Gain admission into 200 level to study any Course of your Choice in any University of your Choice NO JAMB/LOW FEES. Registration is in Progress. Call 07066646818.

Business Studies Lesson Note for JSS3 (First Term) 2023

Business Studies lesson note for JSS3 First 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 JSS3  first Term has been provided in detail here on

Business Studies Lesson Note for JSS3 (First 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 JSS3 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 JSS3 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 JSS3 Business Studies lesson note for First 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 government-approved lesson note for all topics and sub-topics in Business Studies as a subject offered in JSS3.

Please note that Business Studies lesson note for JSS3 provided here for First 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.

JSS3 Business Studies Lesson Note (First Term) 2023



  2. Meaning of office procedure
  3. Importance of office procedure

iii. Procedures for preparing Bills, Invoice and receipts

  1. Office procedures and the use of computer
  2. Procedure for making payment
  4. Meaning of wages and salaries
  5. The role of wages in office

iii. Basic documents in the wages office

  2. Meaning of a store
  3. Meaning of store records

iii. Types of store records

iv store-taking

  1. Importance of stock-taking
  3. Meaning of office equipment
  4. Types and care of office equipment

iii. Advantages and Disadvantages of office equipment

  1. Uses of office equipment
  3. Meaning of Advertising
  4. Features of Good and Effective Advertising
  • Types and Objectives of Advertising
  1. Functions of Advertising
  3. Methods of Advertising
  4. Advertising media

iii. Ethics of Advertising

  2. Meaning of Transportation
  3. Importance of Transportation in Commerce
  • Forms of Transportation in Nigeria

Advantages and Disadvantages of efficient transportation system

  2. Meaning of Communication
  3.         Importance of Communication in business

iii. Means of Communication

  1. Revision.
  2. Examination.

12-13 Marking and compilation of results 



CONTENT: (i) Meaning and importance of office procedure

(ii) Procedures for preparing bills, invoice and receipts

(iii) Procedures and methods for making payments by: Cash, Cheque, Bank draft, Bank transfer, and cashless system.



It is a set of rules or policies guiding the operations of an office. Office procedures set the standard for how staff works together in the office. 


  1. It ensures efficient, consistency and professionalism of an office task.
  2. Office procedures create a uniform way of doing things
  3. Instills disciple in an organization.
  4. It helps us to know how to handle both incoming and outgoing mails.
  5. It reduces operational cost, chances of errors and fraud.
  6. It makes office workers to understand their various assigned duties.
  7. It enhances better coordination and speedy completion of task.


Before preparing bills, invoice and receipt the following steps must be taken.

  • Write your Company’s contact, including mail, phone number and address.
  • Create an original customer invoice number using letter, number or both. e.g. Job -001 or Smith – Job-001.
  • Date the invoice.
  • Describe the work you performed e.g the quantity of materials used and hours spent.
  • Add up total quantities of materials, product and services provided. It’s called sub-total.
  • Factor in sales tax based on taxable items provided. If it is a resell product, you add the VAT (Value added tax)
  • Sum up the subtotals and sales tax to arrive at the final job cost.
  • Indicate terms of payment; when you want to get paid. If within 15 days, it is NET 15.
  • State how you will get paid i.e. by cheque, credit card, or cash on delivery.


  1. Cash
  2. Cheque
  3. Bank draft
  4. Bank transfer
  5. Cashless system

Cash Payment:

Cash are legal tender can be coins or naira notes. Small amount is usually paid by cash.


To secure payment of large amount, cheques are issued. Cheques are issued to owners of current account. Cheques is payable within three working days after deposit. Cheque is normally prepared by the clerk in the sales office or by the drawer (account owner). A cheque is a written order to pay on demand a stated amount to a named person at a particular date. There are four types of cheques; and they are (a) Bearer cheque (b) Order cheque (c) Open cheque (d) Crossed cheque. Cautions or steps to be taken in preparing a cheque:

  • There must be a date.
  • The payee name must be written in full and clear.
  • Amount must be stated and must agree in word and figure.
  • Record the purpose of the cheque.
  • Any alteration must be backed by payee signature.
  • All signatory of the payee must be uniform.
  • The signature of the drawer (account holder) must appear and it must be the bank authorized signature.

Parties to a cheque

Three parties are involved in the payment of a cheque:

  1. The Drawer: this is the person who draws and signs the cheque, and from whose account the money is removed.
  2. The Drawee: this is the bank on whom the cheque has been drawn.
  3. The payee: this is the person to whom the amount of money on the cheque is paid.

Advantages of cheque system

  1. Cheques provide a simple method of cash transfer.
  2. Cheques provide a relatively safe method for the settlement of debts.
  3. Cheques provide a simplified method for the payment of salaries and wages.
  4. Cheques eliminate the burden and danger of carrying large amounts

from place to place.

  1. Cheques minimize fraud in business transactions.

Bank draft

To initiate bank draft payment, bank review request to see if there are sufficient funds. If confirmed, the sum is set aside from the drawer account when the draft is issued.

A bank draft is a written order for money to be paid by a bank, especially from one bank to another. It is a cheque drawn by a bank on itself.  Normally, a bank draft is prepared by a commercial bank. A commercial bank drawing a bank draft should have received an equivalent amount, plus a standard commission from the person buying the draft.

Bank transfer

Funds can be transferred at the banking hall, through mobile phone and via the Automated Teller Machine. First and foremost, both drawer and payee must have a bank account. To transfer @ banking hall a withdrawal slip is filled, stating account name, number and bank. It is a method where by the buyer instructs his or her bank to transfer some money from his or her account to the account of the seller whether in the same bank or in another bank. In these days of on-line banking, it is very easy to pay some money into an account from any branch of the same bank in Nigeria. For international transfers, there is money transfer services offered by banks e.g Money Gram, Western Union, etc.

Cashless system

This is an electronic means of making payment. To start a cashless or electronic payment, you must be computer literate, have access to the internet or have a mobile phone. You must also have a security code. There are six electronic payment systems, and there are: (a) Payment by wire, (b) payment by Debit card (c) payment by credit card (d) Payment by charge card (e) Payment by P.O.S machine (f) payment by cash office. The procedures involved in payment are: Insertion of card, following a voice prompt, typing your secret code or password, selecting the account operated, picking the transaction to be involved, key in the account number and or the bank to receive the money, affirming the amount to be raised.

  • Payment by wire: Money can be transferred by visiting a bank. The sender completes a transfer form. Once completed the bank assigns a code as a confirmation number.
  • Payment by Debit card: Transferring cash through a card generally known as ATM card. It can be done through an ATM machine or POS Machine.
  • Payment by credit card: This serves as a means of payment for purchase to a particular limit from the retailer or seller.
  • Payment by charge card: This is another card issued by financial banks that allows card holder charge the sum due to a particular account.
  • Payment by POS machine: a POS is a point of sale machine, terminal or box, which allows a seller to accept or make payment from a buyer. A buyer uses his or her ATM card, or acceptable debit or credit card, in conjunction with a PIN code (Personal Identification Number). Though similar to ATM machine, however it accept payment only to registered company that has account with the bank.
  • Payment through the cash office: To make using the cash office, the sender visits the bank website. He/she gives the address, recipient name and payment destination. The recipient has to present the code with an authentic Identity card to the cash office.


IMPREST ACCOUNT: Large business transactions are settled by cheque and not by cash. However; there are minor expenses which have to be settled by cash. Such items as postage, transport fare, stationery, carriage and cleaning are all paid for in cash. Therefore, enough money will have to be kept handy in the office to meet these expenses. Money kept in the office to meet minor expenses is called petty cash.

Records for these minor expenses are kept in a separate book known as the petty Cash book. A petty cashier is responsible for the petty cash book.

Under the imp rest account system, an agreed sum of money is allocated to the petty cashier .At the end of a scheduled period; the amount spent is refunded to the petty cashier in order to restore the account to the original amount. The original amount agreed upon is called an imp rest or float. This method of keeping the petty cash is known as the imp rest system. For instance if the opening balance of a petty cash float is #10,000 at the beginning of a period, and #8,500 was spent from the float, a cheque of #8,500 will be drawn at the end of that period to bring the cash back to the original amount. The #8,500 is called reimbursement, giving back the #1.500 balance to the Cashier is called retirement.

Activity 1: Students are to visit the office and observe the way things are done.

Activity 2: Students are to ask their Parents, how they pay for their bills.


  1. Define office procedures
  2. Mention four importance of office procedure.
  3. Outline the procedures for preparing bills, receipt and invoice.
  4. State the procedures and method for making payment
  5. Explain the following: petty cash, imp rest or float, retirement, and  reimbursement


  1. A set of rules guiding office operation is called office ___ (a) duties (b) task (c) operation (d) procedures.
  2. It instill discipline is one of the _____ of office procedures (a) reason (b) importance (c) methods (d) stages.
  3. The sub total is the total of ____ (a) material bought (b) quantity and material bought (c) quantity, material and the value added (d) material, products and services provided.
  4. Which of these means of payment can be likening to an open cheque? (a) Bill of exchange (b) Crossed cheque (c) Bank draft (d) Cash.
  5. There are ___ parties to a cheque. (a) 3 (b) 4 (c) 5 (d) 6.
  6. What is the original amount given to the petty cashier? (a) Float (b) reimbursement (c) retirement (d) petty cash
  7. Payment for purchases to a particular limit is Payment by (a) wire (b) debit card (c) credit card (d) charge card.
  8. Cheque helps to minimize fraud and store is an importance of ___ (a) store taking (b) store records (c) office procedure (d) Office layout
  9. PIN is importance for withdrawal by the recipient with ATM and POS machine while code is importance when making payment using cash office and _____ (a) debit card (b) credit card (c) charge card (d) wire.
  10. Any alteration renders a cheque ____(a) valid (b) presentable (c) invalid (d) acceptable.

Weekend Assignment: Students are to read on Store, Store record, Procedure for store record and Stock taking.





Topic: Wages and Salaries Unit


  1. Meaning of wages and salaries
  2. The roles of wages in office
  3. Basic documents in the wages office
  4. Meaning of wages and salaries


It is a fixed regular payment, typically paid on a daily or weekly basis, made by an employer to an employee, especially to a manual or unskilled worker. It is a payment made by business organization for work done or service rendered.

Wage payment is always based on

  1. Piece rate: This is when a worker is paid based on the unit of output produced.
  2. Time rate: This is when a worker is paid based on the number of hours worked


A fixed regular payment, typically paid on a monthly or biweekly basis but often expressed as an annual sum, made by an employer to an employee, especially a professional or white-collar worker.

It is however mandatory that an employer must pay his employee an agreed sum of money as wages or salaries for work done at an agreed interval.

The roles of wages department in an office includes the following

  • They prepare and pay wages and salaries to workers at agreed regular intervals
  • They keep the documents, cards and all other things relating to workers wages and salaries
  • They keep the information about all the workers income tax obligations
  • They keep good accounting records of all wages and salaries
Recommended:  King's College Lagos School Fees Payment Procedure 2023/2024 Academic Session

Basic documents in the wages office

The basic documents the wages offices are:

  • The personal wage or salary record book
  • Individual tax cards
  • The payroll
  • The payslip or pay advice
  • The time card where necessary

The payslip or pay advice: A payslip or pay advice is given to every employee at the end of each month. It is a piece of paper usually included in the pay packet of each worker. It explains how the net salary or wages of each staff is arrived at. The payslip is prepared from the payroll.

The payroll: It is a document which contains the list of all the employees in an organization with the amount of wages and salaries to be paid to each employee during a given period.

The payment voucher: A voucher is a device by the accounts department to record the sum of money drawn from the amount of money set aside for a particular purpose. The payment vouchers (PV) carries the following details

  • Name and address of the issuing company
  • Name and address of the person the organization needs to pay
  • Date, particulars of payments, account to be charged and amount to pay
  • Amount in words
  • The name and signature of the chief accountant of the issuing organization
  • Date received and the sum of money involved
  • Signature of the receiver

Test and Exercise

  1. All the following are the documents commonly found in the wages department except (a) stock record book (b) salary record book (c) payslip (d) tax cards
  2. A wage paid based on the number of unit of product produced is (a) piece rate (b) time rate (c) location rate (d) advert rate
  3. All the following are the roles of wages department except (a) preparation and payment of wages and salaries to workers (b) keeping of documents, cards and all other things relating to workers wages (c) supervising and marketing of products (d) all of the above
  4. Payment vouchers carries the following details except (a) name and address of the issuing organization (b) name and signature of the chief accountant of the issuing organization (c) the job description (d) signature of the receiver
  5. A payslip is always drafted from (a) payroll (b) payment voucher (c) payslip (d) payment book


  1. Define wages and salaries?
  2. Mention THREE roles of wages in office?
  3. List FIVE Basic documents in the wages office?




(i) Meaning of store and types of goods in the store.

(Ii) Store records: meaning of store records and types of store records.

(iii) Importance of store record.

(v) Procedures for Store Procurement.

(vi) Stock taking:- Meaning and importance.


Meaning of store

A store is a place where goods are kept for future use. The goods here may be raw materials, spare parts, tools, semi-finished goods or finished goods


Store records are documents that help an organization to determine the quantity of goods available in the store. They also help the organization to know the materials that have been issued out or used and those that have not been used. The stock department is responsible for safe keeping of the stock of either raw materials or finished goods.

Types of store records

A number of documents used in the stock department include:

  1. Stores requisition form
  2. Stock card
  3. Purchase requisition form
  4. Delivery Note
  5. Gate pass

Stock requisition form

The form is used when collecting goods from the store. Any department within the organization, which requires any goods from the store, will normally complete the stock requisition form.


ItemDetailsNumber RequiredQuantity


…………………..                                                                      ……………………

Authorised Signature                                                        Above items supplied by me


……………………………                                                                     …………………………………

Section                                                                                               Above items received by me

Stock card/Bin card

A stock card is prepared for each item of material. The stock card shows how the material is being issued out from the store and the quantity being put into stock. The stock card also shows the date on which an item was issued out, the requisition form number, the department which made the request and the balance in stock.


Name of item______________                          Item ref No_______________

Form No___________





Note NO




Purchase requisition form

Quite often, stock falls to a re-order level that is, a low level, at which stock must be replenished. At this level, the storekeeper informs the Purchasing Department of the need to replenish stock. This is done by completing a form called the purchase requisition.

LAWAL&SONS NIGERIA LIMITED                             22 Festac Road Badagry

Purchase RequisitionForm


Date………… purpose…………………  Serial No………………


QuantityDescriptionCodeOrder noOrder form
  Storekeeper……………………………..   Authorised by…………………………



Delivery Note

A delivery note is normally sent alongside the goods. It states the types and quantity of goods delivered. It does not state the prices of the goods being delivered .The delivery note is used to check if the goods delivered are as ordered.

Gate Pass

The gate pass is used to control the movement of goods and people in and out of organization. It is basically used by the security department of an organization to ascertain the authorization of individuals to move out company`s goods and properties.

Importance of store records

The importance of store records is outlined as follows:

  1. Store records help to minimize fraud, prevent theft, loss or damage.
  2. It helps to maintain systematic records of materials.
  3. It monitors and show accurately the time for the purchase of more items
  4. Store records show the re-order level, the minimum stock and the maximum stock.
  5. Stock records help in reconciling the recorded balance of stock with stock that is physically available in the store.

Store Procurement

Store procurement involves stages in getting materials for the Store. It is the responsibility of the Purchasing Department. The storekeeper and the purchasing officer both play an important role in the procurement of materials needed by the organization.

Procedures for store procurement are as follows:

  1. Purchase planning.
  2. Standard determination.
  3. Specification development.
  4. Supplier research and development.
  5. Value analysis.
  6. Price negotiation.
  7. Purchase making.
  8. Supply contract administration.
  9. Inventory control and Store.
  10. Disposal and related function.

Meaning of Stock-taking

Stock-taking refers to the physical count of goods in the storeroom or warehouse so as to reconcile the physical stock balance and the book balance.

Importance of stock-taking:

Stock-taking is important in business for the following reasons:

(i) It helps to prevent or uncover theft.

(ii) It improves store ordering process.

(iii) It is a parameter for statutory requirement.

(iv) Stocktaking highlights business performance.

(v) It is a determinant of accurate profit margin.

(vi) It helps to understand Product sales performance.

(vii) It identifies stock levels and improves cash flow.

(viii) It discovers other stock loss issues.

Activity 1: Students are to visit the school Store and observe the way things are done.

Activity 2: Students are to take inventory of things in the Store.


  1. Define store, and mention four types of item in the store.
  2. What is store records, and state four types of four records.
  3. Identity six importances of store records.
  4. Highlight six procedures for Store Procurement.
  5. Define Stock taking.
  6. Enumerate eight importance of stock taking.


  1. Items in the store include all except ____ (a) Finished goods (b) Tools (c) Materials (d) Spare tools.
  2. The document that shows how goods are issued out is _____ (a) Store requisition form (b) Purchase requisition stock (c) Bin card (d) Gate pass.
  3. The level at which goods must be replenish is called ____ (a) re order quantity (b) re order level (c) minimum level (d) maximum level.
  4. One of the importance of store record is ____ (a) It increases sales (b) It enhances efficiency (c) It maintains systematic records (d) It promotes the company’s product.
  5. Which of these is a procedure for store procurement? (a) Product  analysis (b) Price evaluation (c) Market research (d) Standard determination.
  6. What is Stock taking? (a) Counting items in the store (b) Physical count of goods in the store (c) Number of material in the warehouse (d) Population of product in the store.
  7. It’s a parameter for statutory requirement is one of the importance of ______ (a) Stock taking (b) store record (c) Office procedure (d) Store Procurement.
  8. The Department in-charge of store procurement is ______ Department (a) Sales (b) Distribution (c) Purchase (d) Planning.
  9. The store record basically used by the security department is ____ (a) Store card (b) Store requisition form (c) Gate pass (d) Goods received note.
  10. Another name for store card is ____ (a) Store record (b) requisition form (c) requisition form (d) Bin card.

Weekend Assignment: Read on Office Equipment






CONTENT: (i) Meaning of office equipment

(ii) Identification of office equipment

(iii) Types of office equipment

(iv)  Importance and use of office equipment

(V) care of office equipment.



Office equipment is machines, tools or devices that facilitate or simplify the activities in an office.


The following are some of equipment used in office:

  1. Computers
  2. Photocopier

iii. Typewriter

  1. Calculator
  2. Laminating machine
  3. Paper clips

vii. Perforator

viii. Stapler

  1. Sharpener
  2. Shredder
  3. Cassette player

xii. Cabinet

xiii. Printer

Xiv. Scanning machine

  1. Binding machine

xvi. Guillotine machine

xvii. Air-conditioner

xviii. Fans (standing/ceiling)

xix. Call bell

  1. Handsets


This is a simple basic office machine and it is very common in various offices. It is used to produce business letters and documents so that they are presented in a better style and are more readable than they would be if hand-written.


This is a small metallic device invented by man in order to assist him in reducing the degree of manual labour. It is commonly used in various offices to fasten or put documents together Staplers cannot operate by itself rather it requires human effort .It is a simple machine that makes use of staple pins and they are of different sizes.


This is another machine that is commonly used in offices especially in business transactions that involves counting, buying and selling and making payments. A simple calculator can be used to perform the functions of addition, subtraction, multiplication and division.


This is an electronic data processing device or machine with high credit for speed and accuracy Information is processed and stored for later usage. This machine is now common in modern offices and it is capable of engaging in office jobs having to do with figures and texts.


Printers are electronic devices that are used to reveal on paper the work done on a computer. That is, it brings out finished work of a computer that can be read on paper.


This is an electronic machine used to reproduce exact copies of a document.


This is a strong device which consists of drawers in which files and other important documents and valuables are kept. A filing cabinet can be made of wood or iron and can be locked if necessary.


These are used for adding, subtracting, multiplying and diving numbers. It makes calculations faster, easier and accurate.


A perforator is small piece of office equipment used to make holes neatly in papers before they are put into a file.


A duplicating machine is a device that can reproduce copy or print work. It uses a special sheet called stencils on the surface of which characters may be typed and/or pictures drawn.



  1. Workers are relieved of too much arduous work
  2. Office equipment saves time
  3. Accuracy is ensured
  4. hand-written work is reduced
  5. It reduces fatigue
  6. Use of appropriate machine can help in the prevention of fraud


  • Cover after use
  • Regular servicing
  • Avoid overuse/work
  • Always make use of expert/technical know how
  • Equipment like computer should be air-conditioned
  • Use of correct stationery
  • Use of stabilizer to regulate electric voltage
  • Be vigilant to see warning signals
  • Turn off the machine appropriately after use
  • Follow the instruction/direction of operation strictly
  • Dust ,brush or clean regularly

Activity 1: Students are to use any of this office Equipment.


Evaluation: (Essay)

  1. Define office equipment
  2. List five types of office equipment.
  3. Explain any 4 office equipments.
  4. State five importance of office equipment
  5. Mention five ways of caring for office equipment


  1. The tools or machine that facilitates office activities are ____(a) office machine (b) Office facilities (c) Office appliances (d) office equipment.
  2. What office equipment is used to fasten office documents together? (a) Pins (b) Cabinet (c) Stapler (d) File.
  3. The electronic device used to produce exact copy of a document is _____ (a) Duplicating machine (b) Photocopier machine (c) Computer (d) Printer.
  4. The processing of data is done by which of this Office equipment? (a) Typewriter (b) Computer (c) Adding machine (d) Handset.
  5. Office Equipment helps to ____ (a) reduce fatigue (b) Increase productivity (c) Boost turnover (d) Maximize profit.
  6. Which of these instructions should be follow in order to care for our Office Equipment? (a) Always switch it on (b) be weary of warning bells (c) Always keep in a closet (d) Regular servicing.

Weekend Assignment: Students are to read on Advertising.


WEEK 5 & 6


CONTENT:i. Meaning of Advertising

  1. Types of Advertising

iii. Functions of Advertising

iv.Forms of Advertising media:-Radio, Television, Newspapers, Magazines, Handbills,

Internet, Bill Boards,etc.

  1. Advertising Ethics and jingles.



Advertising means calling the attention of members of the public (audience) to a product, service or an idea in order to encourage them to buy.


  1. Informative Advertising: This is designed to make members of the public aware of new facts and about what they have not heard of before. This type of advertising is mostly used to call the attention of the audience to the existence of new goods, products and services in the market.
  2. Persuasive Advertising: This calls on the people to buy and use a product or service irrespective of what their attitude may be towards such a product or service. Various devices and well chosen words are used to make people believe in the advertising appeal. It attempts to convince the audience that one`s product is better than the other.
  3. Competitive Advertising:  This type of advertising seeks to persuade the consumer to use a particular type of product in preference to another. It is mostly to advertise goods that have many substitutions e.g detergents, toilet-soaps, beer, tooth-pastes, etc. It can be used to break through a monopoly.
  4. Indirect, Generic or Mass Advertising: Mass advertising takes place when producers of a particular line of goods decide to advertise for the general use of such goods without mentioning a particular brand.
  5. Specific or direct Advertising: This directs the appeal on a particular brand of goods or services.


i.. It helps to inform the public (potential consumers) about the availability of new products, services and the continued existence of older ones.

  1. It increases the market share of the company`s product

iii. It informs and educates the consumers about the use of a product or service

  1. Advertising informs people where to obtain goods and services
  2. It ensures frequent use of goods reminds customers and sustains demand
  3. Advertising improves the quality of goods and services

vii. It provides employment opportunities

Viii.It enhances the turnover of the firm

Ix.It promotes the image of the firm.

  1. It enables the sellers or store owners to know essentials quality of a product.
  2. It helps consumer to compare prices



An advertising medium is a means through which information about goods and services is conveyed to the public or target audience. Advertising media include the following:

  1. a) Television
  2. b) Radio
  3. c) Newspapers
  4. d) Internet
  5. e) Billboards
  6. f) Magazines
  7. g) Cinemas


The required information that is intended to establish a good image for the business, is often sent as news items through the television in order to serve a very large audience.

Advantages of using Television

  • The true form and colour of the product can be seen
  • The method of using the product can be demonstrated
  • It helps to reach very many audiences especially in the urban centres.


  • It is expensive
  • Impulse buying may be misleading
  • Only television owners can be aware of the product


There is little doubt that radio is at the reach of every home in Nigeria. It is thus,

an effective medium of advertisement as it can get to the remotest part of the country.

Advantage of using Radio

  • It has a very wide coverage
  • It is very cheap to possess
  • It is durable
  • It can use alternative power source e.g battery
  • It is portable


  • Advert on radio is usually short


Newspapers are an important means of advertising one`s goods and services. They are the most used medium of advertisement and are considered cheaper when compared with other means like radio and television.


Internet advertisement is the latest form of advertising in Nigeria and in many parts of the world. It is an electronic form of advertising products.

Advantages of internet

  • It is used to reach a very large population through its global coverage
  • It creates global market for the products


  • It can be accessed only by those who own computers and are connected to the internet
  • It can only reach those who are computer literate and are used to access the internet
  • It can easily be used for fraudulent practices


These are very large and tall sign-posts mounted in strategic locations in cities and towns. It is used to advertise goods. Often, a very large picture of the product or person being advertised is clearly shown on it.


These could be used within or outside the organization to inform employees and the public about a company`s activities. Magazines are usually weekly, monthly or quarterly publications and sometimes they cater for different categories of readers. Advertisement in magazines includes pictures of the products being advertised, comments on the goods and services.


Special films are used to arouse consumers ` interest in order to build good image for the organization.

Other Media of Advertising include:

  • Signals
  • Trade journals
  • Posters
  • Handbills and leaflets
  • Loudspeakers
  • Neon light
  • Catalogue
  • Shopping bags
  • Car stickers
  • Free gift
  • Sales van or transit advertising.


Advertising must follow some laid down procedures in order to ensure that consumers are protected. Thus, in line with advertising ethics/culture, advertisers must ensure that:

  • They are factual with the details of their products.
  • The reveal any side effects of their products.
  • They are not deceitful
  • They state the real prices of their products.
  • They conform to the standards of advertising a particular product/service.
  • Service providers conform to the ethics of their professions concerning advertisement.
  • Advertisers must not cast aspersion on others.
  • Government regulations must be obeyed.

Advertising jingles: These are piece of information in the form of a tune or song packaged to enlighten a given audience within a limited time.

Activity 1: Students are to mention two goods that are competitively advertized.

Activity 2: Students are to sing a particular jingle they love so much.

Evaluation (Essay)

  1. Define Advertising
  2. Mention the types of Advertising.
  3. State the functions of Advertising.
  4. List the forms of advertising.
  5. Enumerate five ethics of Advertising.
  6. What is advertising jingles?


  1. Bringing goods to the awareness of the Public is _____ (a) warehousing (b) advertising (c) transport (d) insurance
  2. The type of advertising that makes people to be aware of the new products is called _____ (a) Informative advertising (b) Generic advertising (c) Persuasive advertising (d) Competitive advertising.
  3. Another name for mass advertising is _____ advertising. (a) Indirect (b) Direct (c) Specific (d) Generic.
  4. One of the functions of Advertising is that ____(a) Encourages buyers (b) Sooth people feeling (c) Deceives people (d) it improves quality of goods.
  5. Which form of advertising can reach the remotest part of the country?(a) Television (b) Newspaper (c) Radio (d) Internet.
  6. The laid down procedures to be followed is advertising ____ (a) jingles (b) ethics (c) principles (d) method.
  7. Mama do good o, na indomie is a ____ (a) Advertising jingles (b) Advertising media (c) Advertising ethics (d) Advertising principles.
  8. Advertising media usually published weekly, monthly, or quarterly is____ (a) Newspaper (b) Magazine (c) Journal (d) Catalogue.

9.Which medium of advertising could be found along Nigerian road?(a) bill boards (b)newspapers (c)radio (d)sales van

  1. An advertising that gives preference for product is____ advertising. (a) Direct (b) Competitive (c) Comparative (d) Specific.

Weekend Assignment: Read on Transportation.


WEEK 7 & 8


CONTENT: 1. Meaning of Transportation.

  1. Importance of Transportation.
  2. Types of Transportation:  Road, Air, Rail, Water and Pipeline etc
  3. Advantages and Disadvantages of types of Transportation.




As an aid to trade, transportation is the process of moving goods and people from one place to another.  It is the life-blood of an economy.  Without transportation goods produced cannot get to the final consumer and thus, production cannot be complete.


  1. Transportation makes it possible for manufacturers to get raw materials to factories and carry finished goods from factories to their final consumers.
  2. It facilitates the movement of persons from one place to another
  3. It facilitates the distribution of goods and thus encourages mass production of goods. For example Cocoa produced in Nigeria is transported to other countries, and this increases the production of cocoa in Nigeria.
  4. It provides employment for workers within the transport system, thereby helping to improve standard of living.
  5. As a life-blood of the economy, it contributes to gross national product and national income.
  6. By contributing to national income, on the long run, it gears the nation towards economic development.
  7. It promotes tourism.
  8. It is an aid to trade.
  9. It provides the basic necessities on life.


There are five basic types of Transportation.  These are

  1. Road
  2. Rail
  3. Water
  4. Air
  5. Pipeline


Road Transportation

This is the most popular type of transportation.  Here the major means of road transportation are:

  1. Motor Vehicles:  This includes cars, buses, motor cycles, lorries, trailers and tankers
  2. Mechanical means of transportation: Bicycles, carts and wheel-barrow
  3. The Use of animals: donkeys, horses,  and camels

Advantages of Road Transportation

  1. It can reach remote places and provide door-to-door services.
  2. It is the cheapest means of transportation, especially in short distances
  3. It is not usually limited by weather condition
  4. It is flexible; it does not travel on schedule.
  5. It is the most suitable for transporting perishable goods such as vegetables and tomatoes.
  6. It is the most important means of transportation
  7. Ownership is common.
  8. Maintenance cost is low.

Disadvantages of Road Transportation

  1. Road transportation usually encounters traffic congestion.
  2. Road transportation is prone to accidents than other transportation means..
  3. Automobiles contribute to air pollution.
  4. Motor vehicles cannot carry bulky goods as the train and ship.
  5. It is prone to armed robbery attack and car snatching.
  6. It’s not suitable for long distance.
  7. Fare charges are done indiscriminately.


Rail transportation makes use of trains which always move on schedules. Rail transportation is managed in Nigeria by the Nigerian Railway Corporation.  Rail transport is the most suitable where heavy and bulky goods are to be carried over long distances.

Categories of Train

  1. Goods train:  It carries commodities such as groundnut, cottons, etc.
  2. Passengers trains:  they carry people from place to place

Advantages of Rail Transportation

  1. Trains carry heavy and bulky goods than motor vehicles.
  2. It is cheaper when traveling over a long distance.
  3. Accidents are not common occurrences in rail transportation.
  4. It does not suffer traffic congestions like motor vehicles
  5. It facilitates long distance.
  6. It is the safest means of transportation.
  7. It is not affected by weather.
  8. Not prone to highway robbers.
  9. Train breakdown not common.


Disadvantages of Rail Transportation

  1. It does not provide door-to-door services.
  2. It is not suitable for transporting perishable goods.
  3. Railways are expensive to construct and the trains are costly to maintain.
  4. It is expensive to construct.
  5. It is slow and time consuming.
  6. Casualties are very high.
  7. Not suitable for short distances.
  8. Cannot be operated economically on rural areas.


This is a type of transportation which moves goods and people from one place to another on water.  The means of water transportation include:

  1. River Transportation: Canoes, boats and steamers carry passengers and goods across big rivers like River Niger or River Benue within the country
  2. Ferries Transportation:  Here ferries carry passengers and goods across rivers and lagoons usually on short distances.
  3. Sea and Ocean Transportation.Here ships are used to carry goods and passengers across oceans and seas.  Transportation is usually between two or more countries. Ships that carry passengers are called Passengers liners, while those that carry goods are called Cargo liners.

Advantages of Water Transportation

  1. Water Transport is the most suitable and cheapest means of transportation.
  2. It is the cheapest means of transportation from one country to another.
  • It is not so prone to accidents.
  1. Traffic congestion does not affect water transport.
  2. Important in international trade and connect countries of the world.
  3. No cost of production of route.
  • Suitable for bulky goods

Disadvantages of Water Transportation

  1. Water transportation is slow and time-consuming.
  2. It cannot provide door-to-door delivery of goods.
  3. It operates on fixed routes therefore it is not a flexible means of transportation.
  4. It is not easily accessible to people who are not living near seas, or ocean.
  5. Water transportation is usually disturbed by bad weather.
  6. Frequently being affected by storm.
  7. Not flexible for perishable goods.
  8. Prone to pilferages and pirates attack.
  9. Difficult to monitor location or where about.


This is the fastest means of transportation.  It makes use of aircraft which could be either helicopter or airplanes. There are two types of aero planes which are Passengers planes and cargo planes.  Cargo planes carry goods only.

Advantages of Air Transportation

  1. It saves time being the quickest means of transportation.
  2. it is most suitable for carrying perishable and fragile goods.
  3. It is provides a lot of comfort and luxury.
  4. Helicopters and special planes are used in rescue mission.
  5. Accidents occur less frequently thus it is safer than road transportation.
  6. It is crucial for national defense.
  7. It is very vital in time of emergency.
  8. No congestion or traffic jam.
  9. No construction route can fly land or go anywhere.

Disadvantages of Air Transportation

  1. It is very expensive in terms of construction, maintenance, investment and fare.
  2. Not flexible: operates on scheduled time.
  3. It is noisy.
  4. Air transport is not suitable for carrying bulky goods.
  5. Though accidents rarely occur, when they do, they are always fatal.
  6. It is being influenced by weather.
  7. Not easily accessible.


Pipelines are means of transporting gases and liquids such as water, crude oil, and refined petroleum products from one place to another. These pipes are usually buried underground to reduce damage or vandalism.

Advantages of Pipeline Transportation

  1. Pipes are durable materials which can be used for decades.
  2. There is usually low risk of contamination of substances transported through pipes
  3. Pipelines transport is economical since it has little or no maintenance cost.
  4. Road congestion, oil spillage, accidents and destruction of roads, by tankers will considerably reduce by using pipelines.
  5. Most suitable for liquid and gas.
  6. It laid be laid anywhere.
  7. It has low energy consumption.
  8. Encourages minimum transit loss.
  9. It ensures easy access to oil field.

Disadvantages of Pipelines Transportation

  1. Damages to pipelines usually leads to a lot of wastages of the liquid carried.
  2. Pipes are prone to vandalization and because the goods are highly inflammable, it could result to loss of lives and property.
  3. The cost of laying pipes is very high.
  4. It is difficult to detect and repair damaged pipes.
  5. Nigerian’s maintenance culture for pipeline is low.
  6. Cost of security patrol is high.
  7. Capacity cannot be increased.

Activity: Students are to narrate their life experiences using any of the means of Transportation.


  1. Define Transportation
  2. Mention 6 importance of Transportation
  3. State the five types of transportation
  4. Enumerate at least four advantages of the five types of transportation
  5. Outline five disadvantages of the five types of Transportation.


  1. Movement of people and goods is called _____ (a) Transportation (b) Vehicle (c) Vessels (d) All of the above.
  2. Transportation provides _____ (a) Food (b) Life (c) Basic needs of life (d) Cash.
  3. The forms of transportation are ___ (a) 4 (b) 3 (c) 5 (d) 6.
  4. Transportation is one of the ____ to trade (a) methods (b) Types (c) Importance (d) aid.
  5. The most flexible means of transportation is ____ (a) rail (b) air (c) road (d) water.
  6. The major disadvantage of water transport is (a) Not flexible (b) Accident rare but fatal (b) It is fatal (d) It’s where about can’t easily be traced.
  7. Which means of transportation is the most economical? (a) Water (b) Rail (c) Road (d) Air.
  8. Rail is the _____ means of communication (a) most flexible (b) safest (c) cheapest (d) fastest.
  9. Pipeline transportation helps to reduce ____ (a) Oil spillage (b) vehicular movement (c) highway robbery (d) Traffic grid lock.
  10. It’s cheaper over long distance is a advantage of ____ transportation. (a) Pipeline (b) road (c) Rail (d) Water.

Weekend Assignment: Read on Communication.




  1. Meaning of Communication
  2. Types or Method of Communication
  3. Means of communication: post, telephone, World Wide Web and courier services.
  4. Importance of communication in business.
  5. Services provided by Communication Agencies (a) Postal and telegraphic services (b) Telephone and internet services (c) Courier services.



Communication can be defined as the giving and receiving of messages or information between two or more parties.  It is an aid to trade. For communication to be effective, it must be clearly received, understood and acted upon.

Communication involves the sender, the message being sent and the receiver.  This is illustrated below:

Communication is not a one-way affair.  The receiver also communicates the sender either directly or indirectly.


There are three types of communication namely:

  1. Oral communication:  This includes face-to-face discussions, radio transmission, telephone discussions, lectures, etc
  2. Written Communication:  Examples are writing letters, sending e-mails, report writing, newspapers, magazines, etc.
  3. Non-verbal Communication:  This can be in form of silence, shaking of the head, sign language (for the deaf), raising your eyebrow, etc.


Means of communication can be broadly stated into 5 types: (a) Post (b) Telephone (c) World wide web (d) Courier service.

(a)..Post:- This is a process of sending letter, mail or documents through the Post Office. There are different types of letters e.g Ordinary, Express, and Registered letter. Others are Parcel post, speed post, Air mail, Business reply system, Surface mail, Recorded delivery, Telegram and Cable, Franking Machine, Telex, Fax, Private mail Bag and Post Office Box, Franking Machine and fax. In addition others are redirection of mails, and redelivery of letters and packets.

(b) Telephone:- This is the process of dialing someone either using wire or mobile phone. There are different types of wireless network, e.g Standard Trunk Dialing, International Subscribers Dialing, Local calls, Conference calls, Telex services. Mobile phone service providers are:- MTN, GLO, AIRTEL, ETISALAT VISAFONE and STARCOMMS.

(c) World wide web:- World wide web comprises of the internet, web site, intranet, satellite, e-mail, and on line chart.

(d)   Courier Service:- These are agencies noted for prompt service delivery. Examples of Courier agencies are NIPOST EMS, Red Star Express, UPS, TNT, DHL, Aramex, Federal Express, and IFEX. Other transportation agencies that have courier services are Peace Mass Transit, ABC, Chisco, Ekene dili chukwu, C.N Okoli, Delta Line, and Edo Line.


  1. Brings awareness of government policies, programmes, activities and other things happening around the world.
  2. It brings about closer contact between the buyer and the seller thereby enhancing business efficiency.
  3. It improves mail order business.
  4. It is an aid to trade.
  5. It improves chances of obtaining finance.
  6. It facilitates speedy delivery of goods
  7. It motivates staff or workers because they are stakeholders.
  8. Communication promotes advertisement which leads to quick sales and enhanced profit.
  9. Communication assists in economic development of a country.
  10. It ensures and guarantees business transactions without being on transit.



The post office is the communication agency responsible for providing postal and telegraphic services. The Government body in charge of activities of the post offices is Nigerian Postal System (NIPOST).  The services provided by NIPOST include the posting of the following types of letters

Ordinary Letter:

Letters are means through which an individual or business organization makes contact with other individuals or business organizations through written communication.  Letters are the commonest means of communication.  It includes such features as:

  •  The name and address of the person to whom the letter is to be sent, known as the Addressee

  •   The correct amount of postage stamp

  •    Sender’s name and address (written at the back of the envelope)

Express Letters:

These are more quickly dispatched letters than ordinary letter.  Because of the urgency involved, the charges are higher than that of ordinary letter.  When an express letter is delivered, the recipient signs a document as an evidence of delivery. A special labels is fixed to express letter, it contains the following information. (1) Name and address of the recipient (2) Name and address of the sender (3) Item number (4) Weight of the letter (5) Fee paid (6) Date of dispatch (7) Time of dispatch (8) Initials by the postal staff who handles the letter. An example is EMS Speed post provided by NIPOST.  EMS stands for Express Mail Service

Registered Letters:

Valuable documents, postal orders and money orders are sent through this means.  It is the means used when it becomes very important that a mail must get to the right hand at its destination. A sender can provide his own envelope, and draw both vertical and horizontal line across his face and back in red ink. The information supplied at the Post Office are:- (a) The name of the sender (b) The correct postage charge (c) The name and address of the sender at the back. A registered letter is affixed with a registration label which bears a serial number.


These are parcels that their content are regulated i.e tied, checked and weight. Parcel to be delivered within a country is called inland parcel. Parcel by sea is called Surface mail, while parcel by air is called airmail. Airmail is identified with a blue Airmail label to the left-hand corner envelope or the term ‘Airmail’ written boldly on the same left-hand corner. Feature of a parcel are (a) Name and address of the recipient (b) Name and address of the sender (c) An indication of the amount paid (d) The nature of the content (e) The value of the content.

Telegrams and Cables:

Here NIPOST transmits messages on behalf of the sender to a post office nearest to the receiver of the message. The receiving Post office decodes the message and forwards it in a special envelope to the addressee.  It is more expensive and its cost depends on the number of words contained in the message. The features of a telegram are:- (a) The name and address of the sender (b) The location it will be sent (c) The name and address of the recipient (d) The date of dispatch (e) The contents of the message. However, the availability of GSM telecommunication has rendered this medium obsolete.

Post office Box:

This is popularly called P.O. Box.  It is a facility provided by NIPOST to individuals or business organizations who wish to receive their letters and parcels before the normal delivery period. Two keys, original and duplicate are given to the owner of the box to enable him access his mails at times convenient to him.

Private Mail Bag:

This is popularly called P.M.B.  It is a facility similar to the P.O. Box, with the difference that their owners are given just a key while NIPOST retains the duplicate.  NIPOST opens the bag puts in letters and re-locks the bag, which can only be opened by the owner of the box.  Private Mail Bag attracts higher fee than Post Office Box.

Redirection of mails:

NIPOST also helps to redirect a letter to a new location if the addressee has changed his location. NIPOST does this without additional charge.

Business Reply System:

This is a system of prepaying the Post Office in respect for special postage stamp or envelopes. An annual fee is charged for this.

Recorded Delivery:

This is a system of recording postage and delivery of packet, parcel or correspondence. Additional charge is made for these.

Post Restante:

This is a service provided by the Post Office for tourist or travelers who do not have a definite address. The Post Office takes possession of the mail until the recipient comes for it.

Franking Machine:

NIPOST grants license to individuals and business organizations before can be allowed to use Franking machine.  It is best suited where large number of letters is to stamp. Franking machine imprints stamp or frank one each envelope.  Messages franked are not posted but are rather bundled together and handed in at specified counter at the post office.

Postal Order:

Postal orders can be purchased at post offices. The buyer orders the Post Office to pay a named person the stated sum of money at another Post office.  The buyer fills a form containing the necessary details. Postal orders are used within a country and it can be crossed. The Post office collects a commission for this service called Poundage. However, poster orders are not legal tenders i.e. they cannot be used in place of currency.  It is valid for six months.

Money Order:

A Money order can be also used to send money to any part of the country.  To enjoy this service, you need to pay some money to the post office, fill the form and state some vital information which the recipient will be asked to supply before collecting the money at the other post office. The money order has the following information: (a) The amount of money required (b) Full name of the recipient (c) The Post office to make payment (d) The name of the sender. Money orders are safer than postal orders, and they are more expensive because the commission on them is higher. Money order is usually valid for six months.

Free Post:

With a license from NIPOST, a customer can dispatch letters using pre-paid envelopes.  The customer does not need to affix stamps on the envelope.



Telephones services are offered by the Nigerian Telecommunication (NITEL). NITEL was established in 1985.  Some of the services provided by NITEL are examined below:

Local Calls

These are calls which are made within a city or town.  For example, calls within Lagos State are regarded to as local calls

Trunk Calls

These are calls made from one town or city to another.  For example calls from Lagos to Kaduna, Yobe, Abeokuta, Ibadan are called Trunk calls.  To make trunk calls, a subscriber must first dial the code number of the city before adding real phone numbers.  They attract higher charges that local calls.

International Calls

NITEL makes it possible for subscribers to make calls to other countries of the world.  International calls attract higher charges and could be done directly or by asking the operator the NITEL switchboard to assist in making the call.

Conference calls

The procedure for conference calls is as follows:

  1. Arrange with the operator to get the conferees together on each person’s telephone.
  2. The operator informs the conferees that someone (eg. Mr. B) has made a conference call to discuss some issues.
  3. The operator connects all the lines
  4. The conferees can discuss and reach an agreement without leaving their various locations.

Telephone Directory

This is a book where subscribers can get telephone numbers either of business organizations or individuals.  This book is published by NITEL.

Telegram Service

NITEL makes it possible for Nigerians to dispatch telegrams within the country.  The sender fills a pre-printed telegram form, after which the clerk determines the amount to be paid.  The message is then sent to its destination through a fast electronic device called the telegraph.  Any messages sent will be received within forty-eight hours.

Telex Service

A telex system is a fast electronic means of written communication within and outside the country.  Messages are sent or received through a telex machine which can also print.  Many businessmen prefer telex messages to telegrams because it is faster and more confidential.

Fax Service

Just like telex, fax is a written communication system, except that it is faster than telex.  It is operated between two people who have access to fax machine. When the sender feeds the written message into the fax machine, it would automatically be transmitted to the expected receiver.  Fax services are commonly used by newspaper houses, banks, insurance companies, etc.


The Internet is a system which links together computers all over the word and makes it possible for people to communicate with each other irrespective of their location in the world.  Services provided by Internet are as follows:

  1. Electronic mail

This is popularly known as e-mail. An e-mail is a communication means by which people send messages to other people in any part of the world.  It is faster and more effective than telex or fax messages.

  1. World wide web (com)

This gives room to vast flow of information across the world.  Such worldwide webs include Yahoo, Google, Wikipedia, etc.

  1. Electronic banking (e-banking)

This provides opportunity for e-payment, electronic transfer of money, etc.

(a).Chat room facilities

(b) Electronic commerce (e-commerce)

This makes it possible for companies or people to advertise purchase and deliver their goods and services on the internet.

(c) Online learning

The Global System of Mobile Communication

The GSM is the latest and fastest means of communication.  It is a wireless system of telephoning, by which you can talk to anybody in any part of the world.  It operates through mobile phones.  Messages can also be sent through the phones.  The major GSM service operators in Nigeria are MTN, Globacom, Airtel, Starcomm, etc.

Courier Services

These are means by which private organizations collect and deliver mails and cargoes quickly and safely.  Courier companies must be registered by NIPOST before they can operate.  Examples of courier firms in Nigeria are DHL, FEDEX, UPS, TNT, EMS (operated by NIPOST)

Activity 1: Students are to share educational materials using the intranet.


  1. Define Communication
  2. Mention six importance of Communication
  3. State the types or method of Communication.
  4. Enumerate the means of Communication
  5. Identify the services provided by Communication Agencies.

evaluation (objective test)

  1. The process of passing information from one place to another is ______ (A) information (b) Advertising (c) Communication (d) Warehousing.
  2. Face to FAce communication is an example of __________ communication (a) Non verbal (b) verbal (b) Oral (d) written.
  3. the full meaning of ems is ______  (a) Express mail service (b) except my service (c) execute my sample (d) excuse my servant.
  4. All the following are important of communication except _______ (a) Links buyers and sellers (b) it is aids to trade (c) it is pre-requisite to trade (d) it motivates staff.
  5. mails sent by land is called _______ mail (a) surface (b) air (c) inland (d) local.
  6. which of services are charged based on numbers of word? (a) Parcel post (b) telegram (c) money order (d) postal order.
  7. a sender can draw vertical and horizontal lines on _____ letter. (a) ordinary (b) express (c) registered (d) international.
  8. any message sent by telegram is received within _____ hours (a) 24 (b) 36 (c) 48 (d) 60.
  9. nitel was established in the year _____ (a) 1984 (b) 1985 (c) 1986 (d) 1987.
  10. what is franking machine used for? (A) for sending messages (b) for affixing stamp (c) To imprints stamp (d) to print document.






Hope you got what you visited this page for? The above is the lesson note for Business Studies for JSS3 class. However, you can download the free PDF file for record purposes.

If you have any questions as regards Business Studies lesson note For JSS3 class, kindly send them to us via the comment section below and we shall respond accordingly as usual.



error: Schoolings is protecting this content !!