The Need for Monitoring and Control of Chemicals

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<h1><strong>THE NEED FOR MONITORING AND CONTROL OF CHEMICALS</strong></h1> CONTENT <ol> <li>Meaning of Chemicals</li> <li>Chemicals Suitable for Use and Not Suitable for Use</li> <li>Need for Monitoring and Controlling Food, Drugs, and Chemicals</li> <li>Ways of Controlling Chemicals</li> <li>Effects of Lack of Monitoring of Chemicals</li> <li>Misuse and Improper Distribution of Chemicals</li> </ol> <br> <h2><strong>Meaning of Chemicals</strong></h2> Chemicals are compounds or substances that are artificially prepared or purified. Chemicals are substances used in chemistry or produced by a chemical reaction or process. Chemicals can be solid, liquid or gas. Examples are ice, gold, petrol, water, salt, cooking gas etc. They can be grouped into suitable and unsuitable chemicals. <h2><strong>Chemicals Suitable for Use and Not Suitable for Use</strong></h2> <h3><strong>Suitable Chemicals</strong></h3> A chemical is considered to be suitable when its use does not bring any bad (or negative) effect on health or pose danger to lives and properties. Examples are flavourings, spices and preservatives for foods. <h3><strong>Unsuitable Chemicals</strong></h3> A chemical is said to be unsuitable when its use leads to adverse effects on lives, property and environment. Examples are caustic acids, ammonia, cyanide, etc.

Introduction to Business Studies

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<h1><strong>INTRODUCTION TO BUSINESS STUDIES</strong></h1> CONTENT <ol> <li>Meaning and Scope of Business Studies</li> <li>Importance of Business Studies</li> <li>Components of Business Studies: Office practice, Commerce, Financial Accounting/Book Keeping, Computer Studies, Keyboarding/Typewriting</li> <li>Career Opportunities</li> </ol> <strong> </strong> <h2><strong>Meaning of Business Studies</strong></h2> Business Studies may be defined as a combination of inter-related business subjects which lead to learning of basic knowledge and skills. It is a course in education that is designed to cover the basic elementary knowledge and skills in organizing business enterprises as well as general office administration. <h2><strong>Importance of Business Studies</strong></h2> The following are the importance of Business Studies: <ol> <li>Acquisition of basic knowledge of Business Studies.</li> <li>The development of basic skills in office practice.</li> <li>The preparation of students for further learning in Business Studies</li>

Introduction to Book-keeping

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<h1><strong>INTRODUCTION TO BOOK-KEEPING</strong></h1> CONTENT <ol> <li>Meaning of Book-keeping</li> <li>Importance of Book-keeping and Parties Interested in Book-keeping</li> <li>Essential Qualities of a Book-keeper</li> <li>Common Book-keeping Practices</li> </ol> <br> <h2><strong>Meaning of Book-keeping</strong></h2> Book-keeping may be defined as the art of recording business transactions in a systematic manner so that the books of account will reveal at any time the financial position of the business to the owner and other stakeholders in the business <h2><strong>Importance of Book-keeping</strong></h2> Every business organization keeps daily records of their financial transactions. Therefore, the importance of bookkeeping becomes necessary for the following reasons: <ol> <li>It is for easy reference of business financial records.</li> <li>It shows an accurate standing position of business in relation to its customers i.e. what is owed and what is owed by the firm</li> <li>It reveals profits and losses position to the company through trading, profit and loss account.</li> <li>It provides information to members of the public who are interested in the business through the balance sheet.</li> <li>Auditors use the books to issue their audit reports.</li> <li>The records kept help in management decision-making.</li> <li>The records project the image of the business to the public.</li> <li>It is a means by which finances of a business can be controlled.</li> </ol>

Meaning, Types and Functions of Office

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<h1>THE OFFICE</h1> CONTENT <ol> <li>The Meaning and Types of Office</li> <li>Functions of an office</li> <li>The Different Office Departments in an Organization</li> </ol>   <h2><strong>Meaning of Office</strong></h2> An office is defined as a room set aside in an organization for all clerical activities. An office can also be defined as a place where the planning and organization in connection with the production and distribution of goods and services are done. Examples of offices are the principal’s office, Banks, Restaurant, Shops etc. In the Principal’s office, records of both students and staff are kept. <strong> </strong> <h2><strong>Types of Office</strong></h2> There are two types of office namely, a small office and a large office. <h3><strong>A Small Office </strong></h3> A small office is usually found in a small organization because the volume of clerical activities is small. A small office usually has one to ten clerical workers. Example of small office are a trader’s shop, the Principal office Patent Medicine shop etc. <h4><strong>Advantages of a Small Office </strong></h4> A small office has the following advantages: <ol> <li>The workers perform a wide variety of duties thereby reducing monotony of work and idle time.</li> <li>It assists workers to learn more of office skills.</li> <li>Workers are able to learn more about the activities within the whole business.</li> <li>The workers enjoy a close relationship with their employers, customers and suppliers.</li> </ol> <h4><strong>Disadvantages of a Small Office</strong></h4> The following are the disadvantages of a small office:

Source Documents

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<h1><strong>SOURCE DOCUMENTS</strong></h1> CONTENT <ol> <li>Meaning of Source Document</li> <li>Importance of Source Documents</li> <li>Types of Source Documents</li> </ol> <br> <h2><strong>Meaning of Source Document</strong></h2> Source documents may be defined as original documents on which monetary transactions are recorded, which provide necessary information for the preparation of books of original entry. It can also be defined as original documents on which information is recorded about business transactions. Transactions are the major feature of any business. The business transactions take place when goods and services are transferred from one person to another. There are two types of transaction namely cash and credit transaction. Cash transaction means that money is paid immediately the transaction occurs. Credit transaction means that payment for what is bought or sold is made at a later date. <h2><strong>Importance of Source Documents</strong></h2> The following are the importance of source documents:

Meaning, Functions and Qualities of a Clerical Staff

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<h1><strong>CLERICAL STAFF</strong></h1> CONTENT <ol> <li>Meaning of Clerical Staff</li> <li>Qualities of a Clerical Staff</li> <li>Duties of a Clerical Staff</li> <li>Confidentiality of Office Information</li> </ol> <br> <h2><strong>Meaning of Clerical Staff </strong></h2> A clerical staff is someone who is employed either in a private business organization or government establishment to perform clerical duties with a corresponding payment of wages called salary. A clerical staff is also referred to as a clerk. A clerk can also be defined as someone who does routine duties in an office. Such duties include: record keeping, staffing service, filing of documents, etc. Examples are typists, account clerks, messengers, etc. <strong> </strong> <h2><strong>Qualities of a Clerical Staff </strong></h2> Qualities of a Clerical Staff are divided into two: Personal Qualities and Job Qualities <h3><strong>Personal Qualities of a Clerical Staff</strong></h3> The personal qualities of a clerical staff include the following:

Journals

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<h1><strong>JOURNALS</strong></h1> CONTENT <ol> <li>Meaning of Journal</li> <li>Format of a Journal</li> <li>Types of Journal</li> <li>Purchase Day Book or Purchases Journal</li> <li>Sales Journal</li> <li>Returns Outward Day Book and Returns Inward Day Book</li> </ol>   <h2><strong>Meaning of Journal</strong></h2> A journal is a document which contains the daily records of business transactions. Each record in a journal is called an entry. The journal is called a book of original entry because its entries are transferred to a second book. <h2><strong>Format of a Journal</strong></h2>

The Right Attitude to Work

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<h1><strong>THE RIGHT ATTITUDE TO WORK </strong></h1> CONTENT <ol> <li>The Concept of Work and Attitude</li> <li>Punctuality and Regularity</li> <li>Devotion to Duty</li> </ol> <h2></h2> <h2><strong>The Concept of Work</strong></h2> Work can be defined as any activity that a person is engaged in, in order to earn a living. <h2><strong>The Meaning of Attitude</strong></h2> Attitude is the way one thinks about or behaves towards things, persons or situations. Attitude can either be right or wrong, positive or negative, good or bad. <h2><strong>Having Right Attitude to Work</strong></h2> This means consciously choosing to have a positive state of mind towards what you do. You as an individual determine your attitude. <h2><strong>Attributes of a Right Attitude to Work</strong></h2> There are some attributes that show that one has a right attitude to work. These are:

Double Entry Book-keeping

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Unfortunately we could not locate the table you're looking for.<h1><strong>DOUBLE ENTRY BOOK-KEEPING </strong></h1> CONTENT <ol> <li>Meaning of Double Entry Book-keeping</li> <li>Double Entry Treatment of Assets</li> <li>Double Entry Treatment of Liability</li> <li>Double Entry Treatment of Expenses</li> </ol>   <h2><strong>Meaning of Double Entry Book-keeping</strong></h2> Double entry book-keeping means that every debit entry must have a corresponding credit entry. This is a principle or rule that is followed globally in book-keeping system. <h2><strong>Further Explanation</strong></h2> The fundamental concept of accounting is that every business transaction in money or money-worth has two effects: the receipts of a benefit by one account and the giving of a like benefit by another account. Thus, if a value is given, it is also received. The meaning of this is that where there is a giver, there is also a receiver who is called a debtor. The first Golden Rule of bookkeeping therefore states that, <strong>you debit the receiver and credit the giver.</strong> In the process of debiting the account receiving the value and crediting the account surrendering the value, you end up recording every transaction twice, once as a debit entry and again as a credit entry. In effect, <strong>every credit entry must have a corresponding debit entry, and every debit must have a corresponding credit entry.</strong>

Departments in an Office/Organisation and their Functions

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<h1><strong>DEPARTMENTS IN AN OFFICE/ORGANIZATION AND THEIR FUNCTIONS</strong></h1> CONTENT <ol> <li>Kind of Offices in an Organization</li> <li>Meaning of Department</li> <li>Various Departments and their Duties in an Organization</li> </ol>   <strong>Kind of Offices in an Organization</strong> There are generally two kinds of offices in an organization. These are general office and departmental office. <ol> <li><strong>General Office</strong>: This office deals with all the activities in the day to day running of the organization. The Administrative Manager is the head of this office. His responsibility is to coordinate the various activities of other offices. He controls the office workers, employs and deploys them to the department where their services are needed.</li> <li><strong>Departmental Office</strong>: Departmental offices are set up as supporting unit to assist the department in performing their day to day clerical activities. In each departmental office, there are departmental heads that controls the works of the subordinate.</li> </ol> <strong>EVALUATION</strong> <ol> <li>How many kinds of offices are there in an organization?</li> <li>Explain the duties of each of these offices.</li>

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