Business studies as a subject in junior secondary school is one of the most exciting subjects because it relates to real life activities that students experience daily. Students carry on with learning about business studies in a structured continuation of what they had been earlier taught in the previous classes to ensure that the learning purposes, aims and objectives of business studies are successfully accomplished. Students are taught about topics and sub topics like the receptionist, which has sub-topics in duties and qualities of a receptionist; they will learn about telephone etiquettes and items found in the reception; they get to know about documents handled by the reception, the process for the receipt of mails, filing of letters, reasons for filing documents, things that make a filing system to be efficient, filing methods, file classification, tips for a good filing practice, simple cash book, double column cash book, double column cash book with contra entry; bank statement, loan and overdraft, etc. Here, students would be able to define what insurance is all about and the different types of insurance. They learn to differentiate between risks that can and cannot be insured. They are taught to define trade, home and foreign trade, visible and invisible imports and exports; they also learn about methods of buying and the double entry principle.