TOTAL CHILD SCHOOL, PORT HARCOURTWEEK: TEN
TOPIC: BOOK KEEPING ETHICS
CLASS: JSS2
GENDER: MIXED
AVERAGE AGE: 12 YEARS
DURATION: 2 PERIODS (40min. for each period)
REFERENCE: WABP junior secondary business studies book 2 and
Classic business studies book 2
BEHAVIOURAL OBJECTIVES: By the end of the lesson, students should be able to:
PREVIOUS KNOWLEDGE: The words Transparency and accountability are not new to the students as they have been taught severally during devotion.
Biblical Objective:
To maintain accurate, honest, and transparent financial records that promote trust and accountability.
Biblical Truth:
God values integrity and truthfulness in all financial dealings and condemns false or deceptive records.
Bible Verse:
“The Lord detests dishonest scales, but accurate weights find favor with him.” — Proverbs 11:1 (NIV)
LESSON CONTENT
STEP 1: ETHICS
Ethics is a code of conduct or moral rules that a person in a profession should imbibe and maintain.
MEANING OF TRANSPARENCY, ACCOUNTABILITY AND PROBITY (TAP)
The concept of transparency, accountability and probity (TAP) came out because of a lot of corrupt practices in government and business circles.
1. TRANSPARENCY: Transparency is the quality of being honest.
2. ACCOUNTABILITY: Accountability means being responsible for your decisions, actions or money kept in your care.
3. PROBITY: Probity means to be upright or have high moral integrity.
STEP: 2 NEED FOR TRANSPARENCY, ACCOUNTABILITY AND PROBITY
There is a need for administrators to do the following:
1. Institute good ways of doing business in both the government and private sectors.
2. Promote public integrity
3. Minimize the misuse of public structures
4. Institute openness in all forms of business transactions.
5. Make the public trust those in government and private sectors.
6. Make people accountable for their actions.
7. Reduce the incidence of insider information in contracts and public procurement.
8. Reduce the incidence of bribery and corruption.
9. Institute respect for the rule of law.
10. Institute honesty in the various ways of doing business.
11. Reduce the incidence of patrimony in government business.
12. Reduce wastage of tax payer’s money.
13. Encourage foreign direct investments
STEP 3: ATTRIBUTES OF TRANSPARENCY, ACCOUNTABILITY AND PROBITY (TAP)
1. Truthfulness
2. Openness
3. Fairness
4. Impartiality
5. Due process
6. Respect for the rule of law
7. Free flow of information
EVALUATION
1. What is the full meaning of TAP?
2. Mention five needs for TAP.
3. Mention five attributes of TAP
ASSIGNMENT
Explain eight (8) steps used in operating the Due Process mechanism.