Class: Senior Secondary School 1 (SS1, SS 1, SSS1, SSS 1)
Term: 3rd Term
Week: 9
Age: 15 years
Duration: 45 minutes
Subject: Office Practice
Curriculum Theme: Office Practice
Previous Lesson: Sales Documents III.
Topic: Purchasing/ Stores Documents
Subject Matter: requisition form, stores record, types of store records, uses of purchasing and store documents.

Specific Objectives

By the end of the lesson, pupils should be able to:

Cognitive Domain:

define requisition form and state its purpose.
define stores record and state why it is kept.
list types of store records used in an organization.
state uses of purchasing and store documents.
identify key information found on a requisition form and store record card.

Affective Domain:

show carefulness and honesty when requesting and issuing items from stores.
appreciate the importance of accurate store records for preventing waste and loss.

Psychomotor Domain:

fill a specimen requisition form correctly using given details.
enter simple stock movement on a store record card or stock sheet.

work in groups to discuss store record types and present their uses.
participate in class activities by giving examples of store documents used in businesses.

Reference Materials

The following resources were used in planning this lesson:

9 Years Basic Education Curriculum
State Unified Scheme of Work
Office Practice for Senior Secondary Schools Textbook
AccountingTools: Purchase Requisition
AccountingCoach: Inventory (Stock) Records
Investopedia: Inventory Management

Instructional Materials

The teacher will teach this lesson with the aid of:

requisition form samples
store record cards (bin cards/stock cards)
stock sheets
chalkboard/whiteboard and marker

Rationale for the Lesson

Organizations must control the way items are requested, issued, and recorded to avoid shortage and loss. This lesson helps pupils understand how stores documents support good record keeping and smooth office work.

Prerequisite/Previous Knowledge

Pupils have basic knowledge of office documents and how documents are used to support transactions and record keeping.

Lesson Content/Board Summary

Purchasing and Stores Documents

Requisition Form

A requisition form is a written request made by a department or officer for items or materials needed from the store or for purchase.

The following are common uses of a requisition form:

requests items needed for office work
authorizes the storekeeper to issue items
serves as evidence that items were requested
helps in planning purchases and controlling stock

The following are common information found on a requisition form:

name of requesting department/unit
date of request
description of items and quantity
purpose or reason for request
signature of requester and approving officer
remarks on availability and quantity issued (where applicable)

Stores Record

A stores record is a written or electronic record used to show the receipt, issue, and balance of stock items kept in the store.

The following are reasons stores records are kept:

shows the current stock balance at any time
prevents overstocking and understocking
reduces theft, waste, and misuse of items
supports stock taking and auditing
helps management decision-making on re-ordering

Types of Store Records

The following are types of store records:

Bin card
Stock card
Stock ledger
Stock control card
Inventory/stock sheet
Stores issue voucher or issue record book

Meaning and Use of Common Store Records

The following are brief meanings and uses of common store records:

Bin card: a card kept at the storage bin/shelf showing quantities received, issued, and balance for each item.
Stock card: a record kept in the store office showing stock movement and balance for each item.
Stock ledger: a book or file that records stock movement and may include quantity, value, and balance.
Inventory/stock sheet: a sheet used to record items counted during stock taking.

Uses of Purchasing and Stores Documents

The following are uses of purchasing and stores documents:

controls the flow of materials and office supplies
provides evidence for authorization and accountability
helps in budgeting and cost control
supports accurate stock taking and audit checks
helps to plan re-order levels and avoid shortages

Teaching Methods/Instructional Techniques

Discussion, Lecture, Demonstration, Question and Answer, Visual Aids

Instructional Procedures

Step 1: Introduction

Time: 5 minutes
Teaching Skill: Set Induction
Teacher’s Activity: The teacher asks pupils how an office gets items like paper, toner, and files when they finish, then introduces purchasing and stores documents as tools for requesting and controlling items.
Pupils’ Activity: Pupils respond with examples of office items and share how such items can be requested and issued.
Learning Point: Offices use documents to request items and keep proper store records.

Step 2: Requisition Form

Time: 6 minutes
Teaching Skill: Explanation
Teacher’s Activity: The teacher explains the meaning of a requisition form and shows a sample, pointing out major parts and what each part represents.
Pupils’ Activity: Pupils identify parts of the sample requisition form and state its purpose.
Learning Point: A requisition form is used to request items and authorize issue or purchase.

Step 3: Uses and Contents of a Requisition Form

Time: 7 minutes
Teaching Skill: Questioning/Guided Practice
Teacher’s Activity: The teacher guides pupils to list uses and key information on a requisition form and gives a short scenario for pupils to complete a sample form.
Pupils’ Activity: Pupils list uses and fill a specimen requisition form using the given scenario.
Learning Point: Correct entries on requisition forms support accountability and proper issuing of items.

Step 4: Stores Record

Time: 7 minutes
Teaching Skill: Explanation
Teacher’s Activity: The teacher defines stores record, explains why it is kept, and shows a store record card to illustrate receipt, issue, and balance.
Pupils’ Activity: Pupils explain why stores records are important and identify receipt, issue, and balance columns on the sample.
Learning Point: Stores records show stock movement and help control materials.

Step 5: Types of Store Records

Time: 6 minutes
Teaching Skill: Discussion/Classification
Teacher’s Activity: The teacher lists types of store records and explains each briefly, using sample cards and stock sheets for illustration.
Pupils’ Activity: Pupils give examples of store records and match each record type to its use.
Learning Point: Different store records are used to track stock and support stock taking.

Step 6: Uses of Purchasing and Stores Documents

Time: 4 minutes
Teaching Skill: Explanation/Summarization
Teacher’s Activity: The teacher explains how purchasing and stores documents help prevent shortages, waste, and loss, and supports budgeting and audit checks.
Pupils’ Activity: Pupils state uses of purchasing and store documents and give one example from a business setting.
Learning Point: Purchasing and stores documents support control, planning, and accountability.

Step 7: Evaluation/Review

Time: 5 minutes

Teaching Skill: Questioning/Assessment

Teacher’s Activity: The teacher evaluates the learning by asking the following questions:

Define a requisition form and state two uses of it.
Define stores record and state two reasons it is kept.
List four types of store records.
State two uses of purchasing and stores documents.

Pupils’ Activity: Pupils answer orally and in writing.

Learning Point: Pupils demonstrate understanding of the lesson.

Step 8: Conclusion

Time: 5 minutes
Teaching Skill: Recap/Summarization
Teacher’s Activity: The teacher summarizes the meaning of requisition form and stores records, lists store record types, and highlights their uses. The teacher gives an assignment: prepare a filled requisition form for five items needed by the school office and draw a simple bin card showing receipt, issue, and balance for one item.
Pupils’ Activity: Pupils copy the summary and complete the assignment.
Learning Point: Proper store documents help offices request items correctly and keep accurate stock records.

Lesson Keywords

Requisition form – a document used to request items from store or for purchase.
Stores record – a record showing receipt, issue, and balance of stock items.
Bin card – a card kept at the bin/shelf to record stock movement and balance.
Stock ledger – a record book/file showing stock movement and sometimes value.
Stock taking – counting and checking items in store to confirm records.

Differentiation

Pupils who learn faster will complete both a requisition form and a stock ledger entry from a given case study, while pupils who need support will complete partially filled templates and focus on correct item description, quantity, date, and balance.

Note for teachers using this lesson plan

Use familiar examples from the school store or office to make the lesson practical. Check pupils’ completed forms for clear handwriting, correct quantities, and correct stock balance calculations.