BUSINESS STUDIES JSS 2 THIRD TERM

Home
WEEK
TOPIC/CONTENTS
ACTIVITIES
1
INSURANCE (cont.)
Insurance Documents
      
Policy note
      
Cover notes
      
Insurance certificates
      
Claim forms
Teacher: Mention and explain Insurance
documents
Students: Describe how a certificate looks
like.
Sample of insurance certificate
2
INSURANCE (cont.)
Insurance Schemes
      
Pension scheme
      
Health Insurance scheme (NHIS)
      
Benefits of insurance
Teacher: Define and explain insurance
schemes, benefits of insurance.
Students: Discuss what they understand by
NHIS
Photocopy of NHIS form
3
INSURANCE (cont.)
Types of Policies
      
Accident insurance 
      
Fidelity guarantee
      
Agricultural insurance
      
Export credit insurance.
      
 
Teacher: Discuss these policies with
benefits.
Students: Define accident insurance
Photograph of agricultural products and accidents
scene to be shown to the students 
4
LEDGER ENTRIES
      
Meaning of ledger
      
Ledger items
      
Ledger format
      
Types of ledger
      
Preparation of ledger
Teacher: Define a ledger and prepare one.
Students: draw a ledger format
Samples of ledger account to be used.
5
LEDGER ENTRIES
      
Cash receipt and payment
      
Recording of cash receipt and payments
      
Discount received and discount allowed.
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
6
PETTY CASH BOOK
      
Meaning
      
Columns in petty cash book
      
Entry balances carried down and brought down.
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.
7
PETTY CASH BOOK (cont.)
      
Imprest system
      
Petty cash retirement, reimbursement of cash
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
8
CASH BOOK/LEDGER
Meaning of Cash Book
      
Types of cash book (single entry)
      
Preparing ledger account from single cash book.
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.
9
CASH BOOK/LEDGER
      
Double column cash book
      
Items of double column cash book
      
Contra entries
      
Identifying debit and credit entries.
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.
10
CASH BOOK/LEDGER (cont.)
      
Three column cash book
      
Items of 3 column cash book
      
Types of discount
      
Preparation of 3 column cash book
Teacher: Draw the format of 3 column cash
book. Prepare 3 column cash book and make entries into the ledger.
11
CASH BOOK/LEDGER (cont.)
      
Differences between cash book and petty cash book
      
Further treatment on discount
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. 
12
CASH BOOK/LEDGER (cont.)
      
Preparation of 3 column cash book with particular
reference to credit and debit balances
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.
13
REVISION
14
EXAMINATION

Leave a Reply

Your email address will not be published. Required fields are marked *