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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 revision

2 5
NATIONAL INCOME.
Meaning of national income, GDP, NDP, GNP & NNP. Per capita income.
By the end of the lesson, the learner should be able to:



Define terms related to national income.



Exposition of new concepts, explanations & discussion.
text book
New Inventor KLB BOOK III Pg 59-60
3 1
NATIONAL INCOME.
Circular flow of income.
By the end of the lesson, the learner should be able to:
Describe the circular flow of income.
State assumptions made in circular flow of income.
Exposition of new concepts, explanations & discussion.
Chart: circular flow of income.
New Inventor KLB BOOK III Pg 60-61
3 2
NATIONAL INCOME.
Factors affecting circular flow of income.
Expenditure approach of determining national income.
By the end of the lesson, the learner should be able to:
Outline factors that affect circular flow of income.
Determine national income using expenditure approach.
List down problems associated with expenditure approach.
Oral questions;
Exposition of concepts.
Exposition of new concepts, explanations & discussion;
Calculations.
text book
Calculators,text book
New Inventor KLB BOOK III Pg 61-62
3 3
NATIONAL INCOME.
Income approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using income approach.
List down problems associated with income approach.
Exposition of new concepts, explanations & discussion;
Calculations.
Calculators.
New Inventor KLB BOOK III Pg 64-65
3 4
NATIONAL INCOME.
Output approach of determining national income.
Uses of national income statistics.
By the end of the lesson, the learner should be able to:
Determine national income using output approach.
List down problems associated with output approach.
Outline uses of national income statistics.
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
Guided discussion.
Calculators.
text book
New Inventor KLB BOOK III Pg 65-66
3 5
NATIONAL INCOME.
POPULATION & EMPLOYMENT.
Levels of national income.
Population growth.
By the end of the lesson, the learner should be able to:
Highlight factors that influence the levels of national income.
Outline factors associated with population growth.
List factors that are likely to lead to either high or low birthrates.
Calculate population growth rate.
Exposition of new concepts;
Probing questions;
Guided discussion;
Review exercise.
Brain storming;
Calculations.
text book
New Inventor KLB BOOK III Pg 68-70
4 1
POPULATION & EMPLOYMENT.
Optimum population.
Under-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.
Exposition of new concepts;
Probing questions;
Guided discussion;
Illustrative curve sketching.
Brain storming;
Guided discussion.
Chart- optimum population.
Chart- under population.
New Inventor KLB BOOK III Pg 73-74
4 2
POPULATION & EMPLOYMENT.
Over-population.
Young population.
By the end of the lesson, the learner should be able to:
Cite factors that lead to over population.
State advantages and disadvantages of over-population.
Cite factors that may lead to young population.
State advantages and disadvantages of a young population.
Outline challenges of a young population.
Brain storming;
Oral questions;
Guided discussion.
Exposition;
Chart- over population.
text book
New Inventor KLB BOOK III Pg 75-77
4 3
POPULATION & EMPLOYMENT.
Ageing population.
Declining population.
By the end of the lesson, the learner should be able to:
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.
Q/A to review young population;
Discussion on ageing and declining populations.
text book
New Inventor KLB BOOK III Pg 78-79
4 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
4 5
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
5 1
POPULATION & EMPLOYMENT.
Solving unemployment problems.
By the end of the lesson, the learner should be able to:
Suggest some possible solutions to unemployment problems in Kenya.
Group discussions & presentations;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 88-90
5 2
NET WORTH OF A BUSINESS.
Basic terms used in business.
By the end of the lesson, the learner should be able to:



Define basic terms used in business.
State characteristics of assets / liabilities.



Brief discussion on the terms debtor, creditor, asset, liability and capital.
New Inventor KLB BOOK III Pg 92-95
5 3
NET WORTH OF A BUSINESS.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.
text book
New Inventor KLB BOOK III Pg 95-97
5 4
NET WORTH OF A BUSINESS.
Balance sheet.
By the end of the lesson, the learner should be able to:
Define the term balance sheet.
Prepare a balance sheet.
Guided preparation of a balance sheet.
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 97-98
5 5
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
6 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
6 2
BUSINESS TRANSACTIONS
Types of business transactions.
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.



Probing questions;
Oral questions;
Brief guided discussion.
chart
New Inventor KLB BOOK III Pg 103
6 3
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.
Explain how drawings affect capital.
Worked examples;
Supervised exercise;
Guided discovery.
Worked examples
Supervised practice.
Exercise.
chart
New Inventor KLB BOOK III Pg 103-108
6 4
BUSINESS TRANSACTIONS
Additional investments.
Profit & losses.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
Determine the solvency of a business.
Work through an example.
Exercise.
Q/A : review meaning of terms profit and loss.
Work through examples.
text book
New Inventor KLB BOOK III Pg 109
6 5
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
7 1
THE LEDGER.
The concept of double entry.
By the end of the lesson, the learner should be able to:
Apply the rule of double entry.
Further worked examples;
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 120
7 2
THE LEDGER.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
Exposition;
Oral questions;
Guided discovery.
Ledger.
New Inventor KLB BOOK III Pg 120-5
7 3
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
Sale 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.
Record sales returns in ledger account.
Exposition;
Oral questions;
Guided discovery.
Guided discovery;
Numerous examples.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
7 4
THE LEDGER.
Expenses in ledger account.
Revenues in ledger accounts.
By the end of the lesson, the learner should be able to:
Record expenses in ledger account.
Record revenues in the ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130-1
7-8

deanery exams

9

closing

10 1
THE LEDGER.
Drawings in ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 132
10 2
THE LEDGER.
Balancing ledger accounts.
Balancing an account with only one entry.
By the end of the lesson, the learner should be able to:
Balance ledger accounts.
Balance an account with only one entry.
Oral questions;
Guided discovery;
Numerous examples.
Worked examples.
The Ledger.
New Inventor KLB BOOK III Pg 133-4
10 3
THE LEDGER.
Uses of ledger accounts.
Trial balance. Purpose of a trial balance.
By the end of the lesson, the learner should be able to:
Outline uses of ledgers.
Identify features of a trial balance.
Explain the purpose of a trial balance.
Probing questions;
Guided discussion.
Q/A: review meaning of a trial balance;
Guided discussion.
chart
10 4
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
10 5
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

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