BECE Business Studies Syllabus 2026/2027 & Textbooks
The BECE Business Studies Syllabus 2026: covers five core areas: Office Practice, Commerce, Book-keeping, Keyboarding, and Computer Education. Key topics include, among others, business, trade, the, consumer, banking, and basic accounting, aimed at developing, entrepreneurial, skills and, economic awareness.
The BECE Business Studies Syllabus is a comprehensive guide for candidates preparing for the BECE Business Studies examination. It covers Office Practice, Commerce, Book-keeping (Accounting), and Keyboarding/Computer Technology. All components are assessed through multiple-choice questions, except Keyboarding and Computer Technology, which include both practical and multiple-choice assessments.
Aim & Objectives
The BECE Business Studies syllabus aims to equip students with foundational knowledge in Commerce, Office Practice, Book-keeping, and Computer Technology for future employment or further studies. It fosters essential skills in numeracy, communication, and basic computing while introducing concepts of entrepreneurship and the national economy.
Scheme of Examination & Marking Guide
The BECE Business Studies syllabus 2026/2027 covers Office Practice, Commerce, Book-keeping, and Keyboarding across Basic 7-9, focusing on foundational business principles. The exam typically consists of an Objective section and an Essay section (Section B) requiring knowledge of production, trade, and financial records. Marking emphasizes accuracy in book-keeping, detailed explanations of business concepts, and application of office procedures.
BECE Business Studies Syllabus 2026/2027
| BASIC EDUCATION CERTIFICATE EXAMINATION (BECE) BUSINESS STUDIES SYLLABUS | |||
| THEME 1: BUSINESS STUDIES | |||
| S/N | SUB-THEME | TOPIC | OBJECTIVE |
| 1 | OVERVIEW | I. Introduction to business studies | a. Meaning of business studies b. Importance of business studies c. Components of business studies i. Office practice ii. Commerce iii. Book keeping iv. Keyboarding/Computer d. Career opportunities |
| THEME 2: OFFICE PRACTICE | |||
| S/N | SUB-THEME | TOPIC | OBJECTIVES |
| 1 | THE IDEAL OFFICE | I. The Office | a. Meaning of Office b. Types of Office: i.Small office ii.Large office c. Functions of Office d. The different offices in an organisation |
| 11. Office Staff | a. Clerical staff: i. Meaning of Clerical Staff ii. Functions of Clerical Staff iii.Qualities of a clerical staff b. Confidentiality of office information | ||
| III. Right Attitude to Work | a. Meaning of Punctuality and Regularity b.Attributes of Punctuality and Regularity c. Meaning of devotion to duty d. Effects on productivity and development | ||
| IV.The Reception Office | a. Meaning of Reception Office b. The Receptionist: i. Meaning ii. Importance iii. Qualities c. How to receive and treat visitors d. Appropriate office dress code e. Documents handled by the Receptionist | ||
| V. Offce Procedure | a. Meaning of Office Procedure b. Importance of Office Procedure c. Procedures for: i. Preparing bills ii. Invoice iii. Receipts d. Procedures for payments by: i. Cash ii. Bank transfer iii. Cheque iv. Bank draft v. E-payment e. Imprest Account: i. Balance ii. Restoration of Imprest f. Store Records: i. Meaning of Store ii. Meaning of Store Records iii. Procurement iv. Procedure for Store Procurement v. Importance of Stock Taking vi. Delive Note/Gate Pass | ||
| 2 | OFFICE ACTIVITIES | I. Departments in an Office/ Organization | a. Various Departments in an Organisation: i. Administrative ii. Purchasing iii.Accounting iv. Sales v. Personnel vi. Planning vii. Transport etc b. Functions of various departments |
| II. Office Correspondence | a. Correspondence records: i. Types ii. Uses b.Ways mails come into an Organisation c. Handling of mails | ||
| III. Office Documents | a. Meaning of Office Documents b. Types of Office Documents c. Sales Documents: d. Purchase of document i. Preparation ii. Uses | ||
| IV. Office Equipment | a. Office Equipment i. Meaning ii. Identification iii. Types iv. Importance v. Uses | ||
| THEME 3: COMMERCE | |||
| S/N | SUB-THEME | TOPIC | OBJECTIVE |
| 1 | ACTIVITIES THAT AID COMMERCE | I. Introduction to Commerce | a. Meaning of Commerce b. Importance of Commerce c. Activities |
| II. Division of Commerce | a. Commerce and its Divisions b. Types of Trade i. Home Trade: – Wholesale – Retail ii. Foreign Trade: -Export -Import | ||
| III. Production | a. Meaning of Production b. Types of Production c. Industry: i. Extractive ii. Manufacturing iii Constructive d. Commerce: i. Trade ii. Aids to trade e. Services f. Effects of production on the environment/society | ||
| IV. Factors of Production | a. Land b. Labour c. Capital d. Entrepreneur | ||
| V. Types of Occupation | a. Meaning of Occupation. b. Divisions of Occupation: i. Primary ii. Industrial iii. Commercial vi. Services c. Factors which affect Occupation d. Differences between Direct and Indirect services | ||
| VI. Honesty in Business | a. Meaning of Truthfulness b. Attributes of Truthfulness c. Factors that cause people to lie d. Rewards for being Truthful e. Consequences of not being Truthful f. Meaning of Fair Play g. Attributes of Fair Play | ||
| VII. Ethics in Sourcing Chemical/Need for Monitoring and Control of Chemical | a. Meaning of chemicals b. Chemicals suitable and not suitable for use c. Need for monitor and control of food, drugs and chemicals d. Meaning of Ethics e. Ethics of sourcing chemicals: i. Licensed chemicals vendors ii. Good techniques of handling chemicals iii. Proper disposal of chemicals iv. Good distribution | ||
| VIII. Trade | a. Meaning of Trade b. Importance of Trade c. Forms of Trade: i Home Trade ii. Foreign Trade d. Aids to trade: i. Banking ii. Insurance iii. Advertising iv. Communication v. Transport vi Tourism vii.Warehousing viii. Commerce d. Roles of custom and excise in foreign trade | ||
| IX. Market | a. Meaning of Market b. Features of Market c. Types of Market: i. Capital ii. Money iii. Commodity d. Institutions and instruments traded in each Market e. Careers in the Capital Market f. Buying and selling: i. Meaning ii. By cash iii. By credit g. Transactions: i. Costs of sale ii. Mark up iii.Turnover iv. Profit | ||
| X. Distribution | a. Meaning of Distribution b. Channels of Distribution: i. Producer/Manufacturer ii Wholesaler iii. Retailer iv. Consumer c. Functions of each of the Channels of Distribution d. Licenced Chemical Vendors e.HandIing and distribution of chemicals f. Effects of wrong handling of chemicals g. When production ends. | ||
| XI. Bank Service | Commercial Bank: i. Definition ii. Bank Services iii. Ethical issues in banking | ||
| XII. Insurance | a. Definition of Insurance b. Insurance services c. Types of Insurance policies: i. Vehicle ii. Fire iii. Burglary iv. Marine v. Life assurance vi. Pension vii. Health d. Benefits of Insurance | ||
| XIII. Transportation | a. Meaning of Transportation b. Importance of Transportation in commerce c. Types of Transportation: i. Road ii. Air iii. Rail iv. Water v. Pipeline d. Advantages of each type of Transportation e. Disadvantages of each type of Transportation | ||
| XIV. Advertising | a. Meaning of Advertising b. Types of Advertising c. Functions of Advertising d. Advertising Media: i. Radio ii. Television iii. Magazine etc | ||
| XV. Communication | a. Meaning of Communication b. Means of Communication: i. Post ii. Telephone iii.Wor1d Wide Web iv. Courier Services c. Importance of Communication in business d. Services provided by Communication Agencies: i. Postal and Telegraphic Services ii. Telephone Services iii. Intemet iv. Courier Services | ||
| 2 | ENTERPRENEURIAL SKILL | I. Entreprenuership | a. Meaning of: i. Entrepreneurship ii. Enterprise iii. Self-employment b. Facilities available for self employment c. Successful Entrepreneurs in: i. Locality ii. Nigeria iii. Intemational |
| II. Importance of entreprenuership | Importance of entrprenuership | ||
| III. Forms of Business Organisation | a. Types of Business Organisation: i. Sole Proprietorship ii. Partnership iii. Limited Liability Companies iv. Co-operative Societies b. Advantages and disadvantages of each form of business | ||
| IV. Personal Qualities of an Entrepreneur | Personal qualities | ||
| V. Business Opportunity | a. Meaning of Business Opportunities b. Types of Business Opportunities: i. Local ii. National iii. International | ||
| VI. Setting Simple Business Goals | a. Simple Business Goals: i. Meaning ii. Strength iii.Weaknesses iv. Opportunities v. Threats | ||
| Vll. Simple Single Business Plan | Simple Single Business Plan b. Procedure for drawing up Simple Sin Business | ||
| 3 | CONSUMER AND SOCIETY | I. Consumer, Market and Society | a. Meaning of: i. Consumer ii. Market iii.Society b. Need for Consumer Education c. Importance of Consumer Education d. Consequences of Lack of Consumer Education |
| II. Consumer Rights | a. Meaning of Consumer Right b. Origin or Consumerism c. Eight Universal Consumer | ||
| III. Responsibilities of a Consumer | a. Meaning of Consumer Responsibility b. Responsibi!ities of the Consumer | ||
| IV. Shopping Tips | a. Meamng of Needs and Wants b. Differences between Needs and Wants c. Making decisions about Needs and Wants d. Impulse buying e. Effects of Impulse buying f. After sales services: i. Warranty ii. Installation etc | ||
| V. Consumer Protection Agencies | a. Consumer Protection Agencies: i. Meaning ii. Need iii. Regulators -Consumer Protection Council (CPC) -Nieerian Communications Commision (NCC) -Standards Organisation of Nigeria (SON) -Nigerian Electricity Regulatory Commission (NERC) – Agency for Food and Drue Administration and Control (NAFDAC) b. Roles and Responsibilities of Consumer Protection Agencies | ||
| VI. How to Make Complaints | a. Meaning of Complaint b. Justified Complaint c. Unjustified Complaint d. Steps in lodging a Complaint e. Writing a Complaint Letter f. Reasons for banning chemicals not suitable for use g. Procedure for banning chemicals not suitable for use h. Reasons for restricting chemicals not suitable for use i. Procedures for restricting chemicals not | ||
| VII. How to Seek Redress | a. Meaning of Consumer Rights and Redress b.Ways of seeking redress c. Benefits of providing redress | ||
| THEME 4: BOOK-KEEPING | |||
| S/N | SUB-THEME | TOPIC | OBJECTIVES |
| 1 | BOOK-KEEPING AS AN EFFECTIVE TOOL IN BUSINESS | I. Introduction to Book-keeping | a. Meaning of Book-keeping b. Importance of Book-keeping c. Essential qualities of Book-keeping d. Common Book-keeping |
| II. Book-keeping Ethics | a.Transparency,Accountability and Probity (TAP): i. Meaning of TAP ii. Need for TAP iii. Attributes of TAP b. Due Process: i. Meaning ii. Operation | ||
| III. Personal Finance | a. Meaning of Personal Finance b. Sources of finance for individual c. Consumption and Choice d. Scale of Preference e. Modesty. i. Meaning ii.Attributes: – Simplicity -Living within ones means – Contentment f. Effects of living modestly: – Self-control -Low tendency of corrupt practices | ||
| IV. Petty Cash Book | a. Meaning of Petty Cash Book b. Columns in a Petty Cash Book c. Recording receipts and payments in a Petty Cash Book d. Preparation of Petty Cash Book e. Imprest System: i. Petty Cash ii. Retirement iii. Reimbursement | ||
| V. Cash Book | a. Meaning of Cash Book b. Types of Cash Book: i. Single Column ii. Two Column iii. Three Column c.Items on Cash Book: i. Cash Column ii. Bank Column iii. Discount Column d. Preparation of Cash Book | ||
| VI.TriaI Balance | a. Trial Balance: i. Meaning ii.Uses b. Balances that form the Trial Balance c. Fomation Of Trial Balance from Ledger d. Identification of Balance Sheet items on Trial Balance | ||
| VII. Trading. Profit and Loss Account | a. Purpose of Trading. Profit and Loss Account b. Trading Account c. Profit and Loss Account d. Rules for constructing Simple Profit and Loss Account | ||
| Vlll. Balance Sheet | a. Balance Sheet: i. Meaning ii. Content iii. Uses b. Classification of Items: i. Assets ii. Capital iii. Liabilities c. Preparation of simple balance sheet | ||
| THEME 5: KEYBOADING | |||
| S/N | SUB-THEME | TOPIC | OBJECTIVES |
| 1 | BASIC KEYBOARDING SKILLS | I. Introduction to Keyboarding | a. Meaning of Keyboarding b. Importance of Keyboarding c. Correct sitting posture for Keyboarding |
| II. Parts of Computer | a. Uses of Computer Keyboard b. Differences and Similarities with typewriter and computer keyboard | ||
| III. Care of the Computer | a. Care ofthe Computer b. Items used for the care of the Computer | ||
| IV. Correct Keyboarding Techniques and Home Row keys | a. Keyboard Rows: i. Top ii Upper iii. Home iv. Bottom b. Two divisions Of the keyboard: i. Left hand side ii. Right hand side | ||
| V.Printer Correction Signs | Proof reader’s Marks and Signs: i. Identification ii.Uses or each | ||
| VI. Speed Development and Accuracy Skills | a. Alphabetic sentence drills b. One-line sentence drills c. Accuracy and speed drills burst of one to ten minutes | ||
| VII. Techniques Development in Keyboarding | a. Create Tables b. Techniques of using the Create Table function c. Line space regulator: i. Description ii. Uses iii. Techniques of use d. Enter key: i. Description ii. Uses iii. Techniques of use | ||
| VIII. Business Letters | a. Parts of Business Letters: i. Heading ii. Opening iii. Body iv. Closing v. Layout. b. Printin of Assignment | ||
| 2 | KEYBOARDING APPLICATIONS | I. Alphanumeric | a. Identification of Alphanumenc Keys b. Soft touch manipulation |
| II. Basic Service Keys | a. Correct finger placement on the basic service keys b. The manipulation of the basic service keys trsin soft touch | ||
| III. Correct Spacing and Punctuation Marks | a. Identification of Correct Spacing and Punctuation Marks b. Correct finger placement c. Correct use Of punctuation mark keys d. Corrects spacing after punctuation marks | ||
| IV. Paragraphing | a. Methods of Parayaphing: i. Blocked ii. Indented iii.Hanging | ||
| V. Page Setup | Page Setup i. New page ii. Correct page alignment iii. Production of document | ||
| VI. Memorandum and | a. Meaning ofMemorandum b. Features of Memorandum c. Format of Memorandum d. Meaning of E-mail e. Features Of E-matl f. Fomat of E-mail | ||
| VII. Simple Tabulation | a. Simple Tabulation b. Table Creation c. Keyboarding Items into a Table | ||
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BECE Business Studies Textbooks 2026/2027
- Inanga and Ebun C. Ojo. Business Studies for Junior Secondary Schools 1.2 and 3, Spectrum Books.
- O.A Lawal et al.Business Studies for Junior Secondary Schools l. 2 and 3, PTF Low Price. Reprinted.
- Odinna et al, Business Studies for Junior Secondary Schools 1, 2 and 3, CESAC.
- Ehiametalor et al. Junior Secondary Business Studies Books l. 2 and 3, West African Books.
- Frank Fiifi Odoom, Business Studies for Junior Secondary, Schools 1.2 and 3, Onibon-oje Press B.O.
- Okereke et al. Current Business Studies for JSS 1, 2and3, MIS.FAV.
- Adekunle K.O, Basic concepts of Business studies for upper level 7-9 Books 1-3, Holad Publishers Ibadan.
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