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Office machines are mechanical and electronic devices that aid office works. it is also an automated device that improves efficiency, lowers cost, and improvises the amount and quality of work that can be done.

(Pick four)
(i)To save labor:-properly designed office machine saves labor. It helps in saving labor cost. Machines work faster than men. Total wage bill can be reduced.

(ii)To save time:- machines work faster than men. The office machine helps to save time. The speed of official work is increased with the help of machine. It helps in completion of work in a faster way. It increases efficiency and effectiveness of work.

(iii)To provide accuracy: office machines works accurately. It increases in accuracy in all types of works. It reduces the error, fatigue and helps in supervision

(iv)To reduce chance of fraud:-there may be barratry inside the organization. Machines help to check for the accuracy and correct method of works done t also keeps systematic records of all employees. Thus, it helps in reducing the fraud

(v)To retrieve monotony of work:-some jobs are routine in nature. They are repetitive in nature. Repetitive works are monotonous. Office machine s help in retrieving the monotony of the employees

(vi)To improve quality of work:-office machines help to maintain the neatness, accuracy and quality of work done.

Credit transfer is a payment instruction from a customers m(originator/payer) to it’s bank or payment service provider to transfer an amount of money to another account (Beneficiary/payee).

(i)Bank draft:-This is a safe means of payment. It is used by a debtor when his creditor is not willing to accept a personal cheque.


(ii)Direct debit:-This is a payment system whereby creditors are authorized to debit a customer’s bank account directly at regular intervals.

(iii)Cheque:-A cheque is a printed form on which you write an amount of money and say who it is to be paid to. Your bank then pays the money to that person from your account.

(iv)Standing order:-This is an instruction by an account holder to the bank to pay a certain sum of money on his behalf at regular intervals to a named person or organisation.

(v)Money order:- A printed order for payment of a specified sum, issued by a bank or post office

Computer is an electronic device designed to accept, store and process data, perform prescribed mathematical and logical operations at high speed ,and display the result of these operations.

(i)Computers are used for Marketing of goods

(ii)Computers are Used to Produce business documents

(iii)Computers are used for business Communication

(iv)Computers are used for accounting in business

(v)computers are used for educational purposes and business research

(i)Ordinary letters
(ii)Parcel Post
(iii)Licensing of Franking Machine
(iv)Business Reply System
(v)Recorded Delivery

(i)Ordinary letters:-These could be formal or informal letters written by individuals or organizations. Stamps must be affixed on these letters before they are delivered. These letters are sent by air, land or sea.

(ii)Parcel Post:-Items, gifts or parcels can be sent from one person to another through NIPOST . To determine appropriate charges of parcels, they are usually weighed.

(iii)Licensing of Franking Machine:-NIPOST gives licenses for the use of an automated machine called Franking machine. This machine is used by organizations that have large number of customers and this requires that bulk mails are sent, affixing stamps on each envelope manually.


(iv)Business Reply System:-This service enables companies to send correspondences to clients and receive their replies without these clients paying any cost of postage. These companies would have sent their self- addressed envelopes which is used for reply.

(v)Recorded Delivery:-This service is rendered by NIPOST to enable the person who sends a mail to have proof that the letter has been delivered, A certificate of posting is sent to the sender. Extra charges are paid.

Record keeping is the activity or occupation of keeping records or accounts. it also involved
activity of organizing and storing all the documents, files, invoices, etc. relating to a company’s or organization’s activities.

(i)Well-kept records can mean tax savings:-Records can be used as a reminder of a person’s deductible expenses and credits. It is only by keeping proper records of business expenses that there will be proof of the expenses incurred in carrying out the business operation. By doing this, business operators will not have to rely on their memory.

(ii)Keeping records helps to determine an accurate picture of your business operations:-Tax Auditor may not have to use an indirect method, such as your life style or net worth, to estimate your income and expenses. Your own books and records would be able to provide the Auditor with a true picture of your business operations.

(iii)Good records can help verify all income and business expenses for tax audit purposes:-Without proper records a Tax Auditor may have to make a determination based on his or her “best judgement”, of what value income and expenses may be, based on the size, type and location of a business. Also, in the absence of proper records, industry standards may have to be used as a guide in the audit.


(iv)Records will give better information about the financial position of a business:-With proper records, a business operator can identify areas for improvement and/or expansion. This will also aid business persons in securing financing for their business.



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