Class: Junior Secondary School 3 (JSS3, JSS 3)
Term: 1st Term
Week: 3
Age: 14 years
Duration: 45 minutes
Subject: Business Studies
Curriculum Theme: Business Studies
Previous Lesson: Procedures
Topic: Office Procedure (Part 2)
Subject Matter: Procedure for Store Procurement (Use of Store Requisition), Importance of Stock Taking, Delivery Note, Gate Pass

Specific Objectives

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

Cognitive Domain:
(a) Describe the procedure for store procurement.
(b) State the importance of stock taking.
(c) Explain the uses of delivery note and gate pass in business transactions.
Affective Domain:
(a) Appreciate the importance of proper store documentation in business.
(b) Show honesty and carefulness in record keeping.
Psychomotor Domain:
(a) Demonstrate how to fill out a store requisition form correctly.
(b) Identify and interpret a sample delivery note and gate pass.
Social Domain:
(a) Work cooperatively in groups to discuss store management practices.

Reference Materials

The following resources was used in planning this lesson:

9 Years Basic Education Curriculum
Lagos State Unified Scheme of Work for Junior Secondary Schools
Investopedia – “Understanding Inventory Management” (https://www.investopedia.com/terms/i/inventory-management.asp)
Relevant Textbooks

Instructional Materials

The teacher will teach this lesson with the aid of:

Samples of store requisition forms
Samples of delivery note and gate pass
A whiteboard and markers
Charts showing store documentation process
A store ledger or record book

Rationale for the Lesson

This lesson will help students understand how stores manage goods and materials using documents such as store requisition, delivery note, and gate pass, and why stock taking is important in ensuring accountability.

Prerequisite/Previous Knowledge

Pupils have learned the meaning of office procedure and store records in previous lessons and can identify common business documents used in office management.

Lesson Content/Board Summary

Office Procedure

Procedure for Store Procurement (Use of Store Requisition)

Store procurement is the process of obtaining goods or materials needed for office or production use. A store requisition form is used by departments to request items from the store.

The following are the procedures for store procurement using store requisition:

The department identifies needed items and fills a store requisition form.
The form is checked and approved by the head of department or supervisor.
The approved form is sent to the store officer.
The store officer checks the availability of the requested items.
The items are issued to the requesting department.
Records of issued items are updated in the store ledger.

Importance of Stock Taking

Stock taking is the process of physically counting and recording goods available in the store at a given time. It ensures that the records in the books match the actual goods in stock.

The following are the importance of stock taking:

It helps detect losses or theft in the store.
It ensures accurate store records and balances.
It helps identify obsolete or expired goods.
It assists management in planning for purchases.
It ensures proper control and accountability of store items.
It helps determine the value of stock for accounting purposes.

Delivery Note

A delivery note is a document that accompanies goods being delivered to a buyer. It lists the goods supplied and helps confirm that the correct items have been received.

The following are the functions of a delivery note:

It serves as evidence that goods have been delivered.
It allows the receiver to check and confirm the items supplied.
It is used for cross-checking against the invoice.
It helps in maintaining accurate delivery records.
It can be used to resolve disputes over delivery shortages.

Gate Pass

A gate pass is a document issued to authorize goods to leave or enter an organization’s premises. It ensures that only approved materials are moved in or out of the store.

The following are the uses of a gate pass:

It serves as security control for goods movement.
It prevents unauthorized removal of items from the premises.
It provides a record of all items leaving or entering the organization.
It helps maintain accountability of store materials.
It can be used for audit and verification purposes.

Teaching Methods/Instructional Techniques:

Lecture, Discussion, Demonstration, Explanation, Question and Answer, Group Work, Use of Visual Aids

Instructional Procedures

To deliver this lesson, the teacher will adopt the following steps:

Step 1: Introduction

Time: 5 minutes
Teaching Skill: Set Induction
Teacher’s Activity: The teacher asks pupils to recall documents used in store operations from the previous lesson and introduces today’s topic on store procurement and related documents.
Pupils’ Activity: Pupils respond by naming store documents they know.
Learning Point: Pupils’ interest and background knowledge are activated.

Step 2: Procedure for Store Procurement

Time: 10 minutes
Teaching Skill: Explanation
Teacher’s Activity: The teacher explains and outlines the steps involved in store procurement using a sample store requisition form.
Pupils’ Activity: Pupils observe, ask questions, and note key steps.
Learning Point: Pupils understand how store items are properly requested and issued.

Step 3: Importance of Stock Taking

Time: 10 minutes
Teaching Skill: Discussion
Teacher’s Activity: The teacher discusses the importance of stock taking with examples of when it is done in real life.
Pupils’ Activity: Pupils share examples of stock taking in shops or schools.
Learning Point: Pupils understand the value of stock taking for accountability.

Step 4: Delivery Note and Gate Pass

Time: 10 minutes
Teaching Skill: Demonstration
Teacher’s Activity: The teacher displays samples of delivery notes and gate passes, explaining their contents and uses.
Pupils’ Activity: Pupils identify and interpret information on the forms.
Learning Point: Pupils learn how delivery note and gate pass are used to control movement of goods.

Step 5: Note-Taking

Time: 5 minutes
Teaching Skill: Explanation
Teacher’s Activity: The teacher dictates or writes the lesson summary on the board.
Pupils’ Activity: Pupils copy the notes into their exercise books.
Learning Point: Pupils have written records of the lesson for reference.

Step 6: Evaluation/Review

Time: 3 minutes
Teaching Skill: Questioning
Teacher’s Activity: The teacher evaluates the learning by asking the following questions:

List the steps in the procedure for store procurement.
State three importance of stock taking.
What is a delivery note used for?
Mention two uses of a gate pass.
Pupils’ Activity: Pupils answer the questions orally.
Learning Point: Pupils demonstrate understanding of the lesson objectives.

Step 7: Conclusion

Time: 2 minutes
Teaching Skill: Reinforcement
Teacher’s Activity: Teacher summarizes the lesson and emphasizes accuracy and honesty in handling store records.
Pupils’ Activity: Pupils listen and ask questions where necessary.
Learning Point: Pupils appreciate the importance of store documentation and stock control.

Lesson Keywords

Procurement – process of obtaining goods or services.
Stock Taking – physical counting of items in the store.
Requisition – formal request for goods or materials.
Delivery Note – document listing goods supplied to a buyer.
Gate Pass – document authorizing movement of goods in or out of an organization.

Differentiation

Teacher supports slower learners with simplified explanations and visual aids, while advanced learners fill sample forms and assist peers during group discussions.

Note for teachers using this lesson plan

Ensure students understand the function of each document by using real samples. Emphasize neatness and accuracy when filling business forms.