Senior Secondary School Scheme of work for Commerce SS2 –

NERDC Scheme of work Commerce SS2

Lagos State Commerce Scheme of work SS2 Third Term

Week 1 – 2 Capital – meaning, types and structure

Week 3 – 4 Profit – meaning, types and structure

Week 5 – 6 Business Finance – the financial position of business firms.

Week 7 – 8 The Stock Exchange

Week 9 – 10 Communication

Week 11 – 12 Revision and Examination

Commerce Scheme of work SS2 Third Term – Modified

1. Revision /warehousing

  • meaning,
  • importance of warehousing
  • functions of warehousing
  • types of warehousing

2. History of Nigerian Capital Market

  •  1994(Development loan stock)
  • 1960(Lagos State Exchange Act)
  • 1962(Capital Issue Commission)
  • 1979((SEC Commission Decree 71) etc.

3. The Stock Exchange:

  •      Meaning, function, organization, set-up, procedure of transaction in the stock exchange, speculations in stock exchange
  •       Types of securities
  • Importance of stock exchange

4. Second –tier Securities market:

  •     Meaning, Listing of companies for the market
  • Advantages   companies and to the investing public, operating regulations.

 5. Capital:

  •       Meaning
  • Accountant point of view
  • Economist points of view
  • Laymen understanding
  • Types of capital

6. Capital

  •     Importance of working capital
  • calculation of working capital

    Profit: Meaning

  (A) Accountant point of view of profit

   (B)Economist point of view of profit

 (C)Laymen’s understanding of profit

 (D)Definition profit

7. Profit

  • Types of profit
  • items in the trading profit and loss account
  • Uses of trading profit and Loss account
  • Factors affecting profits
  • Calculation of gross profit and net profit

8 Profit (CONTINUED)

  • Turnover, meaning factors affecting turnover
  • Relation of capital to turnover, calculation of capital to turnover
  • Rate of turnover
  • Percentage of gross or net profit to turnover
  • Explanation of variation in turnover in different types of business.

9 Communication:

  •  Meaning, importance of communication, Nigeria traditional means of communication
  • Barriers to effective communication

 10 Communication (Continued)

  •   Post office as a means of communication
  • Telecommunication service

11&12 Revision &exam


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