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SCHEME OF WORK
Business Studies
Form 4 2025
TERM I
School


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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1

Opening and reporting to school
2 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
2 2
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
2

Opener exam and marking
3 1
THE 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:
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.
Probing questions;
Illustrated examples;
Guided discussion.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
3-column cash book, the ledger.
3-column cash book.
New Inventor KLB BOOK III Pg 160-2
3 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Source documents Introduction. Cash receipt.
Invoice.
By the end of the lesson, the learner should be able to:
Define a source document.
Give examples of source documents.
Describe features of a cash / cheque receipt.
Outline details of an invoice.
Exposition of new terms;
Brain storming;
Brief discussion.
Examine an invoice.
Probing questions on details of an invoice;
Discussion.
Cash receipts
Invoices.




New
Inventor
K.L.B.
BK IV.
Pg 1-2

3 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Debit note and credit note.
By the end of the lesson, the learner should be able to:
Define a debit note and a credit note.
Explain purposes of credit notes and credit note.
Examine a debit note and a credit note.
Brief discussion on features of the notes.
Debit note and credit note.
New Inventor K.L.B. BK IV. Pg. 5-6
3 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Payment voucher & petty cash voucher.
Books of original entry. Sales journal.
By the end of the lesson, the learner should be able to:
Identify entry features of a payment voucher & petty cash voucher.
Highlight features of a sales journal.
Prepare a sales journal given credit sales.
Examine a payment voucher & petty cash voucher.
Discussion.
Brief discussion;
Illustrated example.
Payment voucher & petty cash voucher.
Sales journal.
New Inventor K.L.B. BK IV. Pg 6-7
4 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
By the end of the lesson, the learner should be able to:
Transfer entries from a sales journal to a sales ledger and general ledger.
Discussion on illustrated examples.
Sales ledger.
New Inventor K.L.B. BK IV. Pg 10-12
4 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Sales returns journal.
Posting entries to the general ledger and sales ledger.
By the end of the lesson, the learner should be able to:
Explain purpose of a sales returns journal.
Prepare a sales return journal.
Post entries from sales return journal to the general ledger and the sales ledger.
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions.
Illustrated example;
Supervised practice.
Written exercise.
Sales returns journal sample page.
Sales return journal sample page.
New Inventor K.L.B. BK IV. Pg. 13-14
4 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases journal.
By the end of the lesson, the learner should be able to:
Prepare a purchases journal given some transactions.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Purchases journal sample page.
New Inventor K.L.B. BK IV. Pg. 15-17
4 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases return journal.
Cash receipt journal.
By the end of the lesson, the learner should be able to:
Prepare a purchases journal given some transactions.
Post entries from the journal to the purchases return ledger.
Identify features of a cash receipt journal.
Post entries from the journal to the general ledger, cash book and debtors ledger.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Purchases return journal sample page.
Cash receipt journal.
New Inventor K.L.B. BK IV. Pg. 17-19
5 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash payment journal.
By the end of the lesson, the learner should be able to:
Prepare a cash payment journal.
Post cash payment journal entries to ledger accounts correctly.
Exposition of new concepts;
Illustrated example;
Written exercise.
Illustrated cash payment ledger.
New Inventor K.L.B. BK IV. Pg. 22-23
5 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
The petty cash book with imprest system.
Analysis cash book.
By the end of the lesson, the learner should be able to:
Make entries in a petty cash book.
Post entries from the book to ledger accounts.
Record transactions in an analysis cash book.
Illustrated examples;
Group assignments.
Exposition of new concepts;
Worked examples;
Discussion;
Written exercise.
Illustrated petty cash book.
Cash analysis sample page.
New Inventor K.L.B. BK IV. Pg.26-30
5 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
General journal.
Transactions passed through the general journal.
By the end of the lesson, the learner should be able to:
Record transactions in a general journal.
Identify transactions that are passed through the general journal.
Worked examples;
Supervised practice.
Exposition of new concepts;
Detailed discussion.
General journal sample page.
text book
New Inventor K.L.B. BK IV. 36-37
5 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Importance of journals.
By the end of the lesson, the learner should be able to:
State reasons for maintaining journals.
Probing questions;
Brief discussion;
Topic review & summary;
Review of written exercises.
text book
New Inventor K.L.B. BK IV. Pg. 41-53
6 1
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
6 2
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
6 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
6 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
7

Mid term exam
8-9

Mid term break
9 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
9 4
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
10 1
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
10 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
10 3
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
10 4
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
11 1
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
11-13

End term 1 exam and marking

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