Classwork Series and Exercises {Business Studies – JSS3}: Office Procedure

A. Meaning of Office Procedure

An office procedure can be defined as the sequence in which certain operations are carried out in respect of what is done. What it is done, how it is done, who does it, when and where it is done in the organization.

B. Importance of Office Procedure

The importance of Office procedure includes:

1. An office procedure reduces the general cost of operations.
2. An office procedure allows for effective training new staff.
3. It enhances performances of old staff.
4. A good office procedure facilitates better flow of work in the office and between departments.
5. Office procedure bring about better coordination

C. Ways of preparing bills, invoices and receipts

BILLS: A bill is a document issued by the person who renders service to cover the cost of services provided to his customers. E.g schools issue out bills to their students to show the amount of what they owe

Organizations that issue out bills to their customers are schools, Power Holding Company of Nigeria (PHCN), Nigeria Telecommunication (NITEL).

Typical bill contains the following:

• Name and address of the customer
• Description of the service provided
• The billing period
• Rate of charges per term of service
• Total charges for the billing period
• Value Added Tax (VAT)
• Total payment due now
• Name and signature of payee
• Date of payment

INVOICES: Invoices are documents raised in respect of buying and selling of goods. The seller usually raises an invoice which he sends to the buyer of his goods. The invoice contains the following information:

• Description of the goods
• The quantity and the price of each item
• the total amount to be paid
• Rate of discount allowed
• The rate of VAT (value added tax)
• Terms of payment
• Name and signature of the receiver with date.

RECEIPTS: Receipts are given to for all money paid. A receipt is a document issued to the buyer by the seller because of the money paid for what he/she has bought. The receipt contains the following information:

• Name of the buyer
• Amount of the goods purchased
• Quantity of goods bought

Test and Exercise

1. ————-is a sequence in which certain operations are carried out in respect of what is done (a) an office (b) office procedure (c) office function (d) a space.
2. The document raised in respect of buying and selling of goods is ——— (a) an invoice (b) a receipt (c) bill (d) office procedure
3. All of these are organizations issues out bills except (a) PHCN (b) NITEL (c)Schools (d) market women
4. The document that specify the rate of VAT to be paid is (a) bills (b) receipts (c) invoice (d) procedure books
5. An office procedure is important because (a) it helps an organization to be organized (b) It makes work improper (c) it’s an avenue to embezzle in an office (d) it makes work difficult to do

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