Republic of Zambia ZAMBIA BASIC EDUCATION COURSE COMMERCIAL SUBJECTS SYLLABUS GRADE 8 – 9 Prepared by the Commercial Subjects Curriculum Committee Published by the Curriculum Development Centre P.O. Box 50092 Lusaka ZAMBIA BASIC EDUCATION COURSE COMMERCIAL SUBEJCTS SYLLABUS GRADE 8 – 9 Prepared by the Commercial Subjects Curriculum Committee Published by the Curriculum Development Centre P.O. Box 50092 Lusaka CONTENTS Preface Page Acknowledgements Introduction Book keeping – Grade Eight 2 Book keeping – Grade Nine 6 Office Practice – Grade Eight 10 Office Practice – Grade Nine 14 Typing – Grade Eight 19 Typing – Grade Nine 22 Common business abbreviations and terms 25 ACKNOWLEDGEMENTS The Examinations Council of Zambia is grateful to various people too numerous to mention by name for giving so much of their valuable time and expertise in the preparation of this syllabus. For the same reason, the Council is also grateful to the Commercial Subjects Curriculum Committee. The Council is also grateful to UNICEF for providing the funds during the preparation of this syllabus. PREFACE The Commercial Subjects syllabus has been prepared and produced against the background and needs of the Educational Reform Document and is in line with the structure of the New School Curriculum. The syllabus emphasizes the importance of Commercial Subjects in national development in relation to everyday life. The focus however, is on what the pupil will be able to do after acquiring the knowledge and skills offered in this course of study. The knowledge acquired is vital to the development and betterment of not only the pupil but to the community as well. The course of study will also assist the pupils acquire the necessary productive skills in readiness for wage-employment and self- employment. It should also provide a base for further studies in the field of commerce. The syllabus is divided into three subjects, Bookkeeping, Office Practice and Typing. It is hoped that the knowledge acquired from these subjects will go a long way in helping the pupil later on in life and also assist him/her to face the world with confidence. Chairman EXAMINATIONS COUNCIL OF ZAMBIA INTRODUCTION The syllabus in Commercial Subjects for grades 8 and 9 has been produced against the background of the “Education Reform” document (1977). In the Education Reform document practical subjects are stressed as essential and integral parts of the structure of the New School Curriculum. Commercial Subjects are essentially practical. They incorporate the acquisition of both academic and productive skills with more emphasis on production. The syllabus emphasises giving the pupil the essential knowledge and productive skills which will enable him/her to enter the world of “business” with confidence. The syllabus aims at presenting Commercial Subjects as usable skills by emphasising those aspects of commercial knowledge which are relevant to the acquisition of business skills. The syllabus will assist in developing the pupil’s interest and learning through critical evaluation rather than by just accepting information as facts. The syllabus will also assist the pupil in appreciating the importance of Commercial Subjects in national development. The implementers of the syllabus must ensure that the pupils develop a positive attitude towards Commercial Subjects as an activity in which employable skills and high standards of management are capable of enabling them to go into the world of “business” with selfassurance. The Commercial Subjects syllabus consists of three subjects namely Bookkeeping, Office Practice and Typing. Bookkeeping is the art of recording business transactions, Office Practice is the process of practising office procedures and Typing is the art of writing something with the typewriter. The Commercial Subjects syllabus aims at:a. providing for the understanding of simple and small scale businesses, b. developing and improving personal-use of skills related business occupations. c. providing opportunities for the development of skills, knowledge positive work habits and attitudes to need the standards of performance required for entry into Grade 10, institutions of higher learning and the world of work. Commercial Subjects aim at providing the pupil with some knowledge of financial transactions and records necessary for making effective economic and social decisions. Commercial Subjects provide the pupil with the background knowledge and skills required for further studies. They also equip the pupil with marketable commercial knowledge and skills necessary for wage and self-employment. Commercial Subjects will also assist the pupils to develop good working habits and good attitudes towards work. General Objectives of Commercial Subjects Bookkeeping – Pupils should be able to (PSBAT) 1. acquire bookkeeping knowledge, skills and attitudes 2. perform elementary bookkeeping tasks 3. continue with studies in principles of accounts 4. analyse, economic and social problems and suggest economic solutions. Office Practice – Pupils should be able to (PSBAT) 1. acquire office practice knowledge, skills and attitudes 2. perform office tasks competently 3. apply the acquired knowledge and skills in various fields related to general office work 4. display acceptable qualities of an office worker in relation to professionalism, work attitude and human relations. Typing – Pupils should be able to (PSBAT) 1. acquire typing knowledge, skills and attitudes. 2. use the acquired commercial knowledge and skills to pursue a career in business studies and adapt to changing technology. 3. produce mailable (acceptable) copies such as letter, manuscripts and any other work required of a typist in work situations. 4. develop and apply good working habits and attitudes. 5. type at a minimum speed of 25 words per minute (WPM) with 97 per cent (%) accuracy. Features of the Syllabus The syllabus is divided into three parts, namely Bookkeeping, Office Practice and Typing. Each of the mentioned subjects is a two-year course for Grades 8 and 9. Each subject syllabus consists of aims and objectives. The subject syllabus is each divided into grades. The grades are then divided into units. The units consist of main topic, terminal objectives and sub-topics. “Main topic” is a broad theme that describes the main areas within each discipline. “Terminal objectives” state what is expected of the pupils at the end of each unit. The “sub-topics” state what is to be taught and are drawn from terminal objectives. The syllabus states the end products which are terminal objectives but not the method of achieving them. The teacher is free to use appropriate methods in his/her own school that suit the local environment. Hints to the teacher Pupils should be encouraged to keep files in each of the three subjects. Bookkeeping and Office Practice files should contain samples of business documents, which should be used as reference materials. A typing file should contain all the pupil’s typewritten work. Educational visits should be encouraged. Pupils can be taken to places of interest. For example if they are being taught about elements of banking, a visit to the bank can be arranged. This will give the pupils the opportunity to ask questions to the spot. Teaching/learning aids must be used because they are essential. It is easier for the pupil to understand what is being taught when a teaching/learning aid is used. Time table The subjects in the syllabus comprise two-year courses for Grade 8 and 9. 6 periods of 40 minutes each per week are allocated to Commercial Subjects. This is usually divided among the subjects as follows: Bookkeeping 4 periods, Office Practice 2 periods and Typing 4 periods. As a result of this division it is very difficult for a pupil to take all three subjects at the same time. So a pupil will be given a choice of two out of the three, preferably, Office Practice (2 periods) and Bookkeeping (4 periods) or Office Practice (2 periods) and Typing (4 periods) giving a total of 6 periods in each case. Methods of assessment The final examination will be conducted at the end of Grade 9. The Bookkeeping and Office Practice examinations will comprise 40% theory and 60% practical. The typing examination will be 20% theory and 80% practical. The duration of the examination for each subject is 2½ hours. These subjects are used for the purposes of certification of selection for Grade 10. The certification is by the Examination Council of Zambia. BOOKKEEPING Grades Eight and Nine Grade Eight UNIT ONE 1.1. 1.2. Main Topic –General – introduction to Bookkeeping Terminal Objectives – PSBAT 1.2.1. 1.2.2. 1.2.3. state and explain the meaning of Bookkeeping give reasons for keeping books of account identify job opportunities available to Bookkeepers 1.3. Sub-topics 1.3.1. 1.3.2. 1.3.3. Bookkeeping Reasons for keeping books of account Job opportunities available to Bookkeepers UNIT TWO 2.1. Main Topic – Balance sheet 2.2. Terminal Objectives – PSBAT 2.2.1. 2.2.2. 2.2.3. 2.2.4. 2.2.5. 2.2.6. 2.2.7. 2.2.8. define the balance sheet, assets, liabilities and capital identify accounts as assets, liabilities and capital classify assets and liabilities prepare personal and business balance sheets identify the relationship between assets, liabilities and capital explain the meaning of working capital arrange assets and liabilities in the order if permanence ad liquidity state the Bookkeeping (accounting) equation. 2.3. Sub-topics 2.3.1 Assets: Fixed and current Liabilities: Long term and current Capital: Owners and working Personal and business balance sheet The relationship between assets, liabilities and capital The order of permanence The order of liquidity Bookkeeping (accounting) equation: Assets – liabilities = Capital (A-L=C) 2.3.2. 2.3.3. 2.3.4. 2.3.5. UNIT THREE 3.1. Main Topic – Business transactions 3.2. Terminal Objectives – PSBAT 3.2.1. 3.2.2. 3.2.3. 3.2.4. explain the meaning of a business transaction distinguish between cash, bank and credit transactions explain and show the effect of a transaction on the balance sheet. record business transactions in the books of account. 3.3. Sub-topics 3.3.1 3.3.2 Business transactions Types of transactions - Cash - Bank - Credit Effect of a transaction on the balance sheet Recording of transactions 3.3.3. 3.3.4. UNIT FOUR 4.1. Main Topic – The Ledger 4.2. Terminal Objectives – PSBAT 4.2.1. 4.2.2. 4.2.3. 4.2.4. 4.2.5. 4.2.6. 4.2.7. 4.2.8. 4.2.9. 4.2.10 describe the ledger explain why the ledger in the main book of account Explain the meaning of a ledger account State the rule of double entry enter transactions using the principles of double entry open ledger accounts balance and close off ledger accounts transfer accounts to trial balance classify accounts identify the different sub-divisions of the ledger 4.3. Sub-topics 4.3.1. 4.3.2 4.3.3. 4.3.4. 4.3.5. 4.3.6. 4.3.7. 4.3.8. The ledger The ledger account Rule of double entry Open ledger accounts Recording transactions in the ledger Balancing and closing of ledger accounts Transfer of account Classification of accounts 4.3.9. - Personal (Debtors and Creditors) - Impersonal (Real and Nominal) Sub-divisions of the ledger - Purchases (Creditors) - Sales (Debtors) - General (Real and Nominal) UNIT FIVE 5.1. Main Topic – Source Documents 5.2. Terminal Objectives – PSBAT 5.2.1. 5.2.2. 5.2.3. 5.2.4. explain the meaning of a course document identify the source document explain the use of source-documents prepare source documents 5.3. Sub-topics 5.3.1 Source documents:-Receipts - Cash-sale-slip - Bank paying-in-slip - Cheque and cheque stubs - Tickets - Invoices - Credit and Debit Notes - Petty Cash Vouchers - Cash dockets. The sue of source documents Preparation of source documents. 5.3.2. 5.3.3. UNIT SIX 6.1. Main Topic – Discounts 6.2. Terminal Objectives – PSBAT 6.2.1. 6.2.2. 6.2.3. 6.2.4. explain the meaning of Trade and cash discounts difference between Trade and Cash discounts calculate Trade and Cash discounts record the Trade and Cash discounts in the books of account 3.3. Sub-topics 6.3.1. 6.3.2. Trade discounts Cash discounts - Discount allowed - Discount received Calculations of discounts Recording of discounts 6.3.3. 6.3.4. UNIT SEVEN 7.1. Main Topic – Books of Original (Prime) Entry/Subsidiary Books 7.2. Terminal Objectives – PSBAT 7.2.1. 7.2.2. 7.2.3. describe the books of original (prime) entry/subsidiary books identify the books of original (prime) entry/subsidiary books identify the source documents from which the books of original (prime) entry/subsidiary books are written. enter transactions in the books of original (prime) entry/subsidiary books post books of original (prime) entry/subsidiary books 7.2.4. 7.2.5. 7.3. Sub-topics 7.3.1. The books of original (prime) entry-subsidiary books: Purchases Sales Journal Proper/General Journal Returns Inwards/Sales Returns Returns Outwards/Purchases Returns Cash Book Petty Cash Book 7.3.2. Writing up books of original (prime) entry/subsidiary books from source documents. 7.3.3. Posting to the ledger UNIT EIGHT 8.1. Main Topic – Trial Balance 8.2. Terminal Objectives – PSBAT 8.2.1 8.2.2. 8.2.3. 8.2.4. explain the meaning of the Trial Balance explain the use of the Trial Balance identify information required to prepare a Trial Balance prepare a Trial Balance 8.3. Sub-topics 8.3.1. Trial Balance 8.3.2. Use of the Trial Balance 8.3.3. Preparation of the Trial Balance Grade Nine UNIT NINE 9.1. Main Topic – Final Accounts 9.2. Terminal Objectives – PSBAT 9.2.1. 9.2.2. 9.2.3. 9.2.4. 9.2.5. 9.3. identify final accounts as trading and profit and loss accounts explain the purpose of preparing final accounts write up trading profit and loss accounts calculate gross and net profit/losses transfer net profit/loss to the capital account Sub-topics 9.3.1. Trading and profit and loss accounts 9.3.2. Preparing final accounts 9.3.3. Calculations of gross and net profits/losses 9.3.4. Transferring of net profit/loss to the capital account UNIT TEN 10.1. Main Topic – Depreciation of Fixed Assets 10.2. Terminal Objectives – PSBAT 10.2.1. 10.2.2. 10.2.3. 10.2.4. 10.2.5. 10.3. recognise depreciation as an adjustment explain the meaning of depreciation list three methods of depreciation calculate the amount of depreciation enter the amount of depreciation of fixed assets in the Journal, Ledger Accounts, Profit and Loss Account and Balance Sheet. Sub-topics 10.3.1. Depreciation methods: - Revaluation - Straight line/fixed (equal) instalment - Diminishing/reducing 10.3.2. Calculation of the amount of depreciation 10.3.3. Entering of the amount of depreciation in the - Journal - Ledger accounts - Profit and Loss accounts - Balance Sheet UNIT ELEVEN 11.1. Main Topic – Accruals 11.2. Terminal Objectives – PSBAT 11.2.1. recognise accruals as adjustments 11.2.2. explain the terms accrued expenses and income 11.2.3. use the terms due, owing, in arrears, unpaid or outstanding for accrued 11.2.4. give examples of accrued expenses and income 11.2.5. calculate accrued expenses and income 11.2.6. record accrued expenses and income in the Journal, Ledger Accounts, Final Accounts and Balance Sheet. 11.3. Sub-topics 11.3.1 Accruals expenses and income 11.3.2. Terms used to mean accrued expenses and income - due - in arrears - owing -unpaid - outstanding 11.3.3. Examples of accrued expenses and income 11.3.4. Calculation of accrued expenses and income 11.3.5. Recording of accrued expenses and income in the: - Journal -Ledger Accounts - Final Accounts -Balance Sheet UNIT TWELVE 12.1. Main Topic – Prepayments 12.2. Terminal Objectives – PSBAT 12.2.1. recognise prepayments as adjustments 12.2.2. explain the terms prepaid expenses and income 12.2.3. use the term prepayment to mean paid/received in advance 12.2.4. give examples of prepaid expenses and income 12.2.5. calculate prepaid expenses and income 12.2.6. record prepaid expenses and income in the Journal, Ledger Accounts, Final Accounts and Balance Sheet 12.3. Sub-topics 12.3.1. Prepaid expenses and income 12.3.2. Another term used to mean prepaid expenses income: - paid/received in advance 12.3.3. Examples of prepaid expenses and income 12.3.4. Calculation of prepaid expenses and income 12.3.5. Recording of prepaid expenses and income in the : - Journal - Ledger accounts - Final Accounts - Balance Sheet UNIT THIRTEEN 13.1. Main Topic – Closing Stock 13.2. Terminal Objectives – PSBAT 13.2.1. recognise closing stock as an adjustment 13.2.2. explain the meaning of closing stock 13.2.3. distinguish between opening and closing stock 13.2.4. record closing stock in the Trading Account and Balance Sheet 13.3. Sub-topics 13.3.1. Closing Stock 13.3.2. Recording of Closing Stock UNIT FOURTEEN 14.1. Main Topic – Bad Debts 14.2. Terminal Objectives – PSBAT 14.2.1 Explain the meaning of bad debts 14.2.2. calculate the amount of bad debts 14.2.3. record bad debts in the Journal Ledger Accounts, Profit and Loss Accounts 14.3. Sub-topics 14.3.1 Bad Debts 14.3.2. Calculation of the amount of bad debts 14.3.3. Recording of bad debts. OFFICE PRACTICE Grade Eight and Nine Grade Eight UNIT ONE 1.1. Main Topic – General Introduction to Office Practice 1.2. Terminal Objectives – PSBAT 1.2.2. explain the meaning of Office Practice 1.2.2. explain the meaning of an office 1.2.3. state the functions of an office 1.2.4. differentiate between open and closed offices 1.2.5. identify job opportunities available upon completion of the course 1.3. Sub-topics 1.3.1. The office 1.3.2. Functions of an office 1.3.3. Types of offices: - Open - Closed 1.3.4. Job opportunities UNIT TWO 2.1. Main Topic – Office Organisation and Personnel 2.2. Terminal Objectives – PSBAT 2.2.1. distinguish the various department and their personnel 2.2.2. explain the functions of the various departments and their personnel 2.2.3. interpret an organisational chart. 2.3. Sub-topics 2.3.1. Departments - Administration - Accounts - Personnel - Purchasing - Sales - Advertising - Maintenance 2.3.2. Departmental functions 2.3.3. Organisational Chart UNIT THREE 3.1. Main Topic – Office Stationery and Equipment 3.2. Terminal Objectives – PSBAT 3.2.1. name office stationery and equipment 3.2.2. select and use the appropriate office stationery and equipment 3.2.3. recognise the use and significance of any given office stationery and equipment 3.2.4. use office stationery appropriately 3.3. Sub-topics 3.3.1 Stationery: - paper - pens - rulers -envelopes -rubbers - stencils -duplicating ink - carbon papers - correction fluid - filling clips - pins - etc. 3.3.2. Equipment - typewriters - ink duplicators - spirit duplicators - filing cabinets - staplers - hole punchers - telephones - telex machine - intercoms - desk calendar - date stamp - franking machine - calculating machine - photocopier 3.3.3. Uses of office stationery and equipment UNIT FOUR 4.1. Main Topic – Postal and Telecommunications Services 4.2. Terminal Objectives – PSBAT explain the meaning of “Postal and Telecommunication services” distinguish between Post and Telecommunication services explain the important of using Postal and Telecommunication services discriminate and interpret the different tone of the telephone and signal on the telex Machine 4.2.5. operate a telephone and telex machine where possible 4.2.6. send a telegraphic message 4.2.7. fill-in Money Order 4.2.8. send a telegraphic Money Order 4.2.9. buy, fill-in and send Postal Order 4.2.10. handle incoming and outgoing mail in any office situation. 4.2.1. 4.2.2. 4.2.3. 4.2.4. 4.3. Sub-topics 4.3.1. Postal Services - Mail - Post Restante - Railex - Express - Registered - Datapost - Parcels - Business Reply - Cards - Circulars - Printed Matter - Money Orders - Postal Orders - Cash on Delivery - Post Boxes and Private Bags - Free Post - Franking 4.3.2 Telecommunication Services - Telephone - Telex - Telegram - Phonograms - Radio Messages - Photo Telegrams (Fax) 5.2. Terminal Objectives – PSBAT 5.2.1. 5.2.2. 5.2.3. 5.2.4. 5.2.5. 5.2.6. 5.2.7. explain the meaning of filing and indexing identify the different filing and indexing systems describe the different types of filling and indexing systems select and use the appropriate filing and indexing systems identify the different methods of filing and indexing describe the different methods of filing and indexing discuss advantages and disadvantages of various methods of filing 5.2.8. 5.2.9. 5.2.10. 5.2.11. 5.2.12. 5.2.13. 5.2.14. 5.3. state the rules of filing retrieve filed information devise and use a system of tracing files identify the filing and indexing equipment explain the use of filing and indexing equipment select and use filing and indexing equipment maintain a good filing and indexing system Sub-topics 5.3.1. Filing and Indexing 5.3.2. Filing Systems are: - Central - Departmental 5.3.3. Filing Methods: - Alphabetical - Geographical - Numerical - Chronological - Subject 5.3.4. Filing Equipment: - Spike - Flat - Box - Vertical - Lateral 5.3.5 Indexing Equipment: - Rotary - Strip - Card UNIT SIX 6.1. Main Topic – Elements of Banking 6.2. Terminal Objectives – PSBAT 6.2.1. discuss and define banking 6.2.2. list financial institutions concerned with banking 6.2.3. describe the functions and services provided by banks 6.2.4. state different types of accounts and explain how they operate 6.2.5. read and analyse a bank statement 6.2.6 recognise documents used in the different types of accounts 6.3. Sub-topics 6.3.1. Banking 6.3.2. Financial institutions: - Commercial Banks - Building Society - Credit Union and Savings Associations 6.3.3. 6.3.4. 6.3.5. 6.3.6. 6.3.7. - National Savings and Credit Bank Functions and Services provided by banks Types of Accounts - Current - Savings - Deposit - Save as you earn - Investments (Building Societies) Documents: - Bank statement - Pay-in-slip - Withdrawal slip - Deposit - Cheque Book - Passbook Operate a bank account UNIT SEVEN 7.1. Main Topic – Documents used in Buying and Selling. 7.2. Terminal Objectives – PSBAT 7.2.1. 7.2.2. 7.2.3. 7.2.4. 7.2.5. 7.2.6. 7.2.7. 7.2.8. 7.3. identify the documents used in buying and selling describe the documents used in buying and selling explain the use of documents used in buying and selling recognise the documents used in the process of buying and selling use the documents used in buying and selling calculate trade and cash discounts handle documents use in buying and selling with care maintain and care for documents used in buying and selling. Sub-topics 7.3.1. Buying and Selling 7.3.2. Documents used in buying and selling: - inquiry - quotation - order - estimates - tenders - invoices - debit and credit notes - delivery note - advice note - cash-sale-slip - catalogues - proforma invoice - cheques - receipts 7.3.3. 7.3.4. 7.3.5. The process of buying and selling Trade and cash discounts Maintenance of documents used in buying and selling UNIT EIGHT 8.1. Main Topic – Petty Cash Book 8.2. Terminal Objectives – PSBAT 8.2.1. explain the meaning of petty cash 8.2.2. describe the Petty Cash Book 8.2.3. state the use of the Petty Cash Book 8.2.4. identify the documents from which the Petty Cash Book is written 8.2.5. record information in the Petty Cash Book 8.2.6. distinguish between the Ordinary and Imprest system 8.2.7. balance the Petty Cash using the Ordinary and Imprest system 8.3. Sub-topics 8.3.1. Petty Cash 8.3.2. Petty cash book 8.3.3. Documents: - Receipts - Petty Cash Voucher 8.3.4. Recording information in the Petty Cash Book 8.3.5. Methods of maintaining and balancing Petty Cash Book: - Ordinary - Imprest Balancing of Petty Cash Book without reimbursing the actual amount spent UNIT NINE 9.1. Main Topic - Reference Books 9.2. Terminal Objectives – PSBAT 9.2.1. identify reference books 9.2.2. locate reference books 9.2.3. use reference books 9.2.4. handle reference books with care 9.3. Sub-topics 9.3.1. Reference Books: - Post Office Guides - Telephone Directories - Telex Directories - International Travel Guide - Dictionaries - Who’s Who - Ready Reckoner - Encyclopedia - Atlas UNIT TEN 10.1. Main Topic- Wages and Salaries 10.2. Terminal Objectives- PSBAT 10.2.1. 10.2.2. 10.2.3. 10.2.4. 10.2.5. 10.3. discuss wages and salaries explain the use of time card calculate man hours from time card calculate gross pay, allowances and deductions on the wage sheet and pay-slip read and interpret the payslip Sub-topics 10.3.1. 10.3.2. 10.3.3. 10.3.4. 10.3.5. Wages and salaries The Time Card Wage Sheet Payslip Deductions: - Voluntary - Statutory UNIT ELEVEN 11.1. Main Topic –Business Letters 11.2. Terminal Objectives-PSBAT 11.2.1. List the parts of business letters 11.2.2. recognise the importance of the parts of business letters 11.2.3. identify different types of business letters 11.2.4. prepare an acceptable business letter 11.3. Sub-topics 11.3.1. Business Letters 11.3.2. Format and Layout 11.3.3. Types of business letters - Application - Circular - Complaint - Inquiry - Memorandum UNIT TWELVE 12.1. Main Topic – Office Etiquettee 12.2. Terminal Objectives- PSBAT 12.2.1. explain the meaning of etiquette 12.2.2. observe punctuality 12.2.3. work with efficiency 12.2.4. demonstrate acceptable attitude towards work, co-workers and others 12.2.5. dress appropriately. 12.3. Sub-topics 12.3.1. Office etiquette 12.3.2. Personal qualities: - Appearance - Reliability - Punctuality - Loyalty - Courtesy 12.3.3. Relationship with fellow workers and others UNIT THIRTEEN 13.1. Main Topic – Travel arrangements 13.2. Terminal Objectives- PSBAT 13.3. Sub-topics 13.2.1. identify methods of travel 13.2.2. recognise the use of making travel arrangements 13.2.3. make travel arrangements 13.2.4. read and interpret travel timetables and fare charts 13.3.1. methods of travel 13.3.2. travel arrangements: - Itineraries and programmes - Timetables and fare charts - Reservations. UNIT FOURTEEN 14.1. Main Topic – Commonly used Business Abbreviations 14.2. Terminal Objectives - PSBAT 14.2.1. explain the meaning of the word “abbreviation” 14.2.2. identify the most commonly used business abbreviations 14.2.3. decode commonly used abbreviations 14.2.4. explain the meaning of the most commonly used business abbreviations 14.2.5. use the abbreviations and terms appropriately 14.3. Sub-topics 14.3.1. Business Abbreviations: (See appended list on page 44) TYPING Grades Eight and Nine Grade Eight UNIT ONE 1.1. Main Topic – Introduction to Typewriting 1.2. Terminal Objectives – PSBAT 1.2.1. 1.2.2. 1.2.3. 1.2.4. 1.2.5. 1.2.6. 1.2.7. 1.2.8. 1.2.9. 1.3. explain the meaning of typewriting develop interest to pursue typewriting as a subject coordinate correct fingering with materials to be typed avail all appropriate materials required in readness to type distinguish parts of the typewriter use the parts of the typewriter for specific tasks keep the typewriter and work areas clean identify job opportunities to typists report typewriter breakdown/faults Sub-topics 1.3.1. 1.3.2. 1.3.3. 1.3.4. 1.3.5. 1.3.6. 1.3.7. 1.3.8. 1.3.9. 1.3.10. 1.3.11. Typewriting Posture Fingering Eye movement Work area Typewriting material Parts of the typewriter functions and maintenance of the typewriter Handling the typewriter Reporting breakdowns/faults Job opportunities UNIT TWO 2.1. Main Topic – Keyboard Mastery 2.2. Terminal Objectives – PSBAT 2.2.1. 2.2.2. 2.2.3. 2.2.4. 2.2.5. 2.2.6. 2.2.7. describe the keyboard coordinate correct fingering with material to be typed set appropriate margins type “mailable” (acceptable) copies at a minimum speed of 25 words per minute with 97% (per cent) accuracy appreciate the importance of setting margins copy-type with speed and accuracy apply correct typewriting techniques 2.3. Sub-topics 2.3.1. 2.3.2. 2.3.3. 2.3.4. 2.3.5. 2.3.6. 2.3.7. 2.3.8. 2.3.9. 2.3.10. 2.3.11. Keyboard Home row keys (asdf, jkl;) Posture Fingering Eye movement Key striking Margin setting Upper row keys Lower row keys Lower and upper keys Speed and accuracy UNIT THREE 3.1. Main Topic – Heading and paragraphing 3.2. Terminal Objectives – PSBAT 3.2.1. 3.2.2. 3.2.3. 3.2.4. 3.2.5. 3.2.6. 3.3. type blocked, indented and hanging paragraphs type headings and paragraphs recognise and explain types of headings and paragraphs recognise the value and use of headings and paragraphs copy-type with speed and accuracy display headings and paragraphs effectively. Sub-topics 3.3.1. 3.3.2. 3.3.3. Headings:- Main - Shoulder - Paragraphs Paragraphs - Blocked - Indented - Hanging Effective display of heading and paragraphs UNIT FOUR 4.1. Main Topic – Paper sizes 4.2. Terminal Objectives – PSBAT 4.2.1. 4.2.2. select and use suitable size of paper for any given work identify types of paper and their uses 4.3. Sub-topics 4.3.1. Paper size: - A3 - A4 - A5 - A6 - A7 4.3.2. Paper types: - Bond - Bank - Flimsy UNIT FIVE 5.1. Main Topic- Manuscripts 5.2. Terminal Objectives – PSBAT 5.2.1. 5.2.2. 5.2.3. 5.2.4. 5.2.5. 5.2.6. 5.2.7. 5.2.8. 5.3. Sub-topics 5.3.1. 5.3.2. 5.3.3. 5.3.4. 5.3.5. 5.3.6. 5.3.7. explain the meaning of manuscript read and enterpret correction and abbreviation signs in both hand and typewritten work. observe rules used in word division delete and correct errors in the manuscript copy-type with speed and accuracy demonstrate an appreciation for neat work. detect, erase and correct errors in typewritten work obverse the correct display of numbered items in context. Manuscripts: -Handwritten - Typewritten Manuscripts with abbreviations Manuscripts with correction signs Typing from manuscripts Word division. Deleting, erasing and correcting errors Display of numbered items. Grade Nine UNIT SIX 6.1. Main Topic –Letters and Envelopes 6.2. Terminal Objectives – PSBAT 6.2.2. 6.2.3. 6.2.4. 6.2.5. 6.2.6. 6.2.7. 6.2.8. 6.2.9. 6.2.10. 6.2.11. 6.2.12. 6.2.13. 6.2.1. explain the meaning of a letter identify and name the parts of a letter recognise the importance of the parts of the letter identify and name letter styles select the appropriate letter style for any given work in typewriting observe the correct display of numbered items in a letter identify different types and sizes of envelopes select and use an appropriate size of envelope address envelopes in fully blocked style correctly and accurately identify forms of address. use the appropriate punctuation copy-type with speed and accuracy appreciate a well displayed letter 6.3. Sub-topics 6.3.1. 6.3.2. 6.3.3. The letter: - Parts and functions - Forms of address Letter styles and punctuation: - Fully Block - Semi Block Envelopes: - Sizes - Types UNIT SEVEN 7.1. Main Topic - Centring 7.2. Terminal Objectives – PSBAT 7.2.1. 7.2.2. 7.2.3. explain the meaning of centring state the principles applicable to display work explain the meaning of invitations, menus, notices an advertisements. 7.3. Sub-topics 7.3.1. 7.3.2. Centring: - Horizontal - Vertical Display: - Menus - Advertisements - Invitation Cards UNIT EIGHT 8.1. Main Topic - Tabulation 8.2. Terminal Objectives – PSBAT 8.2.1. 8.2.2. 8.2.3. 8.2.4. 8.2.5. 8.2.6. 8.3. explain the meaning of tabulation calculate and set starting points in tabular work apply the rules in tabular work type tabular work including figure and signs appreciate neat work copy-type with speed and accuracy Sub-topics 8.3.1. 8.3.2. 8.3.3. Tabulation: - Setting margins and tabular stops - Rules Columnar Display: - Two four columns - Centring headings over columns Display work with figures and signs UNIT NINE 9.1. Main Topic – Business Forms 9.2. Terminal Objectives – PSBAT 9.2.1. 9.2.2. 9.2.3. 9.2.4. 9.3. explain the meaning of business forms identify the use of different business forms prepare and fill in various forms copy-type with speed and accuracy Sub-topics 9.3.1. Business Forms: - Types - Preparations of various forms - Form filling UNIT TEN 10.1. Main Topic -Memorandum 10.2. Terminal Objectives – PSBAT 10.2.1. explain the meaning and use of the memorandum (memo) 10.2.2. name and explain the parts of the memorandum 10.2.3. display the memorandum in various styles 10.3. Sub-topics 10.3.1. Memorandum: - Parts - Styles 10.3.2. Display the memorandum UNIT ELEVEN 11.1. Main Topic – Ink Stencil 11.2. Terminal Objectives – PSBAT 11.2.1. 11.2.2. 11.2.3. 11.2.4. 11.2.5. explain an ink stencil explain the use of the stencil clean the type faces disengage the ribbon cut a stencil speedily and accurately 11.2.6. handle the stencil with care 11.2.7. proof read the stencil 11.2.8. correct the errors 11.3. Sub-topics 11.3.1. Ink Stencil: - Preparation - Cutting - Proof reading - Correcting COMMON BUSINESS ABBREVIATIONS AND TERMS A/c Av. Bal. B/d. B/f Bros. C.A.I. C.W.O. c/d. Cert. c/f. chq. C.N. Co. C/o. C.O.D. Cr. Dept. Dis. Dls. D.N. do. Dr. e.g. E. & O, E. etc. fig. figs. Fo. f.y.a f.y.i Govt. i.e. Inc. Int. Inv. I.O.U. J/A £ Ltd. Max. Memo. Messrs. N/A Account Average Balance in Bookkeeping Brought down in Bookkeeping Brought forward in Bookkeeping Brothers Cash Against Invoice Cash With Order Carried down in Bookkeeping Certificate Carried forward in Bookkeeping Cheque Credit Note or Circular Note when used in banking Company Care of (when used in an address) Cash On Delivery (good to be paid for on delivery) Credit Department Discount Dollars Debit Note Ditto (same as) Debit For Example Errors and Omissions Excepted (from an account) And so on Figure Figures Folio in Bookkeeping For your action For your information Government id est – That is Incorporated Interest Invoice I owe you Joint Account Pound Limited Maximum Memorandum Gentlemen, Sirs (used in an address before the name of firm e.g. Messrs Mulenga Walubita & Co.) Not Applicable N/B No. Nos. O.N.C.O. % P.A. Per Annum Pvt. P.T.O. R/D Re. Recd. Rect. Ref. Sgd. Soc. St. Std. STD Via. Viz Wk. Wks Yrs. & K. n. Take note Number Numbers Or Nearest Cash Offer Per cent Put Away Each year Private Please turnover In regard to Received Received Receipt Registered Signed Society Street Standard Subscriber Trunk Dialling By way of Namely Week Weeks Yours And Kwacha ngwee