Plan for Junior Certificate Business Studies

							Plan for Junior Certificate Business Studies - Content
        FIRST YEAR
    Income
    Expenditure
    Budgeting (Ordinary Level only)
    Household Accounts
    Business Documents, using Day books for invoices and credit notes
    Communications
    The Consumer
    Banking for individuals and businesses
    Economic Background
    National Budget


    SECOND YEAR
    Forms of Business Ownership
    Final Accounts (without adjustments)
    Revise day books and post to the ledgers
    Petty cash book
    Insurance for households and for businesses
    Marketing
    Delivery Systems
    Foreign Trade
    Borrowing for individuals and for businesses
    The person at work
    Being an employer
    Industrial Relations
    Information Technology

    THIRD YEAR
    Farm accounts
    Service firm accounts
    Club accounts
    Final accounts (including adjustments)
    Control accounts
    Reporting on accounts
    Journal entries – sale and purchase of fixed assets, capital, writing off bad
     debts
    Chain of Production and Channels of Distribution
    Revise budgets, and teach higher level budgets
    Revise books of first entry