Lesson Notes By Weeks and Term - Senior Secondary School 1

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Term: 3rd Term

Week: 1

Class: Senior Secondary School 1

Age: 15 years

Duration: 40 minutes of 2 periods each


Subject:    Commerce

Topic:-      Documents used in foreign trade

SPECIFIC OBJECTIVES: At the end of the lesson, pupils should be able to

  1. Identify the documents used in export trade

INSTRUCTIONAL TECHNIQUES: Identification, explanation, questions and answers, demonstration, videos from source

INSTRUCTIONAL MATERIALS: Videos, loud speaker, textbook, pictures








The teacher reviews the previous lesson on documents used in import trade

Students pay attention



She lists some documents used in export trade


Students pay attention and participates



She discusses some documents used in export trade


Students pay attention and participate



The teacher writes a summarized note on the board

The students copy the note in their books




  1. Proforma Invoice

A proforma invoice looks a lot like a commercial invoice, and if you complete it correctly, they will be very similar indeed. A proforma invoice specifies the following:

  • The buyer and seller in the transaction.
  • A detailed description of the goods.
  • The Harmonized System classification of those goods.
  • The price.
  • The payment term of the sale, which would typically be expressed as one of the 11 current Incoterms.
  • The delivery details, including how and where the goods will be delivered and how much that will cost.
  • The currency used in the quote, whether it’s U.S. dollars or some other currency.
  1. Certificates of Origin

Some countries require a certificate of origin to identify in what country the goods originated.

  1. Inland Bill of Lading

An inland bill of lading is often the first transportation document required for international shipping created for your export. It can be prepared by the inland carrier or you can create it yourself. It’s a contract of carriage between the exporter and the shipper of the goods that states where the goods are going; it also serves as your receipt that the goods have been picked up.

  1. Ocean Bill of Lading

If your goods are shipping by ocean vessel, you’ll need an ocean bill of lading. An ocean bill of lading can serve as both a contract of carriage and a document of title for the cargo. There are two types:

Straight Bill of Lading

A straight bill of lading is consigned to a specific consignee and is not negotiable. The consignee takes possession of the goods by presenting a signed, original bill of lading to the carrier.

Negotiable Bill of Lading

A negotiable bill of lading is consigned “to order” or “to order of shipper” and is signed by the shipper and sent to a bank in the buyer’s country. The bank holds onto the original bill of lading until the requirements of a documentary collection or a letter of credit have been satisfied.

  1. AIRWAY BILL: This document is used when goods are sent by air. It shows that specified goods have been received for carriage to a named destination.
  2. Dangerous Goods Forms

If your products are considered dangerous goods by either the International Air Transport Association (IATA) or the International Maritime Organization (IMO), you need to include the appropriate dangerous goods form with your shipment. Shipping dangerous goods or hazardous materials can be tricky. Before you do it, the appropriate people at your company need to be trained to properly package, label and document these shipments.   

  1. Bank Draft

A bank draft is an important part of the international sales process for transferring control of the exported goods from the seller in exchange for funds from the buyer. It is often called a documentary collection, because the seller attaches various documents to a bank draft and a cover letter.

EVALUATION:   1. List and explain the documents for export trade

CLASSWORK: As in evaluation

CONCLUSION: The teacher commends the students positively