This Scheme contains Week, topic, unit, instructional Materials as well as teacher and students activities to make lesson preparation easier.

COMMERCE SS 2 FIRST TERM
1. COMMUNICATIONS
Trace the development of communication.
Nigerian traditional means of
communication-; gongs, drums
Activities: Teacher leads discussion on traditional means of
communication.
Students participate and give examples.

2. COMMUNICATIONS
NIPOST-; meaning and functions
NITEL-; meaning and functions
SATELLITE-; meaning, Nigerian
SAT1 and 2, GSM, voice mail, pictures.
Teacher leads discussion on
Activities: telecommunication and
telephone services.
Students ask questions on satellite, computer and G.S.M

3. COMMUNICATIONS
Courier services and its functions.
Compare courier services with the
post office services.
Computer appreciations;- Microsoft wares, opening documents, storage of
documents.
Computer appreciation; types and
print out documents.
Activities: Teacher leads discussion on telecommunication and telephone services.
Students ask questions on satellite, computer and G.S.M

4. COMMUNICATIONS
Computer appreciation-; internet,
facebook, twitter.
E-mail;- meaning, opening e-mail
account.
E-mail sending and receiving/documents.
Activities: Teacher visits the school
computer room with the students.
Students manipulate computer in
the computer room.

5. ADVERTISING
Meaning of advertising, roles/importance.
Types of advertising; persuasive,
informative and competitive, mass and specific.
Methods of advertising-; direct
and indirect.
Media of advertising, cenima,
window dislay, catalogues, hoarding, etc
Activities: Teacher guides the learners to identify each of the advertising media, conducts mock
advertising.
Students dramatize the method
of advertising in business.
Teaching Resources; pictures, radio, TV, newspaper etc

6. ADVERTISING CONTD
Advertising media contd (advantages and disadvantages)
Media od advertising- electronics (TV, radio, internet),
advantages and disadvantages
Activities: Teacher guides the learners to identify each of the advertising media, conducts mock advertising.

Students dramatize the method
of advertising in business.
Resources; pictures, radio, TV,
newspaper etc
7 ADVERTISING CONTD
Merits and demerits of advertising
Consumer protection in
advertising
Factora affecting choices of
advertising.
Appraise the praise of advertising
in business.
Teacher guides the learners to
identify each of the advertising
media, conducts mock
advertising.
Students dramatize the method
of advertising in business.
Resources; pictures, radio, TV,
newspaper etc
8 TOURISM
Meaning/definition of tourism and
tourist, forms, advantages and
disadvantages of tourism.
Tourist centres in Nigeria;- Obudu
cattle ranch, parks and zoos
etc
Teacher leads discussion on
tourism, organize visit to tourist
centres.
Students participate in class
discussion.
Resources; pictures, journals,
video clips.
9 INSURANCE
Insurance- definition and history
of insurance in Nigeria.
Basic principles; utmost good
faith, insurable interest, subvogation etc.
Types of insurance; life assurance-; whole life insurance and endowment
insurance.
Activities: Teacher explains insurance and leads discussion on types of risks.
Students write notes on basic
principles of insurance.
Teaching Resources; charts, pictures,
posters etc.

10. INSURANCE CONTD
Non-life insurance;- motor vehicle,
fire, fidelity,
burglary/robbery/theft.
Accident, consequential loss
insurance.
Marine insurance; meaning and
Teacher explains insurance and
leads discussion on types of
risks.
Students write notes on basic
principles of insurance. e.g hull, cargo, ship owner liability and freight
insurance.
Resources; charts, pictures, posters etc.

11. INSURANCE CONTD
Marine insurance policies e.g time, voyage, policies, valued and unvalued policy.
Marine losses; total loss, actual total loss, constructive total loss, partial loss; general and particular average losses.
Underwriting, re-insurance co-operative of Nigeria.
Teacher explains insurance and
leads discussion on types of risks.
Students write notes on basic
principles of insurance.
Instructional Resources: charts, pictures, posters etc.

12. INSURANCE CONTD
Types of risks; fundamental and
partial risks.
Procedures for insurance contract, inquiry, proposal form, premium, cover notes etc
Role of insurance broker and agents.
Importance of insurance to business.
Activities: Teacher explains insurance and leads discussion on types of risks.
Students write notes on basic
principles of insurance.
Instructional Resources: charts, pictures, posters etc.
13-14Revision/Examination

COMMERCE SS 2 SECOND TERM
1. BANKING
Meaning, origin and types.
Commercial bank, functions, loan
and overdraft.
Types of bank account, saving and fixed deposit.
Teacher leads discussion on types of banks.
Students role play the banking activities and participate actively
in class discussion.
Instructional Resources: cheque booklets, teller, A.T.M cards.

2. TYPES OF BANK ACCOUNT
Current accounts- meaning, procedures for opening a current, factors to be considered before granting a loan by the bank manager.
Cheque; definition, parties to a
cheque, problems involved in the use of a cheque.
Types of cheque; order, open, bearer and crossed cheque.
Activities: Teacher leads discussion on types of banks.
Students role play the banking
activities and participate actively in class discussion.
Instructional Resources: cheque booklets, teller, A.T.M cards.

3. FORMS OF CHEQUE
Stable cheque, post dated, certified, bounced, dishonoured cheque.
Crossed cheque- general and special crossing.
Reasons for dishonouring cheques.
Activities: Teacher leads discussion on types of banks.
Students role play the banking activities and participate actively in class discussion.
Instructional Resources; cheque booklets, teller, A.T.M cards.

4. PAYMENTS
Automated teller machine card,
western union, money gram.
Computer and the bank, e-banking.
Activities: Teacher organizes a visit to any ATM and explains in detail how
the machine operates.
Students identify the benefit of ATM

5. CENTRAL BANKING
Meaning, origin and functions of
central bank.
How central bank controls
commercial banks, clearing houses.
Roles of central bank in economic
development of West Africa.
Differences between central bank and commercial bank.
Activities: Teacher organizes a visit to any ATM and explains in detail how
the machine operates.
Students identify the benefit of ATM

6. SPECIALIZED BANKS
Developed banks, merchant bank,
meaning and functions.

Mortgage bank, meaning and functions.
Building societies; meaning and
functions.
Universal banks; meaning and
functions.

Activities: Teacher organizes a visit to any ATM and explains in detail how the machine operates.

Students identify the benefit of
ATM

7. WAREHOUSING
Meaning and types.
Importance and functions.
Advantages and disadvantages of
warehousing.
Activities: Teacher leads discussion on the meaning and importance of
warehousing in business.
Students fully participate in the
discussion.
Resources; pictures, diagrams, and charts.

8. CAPITAL
Meaning, economist, accountants,
and layman concept.
Types of capital; authorized/registered/ nominal, issued, called-up,
capital owned etc
Working capital
Activities: Teacher leads the students to examine annual reports of
companies to identify various types of capital.
Teacher also works examples on
the board.
Students should calculate working capital.
Resources; annual reports.

9. CREDIT
Meaning, basis for credit sales,
advantages and disadvantages.
Types; mortgage, loan, overdraft,
credit deferred payment,
finance houses/leasing etc.
Hire purchase; meaning, features,
characteristics, advantages and disadvantages to the seller and the buyer.
Activities: Teacher invites a local business
man/ farmer/trader, who can
narrate how credit has helped or
ruined his business, collect
newspaper cuttings of finance houses, describes credit instruments.
Students should listen and ask
questions.
Resources; newspaper cuttings of finance houses, hire purchase
agreement.

10. CREDIT CONTD

Differences between hire
purchase and deferred payment, and their similarities.
Functions of credit to the wholesaler and retailer.
Credit instrument; bill of exchange, promissory note, letter of credit, debentures, vouchers etc.

Activities: Teacher invites a local business man/ farmer/trader, who can

narrate how credit has helped or
ruined his business, collect newspaper cuttings of finance
houses, describe credit instruments.
Students should listen and ask questions.
Instructional Resources: newspaper cuttings
of finance houses, hire purchase
agreement.
11 Revision Revision
12 Examination Examination

COMMERCE SS 2 THIRD TERM
1. CREDIT
Credit instrument
Functions of credits to; retailer and wholesalers.
Problems facing users of credit (buyer)
Problems facing business in granting (seller).
Activities: Teacher describes in detail credit instrument.
Students to collect newspaper cuttings of finance houses.

2. PROFIT
Profit, meaning, types, gross and net profit.
Calculation of gross and net profit from a given data.
Calculation of gross and net profit to turnover.
Activities: Teacher leads students to compute gross and net profit from a given data., uses both business mathematics, and accounting approach.
Students compute gross and net profit using the two approach.
3. TURNOVER
Turnover, meaning, relationship of capital investment to turnover, factors that affect turnover.
Calculation of gross profit to turnover and net profit to turnover.
Variation in turnover in different types of business.
Teacher works examples on chalkboard for students to copy.
Students calculate the rate of turnover from a given data.
4. BUSINESS LAW
Definition, list and explain the branches of business law- law of contract, sale of goods, agency, hire purchase, employment.
Law of contract; meaning, basic elements/essentials of a valid contract.
Parties to a contract, characteristics of an offer and termination of an offer,
contract binding on a minor and contract void on a minor.
Types of misrepresentation mistakes.
Teacher gives simple cases to illustrate the principles of business law, guides the
students to interview employers of labour and employee, and report for discussion.
Students write short notes on types of business law from the board.
Resources; publications on government regulations.

5. BUSINESS LAW CONTD
Types of contract voidable, formal and informal, oral and written,
expressed and implied etc
Termination of a contract and remedies for breach of contract.
Sales of goods act; meaning, provisions of sale of goods act
1893, rights of the buyer and unpaid seller.
Activities: Teacher gives simple cases to illustrate the principles of business law, guides the students to interview employers of labour and employee, and report for discussion.
Students write short notes on types of business law from the board.
Instructional Resources: publications on government regulations.

6. PRINCIPLES OF AGENCY
Rights and duties of the agent and the principal.
Rights and obligation of employer and employees.
Government regulations of business—registration of business, patent right, trade mark, copy rights and intellectual property.
Teacher guides students to interview an agent and the principal and report for discussion.
Students copy notes from the board.
Instructional Resources: articles and memorandum of association.

7. STRUCTURE OF BUSINESS
Organizational setup
Draw an organizational chart showing various positions.
Authority responsibility, accountability, span of control, delegation of authority,
advantages and disadvantages of delegation of power/authority.
Teacher illustrates with a chart or diagram of an organization and
guides the students to interpret organizational set-up.
Students outline the departments in organization.
Resources; charts, diagrams.

8. BUSINESS STRUCTURE CONTD
Inter-intra-departmental communication, meaning, media of communication in inter and intra departmental communication.
Comparism, importance of inter and intra-departmental communication.
List the various media of communication.
Differences between the power of an individual and the power of an office.
Activities: Teacher illustrates with a chart or diagram of an organization and guides the students to interpret organizational set-up.
Students outline the departments in organization.
Instructional Resources: charts, diagrams.

9. INTRODUCTION TO BUSINESS MANAGEMENT
Business- meaning of business and meaning of management.
Business resources; meaning and examples- human, money,
machine, materials, opportunities, goodwill.
Business objectives.
Management of COMMERCE

10. BUSINESS ORGANIZATION
Departments, departmentalization, function and its environment.
responsibilities of business- scholarship awards, employment of people in the community, etc
Responsibilities to community, government, shareholders and employee.
Activities: Teacher guides students to discuss business organization, organizes students to develop organizational chart.
Students draw organizational chart in their notebooks.
Instructional Resources; charts, pictures, and newspapers cuttings.

11. INTRODUCTION TO MARKETING
Meaning, importance in functions in an economy.
Marketing concept, the four marketing mix.
Price mix; pricing policies e.g penetration, scheming.
Methods of promotion.
Activities: Teacher explains in detail the marketing concept, explains the method of promotion and pricing of products.
Students distinguish between market and marketing.
12 Revision Revision
13 Examination Examination

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