between cash and profits;
b) Cash flow forecasts in practice,
c) Methods of improving forecast

ii. Managing working capital
a) Meaning of working capital;
b) Calculation of working capital;
c) Importance of working capital
11COSTi. Types of cost
a) Fixed, variable, marginal, direct and indirect;
b) Uses of cost information

ii. Break even analysis
a) Uses and limitations of break-even analysis
a) Content;
b) Calculation of gross and net profit;
c) Uses and ways to improve
d) Profitability of a business

ii. Balance sheet
a) Meaning and content of balance sheet,
b) Extracting balance sheet;
c) Published accounts and its limitations

iii. Ratio analysis
a) Liquidity ratios;
b) Profitability ratios;
c) Shareholder ratios;
d) Gearing ratio;
e) Practical use of ratios analysis
f) Limitations of ratio

iv. Depreciation
a) Meaning
b) Role and calculaton

JUPEB Second Semester Courses for Business Studies





Management I

3 Units


Management II

3 Units



ii. Leadership
15MOTIVATIONTheories of motivation
17MARKETINGi. Marketing

ii. Markets

iii. Market research
18OPERATIONSi. Nature of Operations

ii. Operation planning

iii. Inventory management
19STRATEGIC MANAGEMENTi. Strategic management

ii. Strategic analysis

iii. Strategic choice

iv. Strategic implementation

Recommended JUPEB Business Studies Textbooks

BUS 001: Business and Its Environment

1. Eric C. Eboh & Jones I. Lemchi (2010). Business Environment in Nigeria States 2010: Tackling the Security Challenges.

2. Sunday A. Enikanselu & Ayodele 1. Oyende (2009). Environment of Business in Nigeria.

BUS 002: Finance and Accounting

1. Robert O. Igben (2009). Financial Accounting 2; 3rd edition. Made Simple Vol.

2. Robert O. Igben (2014). Financial. 1; 4th edition. Accounting Made Simple. Vol.

3. Chinonye L. Emmanuel (2003). Fundamentals of Accounting. 4. Sunday I. Owualah (2010). Principles of Financial Management.

5. Eddy O. Omolehinwa (2014). Foundation of Accounting: An IFRS Approach.

6. Ishola, K.A. (2012). Foundation in Accounting for Tertiary Institutions [In compliance with the requirements for International Financial Reporting. Standards (IFRS)].

BUS 003 & 004 Management I & II

1. Aromoláran, E.A. (2010) Fundamentals of Management (3rd edition). Lagos: Holy Production Ltd.

2. Ayodele A.D. & Stephen O.O. (2009). Introduction to Business Cole, G.A. (2000). Management, Theory and Practice (6th edition). London: DP Publications.

3. Fela Odueyungbo (2009). Business Management: A Practical Approach. 

4. Joseph O. Ojenike (2006). Principles and Contemporary Issues

5. Joseph O. Ojenike (2006) Principles and contemporary issues in Management. 

6. Feter F. Ducker (2007). The Practice of Management.

7. Yalokwu, P.O. (2006) Fundamentals of Management (2nd edition).

8. Owolabi Kuye (2004). Management Concepts and Process: An Expository Approach.

Frequently Asked Questions About JUPEB Business Studies

What is the duration of the JUPEB Business Studies exam?

The JUPEB Business Studies exam usually lasts for 3 hours. 1 hour for the objective section and 2 hours for the theory section.

What is the structure of the JUPEB Business Studies exam?

The exam will consist of 50 multiple-choice/objective questions, and 8 essay-type questions for you to answer 4. 

What topics are covered in the JUPEB Business Studies syllabus?

The syllabus covers a wide range of topics, including budgeting, business organizations, marketing, human resource management, etc

How can I prepare effectively for the JUPEB Business Studies exam?

To prepare effectively, we would advise you to study the syllabus thoroughly, find and practice past questions, participate in group discussions, and seek clarification on topics you don’t understand from your lecturers.

Yes, a full list of recommended textbooks is listed above.

What are some tips for excelling in the JUPEB Business Studies exam?

Some tips include understanding the topics in the syllabus, reading and understanding instructions on the exam day, practicing time management before exams, and being as detailed as possible when answering theory questions.

How important is the JUPEB Business Studies exam for university admission?

The JUPEB Business Studies exam is important if you are seeking admission into universities through the JUPEB program. It contributes to the overall assessment of your academic abilities and is your ticket to moving on to the 200 level in university.

All JUPEB Subject & Syllabus

NOTE: Candidates are required to write 3 subjects in the qualifying examination)

JUPEB currently offers examinations in the following nineteen (19) subjects as detailed in its syllabuses. The subjects can be classified into 3 categories: Arts & Humanities, Management & Social Science and Sciences

Arts and Humanities

JUPEB Christian Religious Studies (CRS) Syllabus
JUPEB Islamic Religious Studies (IRS) Syllabus
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Management & Social Sciences

JUPEB Accounting Syllabus
JUPEB Government Syllabus
JUPEB Geograhy Syllabus
JUPEB Economics Syllabus
JUPEB Business Studies Syllabus


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