Business Studies

THREE COLUMN CASH BOOK

This is made up of cash column, bank column and discount column on both sides of the cash book. CASH DISCOUNT: This is an allowance received or reduction made when cash is paid promptly. It is classified into discount allowed and discount received. Discount Allowed – Is an allowance or reduction given by the business […]

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PETTY CASH BOOK

A petty cash book is a cash book used for recording small or minor expenses of the business. Petty means small, the minor expenses may include postage stamp, carriage, telegram, stationary, telephone, envelopes etc. To establish the petty cash an amount called cash float is disbursted to the petty cashier in the beginning of a

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THE CLERICAL STAFF

THE CLERICAL STAFF The office staff/clerical officer An officer staff or a clerical officer is an employee or a worker of an organisation who perform clerical and administrative duties in an office. A clerk who keeps records concerning the financial transactions of the organisation is called an account clerk.   Clerical Works or duties Some

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DUTIES OF A RECEPTIONIST

The duties of a receptionist can be divided into two namely: Receiving callers or visitors Handling Telephone calls Receiving callers or visitors She receives visitors warmly She must make an appointment with visitors She makes visitors comfortable while waiting for an office She must receive and give information concerning the organisation She must direct the

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BUSINESS LETTERS

BUSINESS LETTERS  INTRODUCTION: A business letter is also known as an official or formal letter. Some of the distinguishing features of a formal letter are: (i) the two addresses of the addressee and the addresser, (ii) the salutation, etc   LAYOUT This is the style of display of a letter. There are two styles which

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ERASING TECHNIQUES

ERASING TECHNIQUES   ERASING TECHNIQUES                                                            In typewriting work, errors and mistakes must be corrected. To produce accurate documents all errors must be neatly corrected. When errors are found in a typed work, the following materials can be used to erase the error: Typing eraser Correction fluid Correction paper   Typing Eraser If the typewriter eraser

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