List functions of departments, qualities of office staff, functions of office equipment, and prepare a profit and loss account.

Here are the answers to the questions:

A. Give two functions of each of the following departments;

i) Personnel Department:

• Recruitment and selection of employees.
• Training and development of staff.

ii) Purchasing Department:

• Sourcing and selecting suppliers for goods and services.
• Negotiating prices and terms with suppliers.

C. List three personal qualities of an office staff.

• Punctuality
• Good communication skills
• Attention to detail

6. A. List three functions of each of the following office equipment;

i) Accounting machine:

• Recording financial transactions.
• Preparing financial statements like ledgers and trial balances.
• Calculating payroll.

ii) Addressing machine:

• Printing addresses on envelopes, labels, or documents.
• Automating the preparation of mail for bulk distribution.
• Maintaining and updating mailing lists.

iii) Calculating machine:

• Performing basic arithmetic operations (addition, subtraction, multiplication, division).
• Calculating percentages and other simple mathematical functions.
• Assisting in quick numerical computations for data entry or verification.

B. From the information below prepare a profit and loss account of Joel Enterprises for the year ended 31/12/2022.

$$\begin{array}{|l|l|l|} \hline \textbf{Joel Enterprises} & & \\ \textbf{Profit and Loss Account} & & \\ \textbf{For the year ended 31/12/2022} & & \\ \hline \textbf{Particulars} & \textbf{Le} & \textbf{Le} \\ \hline Gross Profit & & 10,000 \\ \textit{Add Other Income:} & & \\ \text{Discount received} & & 200 \\ \hline \textbf{Total Income} & & \textbf{10,200} \\ \hline \textit{Less Expenses:} & & \\ \text{Discount allowed} & 300 & \\ \text{Rent} & 400 & \\ \text{Wages and salaries} & 1,200 & \\ \text{Rates} & 400 & \\ \hline \textbf{Total Expenses} & & \textbf{2,300} \\ \hline \textbf{Net Profit} & & \boxed{\textbf{7,900}} \\ \hline \end{array}$$