NAME.......................................................................CLASS..............................

DEEPER LIFE HIGH SCHOOL

THIRD TERM: E – LEARNING NOTES

JS 2 (BASIC 8)

SUBJECT : BUSINESS STUDIES

SCHEME OF WORK

WEEK TOPIC
1. petty cash book – meaning of petty cash book, columns in a petty cash book ,
Recording receipts and payment in a petty cash book, preparation of petty cash
book, imp rest system – petty cash, retirement and reimbursement.
2. Cash Book; Meaning of cash book, types of cash book – single column cash book,
two/double column cash book, items on a column cash – cash column, bank column
and discount column, preparation of cash book – cash column, bank column and
discount column, preparation of cash book.
3. Printers correction signs: proof readers marks and signs : Identification, Uses.
4. Speed Development and Accuracy Skills: Alphabetic sentence drills(b) One line
sentence drills (c)Accuracy and speed drills (d) Speed burst of one ten to 10 minutes
5. Techniques Development in keyboarding : create table; techniques of using the
create table function, (b) line space regulator , Description and uses (c) Enter keys ,
description ,uses ,techniques of use.
6. Paragraphing: Methods of paragraphing –Block paragraphing, indented
paragraphing and hanging Paragraphing.
7. MID - TERM BREAK
8. Page setup: Practical work.

New page , (b) correct page alignment (c) production of document.

9 Memorandum/e-mail: (a) Memorandum (1) Meaning (ii) Features (iii) Format

(b) E- mail (i) Definition (ii) Features (iii) Format

10. Revision.

11 – 13. Examination

WEEK 1:
BOOK KEEPING: Petty Cash Book

Vorschau

1. Book keeping – petty cash book: meaning of petty cash book,

2. preparation of petty cash book,
3. Imprest system – petty cash, refinement and reimbursement.

Full Content

PETTY CASH BOOK

This is used to record small expenses such as postage stamps, envelops, transport fares,
newspapers, stationery and other small items needed in the office. The word ‘petty’ means
small. We cannot pay for them with cheques because they are too small. It is also a book of
original entry and also a ledger account for petty cash. The cost of each of the small items is
recorded in the petty cash book instead of the ledger. The total expenses are transferred to
the ledger as a petty cash account.

Columns In a Petty Cash Book

DEBIT SIDE
1. Amount
2. Date
3. Particulars of expenses
4. Voucher number
5. Total amount
CREDIT SIDE
On the credit side we have the analysis of expenses of a ledger account. This has different
columns for different expenses e. g stationery, postage, transport, etc.
Recording of Receipts and Payments in Petty Cash Book
1. The credit entry is made in the cash book
2. The debt entry is made in the petty cash book
3. The entries on the credit side of the petty cash book are first made in the total column
and then, extended into the relevant expenses column,
4. The expenses columns have various headings for different expenses,
5. The last column of the petty cash book is known as a ledger account.
Preparation of a Petty Cash Book
Example
Record the following in the relevant columns of the petty cash book of Chillington, a sole
proprietor.

Jan 1. Petty cashier received an Imprest amount of N2000

2 Paid for bus fare N200
 4 Paid for postage N150
8 Paid for duplicating paper N300
12 Bought envelops N250
16 Paid Mr. Kalu N500
25 Bought office pins N100
26 Bought stamps N100
30 Paid taxi fare N200

Chillington’s Petty Cash Book

DR CR
Amoun Date Particula Vouch Total Analysis of Payments
t rs er Amou Stationer Postag Transpo Office Accou
Receive Numbe nt y e rt nt
d r
2,000 Jan
1
2 Bus fare 1 200 200
4 Postage 2 150 150
8 Paper 3 300 300
12 Envelope 4 250 250 500
s
16 Mr. Kalu 5 500
25 Office 6 100 100
Pins
26 Stamps 7 100 100
30 Taxi fare 18 200 200
1,800
31 Balance c/d 200 300 300 400 100 500
2,000
2,000
200 Feb Balance c/d
1

The above table is a petty cash book.

IMPREST SYSTEM
This is a method used in controlling the amount of money to the petty cashier. A fixed
amount called Imprest is given to the cashier weekly or monthly to pay for small expenses.

At the end of the period, the petty cashier gives account of what she spends and the balance
remaining. The amount spent will be reimbursed. This process of giving a petty cashier some
amount of money for petty items at the beginning of every month is called “Imprest
system”. IMPREST SYSTEM: This is an effective way of making money available for minor expenses
and keeping accurate records in the petty cash book

The sum of money giving to a petty cashier is called “Cash float”. Also, the document used in
raising petty cash is known as a “Petty Cash Voucher”
Petty Cash
Petty means small.
This is a small amount of money given , that is used for making immediate payments for
small expenses. The petty cash is managed by an assigned person known as the petty
cashier.
REIMBURSEMENT: This involves giving the petty cashier more money at regular intervals to
cover the amount so far spent. Reimbursement is meant to maintain the level of the float.
Retirement: This is the process of returning the amount of money not spent after the actual
money has been spent on a specific item. For example, account issue out/give out N10000
and out of this money, N8000 was spent on a particular item. The remaining N2000 which is
not spent will be returned back to the accountant which is called retirement.
EVALUATION

Objectives:

1. _____________ is not found on the debit side of a petty cash book. A. Date given
B. Voucher Number C. Total Amount
2. Which of the following expenditures can be paid from petty cash? A. RentB.
Equipment C. Stationery.
3. The book where all small expenditure are recorded is called a __________ A.
Ledger B. Petty cash book C. Journal
4. The petty cash is managed by an assigned person known as the..........a petty cashier b
cashier c petty clerk..
5. The sum of money giving to a petty cashier is called .........a Cash float b clerk float c
the float.

Theory:

A. Define a Petty Cash Book?

B. List three items contained in a petty cash book
C. Explain the following terms

I petty casher

Ii cash float

Iii petty cash voucher

Iv Reimbursement
 V petty cash

WEEK 2

CASH BOOK

PREVIEW

(a) Meaning of Cash Book

(b) Types of Cash Book: Single Column cash book, Double Column Cash Book.
(c) Items on a column cash book: Cash column, Bank Column and discount column
(d) Preparation of Cash Book

Meaning of Cash Book

A Cash book is a book of account for recording cash receipts and cash payments. A Cash
Book is one of the most important books of account. It is used only for recording cash
transaction. A cash book, apart from the ledger is also a book of original entry.

Rules for Making Entries in the Cash Book

When making entries in the cash book, the following rules should be followed:
1. Enter all cash received on the debit side of the cash book.
2. Enter all cash paid out on the credit side of the cash book.
3. Enter the name of the receiver and the payer in the particular’s column

Types of Cash Book

There are three types of Cash Book

a. Single Column Cash Book

b. Double Column Cash Book
c. Three-Column Cash Book

We shall discuss each of these in detail:

Single Column Cash Book

The single Column Cash Book is drawn as follows: The single cash book has only a single
column on the debit side for cash receipts and another on the credit side for cash payments.
The format of a single cash book;
Dr Cr
Date Particulars Folio Amount Date Particulars Folio Amount

It can be seen that Cash Book is divided into two equal parts, namely: the Debit side and
the Credit side.

An Example is given below:

Mr. Akubo commenced business as a petty trade in Lagos, on 1st of March, 2011 with N8000
in cash. During the month, the following transactions took place:
N

1. Mar. Bought office furniture 400.00

3 Mar. Bought assorted goods for sale 2000.00
5 Mar. Bought postage stamps 10.00
7 Mar. Sold goods for cash 80.00
8 Mar. Paid for cleaning materials 10.00
10 Mar. Received cash from Danladi Abubakar 50.00
14 Mar. Paid Adewale Adewunmi 90.00
16 Mar. Bought Stationery for cash 5.00
18 Mar. Bought sundry articles for resale 500.00
20 Mar. Received cash from Mallam Lamido 100.00
22. Mar. Cash Sales 50.00
24. Mar. Paid Jemima Johnson Cash 100.00
28 Mar. Paid wages to assistant 100.00
30 Mar. Paid rent 50.00

You are required to post the above entries to the cash book.

SOLUTION

The Cash Book of Mr. Akubo will be as follows

Date Particulars Folio Amount Date Particulars Folio Amount

1 Mar Capital L.1 8,000.00 1 Mar Furniture L.2 400.00
7 Mar Sales L.5 80.00 3 Mar Purchases L.3 2,000.00
10 Mar Danladi Abubakar L.7 50.00 3 Mar Postage L.4 10.00
Stamps
20 Mar Lamido L.10 100.00 14 Cleaning L6 10.00
Mar Materials
22 Mar Sales L.5 50.00 L.8 90.00
 16 Adewale
Mar Adewunmi
Stationery L.9 5.00
18
Mar Purchases L.3 500.00
Jemima L.11 100.00
24 Johnson
Mar Wages L.12 100.00
28 Rent L.13 50.00
Mar Balance c/d 5,015.00

8,280.00 30 8,280.00
1 Apr Balance b/d 5,015.00 Mar
31
Mar

Two-Column Cash Book

A two-column cash book is used for recording a combination of bank and cash transactions.
It has one column for each of cash and bank transactions on both debit and credit sides. It is
drawn as follows:

Dr
Cr
Date Particulars Folio Cash Bank Date Particulars Folio Cash Bank

Rules for Making Entries in the Two-Column Cash Book

Sometimes money is taken from the bank to a cash box in an office or shop. At other times,
cash is taken from the office or shop and paid into the bank. Such transfer is called Contra
Entry. They must be recorded in book accounts: cash and Bank accounts. Contra Entry is
denoted with ‘cc’. The word ‘Contra’ is Latin word which means ‘opposite’

For example, when money is transferred from the cash box in an office, the bank receives
the money, and is therefore debited, the cash account which gives the money, must also be
credited.

Example:
Enter the following transactions in a double –column cash book of Olorunfemi Enterprises
from the following particulars:

May 1 Cash in office 260.00

May 1 Cash at Bank 1,800.00
May 3 Received bank cheque from R. Yomi 160.00
May 5 Cash Sales to date 500.00

May 6 Paid cash into bank 650.00

May9 Paid R. Yomi by cheque 140.00

May 12 Paid rent by cheque 100.00

May 14 Bought Stationery by cash 100.00

May 17 Withdraw cash from bank to office 400.00

May 18 Purchase goods for cash 160.00

May 29 Cash sales to date 600.00

May 30 Paid cash to the bank 150.00

May 31 Paid wages in cash 100.00

May 31 Bank desired charges 50.00

Olorunfemi Enterprises Cash Book for May

Dr
Cr
Date Particulars Folio Cash Bank Date Particulars Folio Cash Bank
May 1 Balance b/d 260 1,800 May 6 Bank Cc 650
May 3 R. Yomi 160 May 9 R. Yomi 140
May 5 Sales 500 May Rent 100
May 6 Cash cc 650 12 Stationery 100
May Bank cc 400 May Cash cc 400
17 Sales 600 14 Purchases 160
May Cash cc 150 May Bank cc 150
29 17 Wages 100
May May Bank 50
30 18 Charges
May Balance c/d 600 2,070
1,760 2,760 30 1,760 2,760
Balance b/d 600 2,070 May
31
May
June 1 31

The Three Column Cash Book

The three column cash book is the same with the two-column cash book but with an
additional column for discounts on both sides of the account.

Dr Cr
Dat Particular Foli Discoun Cas Ban Dat Particular Foli Discoun Cas Ban
 e s o t h k e s o t h k
Allowed Receive
d

Rules for Making Entries in the Two-Column Cash Book

The Discount column in the debit side records discount allowed to customers by the
organization while the credit side records discount received by the organization.

Example: Record the following transactions in a three column cash book

N
Sept 1 Cash in Hand 500.00

Sept. 2 Received cheque from Joe 8,000.00

Sept. 2 Allowed Joe Discount 200.00

Sept. 4 Drew Cheque for Peter 2,200.00

Sept. 4 Received discount from Peter 400.00

Sept. 16 Bought goods in cash 250.00

Sept. 20 Received cash from Evans 4,000.00

Sept. 25 Paid Cash to Udoh 500.00

Sept. 30 Drew cheque for trade expenses 1,200.00

Workings

Dr
Cr
Date Particular Foli Disct. Cash Bank Date Particular Folio Discount Cash Bank
s o Allwd s Receive
d
Sept 1 Balance b/d 500 Sept 4 Peter 400 2,20
Sept 2 Joe 200 8,00 Sept 16 Purchase 250 0
Sept Evans 4,00 0 Sept 25 s 500
20 0 Sept 30 Udoh
Expenses c/d 3,75 1,20
Balance 0 0
Balance b/d 4,60
Oct. 1 0
4,50 8,00 4,50 8,00
0 0 0 0
 3,75 4,60
0 0

Evaluation:

Objectives:

1. A single-column cash book contains the following except: a. Date b. Bank c. Folio
2. Which of the following form of cash book does not exist .A Single-Column cash book
b.Double Column cash book c. Four-column Cash book.
3. The inducement given to a customer to encourage prompt payment is called______
a. cash discount B. Cash encouragement C. Trade discount
4. ............ cash book is used for recording a combination of bank and cash
transactions. a one b three c two .
5.

Theory:

Madam Adule commenced business on

June 1 With Cash

10,000.00

June 1 Paid to Bank 5,000.00

June 2 Bought goods with cash 3,000.00

June 10 Received cash from Ebuka 1,700.00

June 12 Bought Office Furniture 200.00

June 15 Paid Mr Aloba Aloe 340.00

Discount allowed by Aloba 20.00

June 20 Paid Tete Dimka 200.00

You are required to prepare Madam Adule’s Cash Book as at 30th June.

WEEK 3
Date:………………………………
Topic: Printers correction signs: proof readers mark and sign: identification uses

PRINTER’S CORRECTION SIGNS

Proof reader’s mark also called printers correction signs are marks used when amendments
have to be made in typewritten or handwritten work of which fair copy is to be typed. These
marks indicate problems in the text and suggest solutions. Correction marks come in two
ways which is abbreviations and abstract symbols. Below are some correction signs .

Exercise: exercise 3 and 3a (page 44 and 45) in the spectrum business studies 3 for junior secondary
school project book.
 Proof Reading :

This is a process whereby a good typist checks and carefully read the document typed to
ensure its error free.

Proof reading stand for:

p- Practice your proof reading skills
r- Re-read if necessary
o- only be satisfied with perfection
0- One error not corrected is too many

f- find and correct all errors

r- refer to the dictionary often

e- erase neatly and completely

a- Always proof read

d- divide words properly.

SUB TOPIC 2
MANUSCRIPT – LONG HAND

___________________________________________________________________________________
CONTENTS:
i. Meaning of manuscript
ii. Abbreviations
iii. Standard printers connection signs
SUB-TOPIC: MEANING OF MANUSCRIPT.

Meaning of Manuscript: - these are handwritten and disjointed materials which

need to be typed in a readable and meaningful way. Type script is the original
typewritten form of an authorize book.
Abbreviations: - this is a short form of a word for faster development of writing
skills. Some words and their abbreviations are written below:
Longhand Abbreviations
Abbreviation Words in full
A1---------------------------------------------------------first class
A/c--------------------------------------------------------account
Amt-------------------------------------------------------amount
&-----------------------------------------------------------and
@--------------------------------------------------------at
B/e--------------------------------------------------------bill of exchange
B/l-------------------------------------------------------bill of landing
Bs--------------------------------------------------------balance sheet
Bn-------------------------------------------------------been
Cf-------------------------------------------------------- compare
Co-------------------------------------------------------company
Ch--------------------------------------------------------chapter
Deft----------------------------------------------------defendant
Dept--------------------------------------------------department
$--------------------------------------------------------dollar
E&OE---------------------------------------------errors and omission expected
E.g-------------------------------------------------for example
F-------------------------------------------------------------for
Fr--------------------------------------------------------------------from
P-------------------------------------------------------------------page
Pg-----------------------------------------------------------------pages
Pd------------------------------------------------------------------paid
%------------------------------------------------------------------ percent
Yr-------------------------------------------------------------------your/year
Via-------------------------------------------------------------------by way of
Vi2----------------------------------------------------------------------namely
At any time these signs are written in the margin, they are usually followed by
the shilling stroke. The main reason for this is that there may be more than one
correction per line and it is therefore necessary to have the drilling stroke after
each, to act as a division.
STANDARD ABBREVIATIONS
Abbreviations word(s) in full
NITEL Nigerian Telecommunications
NIPOST Nigerian Postal Department
NAPEP Nigerian Poverty Empowerment Programme
NIDB Nigerian Industrial Development Programme
WAI War Against Indiscipline
UNO United Nations Organization
NLC Nigerian Labour Congress
ASUU Academic Staff Union of Universities
PTA Parents Teachers Association

Assignment
1. List 10 longhand abbreviations and words in full, 15 standard abbreviations and words in full.
2. Define proof readers marks
3. List and explain five printers correction signs.
4. Type the following on A5 landscape paper using double line spacing and all abbreviations
should be typed in full.

Thank you very much for yr ltr dated 16 th june 2012 abt the gds we requested.
The amt you stated as the price of the gds is acceptable to us.
I enclose a postal order no.234567 tog w delivery charges as specified by you
to be pd before the order is recd at yola a/cs dept.
WEEK 4
TOPIC : SPEED DEVELOPMENT AND ACCURACY SKILLS:

Alphabetic sentence drill

One line sentence drills

Accuracy and speed drills

Speed burst of one to minutes.

ALPHABETICAL SENTENCE DRILL

Asdf;lkjqwertyuiop

Pzxcvbnm,,.jlkjj

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

DRILL 2

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

Pzxcvbnm ,,.jlkjj

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

A s d f g l k j h ;.
ONE LINE SENTENCE DRILLS

Previews
SUB-TOPIC: Exercises and consolidation drills

Full content

CONSOLIDATION DRILL 1
Type each line at least 3 times
Typing line: 40 spaces
Spacing: Single

He was the young man who won the prize.

Eze was the best student in form three.
Bayo will be getting married next week.
Dami got first position in their class.
Ogu is a beautiful, and very kind girl.
Okonkwo was a good wrestler in his time.
Ogbuefi promised to bring the book now.
Fatai deceived his friend and ran away.
Ekwefi took after her mother in beauty.
Memuna is a very good and loving woman.
CONSOLIDATION DRILL 2
Type each line at least 3 times.
Typing line: 40 spaces
Spacing: Single

The governor frowns at the lazy worker.

Remember to see them on your way there.
Abiola could not meet them in the open.
Perhaps he is on the way to the mosque.
Banks are sometimes shut on Saturdays.
We shall be gone for a month in August.
The shops were selling lots of watches.
The garden in my house is rich in peas.
Bulama is simple, but his son is tough.
Leave all the books consulted for them.

CONSOLIDATION DRILL 3
Type each line at least 3 times.
Typing line: 40 spaces
Spacing: Single

We raced down the path to the bus stop.

The hospital needs men of good conduct.
My brother takes no interest in sports.
A collection of drawings is on display.
I do not care for that kind of wrapper.
Do you mind if the girl goes with them?
Christopher must comply with the order.
I should work very hard during the day.
Nwosu is going to the lecture room now.
Put in the very best and you will reap.

CONSOLIDATION DRILL 4
Type each line at 3 times.
Typing line: 40 spaces
Spacing: Single

Audu needs some money for this journey.

Time is very important to every person.
As a player, he is in the second class.
The advertisement occupied a full page.
I deliver in your districts every week.
We hope you will come and hear us talk.
Look after the offices while I am away.
Fares rose considerably as we expected.
I take after my uncle as a salesperson.
Jumoke is pretty, and she is very kind.

CONSOLIDATION DRILL 5
Type each line at least 3 times.
Typing line: 40 spaces
Spacing: Single

Talatu is the last born of her parents.

Ngozi eats very much; she likes eating.
Kunle comes here every day; he likes it.
Chinweze is a lazy boy, and very dirty.
Laraba is generally loyal to everybody.

Iyiola is very hardworking, and gentle.

The hotel have enough rooms for us all.

It is necessary to observe these rules.
Please bring along your writing papers.
It is important we attend that meeting.

EVALUATION

WEEKEND ASSIGNMENT

N.B: The nature of typewriting demands constant practice. Therefore,

students should use their spare times to repeat all the above one line
sentence drills as many times as possible, as this will enhance
perfection.

SPEED DEVELOPMENT AND ACCURACY SKILLS: SPEED BURST OF ONE-

TEN MINUTES

Preview
SUB-TOPIC Speed-building Exercise (Speed burst of one-ten minutes)

Full content

N.B: Type each of the following consolidation drills using single line
spacing.
Time/Duration: 10 minutes each drill.

CONSOLIDATION DRILL 1

Learning is a skill, which the student needs to develop

just as a prospective mechanic needs to practise his trade.

for this reason, it is as necessary for the student to work
out a programme for his studies as it is for a general to
plan his attach on the enemy. It becomes necessary therefore
to plan out a programme, so that the time spent on this
important aspect should not be regarded as wasted.

it is a good idea to provide a student with a syllabus

at the beginning of this course, so that he can plan for

himself. Here, a progress chart will be very hopeful in esti-

mating his chances of success in the examination for which he

is preparing. A simple time-table is also very important as
it helps the student to get into the habit of working at a
definite time and for a specific period; this is a good thing,
because habit saves energy. The chances of his being dis-
tracted will become less as friends gradually learn
the hours when he may not be disturbed; but, on the other
hand, he should not forget he needs leisure which will then
be better planned and become more pleasurable.
it is left with the student to adopt the most suitable
method of study for himself, depending on his ability

CONSOLIDATION DRILL 2

The suggestion by various chief executives on the question

of raw materials are welcome but the problem is how to

carry out these suggestions. As you can see, no company is

ready to start the production of raw material. The government
should take the lead and assign the functions to industries
and company.
for example, the companies should be given a time when
they would not be allowed again to import raw materials. In
this case, government would grant some tax relief for
their investment programmes.
the government should rent out land to farmers at a very

cheap rate and give more grants to enable them to develop the
land. The government has, for many years, carried on with the
development of many capital projects all alone and sometimes
with foreign partners.
the breweries for instance should start now to think of
how to produce some of the imports required for their various
industries. It will be a good idea if they start now to
develop their wheat and maize farms.

CONSOLIDATION DRILL 3

Nigeria is one of the countries in the world where

farmers produce yams in abundance. The annual production is

celebrated in some parts of the country. This is called the
festival of the new yam. Most farmers’ wives arranged for
the sales of these yams starting from early in the month of
June when the new ones are being harvested. Those who love
pounded yam in some states in this country would pay any
amount of money for a few pieces of yam sold on our highways.
in recent years, the promotion of agriculture has
encouraged many people to start farming on a small scale
this has, in fact, led to mass production of yams, maize,
tomatoes, vegetables, and even poultry.
sometime in the mid-seventies, the ministry of Agriculture

of some state government sold poultry cages and 20 layers to

those willing to buy at a reduced price. Those who accepted

the offer at that time are, today, big poultry farmers.
the austerity measures notwithstanding, yams have now
become the most staple foodstuff in our country. They are
readily available in our markets in large quantities throughout
the year. Different types of foods can be made from yams;
these include fried yams, porridge and the most popular-
pounded yam. It is hoped that very soon, mechanised farming
 will help farmers with mass production.

EVALUATION

WEEKEND ASSIGNMENT

N.B: The nature of typewriting demands constant practice. Therefore,

students should use their spare times to repeat all the above speed
burst drills as many times as possible, as this will enhance perfection.

WEEK 5
Topic: TECHNIQUES DEVELOPMENT IN KEYBOARDING:
CONTENT: a. The create table : techniques of using the create table function.
b. Line space regulator : description and uses, techniques.
c. Enter key : description, uses and techniques of use.
THE CREATE TABLE ; TECHNIQUES OF USING THE CREATE TABLE
FUNCTION,
Tables play important role in business communication because they
are means to structure and communicate quantitative information.
Tables are used to present numerical data more clearly and orderly.
USING THE INSERT COMMAND.
You can use the insert command to choose the table dimensions
and format before you insert the table into a document.
1 clicks where you want to insert table.
2 On the insert tab, in the tables group, click table and then click
insert table,
3 Under table size, enter the number of columns and rows.
4 Under Auto fit behaviour. Choose options to adjust the table size.
A TABLE OF AUGUST
SUNDAY MONDAY TUAESDAY WEDNESDAY THURSDAY FRIDAY SATURDAY
 Line space regulator : description and uses,
techniques
Line spacing determines the amount of vertical space
between the lines of text in a paragraph.
Paragraph spacing determines the amount of space above or
below a paragraph.
There are three settings in word control line spacing.
1 Before; the space before each line
2 After; the space after each paragraph
3 Line spacing; the space between the lines of each
paragraph.
Line spacing options;
Single; this option gives a single line space in between lines in
a paragraph.
1.5; this option is one and one half times that of single line
spacing.
Double; this option is twice that of single line spacing.
Multiple; this option sets line spacing that can be expressed in
numbers greater than 1.
NOTE; space can also be created between paragraphs by
tabing the enter key twice after each paragraph.
ENTER KEY
The Enter also called Return key is the key that is pressed on the
keyboard to make the computer start a new line of writing or perform
an action .The Enter key was originally the return key on a typewriter ,
which cause the carriage to return to the beginning of the next line on
the paper.
A typist can use the Enter key to indicate many options, including:
okay, save, Go and proceed when working on the internet. The Enter
 key can also be used to create space, manually, between paragraphs by
tabbing it twice after each paragraph.

EVALUATION

1 EXERCISE ;
The colony and Protectorate of Nigeria was created as a merger of the
protectorate of the Northern Nigeria and the colony and protectorate of
southern Nigeria on 1 January 1914 , partly because of the uneven
economy of the two territories, and also due to growing tension with the
German colonies.
As one of the wealthiest british colonies , it was a good candidate for
being the first colony to be granted independence. Nigeria was first given
increased authonomy as the federation of Nigeria on 1 october 1954 and
made fully independent in 1960.
NOTE ; Keyboard the above paragraph as it is and turn it into three
paragraphs using the spacing given below;
(a) Single spacing
(b) 1.5 spacing
(c) Double spacing.

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

WEEK 6
TOPIC: PARAGRAPHING
CONTENT: i. Meaning of Paragraphing
ii. Types of Paragraphing

SUB-TOPIC MEANING OF PARAGRAPHING

Paragraphing is the breaking of write-ups into passages or sections in order to facilitate reading and
understanding. Paragraphs are also used to separate subject matters or sections of a passage or
passages.
SUB-TOPIC 2: TYPES OF PARAGRAPHING

These are:

1. Blocked or Flush paragraphing

 2. Indented paragraphing or-semi-blocked paragraphing
3. Hanging paragraphing

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

Example:

June 28, 2012

Here all the typing
lines start from Dear Sir,
the left margin
and at the same LETTER OF APPRECIATION
point

I write in respect of the position given to me as the

Head girl of this school. Needless to say, I am very
elated to occupy such an exalted position for the
school.

I promise to the yield my allegiance to the school

authority, which has deemed it fit, to bequeath me
such an honour.

Thanking you sir,

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

Example:

June 28, 2012

Dear Sir,
Here, spaces are given from the left margin before the first line starts.
LETTER OF APPRECIATION

I write in respect of the position given to me as the Head girl

Example: of this school. Needless to say, I am very elated to occupy such
an exalted position for the school.

I promise to the yield my allegiance to the school authority,

which has deemed it fit, to bequeath me such an honour.

Thanking you sir,

HANGING PARAGRAPHING: This is the type of paragraphing where the first lines starts at the left
margin with other subsequent lines typed 2 or 3 spaces away from the margin.
 June 28, 2012

Dear Sir,

LETTER OF APPRECIATION

I write in respect of the position given to me as

the Head girl of this school. Needless to
say,butI the
Here all the typing lines start from the left margin amsubsequent
very elated to some
lines start occupy such
spaces awayan
from the margin

exalted position
s
n for the school.

I promise to the yield my allegiance to the

school authority, which has deemed it fit,
to bequeath me such an honour.

Thanking you sir,

Abagana Esther
Head Girl

EVALUATION

1. What is paragraphing?
2. List the three types of Paragraphing and explain them.
WEEK 7 MID –TERM BREAK

WEEK 8 . PAGE SET UP

(a) New page

(b) Correct page alignment
(c) Production of document.
Teachers are to teach the students how to set the margin with their
computer. The type shape he/she wants the typing to look like either
portrait or landscape and how to connect the computer to the printer and
print the document the students have typed.

THE MEANING OF PAGE SET UP.

Page set up is a group of options guiding the way a document on the
computer system is set for printing. It helps to set the paper size, font size,
margin to determine what the final document will look like.
Options in the page set up dialogue box include margins, page guide , size
and quality of print.
A margin is a space separating text or other elements from the edge of the
paper . it is the commonly adjusted through the page set up.
Most programmes allow for the top , bottom , left and right margins to be
set. The standard margin settings are 1st top and bottom and 1.25 left and
right.
To access the page set up dialogue box in Microsoft word 2010, click file
on the top menu bar , this will take you to a list of icons , click print , then
click page set up.
NEW PAGE .
TO SET UP A NEW PAGE.
To set up a new page in Microsoft word 2010, click file , then click new
from the list of icons , this will take you to another list of icons , click blank
document and then click create to go to a new page.
CORRECT PAGE ALIGNMENT.
One of the basic typing specifications for laying out a document page is
determining how the texts will appear. This is called page alignment.
Lines of words can be aligned in four ways;
1 Left Alignment
2 Right Alignment
3 Centre Alignment
4 Justify Alignment.
LEFT ALIGNMENT;
Here the text will be aligned to the left margin of the document.
Manuscript 1
Mamlet , a man from Denmar.
It was cold , windy and dark night .
The soldiers watch had seen something strange.
PROCEDURE ;
1. Select the text you want to aligned.
2. on the Home tab , in the paragraph group click Align left.
RIGHT ALIGNMENT;
Here the text will be aligned to the right , click on the right icon . this will
move all highlighted text so that its aligned to the right.
Manuscript
Mamlet , a man from Denmar
It was a cold , windy and dark night . the soldiers on watch had seen
something strange.
PROCEDURE.
1 Select the text that you want to align.
2 on the Home tab , in the paragraph , click align right.
CENTRE ALIGNMENT.
Here the text or document will be aligned to the centre.
Select the text and click on the centre text icon on the menu bar at the top
of the document.
Illustration
 Mamlet , a man from Denmar
It was a cold , windy and dark night . the soldiers on watch had seen
something strange.
PROCEDURE.
1 select a text that you want to centre.
2 on the home tab in the paragraph group click centre.
JUSTIFY ALIGNMENT
To adjust the lengths of spaces between and within words in a text in
other to make both the left and right margins align. Click on the justify
icon as shown in the illustration.
Mamlet , a man from Denmar
It was a cold , windy and dark night . the soldiers on watch had seen
something strange.
It is also possible to charge selected text using a combination of keyboard
shortcuts as explained below ;
1 To centre text, select and highlight the text first , then hold down the
ctrl (control key ) on the keyboard and press E.
2 To align text to the right , select and highlight the text first then hold
down the ctrl (control key) on the keyboard and then press R.
3 To align text to the left , select and highlight the text first then hold
down the ctrl (control key) on the keyboard and then press L.
4 To Justify text , select and highlight the text first then hold down the
ctrl (control key) on the keyboard and then press J.
EVALUATION
EXERCISE ;
The colony and Protectorate of Nigeria was created as a merger of the
protectorate of the Northern Nigeria and the colony and protectorate of
southern Nigeria on 1 January 1914 , partly because of the uneven
economy of the two territories, and also due to growing tension with the
German colonies.
As one of the wealthiest British colonies, it was a good candidate for
being the first colony to be granted independence. Nigeria was first given
increased autonomy as the federation of Nigeria on 1 October 1954 and
made fully independent in 1960.
 Keyboard the above paragraphs as they are and format them into the
types of Alignment below;
1 left Align
2 Right Align
3 Centre Align
4 Justify Align

WEEK 9.
Memorandum/e-mail: (a) memorandum (1) meaning (ii)
features (iii)format(b)e-mail (i) definition (ii)features
(iii)format

Meaning of memorandum: Memorandum is also known as memo. It is the correspondence or

messages exchanged by people in the same organization For example, the principle of the school
can send a memo to all the teachers to pass information.

Unlike letters, memos have no salutation and no complimentary close. Depending on the length of
the message , a memo could be typed on half sheets or full sheets. Many organization now use
standard memo forms containing the key words such as To, From and Date.

FEATURES OF MEMORANDUM
1 Memo Heading: A memo heading includes the name or designation of the
person , the memo is being sent to ( TO) .who the memo is from( FROM) . the
date the memo is being sent (DATE) and what the memo is about.(SUBJECT).
All lines of the heading should begin at the left margin and align (line up).
You should double space in between the parts of the heading. Also you
should TAB as follows;
1 Tab twice after typing TO;, to key the name.
2 Tab once after typing FROM;, to key the name.
3 Tab once after typing DATE;, to key the subject. The subject information
should be in ALL CAPS
Body of the Memo
The paragraphs of the memo should begin at the left margin and be in single
line spacing in between paragraphs.
NAME /INITIAL
A double space should be left below the body of the memo to key in the
name or initial of the writer.
ATTACHMENT / ENCLOSURE
If another document is attached to a memo , the word ‘Attachment ‘ is keyed
at the left margin , after leaving a double spacing below the reference name
or designation. If a document accompanies the memo , but is not attached to
it ,type the word Enclosure ‘.
FORMAT OF MEMORANDUM
1. A layout of a memorandum

Pele- Wura & company limited

From To

Our Ref. Date

Subject

Body

2. FROM House Master TO: All Students

Green House Green House

Ref: GH/3 DATE: 21/09/14

DEFACEMENT OF DOORS

Several doors of Green House have been defaced through pinning of notices. When
the notices are subsequently removed, ugly pin marks are left on the doors.

I would like to appeal to those who find it necessary to leave notices on the doors
to use cello tape instead of pins. Such notices should not be left permanently. The usual
cooperation of all students will be appreciated.

MEANING OF E-MAIL :
E-mail simply means electronic mail. It is the most widely used resource on the net. It has a common
resource provided by the net from sending and receiving electronic. E-mail has become the live wire
for many business and personal communication. It is easier and faster. It is sent and receive from
any part of the world in a seconds. To send e-mail involves: composing the message, connect and
sending the message. To facilitate effective use of the e-mail facilities, the user also needs to have
hhis/her own e-mail such as [email protected] because in any form of letter writing there
is always the addresser’s address and addressee’s address.

CREATING AN E-MAIL ADDRESS

TIPS: To create a free e-mail address, first determine the web mail service you want to use. Yahoo
is your best bet.

STEPS TO BE TAKEN IN CREATING AN E-MAIL ADDRESS

1. Move your mouse to Address field and click the left button, the type http://www.yahoo.com
and press enter key on the keyboard. Yahoo home will display
2. Move your mouse to check mail and click the left mouse button.
3. Move your mouse to sign up now and click the left mouse button
4. In yahoo mail-free edition , move your mouse to sign me up and click the left mouse. Yahood
splays the registration form
5. Follow the instructions and your particulars in the fields(spaces) provided. Scroll to view the
other pages of the registration form.
6. At the end of the form, move your mouse to submit and click the left mouse button.
7. Make needed changes, then move your mouse to submit and click the left mouse button. If
the information entered are correct, the web server will display a welcome to yahoo....
Message indicating that you have successfully registered your e-mail address.
8. Move your mouse to continue to Yahoo mail. And click the left mouse button.

FEATURES OF E-MAIL ADDRESS

E-mail heading

The e-mail heading includes the same information as a memo ( TO, FROM, DATE,
AND SUBJECT).

It may include a CC; (Carbon copy) line for sending for a copy of the message to
additional individuals.

Body of an E-mail

The paragraphs of an email must all begin at the left margin and should be in single
line spacing, with double line spacing in between paragraphs.

Name / Designation

Two lines spacing should be left after the body of the e-mail to key in the name or
designation of the writer.

FORMAT OF E-MAIL
 From CC
To BC
Subject

Nachricht

Attach

ESSAY QUESTIONS

1. What is memorandum?
2. What is e-mail?
OBJECTIVE TEST
1. Which of the following is the correspondence or messages exchanged by people in the
same organization? (a) memorandum (b) internet (c) e-mail (d) intercom
2. Which of the following is the features of memorandum? (a) no salutation (b) dear sir/ma
(c) it contains letter headed paper (d) it contains e-mail.
3. All the following are means of passing information electronically except (a)
memorandum (b) e-note (c) e-mail (d) e-commerce
4. All are steps to be taken in memorandum except (a) Type the word memorandum
using the word capital letter (b) Type the word memorandum using the word small
letters (c) Type the word memorandum using alpha-numeric data (d) Type the word
memorandum using nottem keys
5. Which of the following could be typed on half sheets or full sheets? (a) memo (b) quarto
(c) memoranda (d) e-commerce

WEEK 10 Revision

WEEK 11- 13 Examination