Education resource centre



Download 4.3 Mb.
Page12/50
Date conversion08.07.2018
Size4.3 Mb.
1   ...   8   9   10   11   12   13   14   15   ...   50

STORE MANAGEMENT

SS 2 FIRST TERM

WEEK

TOPIC/ CONTENT

ACTIVITIES

1

Revision and documentation.

  1. Revision on SS 1 Exams

ii. Documentation: filling meaning

iii. Features and purpose of good filling system.




Teacher discusses past questions paper with students.

Teacher discusses filling, features and purpose.

Students ask questions.

Teaching Resources.

Past questions, trip to an office with a good filling system or files, tags, perforator.



2

Documentation cont

I. filing- forms of filing: classification; alphabetical filing, benefits and and problems, numerical filing, benefits and problems.

II. Chronological filing: meaning, benefits and problems, subject filing: meaning, benefits and problems.

III. Geographical filing: meaning, benefits and problems. Alphanumerical filing: meaning, benefits and problems.



Teacher discusses forms of filing, students listen, ask questions.

Teaching Resources

Visit to an organization / office with a typical filing system.




3

Filing and indexing:

I. Method of filing- centralized and departmental filing, benefits and problems

II. Indexing: meaning, benefits and problems

Filing: System of filing-vertical, lateral filing, shelf filing, flat filing, electronic filing, etc



Teacher discusses method of filing, students participate and ask questions.

Teaching Resources

Visit an organization/ office with good filing system in the students’ environment.




4

Source documents

I. meaning, types of source documents (a) cheque (b) invoice (c) purchase order

II. Types of source documents cont (d) receipt (e) credit note (f) debit note (g) statement of account (h) cash register

III. Importance of source document



Teacher discusses the meaning and types of source documents. Students participate in the discussions.

Teaching Resources

Cheques, invoice, purchase order, etc




5

Subsidiary books

  1. Meaning, classes (1) purchases day book – nature, uses, illustrate.

II. Return out ward nature uses, illustration

III. Sales day book – nature and uses

illustration.


Teacher discusses meaning, nature and uses of sales day book and purchases day book with chart showing the ruling.

Teaching Resources

Chart showing sales day book, invoice, etc.




6

Subsidiary book cont.

  1. Return inwards book – meaning nature and uses, illustration.

ii. Cash book – meaning and uses.

iii. Cash book types – single Column cash book illustration



Teacher discusses return inward/outward, cash book.

Students participate and also ask questions.



Teaching Resources

Chart showing the ruling.




7

Cash book cont.

  1. Double/two column cash book.

ii. Three column cash book.

iii. More illustration/example




Teacher discusses cash book in double column forms.

Students participate and ask questions.



Teaching Resources.

Chart showing cash book.




8

Final account.

i. meaning and stages, trading account; - meaning. Items used under it – purchases, sales, stock etc.

ii. Trading account:- preparation.

iii. Profit and loss account – meaning, items used under it – expenses.



Teacher gives the meaning of trading account, purpose, list items under it. Illustrate posting of items into trading, profit and loss account.

Students listen and ask question.



Teaching Resources.

Chart showing ruling.




9

Final account cont.

  1. Profit and loss – preparation, determination of profit/loss.

ii. Balance sheet – meaning, types T and straight line.

iii. Balance sheet – items used in preparing the balance sheet.



Teachers discusses determination of profit/loss, meaning and type of balance sheet. Illustrate a balance sheet preparation on the chalk board.

Students observe and practise.



Teaching Resources

Chart showing ruling.




10

Final account cont.

- Posting of items into balance sheet in T format.

- Posting items using horizontal.

- More illustration on item posting.



Teacher discusses horizontal format with illustration on the board. Students practice it. Teaching Resources

Chart showing vertical and horizontal forms.



11

Final account cont.

- Balance the balance sheet

- More examples on balance sheet.

- Importance of balance sheet.



Teacher illustrates more exercises with students.

Teaching Resources

Chart showing balance sheet.



12

Sales Turnover.

- Meaning of turnover, meaning of rate of turnover, items used to calculate the rate of turnover e.g. opening stock, etc.

- Calculation of opening stock, closing stock, average stock, cost of goods sold, (b) average.

- Calculation of (a) percentage gross profit to turnover.

b) Percentage net profit to turnover.

c) Percentage net profit to capital Investment



Teacher discusses the meaning, list items used in calculating sales turnover.

Students listen, participate and ask questions.



Teaching Resources

Chart showing calculation of rate of turnover, closing stock, average stock cost of goods sold, etc.




13

Revision

Revision

14

Examination

Examination

STORE MANAGEMENT

SS 2 SECOND TERM

WEEK

TOPIC/ CONTENT

ACTIVITIES

1

Revision

  • Revision on last terms work

  • Turnover – calculation of rate of turnover.

  • Calculation of (i) percentage of gross profit. (ii) percentage of net profit to turnover. (iii) percentage of net profit to capital investment.

Teacher calculate on the chalk board.

Students listen, ask question and do some exercise in the classroom.



Teaching Resources

Chart showing calculation of turnovers.




2

Introduction to risk management.

  1. Meaning of risk and risk management. Classification of risk.

II Risk management method – sound management practices, (ii) reduction of risk, (iii) Transfer of risk through hedging.

III Business and employee insurance benefit of risk management.



Teacher discusses method of risk management.

Students listen and ask questions.



Teaching Resources

Chart showing method of risk management.




3

Introduction to Impress system.

I Meaning of impress system and characteristics.

II Items under impress system

III Preparation of impress account



Teacher explains impress system, describe the way it works/characteristics.

List items under impress system and make illustration on the board.



Teaching Resources

Cardboard sheet with impress format.



4

Impress system cont.

I. Advantages of impress system.

II. Proceeds for sale – meaning proper recording of transaction.

III. accurate calculations of all the receipts using calculator cash registers, etc.



Teacher discusses advantages of impress system, gives meaning of proper record of transaction.

Illustrate calculation using cash register.



Teachers Resources

Cardboard showing prepared format or cash register.



5

Proceeds from sales

  1. Benefits and problem of using calculators, cash register etc. to calculate sales proceeds

II. Methods of keeping cash (sales) proceeds – using safe banks.

III. Methods of keeping sales proceeds banks – cheques and profits, benefit and problems.



Teacher explains proceed from sales benefit and problems, ways of keeping cash, benefits and problems. describes method of depositing cheque, etc.

Students listen, note and ask question.



Teaching Resources

Calculators, cash register, visit to school tuck up shops, cheque bank draft, etc.




6

Investment

  1. Stock exchange – meaning and functions.

II. Security trade on the market – shares, debenture stock bonds.

III. Forms of shareholders – ordinary preference shareholder benefits and problems.



Teacher discusses and defines stock exchange and its functions and forms of share.

Students participate.



Teaching Resources

Shares, share certificate.




7

Investment cont.

  1. Debenture – meaning, benefits and problems.

II. Differences between debentures and shares.

III. Similarities between debentures and shares.



Teacher discusses meaning, benefits and problems of debenture.

Students participate and ask question.



Teaching Resources

Specimen of bonds, debenture etc.




8

Investment cont.

  1. Organisational set up of stock markets (a) brokers (b) jobbers (c) issuing houses

II. Organisational set up cont. (d) Registrars (e) receiving banks (f) Authority clerk (g) Authorise clerk

III. Speculation to stock market: meaning, speculators in the stock market (a) broker (b) bear (c) stages meaning and future.



Teacher discusses organisational set up of stock market, students participate, note important points.


9

Investment cont.

  1. Importance of stock market.

II. Problems of Nigeria stock market.

III. Benefits of shareholder



Teacher discusses importance and problems of stock market and students participate.


10

Revision.

Revision.

11

Examination.

Examination.

STORE MANAGEMENT

SS 2 THIRD TERM

WEEK

TOPIC/ CONTENT

ACTIVITIES

1

Revision and Investment

  1. Revision on last term exam

II. Securities and Exchange Commission (SEC) meaning & function

III. Central Securities Clearing System (CSCS) meaning and function



Teacher discusses meaning and function of securities and exchange commission. Students note important points and participate

Teaching Resources

-past question paper

-Handbook on Securities and Exchange Commission.


2

Investment cont.

I. Money market- meaning, regulatory institutions on money market- (a) central bank (CBN) (b) Nigeria Deposit Insurance corporation (c) Commercial banks (d) Issuing houses (e) Depositors

II. Instrument of trade on money market


  1. Treasury bill (b) Treasury certificate

  2. Commercial paper.

III. Negotiated certificate of deposit e.g. bonds.

Teacher defines money market, list regulatory institution on money market; central bank, Nigeria Deposit Insurance corporation (NDIC), commercial bank, issuing houses and discuss them.

Teacher mention instrument of trade on money market and discusses them.

Students listen, note the important point and ask questions.

Teaching Resources

Cardboard paper showing regulatory agencies and specimen of treasury bills, bonds, etc.




3

Investment cont.

- Instrument of trade on money market; bill of exchange.

- Institution involved in money market:

a. central bank (b) Commercial bank.

- Discount houses

- Finance houses.



List institution involved in money market and discuss each of them. Students listen, take note and participate.

Teaching Resources

Cardboard paper showing institution involved in money market.




4

Investment cont.

1. Differences between bonds and shares

2. Differences between treasury bills and shares.

3. Differences between commercial paper and commercial certificate.



Teacher discusses the

differences between bond and shares, treasury bills and shares, commercial paper and commercial certificate.

Students participate, ask questions.

Specimen of bond, shares, treasury bills, commercial certificate.



5

Investment cont.

1.Functions of money market.

2. Similarities between money and capital market

3. Differences between money and capital market.



Teacher discusses similarities and differences between money and capital market.

Students participate. Teaching Resources

Cardboard paper showing the differences.


6

Introduction to taxation:

1. Tax – meaning and features of tax.

2. Reasons for tax.

3. Principles of tax.



Teacher discusses meaning, features, reasons and principles of taxation.

Students listen and ask questions.




7

Taxation

1. System tax – progressive – meaning, benefits and problems.

2. Proportional tax – meaning, benefits and problems.

3. Regressive tax – meaning, benefits and problems.



Teacher discusses meaning, benefits and problems of types of taxes.

Students participate.

Teaching Resources

Cardboard paper showing types of taxes.




8

Taxation

1.Types of business taxes:

a. Company income tax – meaning and uses

b. Import duties – meaning and uses.

c. Excise duties – meaning and use.


Teacher continues to discuss types of taxes and their uses.

Teaching Resources

Cardboard paper showing types of taxes.




9

Taxation

1. Value added tax – meaning and uses.

2. Export duties – meaning and uses.

3. Purchase tax – meaning and uses.



Teacher continues to discuss types of taxes and their uses.

Teaching Resources

Cardboard paper showing types of taxes.




10

Taxation

1. Sales taxes – meaning and uses.

2. Benefits of taxes.


Teacher continues to discuss types of taxes and their uses.

Teaching Resources

Cardboard paper showing types of taxes.



11

Revision.

Revision.

12

Examination.

Examination.
1   ...   8   9   10   11   12   13   14   15   ...   50


The database is protected by copyright ©dentisty.org 2016
send message

    Main page