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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 2 |
FINANCIAL STATEMENTS
|
Introduction and Trading Period Concept
|
By the end of the
lesson, the learner
should be able to:
Explain concept of trading period; Define accounting period; Distinguish between different period lengths; Give examples of financial statements |
Q/A on business performance measurement; Discussion on why businesses need to measure profits; Brainstorming on different accounting periods; Introduction to final accounts
|
Charts showing different accounting periods, sample financial statements
|
KLB Secondary Business Studies Form 4, Pages 53-54
|
|
| 1 | 3 |
FINANCIAL STATEMENTS
|
Determination of Profit or Loss
Cost of Goods Sold Calculations |
By the end of the
lesson, the learner
should be able to:
Define gross profit and gross loss; Calculate gross profit using basic formula; Explain the relationship between selling price and cost; Understand returns and carriage concepts |
Step-by-step calculation of gross profit; Practical exercises with simple examples; Discussion on Mrs Matendo's example; Introduction to adjustments needed
|
Calculators, simple profit calculation worksheets, examples from textbook
Calculators, cost of goods sold worksheets, stock calculation examples |
KLB Secondary Business Studies Form 4, Pages 54-56
|
|
| 1 | 4 |
FINANCIAL STATEMENTS
|
Complex Profit and Loss Calculations
Introduction to Trading Account Trading Account Preparation - Basic |
By the end of the
lesson, the learner
should be able to:
Handle complex scenarios with all adjustments; Calculate gross profit with returns and carriage; Apply net sales calculations; Work with realistic business examples |
Advanced calculations using Karanja's example; Practical exercises with multiple adjustments; Group work on complex scenarios; Error detection exercises
|
Advanced calculation worksheets, complex business scenarios, group work materials
Trading account format sheets, demonstration materials, simple examples Trading account formats, practical examples, balancing demonstrations |
KLB Secondary Business Studies Form 4, Pages 54-56
|
|
| 2 | 1 |
FINANCIAL STATEMENTS
|
Trading Account with Adjustments
Importance and Applications of Trading Account |
By the end of the
lesson, the learner
should be able to:
Include returns inwards and outwards; Add carriage inwards to purchases; Prepare comprehensive trading accounts; Handle multiple adjustments |
Advanced trading account preparation; Using Karanja's comprehensive example; Practice with all possible adjustments; Group exercises on complex accounts
|
Comprehensive trading account formats, advanced examples, adjustment worksheets
Case study materials, performance comparison charts, presentation guidelines |
KLB Secondary Business Studies Form 4, Pages 58-60
|
|
| 2 | 2 |
FINANCIAL STATEMENTS
|
Net Profit and Net Loss Concepts
|
By the end of the
lesson, the learner
should be able to:
Define net profit and net loss; Distinguish between gross and net profit; Identify revenues and expenses; Calculate net profit using examples |
Introduction to net profit concept; Explanation using Tabitha Akinyi's example; Discussion on difference between gross and net profit; Practical calculations
|
Net profit calculation sheets, revenue and expense examples, comparison charts
|
KLB Secondary Business Studies Form 4, Pages 60-61
|
|
| 2 | 3 |
FINANCIAL STATEMENTS
|
Revenue and Expense Classification
Profit and Loss Account Preparation |
By the end of the
lesson, the learner
should be able to:
Classify items as revenues or expenses; Distinguish between income and expenditure; Identify debit and credit balance items; Understand trial balance classifications |
Practical classification exercises; Analysis of Salim's trial balance; Group work on item classification; Discussion on debit/credit balances
|
Classification worksheets, trial balance examples, group exercise materials
Profit and loss account formats, demonstration materials, practice examples |
KLB Secondary Business Studies Form 4, Pages 61-62
|
|
| 2 | 4 |
FINANCIAL STATEMENTS
|
Profit and Loss Account from Trial Balance
|
By the end of the
lesson, the learner
should be able to:
Prepare profit and loss account from trial balance; Identify relevant items from trial balance; Calculate net profit or loss; Handle complex trial balances |
Using Maneno's trial balance example; Step-by-step extraction of relevant items; Practice with complex trial balances; Error detection exercises
|
Trial balance examples, extraction worksheets, complex scenarios
|
KLB Secondary Business Studies Form 4, Pages 63-64
|
|
| 3 | 1 |
FINANCIAL STATEMENTS
|
Combined Trading and Profit & Loss Account
|
By the end of the
lesson, the learner
should be able to:
Prepare combined trading, profit and loss account; Use Kipande Traders comprehensive example; Handle complete final accounts; Apply proper formatting |
Comprehensive preparation using Kipande Traders; Step-by-step combined account preparation; Practice with complete examples; Individual and group work
|
Complete final account formats, comprehensive examples, practice materials
|
KLB Secondary Business Studies Form 4, Pages 64-66
|
|
| 3 | 2 |
FINANCIAL STATEMENTS
|
Importance of Profit and Loss Account
|
By the end of the
lesson, the learner
should be able to:
Explain importance to various stakeholders; Understand management uses; Identify creditor and investor interests; Analyze decision-making applications |
Discussion on stakeholder needs; Case studies on business decisions; Role-play exercise with different stakeholders; Analysis of real business scenarios
|
Stakeholder analysis sheets, case study materials, role-play guidelines
|
KLB Secondary Business Studies Form 4, Pages 61-62
|
|
| 3 | 3 |
FINANCIAL STATEMENTS
|
Balance Sheet Introduction
|
By the end of the
lesson, the learner
should be able to:
Define balance sheet; Understand balance sheet purpose; Identify assets, capital and liabilities; Explain accounting equation |
Introduction to balance sheet concept; Explanation of accounting equation; Discussion on financial position; Basic balance sheet structure
|
Balance sheet formats, accounting equation demonstrations, basic examples
|
KLB Secondary Business Studies Form 4, Pages 66-67
|
|
| 3 | 4 |
FINANCIAL STATEMENTS
|
Balance Sheet Preparation
Types of Capital |
By the end of the
lesson, the learner
should be able to:
Prepare balance sheet from trial balance; Make adjustments for net profit and drawings; Apply proper balance sheet format; Ensure balancing totals |
Practical preparation using Kipande Traders; Step-by-step balance sheet construction; Adjustments for profit and drawings; Balancing exercises
|
Balance sheet preparation sheets, adjustment examples, balancing demonstrations
Capital calculation worksheets, Upinde Traders example, calculation exercises |
KLB Secondary Business Studies Form 4, Pages 66-67
|
|
| 4 | 1 |
FINANCIAL STATEMENTS
|
Capital Calculations and Applications
|
By the end of the
lesson, the learner
should be able to:
Calculate working capital and capital employed; Apply different calculation methods; Understand relationships between capital types; Practice with complex examples |
Advanced capital calculations; Multiple calculation methods; Practice with various business scenarios; Problem-solving exercises
|
Advanced calculation sheets, multiple scenarios, problem-solving materials
|
KLB Secondary Business Studies Form 4, Pages 67-69
|
|
| 4 | 2 |
FINANCIAL STATEMENTS
|
Introduction to Financial Ratios
|
By the end of the
lesson, the learner
should be able to:
Define financial ratios; Explain importance of ratios; Introduce mark-up concept; Calculate basic mark-up |
Introduction to ratio analysis; Explanation of mark-up concept; Basic mark-up calculations; Discussion on pricing strategies
|
Ratio calculation sheets, mark-up examples, pricing strategy materials
|
KLB Secondary Business Studies Form 4, Pages 69-71
|
|
| 4 | 3 |
FINANCIAL STATEMENTS
|
Mark-up Calculations and Applications
|
By the end of the
lesson, the learner
should be able to:
Calculate mark-up using various methods; Apply mark-up to determine selling prices; Use mark-up in trading account preparation; Solve practical problems |
Advanced mark-up calculations; Using Kiambu Traders example; Practical applications in pricing; Problem-solving exercises
|
Mark-up calculation worksheets, Kiambu Traders example, pricing problems
|
KLB Secondary Business Studies Form 4, Pages 69-72
|
|
| 4 | 4 |
FINANCIAL STATEMENTS
|
Margin Concept and Calculations
|
By the end of the
lesson, the learner
should be able to:
Define margin; Distinguish between mark-up and margin; Calculate margin using different methods; Apply margin in business decisions |
Introduction to margin concept; Comparison with mark-up; Practical calculations; Using Waithera's example for margin applications
|
Margin calculation sheets, comparison charts, Waithera's example
|
KLB Secondary Business Studies Form 4, Pages 71-74
|
|
| 5 | 1 |
FINANCIAL STATEMENTS
|
Relationship Between Mark-up and Margin
Trading Account Preparation Using Ratios |
By the end of the
lesson, the learner
should be able to:
Understand mathematical relationship; Convert between mark-up and margin; Apply conversion formulas; Solve complex problems |
Detailed explanation of relationship; Mathematical conversion methods; Practice with conversion exercises; Problem-solving applications
|
Conversion formula sheets, mathematical examples, complex problems
Trading account formats, incomplete record examples, complex scenarios |
KLB Secondary Business Studies Form 4, Pages 74-75
|
|
| 5 | 2 |
FINANCIAL STATEMENTS
|
Current Ratio and Working Capital Ratio
|
By the end of the
lesson, the learner
should be able to:
Define current ratio; Calculate working capital ratio; Interpret ratio results; Understand liquidity implications |
Introduction to liquidity ratios; Practical calculations using Busia Traders; Interpretation of results; Discussion on business implications
|
Ratio calculation sheets, Busia Traders example, interpretation guides
|
KLB Secondary Business Studies Form 4, Pages 75-76
|
|
| 5 | 3 |
FINANCIAL STATEMENTS
|
Rate of Stock Turnover
|
By the end of the
lesson, the learner
should be able to:
Define stock turnover; Calculate rate of stock turnover; Interpret turnover results; Apply in trading account preparation |
Explanation of stock turnover concept; Calculations using Upendo Traders; Practical applications; Using turnover for incomplete records
|
Stock turnover worksheets, Upendo Traders example, practical applications
|
KLB Secondary Business Studies Form 4, Pages 76-78
|
|
| 5 | 4 |
FINANCIAL STATEMENTS
|
Stock Turnover Applications
|
By the end of the
lesson, the learner
should be able to:
Use stock turnover in trading accounts; Handle incomplete records scenarios; Apply Maendeleo Traders example; Solve complex problems |
Advanced applications using Maendeleo Traders; Incomplete records problem-solving; Complex scenario analysis; Individual practice
|
Advanced application sheets, Maendeleo Traders example, complex scenarios
|
KLB Secondary Business Studies Form 4, Pages 76-78
|
|
| 6 | 1 |
FINANCIAL STATEMENTS
|
Return on Capital
|
By the end of the
lesson, the learner
should be able to:
Define return on capital; Calculate return on capital; Interpret results for decision making; Compare business performance |
Introduction to profitability ratios; Calculations using Mr Odiek's example; Performance comparison methods; Investment decision applications
|
Return calculation sheets, Mr Odiek's example, comparison materials
|
KLB Secondary Business Studies Form 4, Pages 78-79
|
|
| 6 | 2 |
FINANCIAL STATEMENTS
|
Acid Test and Quick Ratio
Importance of Financial Ratios |
By the end of the
lesson, the learner
should be able to:
Define acid test ratio; Calculate quick ratio; Distinguish from current ratio; Interpret liquidity position |
Explanation of acid test concept; Calculations using Nakura Stores; Comparison with current ratio; Liquidity analysis
|
Quick ratio worksheets, Nakura Stores example, liquidity analysis materials
Stakeholder analysis sheets, case study materials, presentation guidelines |
KLB Secondary Business Studies Form 4, Pages 79-80
|
|
| 6 | 3 |
REVISION
Paper 1 Revision Paper 1 Revision |
Short Answer & Definition Questions
Application & Explanation Questions |
By the end of the
lesson, the learner
should be able to:
- Revise key definitions and facts -Improve accuracy in short answers -Practice time management |
- Class quiz on common terms
-Group revision as guided by the teacher -Peer marking using marking schemes |
Past Paper 1 exams, marking schemes
Past Paper 1 exams, topic summaries, marking schemes |
Business Studies Paper 1, KLB Bk 1-4
|
|
| 6 | 4 |
Paper 1 Revision
Paper 2 Revision Paper 2 Revision |
Financial Questions
Descriptive Questions Financial & Accounting Questions |
By the end of the
lesson, the learner
should be able to:
- Master financial calculations and reporting -Prepare financial -Interpret and apply financial data to solve problems |
- Solve past paper financial questions in groups
-Peer review and teacher marking of solutions |
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes Past Paper 2 exams, marking schemes, financial statement examples |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 7 | 1 |
Paper 1 Revision
|
Short Answer & Definition Questions
Application & Explanation Questions |
By the end of the
lesson, the learner
should be able to:
- Revise key definitions and facts -Improve accuracy in short answers -Practice time management |
- Class quiz on common terms
-Group revision as guided by the teacher -Peer marking using marking schemes |
Past Paper 1 exams, marking schemes
Past Paper 1 exams, topic summaries, marking schemes |
Business Studies Paper 1, KLB Bk 1-4
|
|
| 7 | 2 |
Paper 1 Revision
Paper 2 Revision Paper 2 Revision |
Financial Questions
Descriptive Questions Financial & Accounting Questions |
By the end of the
lesson, the learner
should be able to:
- Master financial calculations and reporting -Prepare financial -Interpret and apply financial data to solve problems |
- Solve past paper financial questions in groups
-Peer review and teacher marking of solutions |
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes Past Paper 2 exams, marking schemes, financial statement examples |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 7 | 3 |
Paper 1 Revision
|
Short Answer & Definition Questions
Application & Explanation Questions |
By the end of the
lesson, the learner
should be able to:
- Revise key definitions and facts -Improve accuracy in short answers -Practice time management |
- Class quiz on common terms
-Group revision as guided by the teacher -Peer marking using marking schemes |
Past Paper 1 exams, marking schemes
Past Paper 1 exams, topic summaries, marking schemes |
Business Studies Paper 1, KLB Bk 1-4
|
|
| 7 | 4 |
Paper 1 Revision
Paper 2 Revision |
Financial Questions
Descriptive Questions |
By the end of the
lesson, the learner
should be able to:
- Master financial calculations and reporting -Prepare financial -Interpret and apply financial data to solve problems |
- Solve past paper financial questions in groups
-Peer review and teacher marking of solutions |
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 8 | 1 |
Paper 2 Revision
Paper 1 Revision Paper 1 Revision |
Financial & Accounting Questions
Short Answer & Definition Questions Application & Explanation Questions |
By the end of the
lesson, the learner
should be able to:
- Master the rules of recording financial information -Learn to prepare different financial reports -Apply financial knowledge to solve problems |
- Teacher shows how to prepare various financial reports
-Students work on past paper problems alone and in groups -Teacher checks the work to ensure it's correct and gives feedback |
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes Past Paper 1 exams, topic summaries, marking schemes |
Business Studies KLB Book 1-4
|
|
| 8 | 2 |
Paper 1 Revision
Paper 2 Revision |
Financial Questions
Descriptive Questions |
By the end of the
lesson, the learner
should be able to:
- Master financial calculations and reporting -Prepare financial -Interpret and apply financial data to solve problems |
- Solve past paper financial questions in groups
-Peer review and teacher marking of solutions |
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 8 | 3 |
Paper 2 Revision
Paper 1 Revision Paper 1 Revision |
Financial & Accounting Questions
Short Answer & Definition Questions Application & Explanation Questions |
By the end of the
lesson, the learner
should be able to:
- Master the rules of recording financial information -Learn to prepare different financial reports -Apply financial knowledge to solve problems |
- Teacher shows how to prepare various financial reports
-Students work on past paper problems alone and in groups -Teacher checks the work to ensure it's correct and gives feedback |
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes Past Paper 1 exams, topic summaries, marking schemes |
Business Studies KLB Book 1-4
|
|
| 8 | 4 |
Paper 1 Revision
Paper 2 Revision |
Financial Questions
Descriptive Questions |
By the end of the
lesson, the learner
should be able to:
- Master financial calculations and reporting -Prepare financial -Interpret and apply financial data to solve problems |
- Solve past paper financial questions in groups
-Peer review and teacher marking of solutions |
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 9 | 1 |
Paper 2 Revision
Paper 1 Revision |
Financial & Accounting Questions
Short Answer & Definition Questions |
By the end of the
lesson, the learner
should be able to:
- Master the rules of recording financial information -Learn to prepare different financial reports -Apply financial knowledge to solve problems |
- Teacher shows how to prepare various financial reports
-Students work on past paper problems alone and in groups -Teacher checks the work to ensure it's correct and gives feedback |
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes |
Business Studies KLB Book 1-4
|
|
| 9 | 2 |
Paper 1 Revision
Paper 2 Revision |
Application & Explanation Questions
Financial Questions Descriptive Questions |
By the end of the
lesson, the learner
should be able to:
- Apply business knowledge to real business situations -Develop clear, logical explanations |
- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects -Class discussion and corrections |
Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes Sample answers, past papers, marking schemes |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 9 | 3 |
Paper 2 Revision
Paper 1 Revision |
Financial & Accounting Questions
Short Answer & Definition Questions |
By the end of the
lesson, the learner
should be able to:
- Master the rules of recording financial information -Learn to prepare different financial reports -Apply financial knowledge to solve problems |
- Teacher shows how to prepare various financial reports
-Students work on past paper problems alone and in groups -Teacher checks the work to ensure it's correct and gives feedback |
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes |
Business Studies KLB Book 1-4
|
|
| 9 | 4 |
Paper 1 Revision
Paper 2 Revision |
Application & Explanation Questions
Financial Questions Descriptive Questions |
By the end of the
lesson, the learner
should be able to:
- Apply business knowledge to real business situations -Develop clear, logical explanations |
- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects -Class discussion and corrections |
Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes Sample answers, past papers, marking schemes |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 10 | 1 |
Paper 2 Revision
Paper 1 Revision |
Financial & Accounting Questions
Short Answer & Definition Questions |
By the end of the
lesson, the learner
should be able to:
- Master the rules of recording financial information -Learn to prepare different financial reports -Apply financial knowledge to solve problems |
- Teacher shows how to prepare various financial reports
-Students work on past paper problems alone and in groups -Teacher checks the work to ensure it's correct and gives feedback |
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes |
Business Studies KLB Book 1-4
|
|
| 10 | 2 |
Paper 1 Revision
|
Application & Explanation Questions
Financial Questions |
By the end of the
lesson, the learner
should be able to:
- Apply business knowledge to real business situations -Develop clear, logical explanations |
- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects -Class discussion and corrections |
Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
|
| 10 | 3 |
Paper 2 Revision
Paper 1 Revision |
Descriptive Questions
Financial & Accounting Questions Short Answer & Definition Questions |
By the end of the
lesson, the learner
should be able to:
- Develop essay-style answers in a structured format -Organize points logically under subheadings -Practice time-bound responses |
- Brainstorm key points for common topics as guided by the teacher
-Group discussion -Peer review and teacher marking |
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples Past Paper 1 exams, marking schemes |
Business Studies Paper 2, KLB Bk 1-4
|
|
| 10 | 4 |
Paper 1 Revision
Paper 2 Revision Paper 2 Revision |
Application & Explanation Questions
Financial Questions Descriptive Questions Financial & Accounting Questions |
By the end of the
lesson, the learner
should be able to:
- Apply business knowledge to real business situations -Develop clear, logical explanations |
- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects -Class discussion and corrections |
Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes Sample answers, past papers, marking schemes Past Paper 2 exams, marking schemes, financial statement examples |
Business Studies KLB Paper 1, KLB Bk 1-4, Students notes
|
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