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Business Studies Lesson Note for JSS2 (Third Term) 2023

Business Studies lesson note for JSS2 Third Term is now available for free. The State and Federal Ministry of Education has recommended unified lesson notes for all secondary schools in Nigeria, in other words, all private secondary schools in Nigeria must operate with the same lesson notes based on the scheme of work for Business Studies.

Business Studies lesson note for JSS2  Third Term has been provided in detail here on

Business Studies Lesson Note for JSS2 (Third Term) [year] 1

For prospective school owners, teachers, and assistant teachers, Business Studies lesson note is defined as a guideline that defines the contents and structure of Business Studies as a subject offered at SS level. The lesson note for Business Studies for SS stage maps out in clear terms, how the topics and subtopics for a particular subject, group works and practical, discussions and assessment strategies, tests, and homework ought to be structured in order to fit in perfectly, the approved academic activities for the session.

To further emphasize the importance of this document, the curriculum for Business Studies spells out the complete guide on all academic subjects in theory and practical. It is used to ensure that the learning purposes, aims, and objectives of the subject meant for that class are successfully achieved.

Business Studies Lesson note for JSS2 carries the same aims and objectives but might be portrayed differently based on how it is written or based on how you structure your lesson note. Check how to write lesson notes as this would help make yours unique.

The JSS2 Business Studies lesson note provided here is in line with the current scheme of work hence, would go a long way in not just helping the teachers in carefully breaking down the subject, topics, and subtopics but also, devising more practical ways of achieving the aim and objective of the subject.

The sudden increase in the search for JSS2 Business Studies lesson note for Third Term is expected because every term, tutors are in need of a robust lesson note that carries all topics in the curriculum as this would go a long way in preparing students for the West African Secondary Examination.

This post is quite a lengthy one as it provides in full detail, the Business Studies-approved lesson note for all topics and sub-topics in Business Studies as a subject offered in JSS2.

Please note that Business Studies lesson note for JSS2 provided here for Third Term is approved by the Ministry of Education based on the scheme of work.

I made it free for tutors, parents, guardians, and students who want to read ahead of what is being taught in class.

JSS2 Business Studies Lesson Note (Third Term) 2023

Business Studies JSS 2 Third Term


WEEK 2 Printers Correction Signs

WEEK 3 Techniques Development In Keyboarding



WEEK 6 Memorandum


WEEK 8 E-mail

WEEK 9 Office Procedure

WEEK 10 Office Equipment

WEEK 11 Revision & Examination







TOPIC: Printers Correction Signs


— Proofreading marks and signs identification

— Symbols for proofreading


Proofreading is the reading of a galley proof or an electronic copy of a publication to detect and correct production errors of text or art.

Traditional method

A proof is a typeset version of copy or a manuscript page. They often contain typos introduced through human error. Traditionally, a proofreader looks at an increment of text on the copy and then compares it to the corresponding typeset increment, and then marks any errors (sometimes called line edits) using standard proofreaders’ marks. Unlike copy editing, proofreading’s defining procedure is to work directly with two sets of information at the same time. Proofs are then returned to the typesetter or graphic artist for correction. Correction-cycle proofs will typically have one descriptive term, such as bounce, bump, or revise unique to the department or organization and used for clarity to the strict exclusion of any other. It is a common practice for all such corrections, no matter how slight, to be sent again to a proofreader to be checked and initialed, thus establishing the principle of higher responsibility for proofreaders as compared to their typesetters or artists.

Alternative methods

Copy holding or copy reading employs two readers per proof. The first reads the text aloud literally as it appears, usually at a comparatively fast but uniform rate. The second reader follows along and marks any pertinent differences between what is read and what was typeset. This method is appropriate for large quantities of boilerplate text where it is assumed that the number of errors will be comparatively small.

Experienced copy holders employ various codes and verbal short-cuts that accompany their reading. The spoken word digits, for example, means that the numbers about to be read aren’t words spelled out; and in a hole can mean that the upcoming segment of text is within parentheses. Bang means an exclamation point. A thump or screamer made with a finger on the table represents the initial cap, comma, period, or similar obvious attribute being read simultaneously. Thus the line of text: (He said the address was 1234 Central Blvd., and to hurry!) would be read aloud as: “in a hole [thump] he said the address was digits 1 2 3 4 [thump] central [thump] buluhvuhd [thump] comma and to hurry bang“. Mutual understanding is the only guiding principle, so codes evolve as opportunity permits. In the above example, two thumps after buluhvuhd might be acceptable to proofreaders familiar with the text.

Double reading. A single proofreader checks a proof in the traditional manner, but then passes it on to a second reader who repeats the process. Both initial the proof. Note that with both copy holding and double reading, responsibility for a given proof is necessarily shared by two individuals.

Scanning, used to check a proof without reading it word for word, has become common with computerization of typesetting and the popularization of word processing. Many publishers have their own proprietary typesetting systems, while their customers use commercial programs such as Word. Before the data in a Word file can be published, it must be converted into a format used by the publisher. The end product is usually called a conversion. If a customer has already proofread the contents of a file before submitting it to a publisher, there will be no reason for another proofreader to re-read it from copy (although this additional service may be requested and paid for). Instead, the publisher is held responsible only for formatting errors, such as typeface, page width, and alignment of columns in tables; and production errors such as text inadvertently deleted. To simplify matters further, a given conversion will usually be assigned a specific template. Given typesetters of sufficient skill, experienced proofreaders familiar with their typesetters’ work can accurately scan their pages without reading the text for errors that neither they nor their typesetters are responsible for.


Symbols of proof reading –

Symbol Definition Sample


close up

delete and close up


insert a space

space evenly

let stand


separates proofreader marks. Is also used as a final stroke after and insertion

move to the left

move to the right

set as ligature (such as æ©

align horizontally

align vertically

broken character

indent or insert em quad space

begin a new paragraph

spell out



set in lowercase

set in italic

set in roman

set in boldface

Hyphen multi-colored

en dash 1965Ö·2

em (or long) dash Nowءt last!طe know.

superscript or superior

subscript or inferior







quotation marks



query to author: Is this as it is supposed to be?

inverted letter

wrong font


Define Proofreading?



Topic: Techniques Development In Keyboarding


1.Meaning of a keyboard

2.Carriage return lever

3.Use of margin release key

4.Division of words at Line ends

5.Typewriter Ribbons

Meaning of Keyboard

A keyboard is a panel of buttons used for typing and performing other functions on a computer or typewriter.

How to type faster & get things done fast

Now that you’re convinced about the importance of typing faster and accurately, let’s move on to the how’s of it. Here are six ways to significantly improve your typing speed and accuracy.

The first step to improving your typing speed and accuracy is to reconsider the way you approach typing. The moment you sit down to get some typing done is what decides everything that follows next. During our Ergonomics and human factors class, we’ve been walked through all the fundamentals of proper posture, backed by numbers, to avoid Cumulative Trauma Disorders (CTD). To begin with, proper posture is the first step in preparing yourself for success. Without working on a proper positioning and typing habit, one cannot achieve high typing speeds while maintaining acceptable accuracy levels.

Carriage return lever

This is a lever used for turning up the paper and for returning the typewriter carriage to the right in order to begin a new line.

Use of margin-release Key

When the margin release key is depressed, it allows you to type beyond the set margin points at either end of the line.

Division of Words at Line Ends

Typist must aim at securing uniformity of the right-hand margins of the left. It is often necessary to break words and carry over the remaining part on the next line. This is why it is always necessary to always set the margin on the right. There is a waving five spaces to get to the right hand margin.

Rules to be followed

1.Compounds words should be divided at the original point of juncture: glass-ware, every-thing, self-made

2.Suffixes and prefixes should be divided at their natural points of division i.e before the surffix or after the prefix

3.Consonants that are doubled should be divided between the two consonants: neces-sary, bril-liant,excel-lent, wal-lop

4.Words ending with ing should be divided : Sell-ing, fast-ing except the final consonant of a word doubled for the addition ‘ ing’, in which are, the division is made between the double consonant refer-ing, get-ing,swim-ming

5.When pronunciation gives provision for division, it can be divided: con-tact, men-tion, cer-ti-fi-cate

6.You should never:

  • Divide the last word of a paragraph or a page
  • Divide words of one syllable or their plurals:there, through, roses
  • Leave two letters at the end of a line or carry two letters to the beginning of the next line
  • Divide abbreviations: W.H.O, U.N.O, M.B.A
  • Divide proper names: Iyiola, Uwaoma
  • Numbers and sums of money; 4,367,305,7 ,

Typewriter Ribbons

Typewriter ribbon is the dyed tiny cloth which provide ink when the type -bars strike the paper.



The colony and Protectorate of Nigeria was created as a merger of the protectorate of the Northern Nigeria and the colony and protectorate of southern Nigeria on 1 January 1914 , partly because of the uneven economy of the two territories, and also due to growing tension with the

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German colonies.

As one of the wealthiest British   colonies, it was a good candidate for being the first colony to be granted independence. Nigeria was first given increased autonomy as the federation of Nigeria on 1 October 1954 and made fully independent in 1960.

NOTE; Keyboard the above paragraph as it is and turn it into three paragraphs using the spacing given below;

(a)Single spacing

(b)1.5 spacing

(c)Double spacing.

2 Create table for the list of the members of your class and their test scores in business studies.



Alphabetic sentence drill

One line sentence drills

Accuracy and speed drills

Speed burst of one to minutes.


A s d f ; l k j q w e r t y u i o p

P z x c v b n m , , . j l k j j

A s d f g h l k j l a a w e d f gh


A s d f g l k j h  ;. A s d f ; l k j q w e r t y u i o p

P z x c v b n m  , , . j l k j j

A s d f g h l k j l a a w e d f gh

A s d f g l k j h ;.



SUB-TOPIC: Exercises and consolidation drills

Full content


Type each line at least 3 times

Typing line: 40 spaces

Spacing: Single


He was the young man who won the prize.

Eze was the best student in form three.

Bayo will be getting married next week.

Dami got first position in their class.

Ogu is a beautiful, and very kind girl.

Okonkwo was a good wrestler in his time.

Ogbuefi promised to bring the book now.

Fatai deceived his friend and ran away.

Ekwefi took after her mother in beauty.

Memuna is a very good and loving woman.


Type each line at least 3 times.

Typing line: 40 spaces

Spacing: Single


The governor frowns at the lazy worker.

Remember to see them on your way there.

Abiola could not meet them in the open.

Perhaps he is on the way to the mosque.

Banks are sometimes shut on Saturdays.

We shall be gone for a month in August.

The shops were selling lots of watches.

The garden in my house is rich in peas.

Bulama is simple, but his son is tough.

Leave all the books consulted for them.



Type each line at least 3 times.

Typing line: 40 spaces

Spacing: Single


We raced down the path to the bus stop.

The hospital needs men of good conduct.

My brother takes no interest in sports.

A collection of drawings is on display.

I do not care for that kind of wrapper.

Do you mind if the girl goes with them?

Christopher must comply with the order.

I should work very hard during the day.

Nwosu is going to the lecture room now.

Put in the very best and you will reap.


Type each line at 3 times.

Typing line: 40 spaces

Spacing: Single


Audu needs some money for this journey.

Time is very important to every person.

As a player, he is in the second class.

The advertisement occupied a full page.

I deliver in your districts every week.

We hope you will come and hear us talk.

Look after the offices while I am away.

Fares rose considerably as we expected.

I take after my uncle as a salesperson.

Jumoke is pretty, and she is very kind.



Type each line at least 3 times.

Typing line: 40 spaces

Spacing: Single


Talatu is the last born of her parents.

Ngozi eats very much; she likes eating.

Kunle comes here every day; he likes it.

Chinweze is a lazy boy, and very dirty.

Laraba is generally loyal to everybody.


Iyiola is very hardworking, and gentle.

The hotel have enough rooms for us all.

It is necessary to observe these rules.

Please bring along your writing papers.

It is important we attend that meeting.





N.B: The nature of typewriting demands constant practice. Therefore, students should use their spare times to repeat all the above one line sentence drills as many times as possible, as this will enhance perfection.




CONTENT:  i.  Meaning of Paragraphing

  1. Types of Paragraphing



Paragraphing is the breaking of write-ups into passages or sections in order to facilitate reading and understanding.  Paragraphs are also used to separate subject matters or sections of a passage or passages.


These are:

1.Blocked or Flush paragraphing

2.Indented paragraphing or-semi-blocked paragraphing

3.Hanging paragraphing


1 BLOCKED OR FLUSH PARAGRAPHING:  this is a type of paragraphing where all typed or typing lines start from the left margin and at the same point.

INDENTED OR SEMI-BLOCKED PARAGRAPHING:  in this type of paragraphing,  five (5) spaces are usually given from the left margin before the first line starts.  The second and subsequent lines start from the margin.


HANGING PARAGRAPHING:  This is the type of paragraphing where the first lines starts at the left margin with other subsequent lines typed 2 or 3 spaces away from the margin.


1.What is paragraphing?

2.List the three types of Paragraphing and explain them.



Week 6

Topic: Memorandum

Outline –

  • Meaning
  • Features
  • Format

Meaning of a memorandum

A memorandum letter or simply known as memo is a letter containing a statement that is usually written by higher authorities of an organization for the purpose of sharing information. The main purpose that a memorandum fulfills is that it aims to record and relay information, and to make brief appeals. A memorandum is also essential in the field of business as it helps build good relationships. It also helps in establishing accountability of things and saves you hassle and time than writing a letter will. In establishments and offices, memos are used to relay information to employees regarding events or any other changes that have been made in the company. Memos are generally less formal than a letter.

A memo (from the Latin memorandum, meaning “remembered”) is a message from one person to another or others within an organization. It can be sent on paper or by electronic mail. A memo often reports briefly on an action, raises a question, or asks permission to follow a course of action. Usually it addresses a specific question or issue in a quick, focused way, conveying information as directly as possible in clear paragraphs or numbered points. Here are some simple tips in writing a memorandum letter to get you started:

  • You should write memorandum letters in a brief and simple way. Be direct with the information you are sharing. Memos do not usually exceed a paragraph or two and is usually just bulleted list of information.
  • If it is a formal memo that is issued, the first part of the paragraph should state the purpose of the memorandum and then proceed to enlist additional information.
  • Maintain a professional tone and use easy-to-understand language in writing the memorandum, it is meant to be read by a number of people. Keep in mind that you should not include any personal statements.

Features of a Memorandum

Many computer programs now provide a standard program for memo format, so all the design and headings are done for you. All you do is fill in what you want to say. If you do not have such a program, follow these steps:

  1. Begin the memo with headings such as To, From, Date, and Subject; such headings are frequently capitalized and in boldface type.
  2. In the first sentence of the memo, tell readers what your point is. Then briefly explain, giving reasons or details.
  3. Single-space the memo; if your message is long, divide it into short paragraphs, or include numbered or bulleted lists and headings to organize and draw attention to essential points.
  4. If you type the memo for someone else, make sure that person’s name appears on the From line, and type your own initials (in lowercase letters) below the last line of the text.
  5. At the bottom of the memo, type cc: followed by a name or names, to indicate additional recipients of the memo


Format of a memorandum

When we start knowing the various tools of business or office communication, we find that there are two major categories of Official Communication:

  • Intra-Office Communication (Internal Communication, Within the Organisation)
  • Inter-Office Communication (External Communication, Outside the Organisation)

Note it is simple and seems easy to understand the scope and functions of these two.

Inter Office Communication is what an organisation will opt for when the receivers are outside its jurisdiction and are not in the same office. Inter-Office is like Inter-National. We understand that an International match is played between two different countries, having their separate constitutions and governments. The same applies to inter-office communication. Letters are used in this type of communication as they are considered to be more persuasive and informative communication tools. Letters of various types serve the same purpose of connecting the two not-connected entities. It is the communication which is more formal in content and writing style. When we use e-mail for the same purpose and between the same ‘inter’ offices, the letter writing guidelines are kept in concern.

Intra-office Communication is ‘in-house’ communication. Within one office or organisation, where the employees are working under one Head and following the same rulebooks, the formal tools like letters are not recommended to be used for communication. We can understand the need of ‘less formal and more direct’ communication within the same office to enhance responsiveness. Memo (Memorandum), Notice, Circular etc. is the communication tools that are used world over for Intra-office Communication.

We discuss BUSINESS MEMO (memorandum, plural Memoranda)) here and attempt to learn the Memo Format and Characteristics.

Before we start our detailed deliberations on Business Memos, have a look of the following excerpts:

A memorandum is written not to inform the reader but to protect the writer.

Memorandum: written note or message giving information or issuing instructions. A memorandum is usually short, with details who is sending the memo and to whom it should be distributed.

  • Memo is written communication: a written communication similar to a letter but without the formal address blocks at the beginning, especially one that is circulated to people within an office or organization
  • Reminder: a note intended to serve as a reminder of something

Memo is a short piece of writing generally used by the officers of an organisation for communicating among themselves.

  • Used by a Person Known to the Receiver Personally
  • Less Formal in Tone and Without Formal Elements e.g. Salutation/Greetings/Complimentary Close or even Signatures at the end
  • Short, in a Friendly Tone
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  • To Provide Information
  • To Issue Instruction
  • To Convey Policy Decision
  • To Offer/Invite Suggestion
  • To Record/Report an Agreement
  • To Establish Accountability
  • Helps you to avoid meeting personally, when necessary

Basic Principles and Characteristics:

  • Necessary and Sufficient Information
  • Do not Assume that Everyone knows Everything related to the issue discussed in the Memo
  • Be Clear, Concrete and Specific
  • Easy-to-Understand
  • Explain with Ease and Co-operation
  • NO Emotional Appeal

We come across this term (Memorandum) in daily life when we see a delegation going to administration heads and giving them a letter of demands. These demands are not some new things, but the same that are supposed to be fulfilled dutifully. As the system is not in support, the representatives hand over a ‘memorandum’ of demands.


1.What is a Memorandum?

2.What are the features of a memorandum?

3.Explain the two major categories of official communication.


Week 8

Topic: E-mail

Outline –

  • Meaning
  • Features
  • Format


Electronic Mail (email or e-mail) is a method of exchanging messages between people using electronic devices. Email first entered substantial use in the 1960s and by the mid-1970s had taken the form now recognized as email. Email operates across computer networks, which today is primarily the Internet. Some early email systems required the author and the recipient to both be online at the same time, in common with instant messaging. Today’s email systems are based on a store-and-forward model. Email servers accept, forward, deliver, and store messages. Neither the users nor their computers are required to be online simultaneously; they need to connect only briefly, typically to a mail server or a webmail interface, for as long as it takes to send or receive messages.

Short for electronic mail, email (or e-mail) is defined as the transmission of messages over communications networks. Typically the messages are notes entered from the keyboard or electronic files stored on disk. Most mainframes, minicomputers, and computer networks have an email system.

Some electronic mail systems are confined to a single computer system or network, but others have gateways to other computer systems, enabling users to send electronic mail anywhere in the world. Companies that are fully computerized make extensive use of e-mail because it is fast, flexible, and reliable.

Feature Components of an Email System

Most email systems include a rudimentary text editor for composing messages, but many allow you to edit your messages using any editor you want. Some systems will also provide basic formatting, including bold, italics, font color and HTML. You can use the program to send the message to a recipient by specifying the recipient’s address. You can also send the same message to several users at once. This is called broadcasting.

Sent messages are stored in electronic mailboxes until the recipient fetches them. To see if you have any mail, you may have to check your electronic mailbox periodically, although many systems alert you when mail is received. After reading your mail, you can store it in a text file, forward it to other users, or delete it. Copies of memos can be printed out on a printer if you want a paper copy.

Now a day, the mail client comes with enhanced features such as attachment, address book, and MIME support. Here in this chapter we will discuss all of these features which will give you a better understanding of added feature of a mail client program.


Ability to attach file(s) along with the message is one of the most useful features of email. The attachment may be a word document, PowerPoint presentation, audio/video files, or images.

  • In order to attach file(s) to an email, click the attach button. As a result, a dialog box appears asking for specifying the name and location of the file you want to attach.
  • Once you have selected the appropriate file, it is attached to the mail.
  • Usually a paper clip icon appears in the email which indicates that it has an attachment.
  • When adding an attachment it is better to compress the attached files so as to reduce the file size and save transmission time as sending and downloading large files consumes a lot of space and time.

Address Book

Address book feature of a mail program allows the users to store information about the people whom they communicate regularly by sending emails. Here are some of the key features of an Address book:

  • Address book includes the nick names, email addresses, phone number etc. of the people.
  • Using address book allows us not to memorize email of address of a person, you just have to select recipient name from the list.
  • When you select a particular name from the list, the corresponding email address link automatically get inserted in to the To:
  • Address book also allows creating a group so that you can send a email to very member of the group at once instead of giving each person email address one by one.

MIME Types

MIME is acronym of Multipurpose Internet Mail Extensions. MIME compliant mailer allows us to send files other than simple text i.e. It allows us to send audio, video, images, document, and pdf files as an attachment to an email.

Suppose if you want to send a word processor document that has a group of tabular columns with complex formatting. If we transfer the file as text, all the formatting may be lost. MIME compliant mailer takes care of messy details and the message arrives as desired.

Format for Writing Official Emails

A good and well-written official email should adhere to the rules of formal structure in order to be fit for reading. Some emails are dumped by the recipient because they are not appealing and cloudy.

Official emails are written in a well-defined pattern. The format for writing official emails is highlighted below with sample emails.

  1. Formal Greeting

The first step to take when writing official emails is to formally greet your recipient. Remember, the first approach is very significant in determining if your recipient will read the email or dump it.

Your greeting can be ‘Dear Mrs Robinson’ if you know the name of the recipient. In cases that you don’t know the recipient’s name, use ‘Dear Sir/Madam’.

This applies to the formal context, for example, email to recruiters, email to your boss, email to a prospective client etc

With the advent of the social media, other greetings are becoming acceptable in the business world, especially in cases where being formal is not a requirement.

You can write “Hi James”, “Hey Asher”, “Hello Simon” etcetera.

This applies to the emails that you write to people you meet in forums, LinkedIn, Facebook, Twitter, blogs and so on.

Write out the Subject of Your Official Email

After the formal greeting, clearly write out the subject of your email. The subject of your email must prepare your recipient on what to expect in the main body of the email. Don’t leave the subject blank as it provides a clue to the recipient about the email. Also, your subject should not be too long but briefly stated. For example,

Subject: Application for a Study Grant

Subject:  Request for Your Products Catalogue

Subject:  Visa Processing Documents

  1. Introduce Yourself

This is first time your recipient will be meeting you, don’t move to the point without formally and briefly introducing yourself to create a sense of familiarity that will motivate them to read your email further.

I am Kate Jonah, the director of Zaret Wood Company.

A simple introduction like this will create an expectation in the recipient’s mind.

  1. State the Purpose

State clearly the purpose for your official emails to the recipient. Go straight to the point. Don’t bore your recipient with old tales that are unnecessary. Don’t forget, your recipient has a lot of work lined up to be done. Boring him or her with old groggy tales will send them off your email.

Dear Mrs Robinson,

I am writing to apply for a postgraduate study grant in the University of California.

In the official email above, the purpose of the email was first clearly stated.

  1. Write the Main Message

The main message is where your recipient gets clear over the purpose of the official email. Don’t blab unnecessarily in your message. Organize your thoughts and present them in a coherent order. Write in paragraphs.

Give the email a logical arrangement that will make your notions easily understandable by the recipient. Avoid any form of informal usage or statement, and express yourself with simple and correct words.


Thanks for calling our attention to this problem. Please ensure you keep informing us about issues like this when they occur in subsequent times.

  1. Conclude Formally

Official emails are procedural in nature. Therefore, your conclusion should be presented formally. Examples of formal conclusions are:

  • Yours sincerely,
  • Best regards,
  • Your student,
  • Yours cordially,
  • Respectfully,


Olatuniji Ruth,

Marketing Managing

Expert Steel Company

  1. Sign Off With Your Full Name

It is an official email; therefore you need to affirm originality by signing with your full name, followed by other details such as the name of your company, the website or email address.


The sample below is a reply email to the client of Allen Steels Ltd over a complaint received on their late delivery.

Subject: Re: Late Delivery of Goods

Dear Mrs Akpan,

I am Olatunji Ruth, the Communications officer of Allen Steels Ltd.

Thank you for calling our attention to the late delivery of the order 47569-A for aluminum panels from our company. I understand that you made your booking about two months ago.

We are very sorry for the delay in delivery. It was due to a mismanagement issue with a staff who was unexpectedly off-duty on the correct day of delivery for your order. We want you to know we hold all our customers in high esteem and will always do everything possible to provide prompt, quality and satisfactory service.

We appreciate the courage you displayed by informing us about the problem of our service delivery; and we would like to appreciate you for that. When you are ready to make your next order, please inform me by sending a copy of your order to

Thanks for your consistent patronage.

Yours sincerely,

Olatunji Ruth

Communications Officer

Allen Steels Ltd

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The above sample is the format for replying an official email.

In conclusion, bear in mind that you must always check the working relationship between you and your recipient before you rush through writing an official email. Official emails should reflect your perspective about your recipient. Therefore, it must be well-organized to denote the level of your relationship with the recipient.




1.Define Electronic mail?

2.List THREE features of electronic mail?



Topic: Office Procedure

  1. Meaning of Office Procedure

An office procedure can be defined as the sequence in which certain operations are carried out in respect of what is done. What it is done, how it is done, who does it, when and where it is done in the organization.

  1. Importance of Office Procedure

The importance of Office procedure includes:

1.An office procedure reduces the general cost of operations.

2.An office procedure allows for effective training new staff.

3.It enhances performances of old staff.

4.A good office procedure facilitates better flow of work in the office and between departments.

5.Office procedure bring about better coordination

  1. Ways of preparing bills, invoices and receipts

BILLS: A bill is a document issued by the person who renders service to cover the cost of services provided to his customers. E.g schools issue out bills to their students to show the amount of what they owe

Organizations that issue out bills to their customers are schools, Power Holding Company of Nigeria (PHCN), Nigeria Telecommunication (NITEL).

Typical bill contains the following:

  • Name and address of the customer
  • Description of the service provided
  • The billing period
  • Rate of charges per term of service
  • Total charges for the billing period
  • Value Added Tax (VAT)
  • Total payment due now
  • Name and signature of payee
  • Date of payment

INVOICES: Invoices are documents raised in respect of buying and selling of goods. The seller usually raises an invoice which he sends to the buyer of his goods. The invoice contains the following information:

  • Description of the goods
  • The quantity and the price of each item
  • the total amount to be paid
  • Rate of discount allowed
  • The rate of VAT (value added tax)
  • Terms of payment
  • Name and signature of the receiver with date.

RECEIPTS: Receipts are given to for all money paid. A receipt is a document issued to the buyer by the seller because of the money paid for what he/she has bought. The receipt contains the following information:

  • Name of the buyer
  • Amount of the goods purchased
  • Quantity of goods bought

Test and Exercise

1.————-is a sequence in which certain operations are carried out in respect of what is done (a) an office (b) office procedure (c) office function (d) a space.

2.The document raised in respect of buying and selling of goods is ——— (a) an invoice (b) a receipt (c) bill (d) office procedure

3.All of these are organizations issues out bills except (a) PHCN (b) NITEL (c)Schools (d) market women

4.The document that specify the rate of VAT to be paid is (a) bills (b) receipts (c) invoice (d) procedure books

5.An office procedure is important because (a) it helps an organization to be organized (b) It makes work improper (c) it’s an avenue to embezzle in an office (d) it makes work difficult to do




Topic: Office Equipment

Meaning of Office Equipment

Office equipment is any office item which is operated either manually, mechanically, or electronically to aid the office worker perform their duties faster, neater and efficiently.

The need for office equipment

  • Office equipment serves s a necessary aid to help workers carry out their duties effectively.
  • It makes work easier, faster and neater
  • It ensures safe keeping of business documents

Factors that determines types of office equipment

1.Cost implication: The cost or the price of office equipment will determine if a company will be able to afford such equipment.

2.Ability of the workers to operate the equipment: To get office equipment there must be an assurance that the present workforce should be able to operate it or else it becomes useless.

3.Maintenance of the equipment: Any equipment bought have to be maintained well to avoid a waste or spoilage of the equipment, any equipment that lacks proper maintenance becomes a problem to the organization

4.Desirability: Another factor to be considered is that the organization and worker must desire to use the office equipment in other to use it efficiently and effectively.

5.The organization must decide if the equipment is labor saving and time effective.

All the factors listed above must be considered before any organization purchase office equipment.

Identification of office equipment

1.Fax machine




5.Duplicating machine

6.Filing cabinet

7.Adding and calculating machine


Adding machine


Fax machine








File cabinet

Uses of Office Equipment

  1. Computer: A computer is an electronic device that is capable of accepting data or information in a prescribed process or format and presents them as output. The type of computers commonly. It is useful for the following reasons:
  • It performs arithmetic and logical operation without human intervention
  • It follows a set of instruction known as a programme to perform an operation. With different software a computer can perform various operation
  • It makes work neater, faster and accurate
  • It is used for record keeping of accounts in banks, insurance, companies and in almost and in all other profession.
  • It provides an opportunity for employment.
  1. Printer: The printer is an output device that prints out graphics and texts from the computer to paper.
  2. Fax machine: A fax machine is an important office machine which is used for automatic transmission of written messages and other documents from the sender in one office organization to the receiver in another office or organization.

The sender of the message and the receiver of the information must both have access to fax machine which must be known to both the sender and the receiver.

  1. Photocopier: A photocopier is a mechanical device for producing document by photographic method in their exact form. A photocopied document produced in a machine looks exactly the same as the original copy.
  2. Perforator: A perforator is a small mechanical device for punching holes inserting in documents. Specially made strings or files tag are put in the holes to tie the documents intact in the file.
  3. Stapling machine or stapler: A stapler is a mechanical device used for inserting staples to hold several pages of documents together. The stapler will help to to hold the pages more firmly through the stapler.
  4. Duplicating machine: A duplicating machine is a mechanical device used in producing several copies of document in a very clear and neat form in a short time.
  5. Care of Office Equipment

The following are some of the ways of caring for office equipment

  • The equipment should be serviced regularly by competent and qualified people
  • The user or office worker must always report any break down as soon as possible
  • The office worker must learn how to use the equipment before using it to avoid misuse of the equipment
  • The user should clean the every morning before it is used, it should be well managed during and after use.
  • A person should be assign to monitor the equipment to ensure the equipment is in right order at all times.
  1. Importance of Office Equipment

The importance of office equipment are listed below

  • It aids the production of business documents
  • They promote accuracy and prompt delivery of services to workers, clients and customer.
  • Office equipment aid the production business documents
  • They enhance the outlook of appearance of a job
  • Office of equipment reduce the fatigue and boredom of workers
  • They facilitate safe keeping of important document
  • Office equipment make it easy to store documents and retrieve them when they are required


1.A device used to aid the effective performance of a worker in an office is called (a) an office equipment (b) a transport device (c) a multiple device (d) an information gadget

2.Which one of these is not an office equipment (a) printer (b) perforator (c) recharge card (d) typewriter

3.————— is a small mechanical device for punching holes in documents (a) typewriter (b) perforator (c) computer (d) duplicating machine

4.The following are the ways by which office equipment can be cared for (a) assign a person to monitor the equipments (b) each equipment must be maintained and serviced by professionals (c) by using it without checking if there is any fault (d) the office worker should report any breakdown of the equipment

5.An output device that prints device that prints graphics and texts from the computer to paper (a) computer (b) fax machine (c) printer (d) typewriter

6.All of the following are office equipment except (a) computer (b) fax machine (c) office door (d) photocopier

7.One of the factors that must be consider in purchasing office equipment is (a) the location of where it is sold (b) desirability (c) what people will say about the organization (d) all of the above

8.All are the need for office equipment except (a) to show off (b) Office equipment serves s a necessary aid to help workers carry out their duties effectively (c)It makes work easier, faster and neater (d)It ensures safe keeping of business documents

9.————-serve as a necessary aids to workers in an organization (a) office equipment (b) office card (c) office control (d) stock taking

10.Office equipment makes work (a) slower (b) faster (c) rougher (d) scattered


Hope you got what you visited this page for? The above is the lesson note for Business Studies for JSS2 class. However, you can download the free PDF file for record purposes.

If you have any questions as regards Business Studies lesson note For JSS2 class, kindly send them to us via the comment section below and we shall respond accordingly as usual.


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