Double Entry Book-keeping

State the meaning of double entry book-keeping
Analyze events and transactions using double entry system;
Match every debit entry with corresponding credit entry
Identify accounts to be credited and accounts to be debited
Post from journals to ledgers
Classify types of accounts

Journals

Explain the meaning of a journal
Draw the correct form of a journal
List different types of journals
Identify the contents of books of original entry
Use source documents for the preparation of appropriate books of original entry
Enter correctly, information from source documents into books of original entry

Source Documents

Explain the meaning of source documents
Mention the uses of source documents
Explain the contents of source documents
Differentiate between cash and credit transactions
Extract information from source documents for book-keeping purposes

Introduction to Book-keeping

State the meaning of Book-keeping
Explain the importance of Book-keeping to Business
Identify qualities of Book-keepers
Identify common Book-keeping practices

Need for Monitoring and Control of Chemicals

Explain the meaning of chemicals
Distinguish between chemicals suitable and not suitable for use
Explain the need for monitoring and controlling chemicals suitable and not suitable for use.

Consumer, Market and Society

Explain who a consumer is
Explain the Meaning of Market and Society
Mention three needs for consumer Education
State the importance of consumer education
Explain the consequences of lack of consumer education

Forms of Business Organization

Explain the features of each type of business organization
Enumerate the advantages and disadvantages of each form of business

Entrepreneurship

State the meaning of Entrepreneurship
State the meaning of Enterprise
Define Self Employment
Mention facilities available for Self-Employment
List Successful
Entrepreneurs in:
– Your Locality
– Nigeria
– Internationally

Honesty in Business

Explain the meaning of truthfulness
State the attributes of truthfulness
Outline factors that cause people to lie
Mention the rewards of being truthful
Describe the consequences of not being truthful
Explain the meaning of fair play
Describe the attributes involved in fair play

Types of Occupation

Define occupation
Explain the different types of occupation
List factors that affect occupation
Differentiate between direct and indirect services

Factors of Production

List the factors of production
State the features of each factor of production
Mention the importance of each factor of production in business

Production

Define production
Explain types of production
State the effects of production on the environment and society

Divisions of Commerce

Classify Commerce
Differentiate between home and foreign trades
Explain import and export trade
List products involved in the home trade
List products involved in foreign trade

Office Layout

The structure of an office (office layout)
Types of office layout
Advantages/disadvantages of office layout
Different functions performed in an office

Right Attitude to Work

Explain the concepts of punctuality and regularity
Demonstrate how punctuality and regularity results in high performance
Explain the consequences of not being punctual and regular
Link punctuality with reward and irregularity with punishment
Explain the meaning of devotion to duty
Explain the effect of devotion on productivity and development

Office Staff

Describe a clerical staff
State functions of a clerical staff
Explain the qualities of a clerical staff
State ways of keeping office information confidential