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SCHEME OF WORK
Business Studies
Form 3 2024
TERM III
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1

Opening and strike

2 1
POPULATION & EMPLOYMENT.
Population growth.
By the end of the lesson, the learner should be able to:




Outline factors associated with population growth.
List factors that are likely to lead to either high or low birthrates.
Calculate population growth rate.




Brain storming;
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
text book
New Inventor KLB BOOK III Pg 71-72
2 2
POPULATION & EMPLOYMENT.
Optimum population.
Under-population.
Over-population.
By the end of the lesson, the learner should be able to:
Define the term optimum population.
Illustrate the concept of optimum population graphically.
Explain what optimum population depicts.
Cite factors that lead to under population.
State demerits of under -population.
Cite factors that lead to over population.
State advantages and disadvantages of over-population.
Exposition of new concepts;
Probing questions;
Guided discussion;
Illustrative curve sketching.
Brain storming;
Guided discussion.
Oral questions;
Chart- optimum population.
Chart- under population.
Chart- over population.
New Inventor KLB BOOK III Pg 73-74
2 3
POPULATION & EMPLOYMENT.
Young population.
Ageing population.
Declining population.
By the end of the lesson, the learner should be able to:
Cite factors that may lead to young population.
State advantages and disadvantages of a young population.
Outline challenges of a young population.
Identify problems associated with ageing population.
State factors that may lead to ageing population.
State factors that may lead to a declining population.
Outline effects of a declining population.
Brain storming;
Oral questions;
Exposition;
Guided discussion.
Q/A to review young population;
Discussion on ageing and declining populations.
text book
New Inventor KLB BOOK III Pg 78
2 4
POPULATION & EMPLOYMENT.
Population structure.
Employment and unemployment.
By the end of the lesson, the learner should be able to:
Differentiate between a young population and an ageing population.
Define the term population structure.
Explain implications of population size and structure on development.
Define the term employment.
Identify types of unemployment.
Probing questions;
Drawing an illustrative population pyramid; Discussion.
Exposition and discussion on new concepts associated with unemployment.
Chart- population structure pyramid.,
Diagram of vicious cycle of rapid population growth.
text book
New Inventor KLB BOOK III Pg 80-81
3 1
POPULATION & EMPLOYMENT.
Causes of unemployment.
By the end of the lesson, the learner should be able to:
Outline the main causes of unemployment.
Q/A and brief discussion
New Inventor KLB BOOK III Pg 87-88
3 2
POPULATION & EMPLOYMENT.
NET WORTH OF A BUSINESS.
Solving unemployment problems.
Basic terms used in business.
By the end of the lesson, the learner should be able to:
Suggest some possible solutions to unemployment problems in Kenya.
Define basic terms used in business.
State characteristics of assets / liabilities.
Group discussions & presentations;
Guided discussion.
Brief discussion on the terms debtor, creditor, asset, liability and capital.
text book
New Inventor KLB BOOK III Pg 88-90
3 3
NET WORTH OF A BUSINESS.
Book-keeping Equation.
Balance sheet.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
Define the term balance sheet.
Prepare a balance sheet.
Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.
Guided preparation of a balance sheet.
Assignment.
text book
New Inventor KLB BOOK III Pg 95-97
3 4
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.
Relate book-keeping equation with balance sheet
Probing questions;
Discussion.
Guided discovery;
New Inventor KLB BOOK III Pg 99
4 1
NET WORTH OF A BUSINESS.
Net worth of a business.
Topic review.
By the end of the lesson, the learner should be able to:
Determine a business net worth using book-keeping equation and a balance sheet.
Answer questions correctly.
Discussion.
Answer numerical questions.
Exercise review.
chart
New Inventor KLB BOOK III Pg 99-100
4 2
BUSINESS TRANSACTIONS
Types of business transactions.
Effects of transactions on the balance sheet.
By the end of the lesson, the learner should be able to:
Give examples of business transactions.
Define the term deferred payment.
Give examples of credit transactions.
Determine the effects of transactions on the balance sheet.
Probing questions;
Oral questions;
Brief guided discussion.
Worked examples;
Supervised exercise;
Guided discovery.
chart
New Inventor KLB BOOK III Pg 103
4 3
BUSINESS TRANSACTIONS
Changes in capital: Drawing.
Additional investments.
Profit & losses.
By the end of the lesson, the learner should be able to:
Explain how drawings affect capital.
Explain how additional investments affect capital.
Determine the solvency of a business.
Worked examples
Supervised practice.
Exercise.
Work through an example.
Q/A : review meaning of terms profit and loss.
Work through examples.
text book
New Inventor KLB BOOK III Pg 108-9
4 4
BUSINESS TRANSACTIONS
Initial and final capital of a business.
By the end of the lesson, the learner should be able to:
Compute the capital at the end of a given period.
Work through examples;
Group activities;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 111
5 1
THE LEDGER.
The concept of double entry.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Apply the rule of double entry.
Record accounting transactions in ledger A/Cs.
Further worked examples;
Supervised practice.
Assignment.
Exposition;
Oral questions;
Guided discovery.
text book
Ledger.
New Inventor KLB BOOK III Pg 120
5 2
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
Post entries of purchase returns to ledger account.
Exposition;
Oral questions;
Guided discovery.
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
5 3
THE LEDGER.
Sale returns.
Expenses in ledger account.
Revenues in ledger accounts.
By the end of the lesson, the learner should be able to:
Record sales returns in ledger account.
Record expenses in ledger account.
Record revenues in the ledger account.
Worked examples;
Supervised practice.
Practical activity;
The Ledger.
New Inventor KLB BOOK III Pg 130
5 4
THE LEDGER.
Drawings in ledger accounts.
Balancing ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Balance ledger accounts.
Practical activity;
Worked examples;
Supervised practice.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 132
6 1
THE LEDGER.
Balancing an account with only one entry.
Uses of ledger accounts.
Trial balance. Purpose of a trial balance.
By the end of the lesson, the learner should be able to:
Balance an account with only one entry.
Outline uses of ledgers.
Identify features of a trial balance.
Explain the purpose of a trial balance.
Oral questions;
Guided discovery;
Worked examples.
Probing questions;
Guided discussion.
Q/A: review meaning of a trial balance;
Guided discussion.
The Ledger.
chart
New Inventor KLB BOOK III Pg 134-6
6 2
THE LEDGER.
Limitations of a trial balance.
Classification of ledger accounts.
By the end of the lesson, the learner should be able to:
Outline limitations of a trial balance with reference to ?hidden? errors.
Outline errors that may cause a trial balance not to balance.
Distinguish personal from impersonal accounts.
Outline types of ledgers.
Exposition of new concepts;
Guided discussion.
Probing questions;
Discussion.
chart
New Inventor KLB BOOK III Pg 138-9
6 3
THE LEDGER.
The general ledger.
Topic review.
By the end of the lesson, the learner should be able to:
Outline features of the general ledger.
Answer review questions correctly.
Oral questions;
Guided discussion.
Answer questions from revision exercise.
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 141
6 4
THE CASH BOOK
Types of cash books. Single- column cash book.
The two- column cash book.
Ledger accounts from three-column cash book.
The three-column cash book.
By the end of the lesson, the learner should be able to:
List types of cashbooks.
Identify features of a single-column cash book.
Post entries in a single-column cash book.
Balance off the two- column cash book.
Post transactions from three-column cash book to ledger accounts.
Record transactions in a three-column cash book.
Balance off the three- column cash book.
Worked examples.
Written assignment.
Supervised exercise.
Probing questions;
Illustrated examples;
Guided discussion.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
Single-column cash book.
Two-column cash book.
3-column cash book, the ledger.
3-column cash book.
New Inventor KLB BOOK III Pg 151-2
7

End of term exams

9

Marking and closing

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