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Business Studies
Form 4 2025
TERM I
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1

Reporting and administration of opener exam
2 1
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

2 2-3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Debit note and credit note.
Payment voucher & petty cash voucher.
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.
Identify entry features of a payment voucher & petty cash voucher.
Examine a debit note and a credit note.
Brief discussion on features of the notes.
Examine a payment voucher & petty cash voucher.
Discussion.
Debit note and credit note.
Payment voucher & petty cash voucher.
New Inventor K.L.B. BK IV. Pg. 5-6
New Inventor K.L.B. BK IV. Pg 6-7
2 4
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
3 1
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
3 2-3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting entries to the general ledger and sales ledger.
Purchases journal.
Purchases return 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.
Prepare a purchases journal given some transactions.
Post entries from the journal to the purchases return ledger.
Illustrated example;
Supervised practice.
Written exercise.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Sales return journal sample page.
Purchases journal sample page.
Purchases return journal sample page.
New Inventor K.L.B. BK IV. Pg 14
New Inventor K.L.B. BK IV. Pg. 17-19
3 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash receipt 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.
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Cash receipt journal.
New Inventor K.L.B. BK IV. Pg. 20-21
4 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash payment journal.
The petty cash book with imprest system.
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.
Make entries in a petty cash book.
Post entries from the book to ledger accounts.
Exposition of new concepts;
Illustrated example;
Written exercise.
Illustrated examples;
Group assignments.
Illustrated cash payment ledger.
Illustrated petty cash book.
New Inventor K.L.B. BK IV. Pg. 22-23
4 2-3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Analysis cash book.
General journal.
Transactions passed through the 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.
Identify transactions that are passed through the general journal.
Exposition of new concepts;
Worked examples;
Discussion;
Written exercise.
Worked examples;
Supervised practice.
Exposition of new concepts;
Detailed discussion.
Cash analysis sample page.
General journal sample page.
text book
New Inventor K.L.B. BK IV. PG. 32-36
New Inventor K.L.B. BK IV. 36-37
4 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
5 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
5 2-3
FINANCIAL STATEMENTS
Gross Profit or Loss.
The Trading Account.
By the end of the lesson, the learner should be able to:
Determine the gross profit or loss of a business.
Define the term trading account.

Illustrate trading accounts with worked examples.
Go through worked examples using various approaches.
Supervised practice;
Group assignments.

Q/A to review the process of obtaining gross profit or loss.
Worked examples.
Supervised practice.
Assignment.
charts
text book
New Inventor K.L.B. BK IV. Pg. 55-57
New Inventor K.L.B. BK IV. Pg. 57-60
6-7

Exams
8

Mid term break
9 1
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 2-3
FINANCIAL STATEMENTS
Profit or loss account.
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.



Prepare profit or loss accounts from a trial balance.
Detailed discussion;
Worked examples;
Supervised practice;
Written exercise.
text book
magazines,charts
New Inventor K.L.B. BK IV. Pg. 62-67
New Inventor K.L.B. BK IV.  pg 62-67
9 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
10 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
10 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
10 2-3
FINANCIAL STATEMENTS
The Balance Sheet from a trial balance.
Types of Capital.
By the end of the lesson, the learner should be able to:
Prepare a balance sheet from a trial balance.
Outline types of capital.
Q/A to review a trial balance;
Worked examples.
Probing questions;
Teacher?s explanations.
text book
New Inventor K.L.B. BK IV. Pg. 67-68
New Inventor K.L.B. BK IV. Pg. 68
10 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
11 1
MONEY & BANKING
Introduction. Barter trade.
By the end of the lesson, the learner should be able to:


Explain the concepts of money and banking.
Describe merits and demerits of barter trade.






Brain storming;
Brief discussion.
text book
New Inventor K.L.B. BK IV. Pg 91-94
11 2-3
MONEY & BANKING
Money system Characteristics of money.
Functions of money.
By the end of the lesson, the learner should be able to:
State characteristics of money.
Explain major functions of money.
Brainstorming and superficial discussion.
Probing questions;
Discussion.
text book
chart
New Inventor K.L.B. BK IV. Pg 95-96
New Inventor K.L.B. BK IV. Pg. 96-97
11 4
MONEY & BANKING
Demand for money (liquidity preference)
Supply of money. Banking System.
By the end of the lesson, the learner should be able to:
Define the term demand for money.
Explain the motives that influence the desire to keep money instead of other assets.
Define the term supply of money.
Identify various monetary items that are in circulation in an economy.
Identify elements of banking system in Kenya.
Q/A: review the term demand.
Exposition and probing questions.
Q/A: review the term supply.
Expository approach
Analyse the hierarchy of banks in Kenya.
Give examples of banks in each category.
text book
chart,text book
New Inventor K.L.B. BK IV. Pg. 97-99
12 1
MONEY & BANKING
Development of Banking. Commercial Banks.
By the end of the lesson, the learner should be able to:
Outline a brief history on development of banking.

Identify methods employed by commercial banks to generate profits.
Identify services offered by commercial banks.


Exposition and probing questions;
Detailed discussion.
text book
New Inventor K.L.B. BK IV. Pg. 101-103
12 2-3
MONEY & BANKING
Services offered by commercial banks.
Non-banking financial institutions.
Functions of the Central bank.
By the end of the lesson, the learner should be able to:
Describe other services offered by commercial banks.
Cite examples of non-banking financial institutions.
State functions of non-banking financial institutions.
Outline differences between commercial bank and NBFI.
Identify objectives and functions of the Central Bank.
Discussion on lending money, safekeeping of valuable items, money transfer facilities, e.g. standing order, cheques, savings and current accounts, time deposits.


Exposition;
Brief discussion;
Probing questions.
Exposition of new ideas;
Guided discussion.
text book
New Inventor K.L.B. BK IV. Pg. 103-9
New Inventor K.L.B. BK IV. Pg. 109-113
12 4
MONEY & BANKING
Trends in banking.
By the end of the lesson, the learner should be able to:
Describe banking policies on types of account, use of computers, ,ATMs, m-banking, Mpesa,
e-banking.
Brain storming;
Discussion.
chart,text book
New Inventor K.L.B. BK IV. Pg. 118-121
13

Exam and closing of school

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