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:

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:

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:

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>

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>

Introduction to Commerce

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<h1><strong>INTRODUCTION TO COMMERCE</strong></h1> CONTENT <ol> <li>Meaning and Importance of Commerce</li> <li>Activities which Aid Commerce</li> </ol> <h2></h2> <h2><strong>Definition of Commerce</strong></h2> Commerce is the study of trade and aids to trade. It is concerned with the exchange of goods and services and the agencies that facilitate the exchanges. <h2><strong>Branches of Commerce</strong></h2> There are two <a href="https://classhall.com/lesson/divisions-of-commerce/">branches of commerce</a>: Trade and Aids to Trade. Trade refers to the act of buying and selling of goods and services. Aids to trade refer to the other activities that help facilitate trade. <img class="aligncenter wp-image-15732 size-full" src="https://classhall.com/wp-content/uploads/2018/04/scope-of-commerce.jpg" alt="Introduction to commerce - Branches of commerce" width="587" height="277" /> <p style="text-align: center;"><strong>The Branches of Commerce</strong></p>

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>

Divisions of Commerce

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<h1><strong>DIVISIONS OF COMMERCE</strong></h1> CONTENT <ol> <li>Classification of commerce into divisions</li> <li>Types of Trade: Home Trade; Foreign Trade</li> </ol> <h2></h2> <h2><strong>Classification of Commerce/Divisions of Commerce</strong></h2> <p style="text-align: center;"><img class="wp-image-15732 size-full aligncenter" src="https://classhall.com/wp-content/uploads/2018/04/scope-of-commerce.jpg" alt="Divisions of commerce - branches of commerce" width="587" height="277" /><strong>Divisions of Commerce</strong></p>   <h2><strong>Trade</strong></h2> <h3><strong>The Meaning of Trade</strong></h3> Trade could be defined as the exchange or buying and selling of goods and services. <h3><strong>Divisions of Trade</strong></h3> Trade is basically divided into two, namely; Home Trade and Foreign Trade.

Journals; Ledgers; Classification of Accounts

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<h1><strong>DOUBLE ENTRY BOOK-KEEPING</strong></h1> CONTENT <ol> <li>Meaning of Journals</li> <li>Meaning of Ledgers</li> <li>Classes of Ledger</li> <li>Classification of Accounts</li> </ol> <br> <h2><strong>Meaning of Journals</strong></h2> <strong>Journals are documents which contain the daily records of business transactions.</strong> Information from source documents are first recorded in journals before being transferred to the principal books of account. Journals are called day books because they need to be updated daily. Each record in a journal is called an entry. Journals are also called <strong>books of original entry</strong> or <strong>books of prime entry</strong> because the entries are transferred to a second book i.e. principal book of account. <h2><strong>Meaning of Ledgers</strong></h2> <strong>Ledgers are principal books of account used to record the weekly and monthly transactions from the journal entries</strong>. It is therefore called a book of second or secondary entry because transactions are transferred from the journal entries to it. <h2><strong>Classes of Ledger</strong></h2> The following are the classes of ledger we have:

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