COMMERCE
Ministry of Secondary Education / IGE / IP – TST / TEACHING GUIDE 2021 Page | 266
Hours per week: 2 HRS
Subject: COMMERCE
Annual minimum: 44 HRS
Class: FORM FOUR Coefficient: 2
Subject Objectives:
This subject aims at giving the students the following competences:
• Awakens enterprise spirit in the student;
• Sensitize the student to the resources and needs of the environment;
• Identify the importance of Commerce;
• Explore the Commercial world
TOPIC CONTENTS COMPETENCES DUR.
1.1 Notion of Commerce Candidates will be assessed
1.2 Objectives and the role of on their ability to:
Commerce -Define Commerce
1.3 Importance of Commerce -Identify the types of
1.4 Classification of Commerce commerce activities
activities -Identify the different stages
1-COMMERCE of production, factors, 08H
rewards, and the division of
labor
-Identify trade function, role,
and qualities,
-Identify Benefits of
commerce.
2.1 Notion of the Enterprise Learners will be able to:
2.1.1 Examples of the enterprise -Define an enterprise and
2.2 Elements constituting the give examples
enterprise -Identify the different classes
2.3 Classification of the enterprise of enterprise
according to the nature of its activity, - Identify the different
types, and size of operation departments and services of
2.4 Organization: different services or the enterprise,
2-ENTERPRISE 08H
departments (production, storage -Illustrate the flow of
administration, commercial activities activities in the enterprise
etc. -Explain small and medium
2.5 Flow of activity in the enterprise: sized enterprise with
the exploitation cycle of commercial examples.
and industrial enterprises.
2.6 Economics and social role of the
enterprise
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3.1 Sole proprietor: meaning, Learners will be able to:
advantages, and disadvantages -identify the advantages of
3.1.1 Sources of Capital (finance) to sole proprietorship business
the sole proprietorship business over partnership,
3.2 Partnerships: meaning, advantages -Identify the differences/
and disadvantages similarities between the
3-BUSINESS 3.2.1 Types of partnerships public and private
OWNERSHIPS 3.3 Limited Companies (public and partnerships,
14H
AND BUSINESS private) Explain the dissolution of
UNITS 3.3.1 Advantages and disadvantages partners
of limited liability companies - explain the partnership
3.4 Public Co-operations deed, article of association,
3.5 Co-operatives memorandum of association,
3.6 Stock exchange - Identify the sources of
finance to partnership
business
4.1 Sales contract Learners will be expected to:
4.2 Credit Sales -define the basics terms
4.3 Hire Purchase used in buying and selling
4.4 Conditional Sales operations
4.5 Other forms of credits -identify the different types of
4.6 Documents used for buying and credit retailing,
selling - identify the supplier and the
4.7 Invitation to tender, estimate and customer
4-BUYING AND
quotation -bring out the advantages
SELLING 14H
4.8 Documents concerning order- order and disadvantages of credit
OPERATIONS
forms, order letters. Subscription forms sales
etc -illustrate using the various
4.9 Documents concerning invoicing – documents,
different forms of invoices, calculation - state the terms of delivery
of taxes, discounts, credit/debit notes involved
4.10 Documents concerning delivery - fill the documents involved,
and storage – delivery note, stock card
etc
Ministry of Secondary Education / IGE / IP – TST / TEACHING GUIDE 2021 Page | 268
Hours per week: 2 HRS
Subject: COMMERCE
Annual minimum: 44 HRS
Class: FORM FOUR Coefficient: 2
Subject Objectives:
This subject aims at giving the students the following competences:
• Awakens enterprise spirit in the student;
• Sensitize the student to the resources and needs of the environment;
• Identify the importance of Commerce;
• Explore the Commercial world
IND.
TOPICS CONTENTS COMPETENCES
DUR.
1.1 Definition of middlemen Learners will be to:
1.2 Distributors as intermediaries of -Identify the different types of
trade intermediaries,
1.2.1 Wholesalers- - Functions. - identify the various types of
-services to producers, retailers and warehouses and their
consumers. functions 08H
1- 1.2.2 Retailers – Functions. -State the different functions
INTERMEDIARIES -Services to wholesalers and of the intermediaries,
OF TRADE consumers. -differentiate the forms of
1.3 Forms of retail organizations eg retail organizations,
Chain stores, Department stores, - state reasons for the
supermarkets, HYPERMARKETS, survival of small firms,
MAIL Order Business, etc -state the advantages of self-
1.4 Distribution channels service
2. 1 Definition and types of trade Learners will be able to:
agents, -identify the different trade
2.2 Factors agents,
2.3 sales representatives -identify the role of the
2- TRADE
2.4 Business agents different trade agents and
AGENTS 08H
2.5 Auctioneers their conditions of operation
2.6 Forwarding agents -state the importance of
2.7 Del credere agent warehousing.
2.8 Warehousing
3.1 Functions and importance of Learners will be assessed on:
the Post Office -uses and Functions of the
3.2 Various services: The mail Post Office,
3- POST AND
services and the financial services -Various services provided by
TELECOMMUNIC
of the post office the Post office 08H
ATIONS
3.3 Importance of -state the importance of
Telecommunications services telecommunication services
3.3.1 Telephone
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3.3.2 Telegram -explain the recent
3.3.3 Telex innovations in the Post and
3.3.4 Telex fax or Facsimile, E- telecommunication sector in
commerce and other means of Cameroon
modern telecommunications
4.1 General Notions, Learners will be able to:
4.1.1 Transport contracts –
obligations of parties; documents to
prove contract
4.1.2 importance of transport to the
economy -identify the modes of
4.2 Inland Transport transport in Cameroon,
4.2.1 Definitions -establish transport contracts,
4.2.2 Road – Classification and -identify the various
examples of road transporters; documents used in the
documents used, advantages and transport sector,
disadvantages of roads transport. -explain the recent
4.2.3 Inland waterways and canals development in the transport
– importance and examples. 5.4 sector,
Railways – importance and
advantages over other means of
transport systems.
4.2.4 The national railway
corporation in Cameroon
4.2.5 Pipeline Transport
4.3 SEA TRANSPORT
4.3.1 Definition of Conference,
4-TRANSPORT freight and freight rates
10H
4.3.2 Cameroon shipping Lines
(CAMSHIP) – Notion of its activities
and membership of conferences,
economic role etc.
4.3.3 National Ports Authority and
the National shipper’s council (their
role and importance)
4.3.4 Middlemen and
documentation used in sea
transport
4.3.5 Types of Liners.
4.3.6 Containerization.
4.3.7 Terms associated with the
contract of shipment.
4.3.8 Advantages and
disadvantages of sea transport.
4.4 AIR TRANSPORT
4.4.1 Importance of air transport to
Commerce
4.4.2 Advantages and
disadvantages
4.43 Cameroon Airline Corporation
5 -BANKING 5.1 Definition and role of the bank. Learners will be able to:
SYSTEM - Identify the role of banks. 10H
Ministry of Secondary Education / IGE / IP – TST / TEACHING GUIDE 2021 Page | 270
5.2 Importance of the banking -identify micro finance
system to the economy of the establishments in Cameroon
country. (types of products offer)
5.3 Kinds of banks. - Identify the procedure to
5.4 Central bank (BEAC). open and close Accounts,
5.5 functions and economic role. -identify money transfer
5.6 Monetary policy agencies, their examples and
5.5.1 Commercial bank advantages,
5.5.2 Merchant banks -Carry out bank transactions.
5.5.3Development banks and roles - Carry out cash operations.
and other financial institutions. - Explain the different types of
5.7 Cash operations banks and the recent
5.7.1 Deposits, different types of developments in the banking
deposit account for customers and sector.
remittances.
5.7.2 Payment on behalf of
customers
5.7.3 Bank clearance, travelling
assistance.
5.7.4 Discount operations.
5.8 Loans and advances.
5.8.1 Types of credit
5.8.2 Loans to individuals
5.8.3 Secured Loan (Mortgage,
Securities, stocks and shares, other
securities.
5.9 Banking Commission for
Central African States (COBAC).
5.9.1 Control of Banking system in
Cameroon.
5.9.2 National Credit council
5.9.3 Commission for Credit
Establishment
5.9.4 Professional association for
credit establishment (study their
roles only)
5.9.5 Cheques.
Ministry of Secondary Education / IGE / IP – TST / TEACHING GUIDE 2021 Page | 271
Hours per week: 2 HRS
Subject: COMMERCE
Annual minimum: 22 HRS
Class: FORM FIVE Coefficient: 2
Subject Objectives:
This subject aims at giving the students the following competences:
• Enterprise and entrepreneurial spirit;
• Identify the resources and needs of his environment;
• Identify the importance of Commerce;
• Identify constraints to commerce;
• Explore the commercial world
TOPICS CONTENTS COMPETENCES DUR
1.1 Turnover -define turnover
1.2 Rate of turnover -Identify gross profit and net
1.3 Balance sheet operations profits through simple
1.4 Profits and losses calculations
1-BUSINESS 1.5 Capital -identify the elements of a
08H
PERFORMANCE 1.6 Return on capital invested balance sheet, differentiating
assets from liabilities
- illustrate on the various
types of ratios used in
business transactions.
2.1 Advertising -identify the different
2.1.1 definition and objectives marketing communication
2.1.2 nature of advertisement and information systems.
2.1.3 channels of advertisements -identify the various methods
2.2 sales Prop\motion used in marketing
2.2.1 definition and objectives communication and
2.2.2 techniques used in sales information systems
promotion -state the advantages and
2-MARKETING
2.3 public relations disadvantages of sales
COMMUNICATION AND
2.3.1 definitions and objectives promotion and advertising. 08H
INFORMATION
2.3.2 internal and external public Explain direct marketing and
SYSTEMS
relations personal selling.
2.3.3 Techniques used in Public
relations
2.3.4 use of local newspapers for
advertisement. Distinguish
between the three types of
marketing communication and
information systems.
3.1 definition
3.2 Price control - Identify the ways
3.3 Quality control through which
3-CONSUMER
3.4 Advantages of consumer consumers are 08H
PROTECTION
protection protected
3.5 Methods of consumer - Identify the Acts of
protection, consumer protection
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3.6 recent acts of consumer - Identify advertising
protection. agencies and their
and their operations
- Enumerate the
advantages and
disadvantages of
consumer protection
4.1 Definition - Identify insurance
4.2 Insurance contracts regulatory bodies in
4.3 Basic insurance principles Cameroon.
4-INSURANCE 4.4 Types of insurance - Explain the non-indemnity 10H
4.5 The principle of re-insurance insurance.
4.6 Insurance companies in - Differentiate between
Cameroon insurance and assurance.
5.1 Meaning of international trade Learners will be able to:
5.2 Reasons for international -Identify the role of
trade. government and government
5.3 Advantages and assistance in foreign trade.
disadvantages. -Identify the functions of
5.4 Importation and Exportation trade associations.
(simplified principles) -State some examples of
5.5 Terms of trade. trade blocs
5.6 Balance of trade and balance -Identify the methods of
of payment. payment in foreign trade.
5-INTRENATIONAL
5.7 Role of government and -Enumerate problems 10H
TRADE
financial institutions in foreign encountered by traders in
trade. foreign trade.
5.8 Documents used in foreign -Bring out the differences
trade. between balance of trade
5.9 Shipping agents and loading and balance of payment.
companies I Cameroon. -Explain (INCOTERMS).
5.10 Price quotation in foreign
trade (INCOTERMS)
5.11 Methods of payments in
foreign trade.
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