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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 1 |
THE CASH BOOK
|
Types of cash books.
Single- 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. |
Worked examples. Written assignment. |
Single-column cash book. |
New Inventor KLB BOOK III Pg 151-2
|
|
| 1 | 2 |
THE CASH BOOK
|
Types of cash books.
Single- 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. |
Worked examples. Written assignment. |
Single-column cash book. |
New Inventor KLB BOOK III Pg 151-2
|
|
| 1 | 3 |
THE CASH BOOK
|
The two- column cash book.
|
By the end of the lesson, the learner should be able to:
Balance off the two- column cash book. |
Worked examples.
Written assignment. Worked examples. Supervised exercise. |
Two-column cash book. |
New Inventor KLB BOOK III Pg 155-6
|
|
| 1 | 4 |
THE CASH BOOK
|
Ledger accounts from three-column cash book.
|
By the end of the lesson, the learner should be able to:
Post transactions from three-column cash book to ledger accounts. |
Probing questions;
Illustrated examples; Guided discussion. |
3-column cash book, the ledger.
|
New Inventor KLB BOOK III Pg 160-2
|
|
| 2 | 1 |
THE CASH BOOK
|
The three-column cash book.
|
By the end of the lesson, the learner should be able to:
Record transactions in a three-column cash book. Balance off the three- column cash book. |
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice. Written exercise. |
3-column cash book.
|
New Inventor KLB BOOK III Pg 156-9
|
|
| 2 | 2 |
FINANCIAL STATEMENTS
|
Introduction.
Trading Period.
|
By the end of the lesson, the learner should be able to:
Give examples of financial statements. Explain the concept of a trading period of a business. |
Brainstorming, Q/A & Explanations.
|
text book
|
New Inventor K.L.B. BK IV. Pg. 54
|
|
| 2 | 3 |
FINANCIAL STATEMENTS
|
Introduction.
Trading Period.
|
By the end of the lesson, the learner should be able to:
Give examples of financial statements. Explain the concept of a trading period of a business. |
Brainstorming, Q/A & Explanations.
|
text book
|
New Inventor K.L.B. BK IV. Pg. 54
|
|
| 2 | 4 |
FINANCIAL STATEMENTS
|
Gross Profit
or Loss.
|
By the end of the lesson, the learner should be able to:
Determine the gross profit or loss of a business. |
Go through worked examples using various approaches.
Supervised practice; Group assignments. |
charts
|
New Inventor K.L.B. BK IV. Pg. 55-57
|
|
| 3 | 1 |
FINANCIAL STATEMENTS
|
The Trading Account.
|
By the end of the lesson, the learner should be able to:
Define the term trading account. Illustrate trading accounts with worked examples. |
Q/A to review the process of obtaining gross profit or loss.
Worked examples. Supervised practice. Assignment. |
text book
|
New Inventor K.L.B. BK IV. Pg. 57-60
|
|
| 3 | 2 |
FINANCIAL STATEMENTS
|
The Trading Account.
|
By the end of the lesson, the learner should be able to:
Define the term trading account. Illustrate trading accounts with worked examples. |
Q/A to review the process of obtaining gross profit or loss.
Worked examples. Supervised practice. Assignment. |
text book
|
New Inventor K.L.B. BK IV. Pg. 57-60
|
|
| 3 | 3 |
FINANCIAL STATEMENTS
|
The Trading Account.
|
By the end of the lesson, the learner should be able to:
Define the term trading account. Illustrate trading accounts with worked examples. |
Q/A to review the process of obtaining gross profit or loss.
Worked examples. Supervised practice. Assignment. |
text book
|
New Inventor K.L.B. BK IV. Pg. 57-60
|
|
| 3 | 4 |
FINANCIAL STATEMENTS
|
Net Profit
or
Loss.
|
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss. Determine net profit or loss. |
Brief discussion on distinction between gross and net profit / loss;
Worked examples; Supervised practice; Written exercise. |
chart
|
New Inventor K.L.B. BK IV. Pg. 60-62
|
|
| 4 | 1 |
FINANCIAL STATEMENTS
|
Profit or loss account.
|
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts. |
Detailed discussion;
Worked examples; Supervised practice; Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 62-67
|
|
| 4 | 2 |
FINANCIAL STATEMENTS
|
Profit or loss account.
|
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts. |
Detailed discussion;
Worked examples; Supervised practice; Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 62-67
|
|
| 4 | 3 |
FINANCIAL STATEMENTS
|
Profit or loss account.
|
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts. |
Detailed discussion;
Worked examples; Supervised practice; Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 62-67
|
|
| 4 | 4 |
FINANCIAL STATEMENTS
|
Profit and loss account from a trial balance.
|
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts from a trial balance. |
Supervised practice;
Written exercise. |
magazines,charts
|
New Inventor K.L.B. BK IV. pg 62-67
|
|
| 5 | 1 |
FINANCIAL STATEMENTS
|
The Balance Sheet.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet after making adjustments on capital for specific items. |
Exposition of adjustments made on capital for net profit, drawings and additional capital.
Worked examples and Exercises. |
charts
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 5 | 2 |
FINANCIAL STATEMENTS
|
The Balance Sheet.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet after making adjustments on capital for specific items. |
Exposition of adjustments made on capital for net profit, drawings and additional capital.
Worked examples and Exercises. |
charts
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 5 | 3 |
FINANCIAL STATEMENTS
|
The Balance Sheet.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet after making adjustments on capital for specific items. |
Exposition of adjustments made on capital for net profit, drawings and additional capital.
Worked examples and Exercises. |
charts
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 5 | 4 |
FINANCIAL STATEMENTS
|
The Balance Sheet.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet after making adjustments on capital for specific items. |
Exposition of adjustments made on capital for net profit, drawings and additional capital.
Worked examples and Exercises. |
charts
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 6 | 1 |
FINANCIAL STATEMENTS
|
The Balance Sheet from a trial balance.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet from a trial balance. |
Q/A to review a trial balance;
Worked examples. |
text book
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 6 | 2 |
FINANCIAL STATEMENTS
|
The Balance Sheet from a trial balance.
|
By the end of the lesson, the learner should be able to:
Prepare a balance sheet from a trial balance. |
Q/A to review a trial balance;
Worked examples. |
text book
|
New Inventor K.L.B. BK IV. Pg. 67-68
|
|
| 6 | 3 |
FINANCIAL STATEMENTS
|
Types of Capital.
|
By the end of the lesson, the learner should be able to:
Outline types of capital. |
Probing questions;
Teacher?s explanations. |
text book
|
New Inventor K.L.B. BK IV. Pg. 68
|
|
| 6 | 4 |
FINANCIAL STATEMENTS
|
Types of capital in a balance sheet.
|
By the end of the lesson, the learner should be able to:
Illustrate types of capital with balance sheet. |
Illustrative examples.
Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 69-70
|
|
| 7 | 1 |
FINANCIAL STATEMENTS
|
Basic financial ratios:
- Mark-up.
|
By the end of the lesson, the learner should be able to:
Define the term mark-up. Explain why mark up is important in a business. Determine business mark up. |
Q/A: definition of a ratio. Teacher exposes and explains the new concepts then leads in an example. |
chart,text book
|
New Inventor K.L.B. BK IV. Pg. 70-71
|
|
| 7 | 2 |
FINANCIAL STATEMENTS
|
- Margin.
|
By the end of the lesson, the learner should be able to:
Define the term margin. Explain why margin is important in a business. Determine business margin. |
Exposition of new concept;
Worked examples; Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 71-72
|
|
| 7 | 3 |
FINANCIAL STATEMENTS
|
Using mark-up or margin to prepare a trading account.
|
By the end of the lesson, the learner should be able to:
Work out the mark-up given the margin and vice-versa. |
Guided discovery on the relationship.
Illustrative examples. |
text book
|
New Inventor K.L.B. BK IV. Pg.72-74
|
|
| 7 | 4 |
FINANCIAL STATEMENTS
|
Using mark-up or margin to prepare a trading account.
|
By the end of the lesson, the learner should be able to:
Work out the mark-up given the margin and vice-versa. |
Guided discovery on the relationship.
Illustrative examples. |
text book
|
New Inventor K.L.B. BK IV. Pg.72-74
|
|
| 8 | 1 |
FINANCIAL STATEMENTS
|
Current ratio or Working capital ratio.
|
By the end of the lesson, the learner should be able to:
Define the term current ratio or working capital ratio. Explain importance of current ratio. Calculate current ratio given various balances. |
Exposition & Worked examples;
Discussion. |
text book,chart
|
New Inventor K.L.B. BK IV. Pg. 75-76
|
|
| 8 | 2 |
FINANCIAL STATEMENTS
|
Rate of stock turnover.
|
By the end of the lesson, the learner should be able to:
Define the terms turn over and rate of stock turn over. Calculate the rate of stock turn over. |
Exposition, Worked examples & numericals
Discussion: implications of rate of stock turnover on a business. |
chart
|
New Inventor K.L.B. BK IV. Pg. 76-78
|
|
| 8 | 3 |
FINANCIAL STATEMENTS
|
Rate of stock turnover.
|
By the end of the lesson, the learner should be able to:
Define the terms turn over and rate of stock turn over. Calculate the rate of stock turn over. |
Exposition, Worked examples & numericals
Discussion: implications of rate of stock turnover on a business. |
chart
|
New Inventor K.L.B. BK IV. Pg. 76-78
|
|
| 8 | 4 |
FINANCIAL STATEMENTS
|
Stock turn-over and trading account.
|
By the end of the lesson, the learner should be able to:
Prepare the trading account given the rate of stock turn-over. |
Illustrative examples & supervised practice.
|
text book
|
New Inventor K.L.B. BK IV. Pg. 78
|
|
| 9 | 1 |
FINANCIAL STATEMENTS
|
Return on Capital.
|
By the end of the lesson, the learner should be able to:
Define the term return on capital. Calculate return on capital. Explain implications of return on capital on a business. |
Brief discussion;
simple problem solving; Assignment. |
chart, text book
|
New Inventor K.L.B. BK IV. Pg. 79
|
|
| 9 | 2 |
FINANCIAL STATEMENTS
|
Return on Capital.
|
By the end of the lesson, the learner should be able to:
Define the term return on capital. Calculate return on capital. Explain implications of return on capital on a business. |
Brief discussion;
simple problem solving; Assignment. |
chart, text book
|
New Inventor K.L.B. BK IV. Pg. 79
|
|
| 9 | 3 |
FINANCIAL STATEMENTS
|
Acid test or quick ratio.
|
By the end of the lesson, the learner should be able to:
Determine the quick ratio given current assets, stock and current liabilities. |
Exposition of new concepts;
Simple calculations. |
Business Magazines.
|
New Inventor K.L.B. BK IV. Pg. 79-80
|
|
| 9 | 4 |
FINANCIAL STATEMENTS
|
Acid test or quick ratio.
|
By the end of the lesson, the learner should be able to:
Determine the quick ratio given current assets, stock and current liabilities. |
Exposition of new concepts;
Simple calculations. |
Business Magazines.
|
New Inventor K.L.B. BK IV. Pg. 79-80
|
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