1

JUNIOR SECONDARY ONE

SCHEME OF WORK FOR BUSINESS STUDIES [TERM THREE]
WEEKS TOPIC/CONTENT BEHAVIOURAL OBJECTIVES:
(Cognitive, Affective, Psychomotor Domains)
At the end of the lesson, students should be able to
WEEK1 Source documents 1. Explain the meaning of source documents;
2. Explain the types and uses of source documents;
3. Explain the contents of source documents;
4. Differentiate between cash and credit transactions
WEEK2&3 Double entry bookkeeping 1. Explain the meaning of double-entry bookkeeping
2. Analyse transactions using a double-entry system
3. Match every debit entry with the corresponding credit
entry
4. Identify accounts to be credited and accounts to be
debited
5. Post transactions in ledgers
6. State the differences between journal and ledger
WEEK4 Introduction to keyboarding 1. Explain the meaning of keyboarding
2. Discuss the importance of keyboarding
3. Demonstrate the correct sitting posture for keyboarding
WEEK5 Parts of the computer keyboard 1. Identify the parts of a keyboard
2. Differences between typewriter and computer keyboards
3. Similarities between the typewriter and computer
keyboard
4. Identify the divisions of a keyboard
5. Correct finger position on the keyboard
WEEK6 Care of the computer 1. Explain how to take care of the computer
2. List items used for the care of the computer
3. Demonstrate how to care for the computer
WEEK7 The reception office 1. Describe the reception office
2. Explain the meaning of office receptionist
3. State the importance of a receptionist
4. Outline the qualities of a receptionist
5. Outline the duties of a receptionist
6. State how to receive and treat visitors
7. Outline the documents handled by a receptionist
WEEK8 Office correspondence 1. Explain the meaning of office correspondence records
2. Outline the types and uses of office correspondence
3. Discuss how mails come into an organization
4. Outline the procedure for handling correspondence
WEEK9 Office documents 1. Explain the meaning of office document
2. List the types of office documents
3. Outline the uses of office documents
Revision and Examination

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 LESSON ONE
SOURCE DOCUMENTS

Behavioural Objectives
1. Explain the contents of the source documents
2. List the uses of source documents
3. Identify different source documents
4. Define journal

Introduction
Source document are the original records of documents that provide evidence to support financial transactions
of a business needed to prepare a ledger or journal. It can also be described as evidence that a transaction has
taken place. Source documents are essential to bookkeeping and accounting processes.
Source documents include the following
i. Invoice
ii. Purchases order
iii. Receipts
iv. Cash register tape
v. Credit note
vi. Debit note
vii. Cheques

Invoice
This is a document issued to the buyer by the seller which shows the details of goods or services sold on credit.
It includes the cost of the products purchased or services rendered to the buyer. Invoice had the following
information:
i. Name and addresses of both the buyer and the seller
ii. The date of the sale
iii. Description of goods with the quantity, unit price, details of the trade and cash discount
iv. VAT (Value Added Tax) details
v. Total amount
vi. The terms in which the goods are sold (payment)

A Sample of an Invoice
Acme Office Supplies
456 Elm Street Anytown,
CA 54321 (555) 555-1212

Invoice # 2024-03-002
Date: March 23, 2024

Bill To:
[Client Name]
[Client Address]

Description Quantity Unit Price Amount

Printer Ink Cartridges (HP67XL Black) 2 $32.99 $65.98
Staplers 5 $7.50 $37.50
Highlighters (Box of 24) 3 $12.00 $36.00

Subtotal: $139.48
Shipping & Handling: $10.00
Tax (e.g., 8%) $11.16
Total: $160.64
Payment Terms: Net 30 days (due by April 23, 2024)

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Debit Note
This is also known as a debit memo, is a commercial document issued to the buyer or seller about a change in
the amount owed on a previous transaction between a business and an individual or business to business (B2B).

Issued by: A debit note can be issued by either the buyer or the seller, depending on the situation.

Buyer-issued: A buyer may issue a debit note to request a refund or reduction in the amount owed for several
reasons, such as:
Returning damaged or incorrect goods
Receiving an overcharge on an invoice
Any other discrepancy requiring a financial adjustment

Contents of a debit note are:

i. Name and addresses of both the buyer and the seller
ii. The date of the sale
iii. Description of goods with the quantity, unit price, details of the trade and cash discount
iv. VAT (Value Added Tax) details
v. Total amount
vi. The terms in which the goods are sold (payment)

Sample Debit Note (Issued by Buyer)

ABC Company
123 Main Street Anytown, CA 12345
555-555-5555

Debit Note # 2024-03-001

Date: March 23, 2024

Issued To:
[Seller Name]
[Seller Address]

Original Invoice #: 2024-03-XYZ (or reference the relevant invoice)

Reason for Debit Note: Return of Damaged Goods

We are returning [quantity] of [product name] due to [brief explanation of damage]. The original invoice # for
this purchase was 2024-03-XYZ. We request a debit of [amount] for the returned goods.

Description Quantity Unit Price Amount

[Product Name] [Quantity Returned] [Unit Price] [Total Cost of Returned Goods]

Total Debit Requested: [Total Cost of Returned Goods]

Please credit our account accordingly.
Thank you for your attention to this matter.
[Signature] [Authorized Representative Name]

Seller-issued: A seller may issue a debit note for reasons like:

Undercharging the buyer on the original invoice
Additional charges not included in the initial invoice, like interest or late fees
For example, a seller sells a television for $53,000 but in writing the amount, the seller wrote $35,000. The
seller will correct the undercharge by drafting a debit note of $18,000 to the buyer to correct the mistake.

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 Sample Debit Note (Issued by Seller)

XYZ Company
456 Elm Street Anytown, CA 54321
(555) 555-1212
Debit Note # 2024-03-002
Date: March 23, 2024

Issued To:
[Buyer Name]
[Buyer Address]

Original Invoice #: 2024-03-ABC (or reference the relevant invoice)

Reason for Debit Note: Additional Shipping Charges

This debit note is to inform you of additional shipping charges of [amount] for your recent order (invoice #
2024-03-ABC). These charges were due to [brief explanation for additional charges, e.g., unexpected weight or
size of shipment].
Description Amount
Additional Shipping Charges [Amount]
Total Debit: [Amount]
Please add this amount to your existing balance for invoice # 2024-03-ABC.
Thank you for your understanding.
[Signature] [Authorized Representative Name]

Credit Note
A credit note is prepared by the seller and issued to the buyer for goods returned. The document shows details
of what was returned and why. It is used when the seller is unable to supply goods already paid for, to refund
money paid for damaged goods or to correct an overcharge. A credit note is often written in red or printed in
red, especially when goods are returned.
Contents of a credit note are:
i. Name and addresses of both the buyer and the seller
ii. The date of the sale
iii. Description of goods with the quantity, unit price, details of the trade and cash discount
iv. VAT (Value Added Tax) details
v. Total amount
vi. The terms in which the goods are sold (payment)

A Sample of Credit Note

Elite Electronics
1 Main Street Tech Valley, CA 98765
(555) 555-TECH
Credit Note # 2024-03-001
Date: March 23, 2024

Issued To:
[Buyer Name]
[Buyer Address]

Original Invoice #: 2024-03-XYZ (or reference the relevant invoice)

Reason for Credit Note: Return of Damaged Merchandise

We are issuing this credit note for the return of [quantity] of [product name] from your recent order (invoice #
2024-03-XYZ). The merchandise was returned due to [brief explanation of damage].

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 Description Quantity Unit Price Amount
[Product [Quantity [Unit Price on Original [Total Cost of Returned
Name] Returned] Invoice] Goods]

Total Credit Issued: [Total Cost of Returned Goods]

This credit will be applied to your account. Please contact us if you have any questions.
Thank you for your business.
[Signature] [Authorized Representative Name]

Purchase Order
This is a document which describes the goods to be bought, the quantity, the delivery date, required price of the
items and the address where the goods are to be delivered. It is a document used to make request for the supply
of goods.
Contents of a purchases order
i. Name and address of the buyer
ii. Description of the goods needed iii. Quantity required
iii. Delivery date
iv. Address of delivery
A Sample of Purchase Order

Receipt
A receipt is a document issued to the buyer by the seller. It shows the sum of money that is paid for goods
bought. It is, therefore, a legal proof of payment. It is recommended that a receipt be sealed with a N50.00
stamp to make it legal.
Contents of a receipt
i. Name and address of the seller
ii. Date of payment
iii. Name of the buyer
iv. Amount in figure and words
v. Signature of the cashier

A Sample of Receipt

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Cheque
This is a written order to the bank to pay the bearer (the person whose name is written on the cheque) a specific
amount of money written on the cheque. There are two types of cheques which are: Open cheque and crossed
Cheque. The parties to a cheque are:
1. Drawer: the person who writes the cheque and signs the cheque
2. Drawee: the bank on which the cheque is drawn
3. Payee: the person named on the cheque (that is, the person whose name appears on the cheque)
The major contents of a cheque are:
i. Name of the bank
ii. Date
iii. Name of the payee
iv. Name of the drawer
v. Amount in words and figures
vi. Signature of the drawer

A Sample of Crossed Cheque A Sample of Open Cheque

Cash Register Machine

A cash register tape is a document printed which shows the amount paid for goods sold and bought using cash
register machine.
Contents of a cash register tape are:
i. Description of the item purchased
ii. Name of the merchant (seller)
iii. Date and time
iv. Special message such as ‘thank you’ or ‘come back soon

Sample of Cash Register Machine and Tape

The Uses of Source Documents

The following are the uses of source documents
1. A receipt is used as evidence or proof of payment
2. An invoice provides a complete summary of a transaction
3. A credit note is issued to the buyer to reduce an overcharge

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 4. A debit note is used to correct an undercharge
5. A cheque is used to make payment for transaction that involves large or huge amount of money
6. They are used as part of a process to record information into the books of original entry are required for
audit purpose
7. They are used to inform the buyer of the amount to be paid for goods and services supplied by the seller
8. They are used to inform the seller goods to be supplied, date and place of delivery

Journal
Introduction
Journal is a business record which helps in summarizing all business transactions. Each entry in the journal is
called entry. The journal that is meant for recording only one type of entry is called a special journal while the
that is used to record all type of entry is called general journal.

Journal
Journals are called day books which are the first books in which business transactions are recorded on a daily
basis in chronological order or in the order in which they take place.

Journal can be seen as a book in which information from source documents are first recorded before being
transferred to the principal books of account. A journal is referred to as the book of prime or original entry
because entry is made first in it before being transferred to other books of account. A journal shows records of
purchases, sales, goods returned (inwards and outwards). The entries are recorded and explanation will be given
to show the nature of the transactions. This is referred to as narration.

Information for making entries into journals can be obtained or extracted from the following source documents:
1. Invoices
2. Receipt
3. Debit note
4. Credit note

FORMAT OF A JOURNAL
DATE PARTICULARS/ITEMS FOLIO INVOICE NO. DR CR
(N) (N)

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 LESSON TWO
DOUBLE ENTRY BOOKKEEPING

Behavioural Objectives
1. Explain the meaning of double-entry bookkeeping
2. Analyse transactions using a double-entry system
3. Match every debit entry with the corresponding credit entry
4. Identify accounts to be credited and accounts to be debited
5. Post transactions in ledgers
6. State the differences between journal and ledger

Introduction
The purpose of bookkeeping is to record, in a systematic manner, the day-to-day financial transactions of a
business so that the information can be quickly and easily obtained when needed. Books of accounts are kept
on what is known as the doubly entry principles, and for this principle to be obeyed, the rules of double entry
system must be observed.

Double Entry
Doubly entry is a system of bookkeeping in which transactions are recorded twice: one item is debited to an
account while the other item is credited to another account. This means that in every financial transaction two
accounts are involved, one account the giver and the other account the receiver of the business transaction. In
any business transaction, the giver is credited (Cr) with the amount for the business transaction while the
receiver is debited (Dr) with the same amount.

The Rule of Double Entry (Debit and Credit)

The rule of double entry is also referred to as the principles of double entry, states that for every debit entry
there must be a corresponding credit entry and for every credit entry there must be a corresponding debit
entry. The basic principle of double entry bookkeeping is that there are always two entries for every
transaction. One entry is known as a credit entry and the other a debit entry.
DR = Receiver (receiving account), CR = Giver (giving account)

Problem Solving Involving Double Entry (Debit and Credit)

Double entry problems can be solved using any of the following formats

Dr Name of account Cr
Date Particulars Folio Amount Date Particulars Folio Amount
N N
Jan. 1 Received from X Jan. 2 Gives to x

OR

Dr Name of Account Cr
N N
Jan. 1 Received from X Jan. 2 Gives to X

The second format is referred to as the T format which is the most widely used format.

Examples 1
March 1 Mr. Okeke started business with $24,000 by cheque

Example 2
March 3 Purchased stationery $800 cash

Example 3
March 7 Purchased goods on credit from Joma $6,000

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Example 4
March 10 Paid for office rent in cash $60

Example 5
Sold goods on credit to Kola $1,000

Example 6
Sold goods to Deji cash $400

Example 7
March 16 Withdrawn cash from bank for business use $20,000

Example 8
March 18 Withdrew cash for personal use $15,000

Example 5
Mr. Jamil started business on the January, 1st 2024 with N40,000 cash. During the month, the following
transactions took place to run the business. $
Jan. 3 Bought goods for cash 40,000
Jan. 5 Paid cash for stationary 12,000
Jan. 7 Sold goods for cash 40,000
Jan. 10 Paid for trade expenses cash 22,000
Jan. 11 Sold goods by cheque 25,000
Jan. 14 Received cash from Mr. Asif 11,000
Jan. 18 Withdrew cash for personal use 14,000

Exercise
Show the double entry for the transaction below N
March 3 Received a cheque from Simi 4,000
March 8 Withdrawn cash from bank for business use 1,000
March 10 Goods sold for cash 3,000
March 15 Goods bought for cash 4,000
March 20 Paid Rahim by cheque 6,000
March 30 Deposited cash into bank 6,000
March 31 Paid salary in cash 1,000
March 31 Paid rent by cheque 6,000

Difference between a Journal and a Ledger

The following are differences between a journal and a ledger
1. Journals are subsidiary books of account while the ledger is the principal book of account
2. Journal do not follow the rules of double entry system while the ledger follows the rules
3. Journals are temporary books of recording transactions while the ledger is a permanent book of
recording transactions
4. Journals contain details of transactions while ledger does not contain details of transactions
5. A ledger is ruled in ‘T’ format while journals are not
6. A trial balance is extracted from the balances of accounts in the ledger while this is not possible from
subsidiary books or journal
7. Journals are prepared from source documents while the ledger is prepared from the journals.

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 LESSON THREE
INTRODUCTION TO KEYBOARDING

Behavioural Objectives
1. Explain the meaning of keyboarding
2. Discuss the importance of keyboarding
3. Demonstrate the correct sitting posture for keyboarding

Keyboarding
This refers to the activity of typing information into a computer or other devices using a keyboard. It's the
process of using fingers to press the keys on a keyboard to enter data, text, or commands. A keyboard is an
input device that has a set of keys, usually arranged in rows for operating a computer. It consists of numbers,
letters and special signs or symbols.

Importance of Keyboarding
The following are the importance of keyboarding
1. Source of income: keyboarding can serve as a source of income for individuals who have the skills
which is required in their jobs
2. Computer based examination: a student who is very good at keyboarding will have no problem
handling the keyboard while writing a computer-based examination or test
3. Personal use: the knowledge of keyboarding can be used to type personal work such as projects,
letters and proposals. This helps to save substantial amount of money.
4. Effective communication: keyboarding helps individuals, businesses or students to communicate
effectively with one another. Its helps in delivery of messages or information that are clear and
precise.
5. It makes production of documents easier than the use of pen
6. It provides neater and clearer documents

Correct Sitting Posture

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 LESSON FOUR
PARTS OF THE COMPUTER KEYBOARD

Behavioural Objectives
1. Identify the parts of a keyboard
2. Similarities between the typewriter and computer keyboard
3. Differences between typewriter and computer keyboards
4. Identify the divisions of a keyboard
5. Correct finger position on the keyboard

Parts of a Computer Keyboard

Similarities between Typewriter Keyboard and Computer Keyboard

The following make the typewriter and computer keyboards similar in functions:
1. Layout: Both computer and typewriter keyboards typically follow the QWERTY layout, named after
the first six letters in the top row. This layout was originally designed for typewriters to prevent key
jams, and it has been widely adopted for computer keyboards.
2. Alphanumeric Keys: Both types of keyboards include alphanumeric keys for letters, numbers, and
basic punctuation. These keys are used for general typing and data entry.
3. Function Keys: Both keyboards often feature a row of function keys (F1 to F12) at the top. These keys
can be programmed for various functions, depending on the software or application in use.
4. Enter/Return Key: Both keyboards have an Enter or Return key, which is used to input a new line or
execute commands, depending on the context.
5. Shift Key: The Shift key on both types of keyboards is used to access uppercase letters, symbols, and
other characters on the same key.
6. Control (Ctrl) Key: Both keyboards have a Control key (Ctrl) that, when pressed in combination with
other keys, performs specific functions or shortcuts.
7. Space Bar: The space bar is a large key located at the bottom center of both keyboards. It is used to
create spaces between words or elements.

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 8. Navigational Keys: Both keyboards include arrow keys (up, down, left, right) to navigate through
documents, text, or user interfaces.
9. Numeric Keypad: Many computer keyboards include a numeric keypad on the right side, similar to
typewriters. This keypad is used for numeric input and calculations.
10. Backspace/Delete Key: Both keyboards have a key to delete characters to the left of the cursor
position. On a computer keyboard, this is often labeled as "Backspace" or "Delete."

Differences between Typewriter Keyboard and Computer Keyboard

The following are the differences between a typewriter and a computer keyboard
1. A typewriter keyboard is an input device which directs input on a paper directly while computer
keyboard is an input device which direct input on a monitor
2. Type writer keyboard have a few keys that don't directly make typed letters, including the Return and
Tab keys. Computer keyboard, on the other hand, have many keys that only computers need.
Examples include the function keys, Ctrl, and Alt and Print Screen
3. keyboards have arrow keys used to move a cursor around the screen as well as Home, Page Down and
End keys to position the cursor on a word processing document.
4. The computer keyboard has functional keys which are F1-F12 but a typewriter keyboard does not
have
5. The computer keyboard has window button while a typewriter keyboard does not have

Divisions of a Keyboard
Keyboard is divided into two horizontal parts. The left-hand side and the right-hand side

The left-hand side of the keyboard

This side of the keyboard shows the numbers and letters that are expected to be typed with the left fingers on
the left hand. These keys include: 1, 2, 3, 4, 5, Q, W, E, R, T, A, S, D, F, G, Z, X, C, V
and B.

The right hand side

This side of the keyboard shows the numbers and letters that are expected to be typed with the left fingers on
the left hand. These keys include: 6, 7, 8, 9, 0, -, =, V, I, O, P, K, L, ;, :, N, M, comma, period, slash, etc.

The Correct Finger Position on the Keyboard

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 LESSON FIVE
CARE OF THE COMPUTER

Behavioural Objectives
1. Explain how to take care of the computer
2. List items used for the care of the computer
3. Demonstrate how to care for the computer

Introduction
It is important to take care of your computer to keep it in good condition. There are a number of easy ways of
keeping computers in good condition.

Items Needed to Take Care of a Computer

1. A duster or piece of clean cloth
2. A soft brush with a long handle
3. A cover made from nylon or sack cloth
4. Anti-virus software

How to Take Care of the Computer

The following suggestions will help computer users take proper care of it at all times
1. Place the desktop computer on a desk designed for it
2. Dust all its parts daily whether it is being used or not
3. Put it on for at least some minutes daily whether you are to use it or not. This will help the warm
system
4. Cover it with nylon or sack cloth to prevent dust entering when not in use
5. Install anti-virus software on the computer and scan the system with it regularly to detect viruses in the
system and delete them. The virus can damage the computer
6. Call a repair or engineer to repair it when fault develop so that it won’t damage more
7. Keep liquid away from the computer
8. Always have clean hands when using the computer
9. Close all windows, applications before shutting down the computer
10. Hold and lift the computer by it base not by the screen

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 LESSON SIX
THE RECEPTION OFFICE

Behavioural Objectives
1. Describe the reception office
2. Explain the meaning of office receptionist
3. State the importance of a receptionist
4. Outline the qualities of a receptionist
5. Outline the duties of a receptionist
6. State how to receive and treat visitors
7. Outline the documents handled by a receptionist

Reception Office
The reception office is a place set up in an organization to receive and assist visitors or guest. It is the first
point of call for guest or visitors after the gatekeepers who visit the organization. Items found in the reception
office include a table and a chair for the receptionist, comfortable seats for visitors, visitor’s book,
newspapers and magazines for visitors’ use, wall clock, telephone and telephone switchboard, calendar,
telephone directories and a computer. Some organizations provide a television set to entertain their visitors
while waiting at the reception office.
Reception Office

Office Receptionist
An office receptionist is person employed by an organization to receive and assist visitors. The person sits at
the front desk of an organization. A receptionist takes record of people’s movement in and out of the
organization. This can either be male or female. The duty of the receptionist is to create a good impression
about the organization to the visitors. This is called corporate image.
An Office Receptionist

Importance of a Receptionist
1. He/she can help project a positive image of an organization
2. The receptionist can provide valuable information to visitors who are new to the organization. They
can rely on the receptionist to provide some pieces of information they need. This is because the
receptionist has a good knowledge of the organization
3. He/she helps the employees to get their needs such as essential documents, phone numbers and e-mail
addresses
4. He or she can help to reduce the workload of an employee. This is usually done when some duties of
the employee can easily be taken care of by the receptionist

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 5. He/she can help to arrange for a meeting or visit at the appropriate time
6. The receptionist directs visitor(s) to the required officer in the organization
7. The receptionist is the mirror of the organization because he/she reflects the true image of the
organization.

Qualities of a Receptionist
The following are the qualities of a receptionist
1. Good listening skills: a good receptionist listens attentively to visitors as they talk in order to
understand their needs and treat or attend to them appropriately.
2. Dependability: a receptionist can be dependable by giving accurate and reliable information about the
company to visitors.
3. Positive attitude: a receptionist should be polite and courteous. These attitudes are usually observed
by visitors. It can be observed by the way the receptionist responds to calls on the telephone and
welcomes visitors into the organization.
4. Organizational ability: a good receptionist knows where to find documents, files and phone numbers
that are needed by the employees or boss
5. Communication skill: a receptionist should be able to speak English fluently. However, a sound
knowledge of other languages such as Hausa, Yoruba, Igbo or even French or Spanish can be added
advantage
6. Technology skills: a receptionist should be able to operate a variety of equipment and machines.
Therefore, he or she should be able to operate a computer and send emails through the computer, and
handle a phone system that has more than one function.
7. Good appearance: a receptionist must always dress neatly and smartly. His/her appearance should be
very nice in order for them to welcome their visitors without any complain.

Duties of a Receptionist
1. To arrange for meeting or visit at the appropriate time
2. Organize documents and files
3. Direct visitors to the required office or staff in the organization
4. Provides information or documents to employees of the organization
5. Greet visitors to the organization

How to Receive and Treat Visitors

Making a great impression about an organization is the job of a receptionist. Therefore, to make visitors feel
welcome, the receptionist should:
1. Greet the visitors appropriately
2. Offer the visitor a seat in the reception office
3. Offer the visitor refreshment when necessary
4. Direct the visitor to the appropriate office
5. Determine the need of the visitor in a professional way or manner
6. Maintain a visitor’s register
7. Assess the mood of the visitor
8. Be polite while communicating with the visitor

Documents Handled by a Receptionist

The document handled by a receptionist are:
1. Telephone directory: provides a list of the phone numbers of a particular set of people.
2. Telephone message pad: it is a document that is used to record telephone messages.
3. Visitor’s book or slip: is a document that provides information about all the visitors that came into an
organization on a daily basis.
4. Request form: is a form that expected to be filled in by a visitor. The visitor provides brief
information about his/her visit on the form. The paper is usually taken to the employee the visitor
wants to see.
5. Business card: is a document that a visitor uses to introduce himself or herself. It is called a
complimentary card.

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 LESSON SEVEN
OFFICE CORRESPONDENCE

Behavioural Objectives
1. Explain the meaning of office correspondence records
2. Outline the types and uses of office correspondence
3. Discuss how mails come into an organization
4. Outline the procedure for handling correspondence

Office Correspondence
Office correspondence also referred to as business correspondence means the exchange of information in a
written format for the process of business activities. Business correspondence can take place between
organizations, within organizations or between the customers and the organization.
Office correspondence can be received and sent out by the organization either through the post office, by hand
or via email.

Types of Office Correspondence

1. Incoming mail: these are letters or parcel which are received from outside the organization.
2. Outgoing mail: these are mails going out of one business organization to another.
3. Inter-office mail: these are written either by an individual or a department to another individual or
department within the organization
4. Electronic correspondence: can be referred to as the exchange of correspondence through the
internet by individuals or business organizations. This is also known as email.

Procedure for Handling Correspondence

The steps involved in handling an incoming mail are as follows:
1. Receiving or collecting the mail either by post or by hand
2. Sorting the mails
3. Opening the mails
4. Removing the content and checking what is inside (enclosed)
5. Recording the things that are inside the mail
6. Date-stamping the mail
7. Registration of the mail in the inward correspondence register.
The steps mentioned above are the procedures involved in handling incoming mails. But in the process, if any
of the mail is marked confidential, private or personal, it should be sent directly to the person whose name is
written on it.

Use of Office Correspondence

1. Correspondence books provide evidence of delivery
2. They enable organization to identify the address the mail is coming from so as to respond promptly
3. They make it possible for a business organization to check and control postage expenses
4. They provide information about mail in the future
5. They enable an organization to be able to trace movement of a particular mail.

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 LESSON EIGHT
OFFICE DOCUMENTS

Behavioural Objectives
1. Explain the meaning of office document
2. List the types of office documents
3. Outline the uses of office documents

Meaning of Office Documents

Office Documents are documents used in an office to facilitate the work of the organization. These documents
enable accurate information to be kept on goods that have been sold and purchased. In book-keeping, they are
referred to as source documents.

Types of Office Documents

Office documents are classified into two
1. Sales documents and
2. Purchase documents

Sales Documents: These are documents prepared by the seller which shows the records of goods and services
sold either in cash or on credit in an organisation.
Sales documents include the following:
1. Invoice
2. Credit note
3. Debit note
4. Price list
5. Quotation
6. Catalogue
7. Delivery note
8. Pro-forma invoice
9. Statement of account
10. Receipt
11. Cash register tape machine

Invoice: is a business document issued to the buyer which shows a summary of goods sold on credit.

Credit Note: This is a document sent by the seller to the buyer to show a decrease in the amount the buyer is
owing as a result of overcharge or goods returned. Credit note reduces the debt of the buyer.

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Debit Note: This is document written out by the seller and issued to the buyer whenever the buyer has been
undercharged. Debit note increases the debt of the buyer.

Price List: This is a document which shows the current prices of goods available for sales in an organisation.

Quotation: This is a document issued by the seller to the buyer in response to letter of enquiry.

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Catalogue: is a book that contains a list of all the products that can be bought from a business or an
organisation. It shows pictures, descriptions and prices for each product the seller has in stock.

Delivery Note: is a document that is included with goods sent out to a customer which shows the description
and amount of goods delivered. It is also known as a Dispatch Note.

Pro-forma Invoice: is a document used to request payment for goods or services before delivery.

Statement of Account: is document sent by the seller to the buyer showing the summary of transactions
between the buyer and the seller.

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Receipt: It is a document issued by the seller to the buyer acknowledging that cash has been received by him
for payment on goods supplied or bought.

Cash Register Tape Machine: This is a machine which records all the cash received from buyers for sales and
prints receipts for customers on a daily basis.

Purchase Documents: Are documents used in business transactions involving the purchase, procurement or
buying of goods and services in an organisation.
Purchase documents include the following:
1. Purchase order
2. Letter of enquiry
3. Requisition form
4. Cheque

Letter of Enquiry: This is a document prepared by the buyer and sent to the seller requesting for detailed
information (price, quality and terms of trade) about the products to be bought. It is used to ask the seller if
he/she has certain product for sale. It is usually replied with a quotation or price list.

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 Sample of an Enquiry Letter

Dufan Plc,
Plot 701 Gidan Mangoro Resettlement,
Karshi Road,
Abuja, FCT.
19th August, 2022.

The Sales Manager,

Karen Style PLC,
23, Wuse 2,
Abuja.

Letter of Enquiry
Kindly let us know if you have the items listed below, their prices, quality, how soon can you supply them to
us.

i. 200 units of 100% Idian Hemp hair & scalp treatment

ii. 70 pieces of Brazilian human hair

Please kindly include the terms of payment.

Yours sincerely

Ochanya

Purchase Order: Is a document prepared by the buyer and sent to the seller requesting that goods are supplied
to the buyer. This document is prepared in view of quotation or price list.

Requisition Form: is a document that is used to make request for the materials needed from the store. It is
filled and sent by the department of an organization that needs the items.

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Cheque: This is a document issued by the buyer to the seller for payment after the goods have been supplied or
bought.

Uses of Sales Documents

1. It shows records of cash and credit transactions
2. It shows prices of goods and services sold
3. It is used to prepare a purchase order
4. It used to request for payment before goods are supplied
5. It shows the description of goods delivered to the buyer
6. It is used to reduce the debt of a buyer
7. It is used to increase the debt of a buyer
8. It shows proof of cash received from the buyer
9. It is used for advertising goods
10. It is used to show the amount paid and owing by the buyer

Uses of Purchase Documents

1. Cheque is used to make payment for goods or services bought
2. Purchase order is used to request for goods or services
3. Letter of enquiry is used to get the details of goods or services
4. Cheque is used as evidence of payment
5. Requisition form is used to make request for materials from the store

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