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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
1

SCHOOL RE-OPENING
1 3
THE LEDGER.
Meaning and purpose of a ledger.
By the end of the lesson, the learner should be able to:


Identify features of a ledger.
Explain the purpose of a ledger.


Exposition of new concepts and detailed discussion.


A ledger book.
New Inventor KLB BOOK III Pg 117
1 4
THE LEDGER.
Rules of recording transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record transactions in a ledger A/Cs.
Exposition and summary in tabular form


A ledger.
New Inventor KLB BOOK III 118-120
2 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
2 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
2 3
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
Exposition;
Oral questions;
Guided discovery.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
2 4
THE LEDGER.
Purchase returns.
Sale returns.
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account.
Record sales returns in ledger account.
Oral questions;
Guided discovery;
Numerous examples.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 129-130
3 1
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
3 2
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
3 3
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
3 4
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
4 1
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
4 2
THE LEDGER.
Limitations of a trial balance.
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.
Exposition of new concepts;
Guided discussion.
chart
New Inventor KLB BOOK III Pg 138-9
4 3
THE LEDGER.
Classification of ledger accounts.
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts.
Outline types of ledgers.
Probing questions;
Discussion.
chart
New Inventor KLB BOOK III Pg 140
4 4
THE LEDGER.
The general ledger.
By the end of the lesson, the learner should be able to:
Outline features of the general ledger.
Oral questions;
Guided discussion.
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 141
5 1
THE LEDGER.
Topic review.
By the end of the lesson, the learner should be able to:
Answer review questions correctly.
Answer questions from revision exercise.
New Inventor KLB BOOK III Pg 142-9
5 2
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
5 3
THE CASH BOOK
The two- column cash book.
Ledger accounts from three-column cash book.
By the end of the lesson, the learner should be able to:
Balance off the two- column cash book.
Post transactions from three-column cash book to ledger accounts.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.
Probing questions;
Illustrated examples;
Guided discussion.
Two-column cash book.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 155-6
5 4
THE CASH BOOK
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
The three-column cash book.
Source documents Introduction. Cash receipt.
By the end of the lesson, the learner should be able to:
Record transactions in a three-column cash book.
Balance off the three- column cash book.
Define a source document.
Give examples of source documents.
Describe features of a cash / cheque receipt.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
Exposition of new terms;
Brain storming;
Brief discussion.
3-column cash book.
Cash receipts
New Inventor KLB BOOK III Pg 156-9
6 1
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
6 2
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
6 3
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
6 4
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
7 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases journal.
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 journal sample page.
Purchases return journal sample page.
New Inventor K.L.B. BK IV. Pg. 15-17
7 2
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
7 3
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
7 4
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
8 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Transactions passed through the general journal.
Importance of journals.
By the end of the lesson, the learner should be able to:
Identify transactions that are passed through the general journal.
State reasons for maintaining journals.
Exposition of new concepts;
Detailed discussion.
Probing questions;
Brief discussion;
Topic review & summary;
Review of written exercises.
text book
New Inventor K.L.B. BK IV. Pg. 37-40
8

MID TERM BREAK
9 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
9 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
9 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
9 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
10 1
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
10-11

PRE- TRIAL EXAMINATION
12 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
12 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
12 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
12 4
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
13 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
13

SCHOOL CLOSING

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