Second Term JSS1 Business Studies Lesson Note


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This lesson note covers the following topics for JSS1 Second Term Business Studies:

1. Production – Meaning of Production, Types of production: industry – Extractive manufacturing and constructive industry. Commerce- Trade, Aids to Trade, Services. Effects of Production on the Environment/Society
2. Factors of production: land, labour, capital, entrepreneur and importance of each.
3. Forms of business organization: Types of business organization – Sole Trade/sole proprietorship, partnership, limited liability companies, cooperative society, advantages and disadvantages of each forms of business organization
4. Relationship between producers and consumers.

5. Insurance: advantages and disadvantages of insurance

6. Methods of Buying: sample method, inspection method, description method, auction method.

7. Trade: Meaning, Home and foreign trade, visible import and export, invisible import and export.
8. Double entry bookkeeping: meaning of double entry, double entry treatment of asset, double entry treatment of liability, double entry treatment of expenses, meaning of journals, types of journals, meaning of ledgers, classes of ledger, classification of accounts: real, personal and impersonal

9 Revision
10, Revision
11 – 12 Examination


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