If this scheme pleases you, click here to download.
WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
---|---|---|---|---|---|---|---|---|
2 | 1 |
FINANCIAL STATEMENTS
|
Basic financial ratios:
- Mark-up.
|
By the end of the
lesson, the learner
should be able to:
Define the term mark-up. Explain why mark up is important in a business. Determine business mark up. |
Q/A: definition of a ratio. Teacher exposes and explains the new concepts then leads in an example. |
chart,text book
|
New Inventor K.L.B. BK IV. Pg. 70-71
|
|
2 | 2 |
FINANCIAL STATEMENTS
|
- Margin.
|
By the end of the
lesson, the learner
should be able to:
Define the term margin. Explain why margin is important in a business. Determine business margin. |
Exposition of new concept;
Worked examples; Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 71-72
|
|
2 | 3 |
FINANCIAL STATEMENTS
|
- Margin.
|
By the end of the
lesson, the learner
should be able to:
Define the term margin. Explain why margin is important in a business. Determine business margin. |
Exposition of new concept;
Worked examples; Written exercise. |
text book
|
New Inventor K.L.B. BK IV. Pg. 71-72
|
|
2 | 4 |
FINANCIAL STATEMENTS
|
Using mark-up or margin to prepare a trading account.
|
By the end of the
lesson, the learner
should be able to:
Work out the mark-up given the margin and vice-versa. |
Guided discovery on the relationship.
Illustrative examples. |
text book
|
New Inventor K.L.B. BK IV. Pg.72-74
|
|
3 | 1 |
FINANCIAL STATEMENTS
|
Current ratio or Working capital ratio.
|
By the end of the
lesson, the learner
should be able to:
Define the term current ratio or working capital ratio. Explain importance of current ratio. Calculate current ratio given various balances. |
Exposition & Worked examples;
Discussion. |
text book,chart
|
New Inventor K.L.B. BK IV. Pg. 75-76
|
|
3 | 2 |
FINANCIAL STATEMENTS
|
Current ratio or Working capital ratio.
|
By the end of the
lesson, the learner
should be able to:
Define the term current ratio or working capital ratio. Explain importance of current ratio. Calculate current ratio given various balances. |
Exposition & Worked examples;
Discussion. |
text book,chart
|
New Inventor K.L.B. BK IV. Pg. 75-76
|
|
3 | 3 |
FINANCIAL STATEMENTS
|
Rate of stock turnover.
|
By the end of the
lesson, the learner
should be able to:
Define the terms turn over and rate of stock turn over. Calculate the rate of stock turn over. |
Exposition, Worked examples & numericals
Discussion: implications of rate of stock turnover on a business. |
chart
|
New Inventor K.L.B. BK IV. Pg. 76-78
|
|
3 | 4 |
FINANCIAL STATEMENTS
|
Rate of stock turnover.
|
By the end of the
lesson, the learner
should be able to:
Define the terms turn over and rate of stock turn over. Calculate the rate of stock turn over. |
Exposition, Worked examples & numericals
Discussion: implications of rate of stock turnover on a business. |
chart
|
New Inventor K.L.B. BK IV. Pg. 76-78
|
|
4 | 1 |
FINANCIAL STATEMENTS
|
Stock turn-over and trading account.
|
By the end of the
lesson, the learner
should be able to:
Prepare the trading account given the rate of stock turn-over. |
Illustrative examples & supervised practice.
|
text book
|
New Inventor K.L.B. BK IV. Pg. 78
|
|
4 | 2 |
FINANCIAL STATEMENTS
|
Stock turn-over and trading account.
|
By the end of the
lesson, the learner
should be able to:
Prepare the trading account given the rate of stock turn-over. |
Illustrative examples & supervised practice.
|
text book
|
New Inventor K.L.B. BK IV. Pg. 78
|
|
4 | 3 |
FINANCIAL STATEMENTS
|
Return on Capital.
|
By the end of the
lesson, the learner
should be able to:
Define the term return on capital. Calculate return on capital. Explain implications of return on capital on a business. |
Brief discussion;
simple problem solving; Assignment. |
chart, text book
|
New Inventor K.L.B. BK IV. Pg. 79
|
|
4 | 4 |
FINANCIAL STATEMENTS
|
Return on Capital.
|
By the end of the
lesson, the learner
should be able to:
Define the term return on capital. Calculate return on capital. Explain implications of return on capital on a business. |
Brief discussion;
simple problem solving; Assignment. |
chart, text book
|
New Inventor K.L.B. BK IV. Pg. 79
|
|
5 | 1 |
FINANCIAL STATEMENTS
|
Acid test or quick ratio.
|
By the end of the
lesson, the learner
should be able to:
Determine the quick ratio given current assets, stock and current liabilities. |
Exposition of new concepts;
Simple calculations. |
Business Magazines.
|
New Inventor K.L.B. BK IV. Pg. 79-80
|
|
5 | 2 |
FINANCIAL STATEMENTS
|
Acid test or quick ratio.
|
By the end of the
lesson, the learner
should be able to:
Determine the quick ratio given current assets, stock and current liabilities. |
Exposition of new concepts;
Simple calculations. |
Business Magazines.
|
New Inventor K.L.B. BK IV. Pg. 79-80
|
|
5 | 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
|
|
5 | 4 |
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
|
|
6 | 1 |
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
|
|
6 | 2 |
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
|
|
6 | 3 |
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
|
|
6 | 4 |
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
|
|
7 |
Midterm exams and break |
|||||||
8 | 1 |
MONEY & BANKING
|
Supply of money.
Banking System.
|
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. |
Q/A: review the term supply.
Expository approach Analyse the hierarchy of banks in Kenya. Give examples of banks in each category. |
chart,text book
|
New Inventor K.L.B. BK IV. Pg. 99-100
|
|
8 | 2 |
MONEY & BANKING
|
Supply of money.
Banking System.
|
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. |
Q/A: review the term supply.
Expository approach Analyse the hierarchy of banks in Kenya. Give examples of banks in each category. |
chart,text book
|
New Inventor K.L.B. BK IV. Pg. 99-100
|
|
8 | 3 |
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
|
|
8 | 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
|
|
9 | 1 |
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
|
|
9 | 2 |
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
|
|
9 | 3 |
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
|
|
9 | 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
|
|
10 | 1 |
INTERNATIONAL TRADE
|
Types of International Trade.
Advantages and disadvantages of International Trade.
|
By the end of the
lesson, the learner
should be able to:
Distinguish bilateral trade from multilateral trade. State advantages and disadvantages of International Trade. |
Brainstorming and guided discussion. Q/A & guided discussion |
Newspaper cuttings & relevant magazines. |
Pg. 163-4 |
|
10 | 2 |
INTERNATIONAL TRADE
|
Terms of International Trade.
|
By the end of the
lesson, the learner
should be able to:
Explain the concept terms of International Trade. Distinguish favourable trade from unfavourable terms of trade. |
Probing questions, brief discussion.
|
text book
|
Pg. 164-6
|
|
10 | 3 |
INTERNATIONAL TRADE
|
Terms of International Trade.
|
By the end of the
lesson, the learner
should be able to:
Explain the concept terms of International Trade. Distinguish favourable trade from unfavourable terms of trade. |
Probing questions, brief discussion.
|
text book
|
Pg. 164-6
|
|
10 | 4 |
INTERNATIONAL TRADE
|
Terms of trade among different countries.
|
By the end of the
lesson, the learner
should be able to:
Account for differences in terms of terms of trade among nations. |
Probing questions and guided discussion.
|
newspaper
|
Pg. 167-8
|
|
13-14 |
End of term exams |
Your Name Comes Here