Lesson Notes / Scheme of work
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BUSINESS STUDIES JSS2 THIRD TERM TOPICS LESSON PLAN AND SCHEME OF WORK(WEEK 1 TO 12)
WEEK: ONE
TOPIC/CONTENTS:
INSURANCE (cont.) Insurance Documents
- – Policy note
- – Cover notes
- – Insurance certificates
- – Claim forms
ACTIVITIES:
Teacher: Mention and explain Insurance documents
Students: Describe how a certificate looks like.
Sample of insurance certificate
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WEEK: TWO
TOPIC/CONTENTS:
INSURANCE (cont.) Insurance Schemes
- – Pension scheme
- – Health Insurance scheme (NHIS)
ACTIVITIES:
Teacher: Define and explain insurance schemes, benefits of insurance.
Students: Discuss what they understand by NHIS
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WEEK: THREE
TOPIC/CONTENTS:
INSURANCE (cont.) Types of Policies
– Accident insurance
– Fidelity guarantee
– Agricultural insurance
– Export credit insurance.
ACTIVITIES:
Teacher: Discuss these policies with benefits.
Students: Define accident insurance Photograph of agricultural products and accidents scene to be shown to the students
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WEEK: FOUR
TOPIC/CONTENTS:
LEDGER ENTRIES
- – Meaning of ledger
- – Ledger items
- – Ledger format
- – Types of ledger
- – Preparation of ledger
ACTIVITIES:
Teacher: Define a ledger and prepare one. Students: draw a ledger format
Samples of ledger account to be used.
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WEEK: FIVE
TOPIC/CONTENTS:
LEDGER ENTRIES
- – Cash receipt and payment
- – Recording of cash receipt andpayments
- – Discount received and discountallowed.
ACTIVITIES:
Teacher: Discuss cash receipts, prepare accounts that involves cash receipt. Explain discount allowed and received.
Students: Define the word discount.
A photocopy of receipts cash book
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WEEK: SIX
TOPIC/CONTENTS:
PETTY CASH BOOK – Meaning
- – Columns in petty cash book
- – Entry balances carried down andbrought down.
ACTIVITIES:
Teacher: define and explain petty cash book. Teach how to make entries and extract balances.
Students: Draw the format of a petty cash book
Photocopy or real sample of petty cash book as used in the office should be used.
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WEEK: SEVEN
TOPIC/CONTENTS:
PETTY CASH BOOK (cont.)
- – Imprest system
- – Petty cash retirement,reimbursement of cash
ACTIVITIES:
Teacher: Draw the format of petty cash book making relevant entries. Also explain how the petty cashier can be reimbursed or retire money given to him.
Sample of petty cash book from an accountant
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WEEK: EIGHT
TOPIC/CONTENTS:
CASH BOOK/LEDGER Meaning of Cash Book
- – Types of cash book (single entry)
- – Preparing ledger account fromsingle cash book.
ACTIVITIES:
Teacher: define cash book, draw the format of cash book. Prepare a ledger account making entries through the cash book. Students: Draw the format of ledger and single column cash book.
Sample of ledger account from the school bursar.
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WEEK: NINE
TOPIC/CONTENTS:
CASH BOOK/LEDGER
- – Double column cash book
- – Items of double column cash book
- – Contra entries
-
– Identifying debit and credit entries.
ACTIVITIES:
Teacher: Prepare 2 column cash book emphasizing contra entry cases.
Students: Define the word contra entry and prepare a double column cash book.
A photocopy of cash book and ledger entries.
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WEEK: TEN
TOPIC/CONTENTS:
CASH BOOK/LEDGER (cont.)
- – Three column cash book
- – Items of 3 column cash book
- – Types of discount
- – Preparation of 3 column cash book
ACTIVITIES:
Teacher: Draw the format of 3 column cash book. Prepare 3 column cash book and make entries into the ledger.
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WEEK: ELEVEN
TOPIC/CONTENTS:
CASH BOOK/LEDGER (cont.)
- – Differences between cash book andpetty cash book
- – Further treatment on discount
ACTIVITIES:
Teacher: State the differences between cash book and petty cash book. Students: Point out the differences in the cash book and petty cash book.
Photo of cashbook and petty cash book prepared for one year.
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WEEK: TWELVE
TOPIC/CONTENTS:
CASH BOOK/LEDGER (cont.)
– Preparation of 3 column cash book
with particular reference to credit and debit balances
ACTIVITIES:
Teacher: Prepare detailed cash book. Teach the students how to identify balances (credits/debit)
Students: Explain what credit and debit balances of an account means.
A sample of cash book that has a credit balance.
