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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 3-4 |
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
New Inventor K.L.B. BK IV. Pg. 69-70 |
|
| 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
|
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 | 3-4 |
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
|
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 | 3-4 |
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 | 1 |
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 | 2 |
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 | 3-4 |
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 | 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 |
|
| 5 | 2 |
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 |
|
| 5 | 3-4 |
INTERNATIONAL TRADE
|
Terms of International Trade.
Terms of trade among different countries. |
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. Account for differences in terms of terms of trade among nations. |
Probing questions, brief discussion.
Probing questions and guided discussion. |
text book
newspaper |
Pg. 164-6
Pg. 167-8 |
|
| 6 | 1 |
INTERNATIONAL TRADE
|
Balance of Payments.
(Current A/C)
|
By the end of the
lesson, the learner
should be able to:
Define the term balance of payments. Analyse components of balance of payments. (Current A/C). |
Exposition of new concepts and detailed discussion.
|
text book
|
Pg. Pg. 168-9
|
|
| 6 | 2 |
INTERNATIONAL TRADE
|
Balance of Payments.
(Capital A/C)
|
By the end of the
lesson, the learner
should be able to:
Cite examples of transactions that affect the Capital A/C. |
Q/A: review types of capital.
Exposition of new concepts and detailed discussion. |
newspaper
|
Pg. 169-170
|
|
| 6 | 3-4 |
INTERNATIONAL TRADE
|
Balance of Payments.
(Capital A/C)
|
By the end of the
lesson, the learner
should be able to:
Cite examples of transactions that affect the Capital A/C. |
Q/A: review types of capital.
Exposition of new concepts and detailed discussion. |
newspaper
|
Pg. 169-170
|
|
| 7 | 1 |
INTERNATIONAL TRADE
|
Overall Balance of Payments.
|
By the end of the
lesson, the learner
should be able to:
Determine the overall balance of payments. |
Q/A: review current A/C and capital A/C.
Illustrative examples. Assignment. |
newspaper
|
Pg. 170
|
|
| 7 | 2 |
INTERNATIONAL TRADE
|
The Official Settlement A/C.
|
By the end of the
lesson, the learner
should be able to:
Define the Official Settlement A/C. |
Guided brief discussion.
|
text book
|
Pg. 171
|
|
| 7 | 3-4 |
INTERNATIONAL TRADE
|
Disequilibrium of Balance of payments.
Correction of balance of payment disequilibrium.
Terms of sale in international trade. |
By the end of the
lesson, the learner
should be able to:
Identify causes of Disequilibrium of Balance of payments. Outline methods of correcting of balance of payment disequilibrium. Identify common terms of sale in international trade. |
Exposition of new concepts & explanations;
Discussion. Exposition & explanations; Probing questions; Discussion. |
text book
|
Pg. 172-5
Pg. 175 |
|
| 8 | 1 |
INTERNATIONAL TRADE
|
Documents used in international trade.
|
By the end of the
lesson, the learner
should be able to:
Identify major documents used in international trade. |
Give examples of relevant documents.
Give examples of relevant documents. |
text book
|
Pg. 176-7
|
|
| 8 | 2 |
INTERNATIONAL TRADE
|
Documents used in international trade.
|
By the end of the
lesson, the learner
should be able to:
Identify major documents used in international trade. |
Give examples of relevant documents.
Give examples of relevant documents. |
text book
|
Pg. 176-7
|
|
| 8 | 3-4 |
INTERNATIONAL TRADE
|
Documents used in international trade.
IMF, ADF and World bank. |
By the end of the
lesson, the learner
should be able to:
Identify major documents used in international trade. State objectives of IMF, ADF and World bank.. Trace a background to the growth of specific development funds. |
Give examples of relevant documents.
Give examples of relevant documents. Brain storming; Discussion. |
text book
Newspaper cuttings & relevant magazines. |
Pg. 176-7
Pg. 179-180 |
|
| 9 | 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 |
|
| 9 | 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 |
|
| 9 | 3-4 |
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 New Inventor K.L.B. BK IV. Pg. 3-4 |
|
| 10 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Debit note and credit note.
|
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. |
Examine a debit note and a credit note.
Brief discussion on features of the notes. |
Debit note and credit note.
|
New Inventor K.L.B. BK IV. Pg. 5-6
|
|
| 10 | 2 |
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
|
|
| 10 | 3-4 |
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
New Inventor K.L.B. BK IV. Pg 10-12 |
|
| 11 | 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
|
|
| 11 | 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
|
|
| 11 | 3-4 |
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 |
|
| 12 | 1 |
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
|
|
| 12 | 2 |
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
|
|
| 12 | 3-4 |
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
New Inventor K.L.B. BK IV. Pg. 22-23 |
|
| 13 | 1 |
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
|
|
| 13 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Analysis cash book.
|
By the end of the
lesson, the learner
should be able to:
Record transactions in an analysis cash book. |
Exposition of new concepts;
Worked examples; Discussion; Written exercise. |
Cash analysis sample page.
|
New Inventor K.L.B. BK IV. PG. 32-36
|
|
| 13 | 3-4 |
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
|
|
| 14 | 1 |
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
|
|
| 14 | 2 |
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
|
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