Business Studies Lesson Note
Lesson Note on Business Studies JSS 1 Third Term
What is Business Studies?
Business Studies is a subject which provides us with the knowledge, understanding and skills needed for productive work or activity. The productive activity involves using business resources to make goods and services that satisfy human needs and wants.
Scheme Of Work
Week 1
Topic: Source Documents
Week 2
Topic: Journals
Week 3
Topic: Double Entry Book Keeping
Week 4
Topic: Introduction to Keyboarding
Week 5
Topic: Parts of Computer Keyboard
Week 6
Topic: Care of the Computer
Week 7
Topic: Correct Keyboarding Technique
Week 8
Topic: Home Row Keys
Week 9
Topic: Alphanumeric Keys
Week:10
Topic: Basic Services
Week:11
Topic: Correct Spacing and Punctuation Marks
Week 12
Topic: Revision and examination
lesson note on business studies for jss1
Below are the 2022 business studies lesson notes for jss2 third term
Week 1
Topic: Source Documents
Content:
- Meaning of Source Documents
- Uses of Source Documents
- Types of Source Documents
Meaning – Source Documents
These are the documents in which original business transactions are first recorded before they are transferred into subsidiary books of account
Examples of source documents are:
- Invoice
- Receipts for payments made
To learn more, click here.
Week 2
Topic: Journals
Content:
- Meaning
- Types
- Forms of Journals
Introduction – Journals
The journal is a book of original entries where the details of transactions other than the normal cash transactions are first recorded. As with day books, the journals, apart from being a book of original entry, also records the transfer of items between accounts. The journal facilitates the correction of errors that may occur during the process of book-keeping.
Every journal entry must be accompanied by a narrative stating the nature of the transaction. This is very important when journalizing. To learn more, click here.
Week 3
Topic: Double Entry Book Keeping
CONTENT:
- Meaning
- Double-entry treatment of assets liabilities, treatment of expenses
- Meaning of Journals
- Meaning of Ledger
- Classes of Ledger
- Classification of Accounts
Meaning- Double Entry Book-Keeping
The double entry system of bookkeeping means that every business transaction will involve two accounts (or more). For example, when a company borrows money from its bank, the company’s Cash account will increase and its liability account Loans Payable will increase. This means that every credit entry must always have a corresponding debit entry. Thus, every transaction will be entered twice in the book of one of the two people involved. For example, if Mr. Kokosari pays Mr. Magidun ₦40,000 out of his personal account; he will effect this by crediting Mr. Kokosari cash account and debiting Mr. Madigun’s personal account in his (Mr. Kokosari) books. Law of double-entry states that for every debit entry, there must be a corresponding credit entry and for every credit entry there must be a corresponding debit entry. To learn more, click here.
Week 4
Topic: Introduction to Keyboarding
Introduction to Keyboarding
Keyboarding is the act of using a typewriter machine to type fast, and in a standard form which makes the material neat, and easier to read and preserve. Many copies may be produced at the same time with the help of carbon papers. Keyboarding is very important in all aspects of human life. A business can hardly succeed without typewriting since no many businesses are prepared to read handwritten papers. Keyboarding can also be used for personal correspondence and other important documents such as manuscripts for printing, thesis or dissertation.
The Typewriter
The machine being used for typing is called the typewriter. The person who operates the machine is called the typist. There are two types of typewriters. One is manually operated, while the other is electrically operated. To learn more, click here.
Week 5
Topic: Parts of Computer Keyboard
Parts of Computer Keyboard
The computer keyboard is an input device, It is through the computer keyboard that we are able to type into the computer.
The computer keyboard is basically divided into five sections made up of different keys that perform a specific function, i.e.
- Alphanumeric keys sections: These are used to type alphabets and numbers (Aa-Zz) and (0-9). It contains symbols and special characters too.
To learn more, click here.
Week 6
Topic: Care of the Computer
Care of the Computer
It is very important that we take good care of our computers so that it will function well and prolong their life spare. The following are some ways by which we can care for our computer.
- Cover your computer when not in use
- Dust with clean water every day.
- Protect computer from power supply (UPS) and stabilizer
- Keep your computer safe in safety bag
- Maintain dust-free environment
- Avoid pilling or pressing heavy load on the computer.
To learn more, click here.
Week 7
Topic: Correct Keyboarding Technique
Correct Keyboarding Technique
In order to develop optimal keyboarding speed and accuracy, students need to use proper techniques. Not only does proper keyboarding technique help develop skills, but it also helps prevent the development of RSI (repetitive stress injury, more commonly known as carpal tunnel).
What constitutes the correct keyboarding technique?
Correct keyboarding technique requires proper hand positioning at the computer keyboard and learning to key by touch, thus enabling eyes to remain on the copy rather than watching fingers.
To learn more, click here.
Week 8
Topic: Home Row Keys
Home Row Keys
The home row keys are the row of keys on the computer keyboard your fingers rest on when not typing. For example, on the standard QWERTY United States keyboard, the home row keys for your left hand are A, S, D, and F and for your right hand are J, K, l, and ; (semicolon). For both hands, the thumbs rest on the spacebar. By positioning your hands correctly on the home row keys, you can memorize where all other keys on the keyboard are located. To learn more, click here.
Week 9
Topic: Alphanumeric Keys
Identification of the alphanumeric keys on the keyboard
The alphanumeric keys are used to type alphabets and numbers (A-Z) and (0-9). It contains symbols and special characters too.
The alphanumeric keys consist of QWERTYUIOPASDFHJLZXCVBNM, the number keys 1234567890, and some symbols
Business Studies JSS 1 Third Term Lesson Notes
Soft Touch Manipulation
Touch Typing
Touch typing (also called touch type or touch keyboarding) is typing without using the sense of sight to find the keys. Specifically, a touch typist will know their location on the keyboard through muscle memory. Touch typing typically involves placing the eight fingers in a horizontal row along the middle of the keyboard (the home row) and having them reach for other keys. Both two-handed touch typing and one-handed touch-typing are possible. Touch typing is a method based on muscle memory instead of sight. This method allows you to achieve a much higher speed of data entry, especially if you need to transcribe text from other visual material.
To learn more, click here.
Week:10
Topic: Basic Services
CONTENT
- C0ncept finger placement on the basic service keys
- Manipulation of the basic service keys using soft touch
Concept Finger Placement on the Basic Service Keys
These are twelve basic service keys in number F1-F2 and are located horizontally on the first row of computer keyboard.
To learn more, click here.
Week11
Topic: Correct Spacing and Punctuation Marks
Content:
- Identification
- Correct Finger Placement
- Correct Use of Punctuation marks key
- Correct spacing After punctuation marks
Identification
P u n c t u a t i o n – check the chart above for the correct finger position.
The comma is next to M and the full stop to its right. They are below K & L.
To type a capital letter or character (*) do the following …
Hold the Right Shift Key for a Left-Hand letter or character
Hold the Left Shift Key for a Right-Hand letter or character.
To learn more, click here.
Week 12
Topic: Revision and examination
4
