Class: Junior Secondary School 2 (JSS2, JSS 2)
Term: 1st Term
Week: 9
Age: 13 years
Duration: 45 minutes
Subject: Business Studies
Curriculum Theme: Business Studies
Previous Lesson: Sales Documents: Invoice, Pro
Topic: Purchase Documents
Subject Matter: Letter of inquiry, Order letter, Open and close indent, Purchases daybook, Credit note

Specific Objectives

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

Cognitive Domain:
(a) State the meaning of purchase documents.
(b) Identify and explain the uses of letter of inquiry, order letter, open and close indent, purchases daybook, and credit note.
Affective Domain:
(a) Appreciate the importance of proper documentation in business transactions.
Psychomotor Domain:
(a) Write a simple sample of a letter of inquiry and an order letter.
Social Domain:
(a) Work cooperatively in groups to discuss the importance of purchase documents in trade.

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
Corporate Finance Institute – “Purchase Order: Definition, Process, and Example” (https://corporatefinanceinstitute.com/resources/accounting/purchase-order/)
Relevant Textbooks

Instructional Materials

The teacher will teach this lesson with the aid of:

Samples of letter of inquiry and order letter
Specimen of a purchases daybook
A sample of credit note
Charts showing flow of purchase documents
Whiteboard and markers

Rationale for the Lesson

This lesson is important because purchase documents are essential records that guide business transactions, ensure accountability, and reduce disputes between buyers and sellers.

Prerequisite/Previous Knowledge

Pupils have previously learned about sources of business information and the importance of record keeping, and can relate it to the use of purchase documents in business.

Lesson Content/Board Summary

Purchase Documents

Purchase documents are written records used in buying and selling of goods. They show agreement between buyers and sellers and serve as evidence in business transactions.

Letter of Inquiry

A letter of inquiry is a document written by a buyer to a seller to request information about goods or services before making a purchase.

The following are the contents of a letter of inquiry:

Description of the goods or services needed.
Request for prices, terms of payment, and delivery.
Quantity required.
Request for discounts available.

Order Letter

An order letter is a written request sent by the buyer to the seller, instructing the seller to supply specific goods or services.

The following are the contents of an order letter:

Name and address of the buyer.
Description and quantity of goods to be supplied.
Date of order and delivery instructions.
Terms of payment and signature of buyer.

Open and Close Indent

An indent is an order placed with a supplier, often from a foreign country, through an agent. It may be open or closed.

The following are the types of indent:

Open indent – where the agent has the freedom to buy goods from any manufacturer or supplier.
Close indent – where the agent is instructed to buy from a particular manufacturer or supplier only.

Purchases Daybook

A purchases daybook is a record book where all credit purchases of goods meant for resale are recorded before they are posted into the ledger.

The following are the uses of a purchases daybook:

It records details of goods bought on credit.
It helps in cross-checking suppliers’ invoices.
It provides information for posting into the purchases ledger.
It prevents omission of transactions.

Credit Note

A credit note is a document sent by a seller to a buyer to correct an overcharge or to acknowledge the return of goods.

The following are the uses of a credit note:

It reduces the amount owed by the buyer.
It corrects mistakes in invoices.
It acknowledges receipt of returned goods.
It serves as evidence of adjustment in the seller’s records.

Teaching Methods/Instructional Techniques:

Discussion, Lecture, Explanation, Demonstration, Group Work, Question and Answer

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: Teacher asks pupils questions about situations where mistakes are corrected in business or when orders are placed for goods. Links responses to purchase documents.
Pupils’ Activity: Pupils respond by giving examples from market or family business experiences.
Learning Point: Pupils are motivated and prepared for the topic on purchase documents.

Step 2: Letter of Inquiry and Order Letter

Time: 10 minutes
Teaching Skill: Explanation
Teacher’s Activity: Teacher explains letter of inquiry and order letter with samples on the board.
Pupils’ Activity: Pupils listen, copy, and read samples.
Learning Point: Pupils understand the structure and contents of inquiry and order letters.

Step 3: Open and Close Indent

Time: 8 minutes
Teaching Skill: Discussion
Teacher’s Activity: Teacher explains open and close indent with examples of foreign trade.
Pupils’ Activity: Pupils discuss differences and give examples.
Learning Point: Pupils learn the distinction between open and close indent.

Step 4: Purchases Daybook and Credit Note

Time: 10 minutes
Teaching Skill: Demonstration
Teacher’s Activity: Teacher displays a specimen purchases daybook and credit note, explains their uses.
Pupils’ Activity: Pupils observe specimens and ask questions.
Learning Point: Pupils understand the purpose and functions of a purchases daybook and credit note.

Step 5: Note-Taking

Time: 5 minutes
Teaching Skill: Explanation
Teacher’s Activity: Teacher dictates or writes board summary for pupils to copy.
Pupils’ Activity: Pupils copy notes into their exercise books.
Learning Point: Pupils have a written record of the lesson content.

Step 6: Evaluation/Review

Time: 5 minutes
Teaching Skill: Questioning
Teacher’s Activity: The teacher evaluates the learning by asking the following questions:

Mention three contents of a letter of inquiry.
State three uses of a purchases daybook.
Differentiate between an open indent and a close indent.
State two uses of a credit note.
Pupils’ Activity: Pupils respond orally.
Learning Point: Pupils demonstrate understanding of the lesson objectives.

Step 7: Conclusion

Time: 2 minutes
Teaching Skill: Reinforcement
Teacher’s Activity: Teacher summarizes key points, corrects errors, and encourages pupils to value proper business documentation.
Pupils’ Activity: Pupils listen and ask questions.
Learning Point: Pupils appreciate the importance of purchase documents in business.

Lesson Keywords

Inquiry – asking questions or seeking information formally.
Order – a request for supply of goods or services.
Indent – an order placed through an agent, usually for foreign goods.
Daybook – a record book for daily credit transactions.
Credit Note – a document that reduces the buyer’s debt due to returned goods or errors.

Differentiation

Teacher simplifies explanations with practical examples for slower learners, while faster learners can draft model documents in groups.

Note for teachers using this lesson plan

Use real or sample business documents to make the lesson practical. Encourage pupils to role-play buyers and sellers to better understand the use of documents.