New Revised NERDC JSS 1 Business Studies Scheme of Work

Week 1: Office Equipment

1. Content: Knowledge: 1. Meaning of office equipment. 2. Types and uses of office equipment. 3. Factors to consider when selecting office equipment: functionality and features, quality and durability,

To cover this content, use everyday office items as examples. i. define office equipment as tools for work. ii. show types with pictures like laptops for computing. iii. discuss factors through group choices.

2. Performance Objectives: Students should be able to: 1. state the meaning of office equipment, 2. identify the types and uses of office equipment, 3. discuss the importance of various office equipment in business, 4. select appropriate office equipment for various tasks, 5. maintain and care for office equipment.

3. Learning Activities:

i. Teacher Activities: Guide brainstorming, internet searches, and group maintenance.

ii. Student Activities: 1. Brainstorm in groups on the meaning, importance and types of office equipment, 2. Search the internet for different types of office equipment and their uses, 3. Select appropriate office equipment for a given task, 4. In groups, maintain and care for assigned office equipment.

4. Teaching and Learning Resources: Pictures of office equipment, Internet, Digital devices, Video clips, plus office samples if available. To foster a successful lesson, display pictures to discuss types. Use digital devices for searches on uses.

Week 2: Book-keeping

1. Content: Knowledge: 1. Meaning of Book-keeping. 2. Importance of Book-keeping. 3. Essential qualities of book-keeper. 4. Common book-keeping practices. 5. Digital tools that facilitate book keeping.

Cover with simple records. i. define as tracking money. ii. importance for business health. iii. qualities like accuracy. iv. practices like daily entries. v. tools like QuickBooks.

2. Performance Objectives: Students should be able to: 1. state the meaning of book-keeping, 2. discuss with examples, the importance of book-keeping, 3. describe the essential qualities of a book-keeper, 4. explain the common book-keeping practices, 5. select digital tools for book keeping practices.

3. Learning Activities:

i. Teacher Activities: Facilitate brainstorming and group work, guide online searches.

ii. Student Activities: 1. Brainstorm on the meaning and importance of book keeping, 2. Work in groups to create charts illustrating the essential qualities of a book keeper, 3. Gather information online on the digital tools that can be used for book-keeping.

4. Teaching and Learning Resources: Receipts, Invoices, Adding machines, Charts, Pictures, Calculator, QuickBooks, Xero, Fresh Books, Zoho Books, plus sample ledgers. Use receipts for practice entries.

Week 3: Source Documents

1. Content: Knowledge: 1. Meaning of source documents. 2. Uses of source documents. 3. Types of source documents and their contents: invoices (sales invoice, purchases invoice), receipts, cash register tapes, credit notes, debit notes, cheques. Skill: Preparation of source documents.

2. Performance Objectives: Students should be able to: 1. explain the meaning of source documents, 2. discuss the uses of source documents, 3. identify types of source documents and their contents, 4. differentiate between the types of source documents, 5. create samples of source documents (hardcopies and soft copies).

3. Learning Activities i. Teacher Activities: Guide discussions and presentations, facilitate creation of samples. ii. Student Activities: 1. Discuss the Meaning and types of source documents, 2. Work in groups to prepare presentations on the uses of source documents, 3. Create samples of various source documents (hard copies and soft copies).

4. Teaching and Learning Resources: Pictures showing samples of source documents, Cardboard sheets, markers, Digital devices, Internet, plus blank forms.

Week 4: Journals

1. Content: 1. Meaning of journal. 2. Uses of journals. 3. Types of journals. Skills: Preparing journals.

2. Performance Objectives: Students should be able to: 1. explain the meaning of Journal, 2. state the uses of journals, 3. describe the various types of journals, 4. create various types of journals, 5. make entries into a journal.

3. Learning Activities i. Teacher Activities: Guide discussions and group work. ii. Student Activities: 1. Discuss the meaning and uses of Journals, 2. Work in groups to create hard copies and soft copies of various types of journals, 3. Individually practice making entries into a journal.

4. Teaching and Learning Resources: Samples of source documents, Drawing tools, cardboard papers, Markers, Journals, Digital devices, Internet, Textbooks, workbooks, plus entry examples.

Week 5: Double Entry Book-keeping

1. Content: 1. Meaning of double entry book-keeping. 2. types of accounts used in double-entry bookkeeping: assets account, liabilities account, expenses account, equity account. 3. Differences between single and double entry accounting.

4. Advantages of double-entry accounting. 5. Basic principle of double-entry accounting. 6. Steps in recording transactions in double entry accounting. 7. Double-entry accounting software.

2. Performance Objectives: Students should be able to: 1. state the meaning of double entry book-keeping, 2. identify types of accounts used in double-entry book-keeping, 3. differentiate between single and double entry accounting.

4. state the advantages of double entry accounting, 5. state the basic principle of double entry accounting, 6. prepare a double entry account following outlined steps.

3. Learning Activities i. Teacher Activities: Guide group discussions and account preparation.

ii. Student Activities: 1. Discuss in groups, the meaning of double entry book-keeping and types of accounts used in double-entry bookkeeping, 2. Search the internet and other sources for information on double entry accounting and brainstorm on the advantages and basic principle of double-entry accounting, 3. Prepare a double entry account.

4. Teaching and Learning Resources: ‘T” Accounts, Journals, Ledger accounts, Calculators, Rulers, Sample business Transactions, Digital devices, Internet, plus software demos.

Week 6: Digital Technologies in the Financial Industry

1. Content: Knowledge: 1. Meaning of digital technologies in the financial industry. 2. Types of digital technologies in the financial industry, 3. Uses of digital technologies in the financial industry.

4. Challenges of digital technologies in the financial industry. 5. Overcoming the challenges posed by digital technologies in the financial industry.

2. Performance Objectives: Students should be able to: 1. state the meaning of digital technologies in the financial industry, 2. identify types of digital technologies in the financial industry,

3. explain the uses of digital technologies in the financial industry, 4. explain the challenges posed by digital technologies in the financial industry and how to overcome them. 5. use digital technologies in book keeping practices.

3. Learning Activities i. Teacher Activities: Guide discussions and presentations.

ii. Student Activities: 1. Discuss the meaning, types and uses of digital technologies in the financial industry, 2. Work in groups to Search information online and other sources to prepare presentation on the challenges posed by digital technologies in financial industry and how businesses and consumers can overcome the challenges.

4. Teaching and Learning Resources: Digital devices, Internet, pictures, plus app simulations.

Week 7: Mid-Term Break

Conduct a mid-term test from week 1 to 6 topics. Include office tools, book-keeping basics, documents, journals, double entry, digital finance.

Week 8: History of Taxation in Nigeria and Taxes in Nigeria

1. Content: Content for History of Taxation in Nigeria: Knowledge: 1. Meaning of taxation. 2. History of taxation in the: pre- colonial era, colonial era, post-colonial era. History of taxation in the various regions in Nigeria.

Content for Taxes in Nigeria: Knowledge: 1. Objectives of taxation in Nigeria: revenue generation, economic development, redistribution of wealth, regulation of economic activities, etc. 2. Classes of tax: direct taxes, indirect taxes, property taxes, environmental taxes, etc. 4. Types of taxes.

2. Performance Objectives: For History of Taxation in Nigeria: Students should be able to: 1. state the meaning of tax and taxation, 2. narrate the history of taxation from pre-colonial to post-colonial era. 3. narrate the history of taxation on the various regions in Nigeria.

For Taxes in Nigeria: Students should be able to: 1. identify the objectives of tax in Nigeria, 2. classify taxes, 3. list the types of taxes.

3. Learning Activities i. Teacher Activities: Guide discussions and video watching, facilitate group work.

ii. Student Activities: For History of Taxation in Nigeria: 1. Discuss the meanings of tax and taxation, 2. Work in groups to gather information from internet and other sources and prepare presentations on the history of taxation from pre- colonial to post-colonial era.

For Taxes in Nigeria: 1. Participate in class discussion on the meaning of tax, 2. Watch video documentaries on objectives of tax, 3. In groups, use charts to discuss the classes and types of tax.

4. Teaching and Learning Resources: For History of Taxation in Nigeria: Internet, Digital devices, Internet, Journal articles, www.sabimoni.org. For Taxes in Nigeria: Internet, Digital devices, Journal articles, Documentary videos, Charts, plus tax forms.

Week 9: Voluntary Tax Compliance

1. Content: Knowledge: 1. Voluntary tax compliance: meaning, importance. 2. Ways of promoting voluntary tax compliance: sensitisation and awareness, simplify tax procedures, efficiency in tax utilisation, taxpayer’s incentives, efficient tax administration, etc.

2. Performance Objectives: Students should be able to: 1. state the meaning of voluntary tax compliance, 2. discuss the importance of voluntary tax compliance, 3. describe the ways of promoting voluntary tax compliance.

3. Learning Activities i. Teacher Activities: Guide discussions, poster creation, and video watching. ii. Student Activities: 1. Discuss the meaning of voluntary tax compliance,

2. Work in groups to create posters communicating the importance of voluntary tax compliance, 3. Watch videos on voluntary tax compliance and in pairs, use infographic to discuss ways of promoting voluntary tax compliance.

4. Teaching and Learning Resources: Journal articles, Digital devices, Internet, Design tools, Cardboard papers, Markers, Videos on voluntary tax compliance, plus infographic software.

Week 10: Entrepreneurship

1. Content: Knowledge: 1. Meaning of: entrepreneurship, entrepreneur, enterprise. 2. Importance of entrepreneurship. 3. Characteristics of an entrepreneur. 4. Entrepreneurial practices for enhancing business success.

2. Performance Objectives: Students should be able to: 1. state the meaning of entrepreneurship, entrepreneur and enterprise, 2. explain the importance of Entrepreneurship, 3. identify the Characteristics of an entrepreneur, 4. explain the entrepreneurial practices that make entrepreneurs successful.

3. Learning Activities i. Teacher Activities: Guide group discussions and case analysis.

ii. Student Activities: 1. Discuss in groups the meaning of entrepreneurship, entrepreneur and enterprise, 2. Brainstorm on the importance of entrepreneurship, 3. Analyse case studies on successful entrepreneurs and extract the entrepreneurial practices that make entrepreneurs successful.

4. Teaching and Learning Resources: Charts, Video Clips, DVD/CD, Internet, plus case studies.

Week 11: Revision

Revise all lessons and prepare pupils for the exam. Cover office, book-keeping, documents, journals, double entry, digital finance, taxation, entrepreneurship.

Week 12: Examination

The exam for the term should start. Test all third term topics.

Week 13: Examination, Marking & Vacation

Examination should be concluded together with marking and recording then vacation follows

Frequently Asked Questions and Answers About JSS 1 Business Studies Scheme of Work

1. What is the main goal of the JSS 1 Business Studies scheme of work?
It teaches basic business skills. Students learn for future jobs.

2. How many topics are in the scheme?
There are 33 topics. Spread over three terms.

3. Does the scheme include digital skills?
Yes, topics like digital tech in business. It prepares for modern work.

4. Why teach ethics in business?
It builds honesty. Helps avoid bad choices.

5. What resources do teachers need?
Charts, videos, internet. Simple items work.

6. How to handle mid-term breaks?
Test weeks 1-6. Revise before.

7. Is entrepreneurship part of it?
Yes, in third term. Covers starting businesses.

8. How does it help learning?
Activities engage students. Like visits and groups.

9. Where to find more on NERDC scheme?
Check nerdb.gov.ng. Or education ministry.

10. Can parents use this scheme?
Yes, to help at home. Discuss topics with kids.

Source: New Revised NERDC JSS 1 Business Studies Curriculunm