HomeJUPEB Syllabus 2026JUPEB Business Studies Syllabus 2026/2027 & Textbooks

JUPEB Business Studies Syllabus 2026/2027 & Textbooks

By February 4, 2026 JUPEB Syllabus 2026 0 Comments

The JUPEB Business Studies Syllabus 2026/2027 (covering 2022-2026) is designed for direct entry candidates and covers core modules in business environment, finance, management, and marketing. Key areas include business structure, legal/social environment, financial statement analysis, management functions, human resources, marketing strategy, and ICT in business.

The JUPEB Business Studies syllabus is designed for Advanced Level candidates, covering essential business, management, and finance concepts (BUS001 and BUS002) to prepare them for university-level business education. Key topics include business structures, marketing, finance management, organizational behavior, and basic accounting.

The JUPEB Business Studies syllabus (often paired with Economics, Accounting, or Government) focuses on foundational business principles, covering business environments (BUS001/003), finance/accounting (BUS002), and management (BUS004). This A-Level program enables direct entry to 200-level courses like Accounting, Business Administration, Marketing, Banking & Finance, and Human Resource Management.

JUPEB Business Studies Syllabus 2026/2027

COURSE CODECOURSE TITLE CREDIT LOAD
BUS001Business and Its Environment  3 Units
BUS002Finance and Accounting 3 Units

JUPEB FIRST SEMESTER Business Studies SYLLABUS

 JUPEB BUSINESS STUDIES SYLLABUS
SNTOPICSOBJECTIVES
 FIRST SEMESTER
 BUS001: BUSINESS AND IT’S ENVIRONMENT
1ENTERPRISEi. The nature of business
a) Goals of business activity;
b) Concept of adding value,
c) Nature of economic activity,
d) Problem of choice and opportunity cost,
e) Dynamic business environment,
f) Needs of business to succeed,
g) Many businesses

ii. The role of the entrepreneur
a) Qualities of an entrepreneur likely to be needed for success
b) The role of business Enterprise in the development of a business and a country

iii. The social enterprise
a) The range and aims of social enterprises;
b) Triple bottom line economic (financial);
c) Social and environmental targets.
2BUSINESS ENTERPRISEi. Economic sector
a) Primary, secondary and tertiary sector businesses;
b) The public and private sectorsii. Legal structures of businesses
a) Main features of different types of legal structures,
b) Ability to raise finance, appropriateness of legal structure,
c) Sole trader, partnership, private limited companies, public limited companies, franchises, co- operatives, public corporation, and
d) Problems resulting from changing from one legal structure to another.
3SIZE OF A BUSINESSi. Measurement of business size
a) Different measures of measuring the size of a business

ii. Significance of small business
a) Advantages and disadvantages of being a small business,
b) Strengths and weaknesses of family businesses.
c) The importance of businesses and their solein the economy,
d) The role of small businesses as part of the industry structure in some industries.

iii. Forms of business growth
a) Why and how a business might grow

iv. Local, national and multi-national businesses, privatization/nationalization
a) Differences among local, national and multinational businesses;
b) Merits and demerits.
c) Merits/demerits of privatization/ nationalization.
5STAKEHOLDERS IN A BUSINESSi. Role, rights and responsibilities of stakeholders
a) Groups involved in business activity;
b) Roles, rights and responsibilities of stakeholders,
c) Conflict resolution among stakeholders.
6BUSINESS OBJECTIVESi. Objectives and business decisions
a) Corporate aims, corporate objectives, types of objectives, criteria for setting objectives.
7ORGANIZATIONSi. Organization structure
a) Meaning,
b) Forms of organisational structure; merits/demerits of each organisational structure.

ii. Delegation of authority
a) Why executives delegate;
b) Reasons for delegating responsibility;
c) Reasons for not delegating responsibility.

iii. Centralization and decentralization
a) Meaning,
b) Merits and demerits of centralization
8COMMUNICATIONi. Business communication
a) Meaning,
b) Purposes and methods of communication,
c) Role of management in facilitating communication;
d) Barriers to effective communication and solutions
 BUS002: FINANCE AND ACCOUNTING
9BUSINESS FINANCEi. The need for business finance
a) Startup capital,
b) Capital for expansion,
c) Working Capital;
d) Significance of capital and revenue expenditure

ii. Sources of finance
a) Legal structure and sources of finance,
b) Short term/long term finance,
c) Internal/external sources,
d) Factors influencing the sources of finance
10WORKING CAPITAL MANAGEMENTi. Forecasting of cash flows
a) Difference between cash and profits;
b) Cash flow forecasts in practice,
c) Methods of improving forecast

ii. Managing working capital
a) Meaning of working capital;
b) Calculation of working capital;
c) Importance of working capital
11COSTi. Types of cost
a) Fixed, variable, marginal, direct and indirect;
b) Uses of cost information

ii. Break even analysis
a) Uses and limitations of break-even analysis
12ACCOUNTING FUNDAMENTALSi. Income statement
a) Content;
b) Calculation of gross and net profit;
c) Uses and ways to improve
d) Profitability of a business

ii. Balance sheet
a) Meaning and content of balance sheet,
b) Extracting balance sheet;
c) Published accounts and its limitations

iii. Ratio analysis
a) Liquidity ratios;
b) Profitability ratios;
c) Shareholder ratios;
d) Gearing ratio;
e) Practical use of ratios analysis
f) Limitations of ratio

iv. Depreciation
a) Meaning
b) Role and calculaton
13BUDGETINGBudgets

JUPEB Second Semester Courses for Business Studies

COURSE CODECOURSE TITLECREDIT LOAD 
BUS003Management I3 Units
BUS004Management II3 Units

JUPEB SECOND SEMESTER Business Studies SYLLABUS

 SECOND SEMESTER
 BUS003: MANAGEMENT I
14MANAGEMENT AND LEADERSHIPi. Managementii. Leadership
15MOTIVATIONTheories of motivation
16HUMAN RESOURCE MANAGEMENT (HRM)Scope of HRM
17MARKETINGi. Marketingii. Marketsiii. Market research
 BUS004: MANAGEMENT II
18OPERATIONSi. Nature of Operationsii. Operation planningiii. Inventory management
19STRATEGIC MANAGEMENTi. Strategic managementii. Strategic analysisiii. Strategic choiceiv. Strategic implementation

JUPEB Business Studies Textbooks 2026/2027

BUS 001: Business and Its Environment

1. Eric C. Eboh & Jones I. Lemchi (2010). Business Environment in Nigeria States 2010: Tackling the Security Challenges.

2. Sunday A. Enikanselu & Ayodele 1. Oyende (2009). Environment of Business in Nigeria.

BUS 002: Finance and Accounting

1. Robert O. Igben (2009). Financial Accounting 2; 3rd edition. Made Simple Vol.

2. Robert O. Igben (2014). Financial. 1; 4th edition. Accounting Made Simple. Vol.

3. Chinonye L. Emmanuel (2003). Fundamentals of Accounting. 4. Sunday I. Owualah (2010). Principles of Financial Management.

5. Eddy O. Omolehinwa (2014). Foundation of Accounting: An IFRS Approach.

6. Ishola, K.A. (2012). Foundation in Accounting for Tertiary Institutions [In compliance with the requirements for International Financial Reporting. Standards (IFRS)].

BUS 003 & 004 Management I & II

1. Aromoláran, E.A. (2010) Fundamentals of Management (3rd edition). Lagos: Holy Production Ltd.

2. Ayodele A.D. & Stephen O.O. (2009). Introduction to Business Cole, G.A. (2000). Management, Theory and Practice (6th edition). London: DP Publications.

3. Fela Odueyungbo (2009). Business Management: A Practical Approach. 

4. Joseph O. Ojenike (2006). Principles and Contemporary Issues

5. Joseph O. Ojenike (2006) Principles and contemporary issues in Management. 

6. Feter F. Ducker (2007). The Practice of Management.

7. Yalokwu, P.O. (2006) Fundamentals of Management (2nd edition).

8. Owolabi Kuye (2004). Management Concepts and Process: An Expository Approach.


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