BECE Success • JSS 1 – JSS 3
Business Studies — JSS 1–JSS 3
Step-by-step JSS 1–3 curriculum for this subject, aligned with the Lagos State Unified Scheme, Nigerian National Curriculum and BECE exam expectations.
JSS 1 Business Studies Curriculum
- Introduction to business: meaning, purposes and branches of business.
- Commerce and trade: home trade, foreign trade and aids to trade (transport, communication, banking).
- Occupations: types (industrial, commercial, service) and examples.
- The office: functions, types of offices and simple office equipment.
- Introduction to bookkeeping: assets, liabilities, capital and simple records.
- Money: characteristics, functions and forms of money.
- Consumer education: wants, needs and wise buying habits.
- Keyboarding/typewriting: posture, fingering and basic drills (if facilities are available).
- Ethics in business: honesty, fairness and good customer relations.
- Simple business communication: informal notes and basic business terms.
JSS 2 Business Studies Curriculum
- Business documents: invoice, receipt, debit note, credit note and their uses.
- Filing and record keeping: methods of filing and characteristics of good filing systems.
- Bookkeeping: simple cash book, petty cash book and recording cash transactions.
- Introduction to journal and ledger accounts (very basic).
- Bank services: types of bank accounts and common banking procedures.
- Advertising and marketing: meaning, media of advertising and advantages/disadvantages.
- Communication in business: formal letters, memos, telephone communication and emails (intro).
- Consumer protection: rights and responsibilities of consumers.
- Introduction to entrepreneurship and small businesses.
- Business calculations: simple profit, loss, discount and commission applications.
JSS 3 Business Studies Curriculum (BECE Year)
- Bookkeeping: further practice on cash book, petty cash and introduction to double-entry principles.
- Ledger accounts: opening simple ledger accounts and posting from source documents.
- Trial balance concept (introductory) and common errors in records.
- Wages and salaries: methods of payment and simple payroll calculations.
- Entrepreneurship: qualities of an entrepreneur and steps in starting a small business.
- Business organisation: sole proprietorship, partnership and limited liability companies (intro).
- Customer service and business ethics: honesty, integrity and social responsibility.
- Basic office technology: ICT tools used in modern offices and their advantages.
- Revision of all commerce, trade and bookkeeping concepts for BECE.
- BECE-style questions on theory, objectives and simple calculations in business studies.