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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 2-1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Introduction and Cash Receipts
|
By the end of the
lesson, the learner
should be able to:
Define source documents; Explain importance of source documents; Describe features of cash receipts; Distinguish between cash and cheque payments |
Q/A on business transactions; Discussion on documentary evidence; Examination of cash receipt samples; Practical exercise filling cash receipts
|
Sample receipts, cash register examples, receipt books
|
KLB Secondary Business Studies Form 4, Pages 1-3
|
|
| 1 |
Opening of school and revision of past papers |
|||||||
| 1 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Invoice
|
By the end of the
lesson, the learner
should be able to:
Outline details of an invoice; Identify all components of an invoice; Explain terms like E&OE, trade discount, cash discount; Calculate discount amounts |
Detailed examination of sample invoice; Analysis of invoice components; Practical calculation of trade and cash discounts; Group discussion on invoice terms
|
Sample invoices, calculators, discount calculation worksheets
|
KLB Secondary Business Studies Form 4, Pages 3-4
|
|
| 2 |
Opener exams |
|||||||
| 3 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Debit Note and Credit Note
|
By the end of the
lesson, the learner
should be able to:
Define debit note and credit note; Explain purposes of each document; Distinguish between debit and credit notes; Identify when each is used |
Examination of sample notes; Comparison exercise between debit and credit notes; Role-play scenarios for issuing notes; Discussion on correction purposes
|
Sample debit notes, credit notes (red colored), comparison charts
|
KLB Secondary Business Studies Form 4, Pages 4-5
|
|
| 3 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Payment Voucher and Introduction to Books of Original Entry
Sales Journal |
By the end of the
lesson, the learner
should be able to:
Identify features of payment vouchers; Explain vouching process; Define books of original entry; List the various subsidiary books |
Examination of payment vouchers; Practical voucher completion; Introduction to subsidiary books concept; Overview of all journal types
|
Payment vouchers, petty cash vouchers, chart of all books of original entry
Sales invoices, sales journal format, sample credit sales transactions |
KLB Secondary Business Studies Form 4, Pages 6-7
|
|
| 3 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from Sales Journal
Sales Returns Journal and Posting Purchases Journal |
By the end of the
lesson, the learner
should be able to:
Transfer entries from sales journal to ledgers; Post individual amounts to debtors accounts; Post total to sales account; Use proper folio references |
Demonstration of complete posting process; Practical exercise posting to sales ledger and general ledger; Discussion on double entry completion
|
Sales journal, sales ledger accounts, general ledger format, posting examples
Credit notes issued, sales returns journal format, ledger accounts Purchase invoices, purchases journal format, sample credit purchase transactions |
KLB Secondary Business Studies Form 4, Pages 8-12
|
|
| 3 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from Purchases Journal
|
By the end of the
lesson, the learner
should be able to:
Post individual amounts to creditors accounts; Post total to purchases account; Complete double entry from purchases journal; Use ledger folio references |
Demonstration of posting to purchases ledger; Posting total to general ledger; Practical posting exercise; Review of double entry concept
|
Purchases journal, purchases ledger, general ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 14-16
|
|
| 4 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Purchases Returns Journal and Posting
|
By the end of the
lesson, the learner
should be able to:
Prepare purchases returns journal; Record goods returned to suppliers; Post to creditors accounts and returns outwards account; Use credit notes received |
Examination of credit notes received; Preparation of purchases returns journal; Complete posting exercise; Discussion on returns outwards concept
|
Credit notes received, purchases returns journal format, ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 16-19
|
|
| 4 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash Receipts Journal
Posting from Cash Receipts Journal |
By the end of the
lesson, the learner
should be able to:
Prepare cash receipts journal; Record cash and cheque receipts; Include discount allowed column; Distinguish receipt sources |
Introduction to cash receipts journal format; Recording various types of receipts; Practical exercise with cash sales and debtor payments; Discussion on discount columns
|
Cash receipts journal format, sample receipts, cash sales data
Cash receipts journal, cash book format, general ledger accounts |
KLB Secondary Business Studies Form 4, Page 19
|
|
| 4 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash Payments Journal and Posting
|
By the end of the
lesson, the learner
should be able to:
Prepare cash payments journal; Record cash and cheque payments; Include discount received column; Post to relevant ledger accounts |
Preparation of cash payments journal using payment data; Complete posting exercise to cash book and ledgers; Discussion on discount received
|
Cash payments journal format, payment vouchers, receipts, ledger accounts
|
KLB Secondary Business Studies Form 4, Pages 22-25
|
|
| 4 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
The Petty Cash Book - Imprest System
|
By the end of the
lesson, the learner
should be able to:
Explain petty cash concept; Define and apply imprest system; Identify features of petty cash book; Understand petty cashier responsibilities |
Discussion on petty cash concept; Introduction to imprest system; Examination of petty cash book format; Explanation of reimbursement process
|
Petty cash book format, sample petty cash vouchers, imprest system examples
|
KLB Secondary Business Studies Form 4, Page 25
|
|
| 5 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Petty Cash Book Preparation and Analysis
|
By the end of the
lesson, the learner
should be able to:
Prepare petty cash book with analysis columns; Record petty cash transactions; Balance petty cash book; Apply imprest system practically |
Step-by-step preparation of petty cash book; Practical exercise with analysis columns; Balancing and reimbursement calculations; Group work on petty cash scenarios
|
Petty cash transactions, analysis cash book format, calculator, petty cash vouchers
|
KLB Secondary Business Studies Form 4, Pages 25-30
|
|
| 5 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Posting from Petty Cash Book
|
By the end of the
lesson, the learner
should be able to:
Post analysis column totals to general ledger; Post creditor payments to purchases ledger; Understand petty cash book as both ledger and journal |
Demonstration of posting from analysis columns; Practical posting exercise; Discussion on dual nature of petty cash book; Review of all posting procedures
|
Petty cash book, general ledger accounts, purchases ledger
|
KLB Secondary Business Studies Form 4, Pages 30-31
|
|
| 5 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Analysis Cash Book
General Journal - Introduction and Fixed Assets |
By the end of the
lesson, the learner
should be able to:
Record transactions in analysis cash book; Use analysis columns for receipts and payments; Apply to non-profit organizations; Post analysis totals |
Preparation of analysis cash book for organizations; Discussion on analysis column selection; Practical exercise for football club; Posting totals to accounts
|
Analysis cash book format, sample transactions for club/society, ledger accounts
General journal format, fixed asset transaction examples, calculator for gains/losses |
KLB Secondary Business Studies Form 4, Pages 31-35
|
|
| 5 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
General Journal - Opening Entries
|
By the end of the
lesson, the learner
should be able to:
Prepare opening entries for new businesses; Record assets, liabilities and capital; Calculate capital as balancing figure; Apply double entry principles |
Practical exercise preparing opening entries; Step-by-step calculation of capital; Discussion on starting new books of accounts; Review of double entry
|
Opening balance data, general journal format, calculator
|
KLB Secondary Business Studies Form 4, Pages 37-39
|
|
| 6 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
General Journal - Closing Entries and Error Corrections
|
By the end of the
lesson, the learner
should be able to:
Record closing entries and transfers; Correct errors through journal entries; Record miscellaneous transactions; Understand when to use general journal |
Practice with closing entries; Error correction exercises; Discussion on transfer entries; Review of general journal applications
|
Sample closing entries, error correction scenarios, transfer examples
|
KLB Secondary Business Studies Form 4, Pages 39-40
|
|
| 6 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Paper 1 Revision |
Importance of Journals
Short Answer & Definition Questions |
By the end of the
lesson, the learner
should be able to:
State reasons for maintaining journals; Explain benefits to business operations; Understand fraud prevention aspects; Analyze efficiency improvements |
Group discussion on journal importance; Analysis of business benefits; Case study on fraud prevention; Debate on manual vs computerized systems
|
Discussion prompts, case study materials, summary charts
Past Paper 1 exams, marking schemes |
KLB Secondary Business Studies Form 4, Page 40
|
|
| 6 | 3 |
REVISION
Paper 1 Revision 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
|
|
| 6 | 4 |
Paper 2 Revision
|
Descriptive Questions
Financial & Accounting 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 |
Business Studies Paper 2, KLB Bk 1-4
|
|
| 7 | 1 |
Paper 1 Revision
|
Short Answer & Definition Questions
Application & Explanation Questions Financial 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 Past papers with financial questions, marking schemes |
Business Studies Paper 1, KLB Bk 1-4
|
|
| 7 | 2 |
Paper 2 Revision
|
Descriptive Questions
Financial & Accounting 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 |
Business Studies Paper 2, KLB Bk 1-4
|
|
| 7 | 3 |
Paper 1 Revision
|
Short Answer & Definition Questions
Application & Explanation Questions Financial 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 Past papers with financial questions, marking schemes |
Business Studies Paper 1, KLB Bk 1-4
|
|
| 7 | 4 |
Paper 2 Revision
|
Descriptive Questions
Financial & Accounting 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 |
Business Studies Paper 2, KLB Bk 1-4
|
|
| 8 | 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
|
|
| 8 | 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
|
|
| 8 | 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
|
|
| 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 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
|
|
| 9 | 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
|
|
| 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
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 | 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
|
|
| 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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