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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 exams
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.
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.





Exposition of new terms;

Brain storming;

Brief discussion.





Cash receipts








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

3 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Invoice.
Debit note and credit note.
By the end of the lesson, the learner should be able to:
Outline details of an invoice.
Define a debit note and a credit note.
Explain purposes of credit notes and credit note.
Examine an invoice.
Probing questions on details of an invoice;
Discussion.
Examine a debit note and a credit note.
Brief discussion on features of the notes.
Invoices.
Debit note and credit note.
New Inventor K.L.B. BK IV. Pg. 3-4
3 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Payment voucher & petty cash voucher.
By the end of the lesson, the learner should be able to:
Identify entry features of a payment voucher & petty cash voucher.
Examine a payment voucher & petty cash voucher.
Discussion.
Payment voucher & petty cash voucher.
New Inventor K.L.B. BK IV. Pg 6-7
4 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Books of original entry. Sales journal.
Posting from sales journal to sales ledger and general ledger.
By the end of the lesson, the learner should be able to:
Highlight features of a sales journal.
Prepare a sales journal given credit sales.
Transfer entries from a sales journal to a sales ledger and general ledger.
Brief discussion;
Illustrated example.
Discussion on illustrated examples.
Sales journal.
Sales ledger.
New Inventor K.L.B. BK IV. Pg. 8-10
4 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Sales returns journal.
By the end of the lesson, the learner should be able to:
Explain purpose of a sales returns journal.
Prepare a sales return journal.
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions.
Sales returns journal sample page.
New Inventor K.L.B. BK IV. Pg. 13-14
4 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting entries to the general ledger and sales ledger.
Purchases journal.
By the end of the lesson, the learner should be able to:
Post entries from sales return journal to the general ledger and the sales ledger.
Prepare a purchases journal given some transactions.
Illustrated example;
Supervised practice.
Written exercise.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Sales return journal sample page.
Purchases journal sample page.
New Inventor K.L.B. BK IV. Pg 14
4 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases return 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.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Purchases return journal sample page.
New Inventor K.L.B. BK IV. Pg. 17-19
5 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash receipt journal.
Cash payment journal.
By the end of the lesson, the learner should be able to:
Identify features of a cash receipt journal.
Post entries from the journal to the general ledger, cash book and debtors ledger.
Prepare a cash payment journal.
Post cash payment journal entries to ledger accounts correctly.
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Exposition of new concepts;
Illustrated example;
Written exercise.
Cash receipt journal.
Illustrated cash payment ledger.
New Inventor K.L.B. BK IV. Pg. 20-21
5 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
The petty cash book with imprest system.
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.
Illustrated examples;
Group assignments.
Illustrated petty cash book.
New Inventor K.L.B. BK IV. Pg.26-30
5 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Analysis cash book.
General journal.
By the end of the lesson, the learner should be able to:
Record transactions in an analysis cash book.
Record transactions in a general journal.
Exposition of new concepts;
Worked examples;
Discussion;
Written exercise.
Supervised practice.
Cash analysis sample page.
General journal sample page.
New Inventor K.L.B. BK IV. PG. 32-36
5 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Transactions passed through the general journal.
By the end of the lesson, the learner should be able to:
Identify transactions that are passed through the general journal.
Exposition of new concepts;
Detailed discussion.
text book
New Inventor K.L.B. BK IV. Pg. 37-40
6 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
FINANCIAL STATEMENTS
Importance of journals.
Introduction. Trading Period.
By the end of the lesson, the learner should be able to:
State reasons for maintaining journals.
Give examples of financial statements.
Explain the concept of a trading period of a business.
Probing questions;
Brief discussion;
Topic review & summary;
Review of written exercises.
Brainstorming, Q/A & Explanations.
text book
New Inventor K.L.B. BK IV. Pg. 41-53
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
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 4
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
7

Mid term exam
8-9

Midterm break
9 3
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
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
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 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
10 4
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
11 1
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 2
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
12

End term 1 exams
13

Closing of end term 1

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