Home






SCHEME OF WORK
Business Studies
Form 4 2025
TERM II
School


To enable/disable signing area for H.O.D & Principal, click here to update signature status on your profile.




To enable/disable showing Teachers name and TSC Number, click here to update teacher details status on your profile.












Did you know that you can edit this scheme? Just click on the part you want to edit!!! (Shift+Enter creates a new line)


WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1

Opening

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.





Exposition of new terms;

Brain storming;

Brief discussion.
Cash receipts
Invoices.




New
Inventor
K.L.B.
BK IV.
Pg 1-2

2 2
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.
Examine a debit note and a credit note.
Brief discussion on features of the notes.
Debit note and credit note.
Payment voucher & petty cash voucher.
New Inventor K.L.B. BK IV. Pg. 5-6
2 3
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.


Brief discussion;
Illustrated example.
Sales journal.
Sales ledger.
New Inventor K.L.B. BK IV. Pg. 8-10
2 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.
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.
Sales return journal sample page.
New Inventor K.L.B. BK IV. Pg. 13-14
3 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.
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
3 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.
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Cash receipt journal.
Illustrated cash payment ledger.
New Inventor K.L.B. BK IV. Pg. 20-21
3 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.
Illustrated examples;
Group assignments.
Illustrated petty cash book.
Cash analysis sample page.
New Inventor K.L.B. BK IV. Pg.26-30
3 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
General journal.
Transactions passed through the 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.
text book
New Inventor K.L.B. BK IV. 36-37
4 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
FINANCIAL STATEMENTS
Importance of journals.
Introduction. Trading Period.
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
4 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
4 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
4 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
5 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
5 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
5 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
5 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
6 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.
Probing questions;
Teacher?s explanations.
text book
New Inventor K.L.B. BK IV. Pg. 68
6 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
6 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
6 4
FINANCIAL STATEMENTS
Using mark-up or margin to prepare a trading account.
Current ratio or Working capital ratio.
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
text book,chart
New Inventor K.L.B. BK IV. Pg.72-74
7

Series one
8 1
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
8 2
FINANCIAL STATEMENTS
Stock turn-over and trading account.
Return on Capital.
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
chart, text book
New Inventor K.L.B. BK IV. Pg. 78
8 3
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
8 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
9

Midterm

10 1
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.
Brainstorming and superficial discussion.
text book
chart
New Inventor K.L.B. BK IV. Pg 95-96
10 2
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.
Q/A: review the term demand.

Exposition and probing questions.
text book
chart,text book
New Inventor K.L.B. BK IV. Pg. 97-99
10 3
MONEY & BANKING
Development of Banking. Commercial Banks.
Services offered by 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
10 4
MONEY & BANKING
Non-banking financial institutions.
Functions of the Central bank.
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
INTERNATIONAL TRADE
Trends in banking.
Types of International Trade. Advantages and disadvantages of International Trade.
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
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg. 118-121
11 2
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.
Probing questions, brief discussion.
text book
newspaper
Pg. 164-6
11 3
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
11 4
INTERNATIONAL TRADE
Balance of Payments. (Capital A/C)
Overall Balance of Payments.
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
12 1
INTERNATIONAL TRADE
The Official Settlement A/C.
Disequilibrium of Balance of payments. Correction of balance of payment disequilibrium.
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
12 2
INTERNATIONAL TRADE
Terms of sale in international trade.
By the end of the lesson, the learner should be able to:
Identify common terms of sale in international trade.
Exposition & explanations;
Probing questions;
Discussion.
text book
Pg. 175
12 3
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
12 4
INTERNATIONAL TRADE
IMF, ADF and World bank.
By the end of the lesson, the learner should be able to:
State objectives of IMF, ADF and World bank..
Trace a background to the growth of specific
development funds.
Brain storming;
Discussion.
Newspaper cuttings & relevant magazines.
Pg. 179-180
13

Exams
14

Revision and closing

Your Name Comes Here


Would You like to provide feedback on the scheme quality and the experience you had? Click on the feedback button below
Download

Feedback

School Name