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SCHEME OF WORK
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
2 1
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

2 2-3
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
New Inventor K.L.B. BK IV. Pg. 5-6
2 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
2 5
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Books of original entry. Sales journal.
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.


Brief discussion;
Illustrated example.



Sales journal.
New Inventor K.L.B. BK IV. Pg. 8-10
3 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
Sales returns journal.
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.
Explain purpose of a sales returns journal.
Prepare a sales return journal.
Discussion on illustrated examples.
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions.
Sales ledger.
Sales returns journal sample page.
New Inventor K.L.B. BK IV. Pg 10-12
3 2-3
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.
Supervised practice.
Sales return journal sample page.
Purchases journal sample page.
New Inventor K.L.B. BK IV. Pg 14
New Inventor K.L.B. BK IV. Pg. 15-17
3 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
3 5
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.
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
4 2-3
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
New Inventor K.L.B. BK IV. PG. 32-36
4 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
General journal.
By the end of the lesson, the learner should be able to:
Record transactions in a general journal.
Worked examples;
Supervised practice.
General journal sample page.
New Inventor K.L.B. BK IV. 36-37
4 5
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
5 1
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 2-3
FINANCIAL STATEMENTS
Introduction. Trading Period.
Gross Profit or Loss.
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.

Determine the gross profit or loss of a business.
Brainstorming, Q/A & Explanations.
Go through worked examples using various approaches.
Supervised practice;
Group assignments.
text book
charts
New Inventor K.L.B. BK IV. Pg. 54
New Inventor K.L.B. BK IV. Pg. 55-57
5 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
5 5
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 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
6 2-3
FINANCIAL STATEMENTS
Net Profit or Loss.
Profit or loss account.
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss.
Determine net profit or loss.
Prepare profit or loss accounts.
Brief discussion on distinction between gross and net profit / loss;
Worked examples;
Supervised practice;
Written exercise.

Detailed discussion;
Worked examples;
Supervised practice;
Written exercise.
chart
text book
New Inventor K.L.B. BK IV. Pg. 60-62
New Inventor K.L.B. BK IV. Pg. 62-67
6 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
6 5
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
7 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
7 2-3
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
7 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
7 4-5
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
8

Midterm

9 1
FINANCIAL STATEMENTS
Types of Capital.
Types of capital in a balance sheet.
By the end of the lesson, the learner should be able to:
Outline types of capital.
Illustrate types of capital with balance sheet.
Probing questions;
Teacher?s explanations.
Illustrative examples.
Written exercise.
text book
New Inventor K.L.B. BK IV. Pg. 68
9 2-3
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
9 4
MONEY & BANKING
Money system Characteristics of money.
By the end of the lesson, the learner should be able to:
State characteristics of money.
Brainstorming and superficial discussion.
text book
New Inventor K.L.B. BK IV. Pg 95-96
9 5
MONEY & BANKING
Functions of money.
By the end of the lesson, the learner should be able to:
Explain major functions of money.
Probing questions;
Discussion.
chart
New Inventor K.L.B. BK IV. Pg. 96-97
10 1
MONEY & BANKING
Demand for money (liquidity preference)
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.
Q/A: review the term demand.

Exposition and probing questions.
text book
New Inventor K.L.B. BK IV. Pg. 97-99
10 2-3
MONEY & BANKING
Supply of money. Banking System.
Development of Banking. Commercial Banks.
By the end of the lesson, the learner should be able to:
Define the term supply of money.
Identify various monetary items that are in circulation in an economy.
Identify elements of banking system in Kenya.
Outline a brief history on development of banking.

Identify methods employed by commercial banks to generate profits.
Identify services offered by commercial banks.
Q/A: review the term supply.
Expository approach
Analyse the hierarchy of banks in Kenya.
Give examples of banks in each category.




Exposition and probing questions;
Detailed discussion.
chart,text book
New Inventor K.L.B. BK IV. Pg. 99-100
New Inventor K.L.B. BK IV. Pg. 101-103
10 4
MONEY & BANKING
Services offered by commercial banks.
By the end of the lesson, the learner should be able to:
Describe other services offered by commercial banks.
Discussion on lending money, safekeeping of valuable items, money transfer facilities, e.g. standing order, cheques, savings and current accounts, time deposits.
text book
New Inventor K.L.B. BK IV. Pg. 103-9
10 5
MONEY & BANKING
Non-banking financial institutions.
By the end of the lesson, the learner should be able to:
Cite examples of non-banking financial institutions.
State functions of non-banking financial institutions.
Outline differences between commercial bank and NBFI.
Exposition;
Brief discussion;
Probing questions.
text book
New Inventor K.L.B. BK IV. Pg. 109-113
11 1
MONEY & BANKING
Functions of the Central bank.
By the end of the lesson, the learner should be able to:
Identify objectives and functions of the Central Bank.
Exposition of new ideas;
Guided discussion.
text book
New Inventor K.L.B. BK IV. Pg 113-8
11 2-3
MONEY & BANKING
PUBLIC FINANCE
Trends in banking.
Purpose of public finance. Sources of public finance.
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.




Differentiate between internal and external borrowing.
Brain storming;
Discussion.



Brainstorming.
Brief discussion.
chart,text book


Business Magazines.
New Inventor K.L.B. BK IV. Pg. 118-121
New Inventor K.L.B. BK IV. Pg.125-7
11 4
PUBLIC FINANCE
External borrowing.
Government expenditure. Principles of public expenditure.
By the end of the lesson, the learner should be able to:
Differentiate between reproductive debt and dead weight debt.
Identify types of govt?s expenditure.
Differentiate between recurrent and development expenditure.
Outline principles of public expenditure.
Exposition;
Discussion.
Exposition & discussion.
text book
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg. 127-8
11 5
PUBLIC FINANCE
Taxation.
By the end of the lesson, the learner should be able to:
Define the term taxation.
Identify methods that the give reasons for taxation.
Exposition;
Explanations.
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg.131
12 1
PUBLIC FINANCE
Principles of taxation.
By the end of the lesson, the learner should be able to:
Explain basic principles of taxation.
New Inventor K.L.B. BK IV. pg 132-3
12 2-3
PUBLIC FINANCE
Impact and incidence of tax. Classification of taxes on basis of structure.
Classification of taxes on basis of impact on the tax payer. - Direct tax.
By the end of the lesson, the learner should be able to:
Differentiate between impact and incidence of tax.

Classify taxes according to structure.
State merits and demerits of taxing people according to structure.
Classify taxes according to impact on the taxpayer.
State and explain merits and demerits of direct tax.


Exposition of new ideas;
Give examples and explanations.

Guided discussion on direct taxes.
text book
Pg. 133-4
Pg. 135-6
12 4
PUBLIC FINANCE
Classification of taxes on basis of impact on the tax payer. - Indirect tax.
By the end of the lesson, the learner should be able to:
State merits and demerits of Indirect tax.
Q/A and guided discussion.
text book
Pg. 138-141
12 5
PUBLIC FINANCE
Topic summary / review
By the end of the lesson, the learner should be able to:
Tackle review question,
Problem solving.Revision;
text book
Pg. 142-144

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