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SCHEME OF WORK
Business Studies
Form 4 2025
TERM II
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1 2-3
NET WORTH OF A BUSINESS.
Basic terms used in business.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:



Define basic terms used in business.
State characteristics of assets / liabilities.
Identify sources of assets.
Derive and explain the bookkeeping equation.



Brief discussion on the terms debtor, creditor, asset, liability and capital.


Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.

text book
New Inventor KLB BOOK III Pg 92-95
New Inventor KLB BOOK III Pg 95-97
1 4
NET WORTH OF A BUSINESS.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.
text book
New Inventor KLB BOOK III Pg 95-97
2 1
NET WORTH OF A BUSINESS.
Balance sheet.
By the end of the lesson, the learner should be able to:
Define the term balance sheet.
Prepare a balance sheet.
Guided preparation of a balance sheet.
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 97-98
2 2-3
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.

Relate book-keeping equation with balance sheet
Probing questions;
Discussion.
Guided discovery;

New Inventor KLB BOOK III Pg 99
2 4
NET WORTH OF A BUSINESS.
Net worth of a business.
By the end of the lesson, the learner should be able to:
Determine a business net worth using book-keeping equation and a balance sheet.
Discussion.
New Inventor KLB BOOK III Pg 99-100
3 1
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Topic review.
Types of business transactions.
By the end of the lesson, the learner should be able to:
Answer questions correctly.
Answer numerical questions.
Exercise review.
chart
New Inventor KLB BOOK III Pg 100-102
3 2
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.
Worked examples;
Supervised exercise;
Guided discovery.
chart
New Inventor KLB BOOK III Pg 103-108
3 2-3
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.



Explain how drawings affect capital.
Worked examples;
Supervised exercise;
Guided discovery.


Worked examples
Supervised practice.
Exercise.
chart
New Inventor KLB BOOK III Pg 103-108
New Inventor KLB BOOK III Pg 108-9
3 4
BUSINESS TRANSACTIONS
Additional investments.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
Work through an example.
Exercise.
New Inventor KLB BOOK III Pg 109
4 1
BUSINESS TRANSACTIONS
Profit & losses.
By the end of the lesson, the learner should be able to:
Determine the solvency of a business.
Q/A : review meaning of terms profit and loss.
Work through examples.
text book
New Inventor KLB BOOK III Pg 109-110
4 2-3
BUSINESS TRANSACTIONS
THE LEDGER.
Initial and final capital of a business.
Meaning and purpose of a ledger.
By the end of the lesson, the learner should be able to:
Compute the capital at the end of a given period.


Identify features of a ledger.
Explain the purpose of a ledger.
Work through examples;
Group activities;
Guided discussion.




Exposition of new concepts and detailed discussion.
text book


A ledger book.
New Inventor KLB BOOK III Pg 111
New Inventor KLB BOOK III Pg 117
4 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
5 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
5 2-3
THE LEDGER.
Recording business transactions in ledger accounts.
Purchase of goods and purchase of stock in cash / on credit.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
Record purchase of stock in cash / on credit.
Exposition;
Oral questions;
Guided discovery.
Ledger.
The Ledger.
New Inventor KLB BOOK III Pg 120-5
New Inventor KLB BOOK III Pg 127-9
5 4
THE LEDGER.
Purchase returns.
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 129-130
6 1
THE LEDGER.
Sale returns.
By the end of the lesson, the learner should be able to:
Record sales returns in ledger account.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130
6 2-3
THE LEDGER.
Expenses in ledger account.
Revenues in ledger accounts.
Drawings in ledger accounts.
By the end of the lesson, the learner should be able to:
Record expenses in ledger account.
Record drawings in a ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130-1
New Inventor KLB BOOK III Pg 132
6 4
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
7 1
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.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 133-4
7 2-3
THE LEDGER.
Uses of ledger accounts.
Trial balance. Purpose of a trial balance.
Limitations 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

New Inventor KLB BOOK III Pg 137-8
7 4
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
8

Midterm break
9 1
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
9 2-3
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
9 4
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
10 1
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.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.
Two-column cash book.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 155-6
10 2-3
THE CASH BOOK
FINANCIAL STATEMENTS
The three-column cash book.
Basic financial ratios: - Mark-up.
- Margin.
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 the term margin.
Explain why margin is important in a business.
Determine business margin.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.

Exposition of new concept;
Worked examples;
Written exercise.
3-column cash book.
chart,text book
New Inventor KLB BOOK III Pg 156-9
New Inventor K.L.B. BK IV. Pg. 71-72
10 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
11 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
11 2-3
FINANCIAL STATEMENTS
Rate of stock turnover.
Stock turn-over and trading account.
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.
Prepare the trading account given the rate of stock turn-over.
Exposition, Worked examples & numericals
Discussion: implications of rate of stock turnover on a business.

Illustrative examples & supervised practice.
chart
text book
New Inventor K.L.B. BK IV. Pg. 76-78
New Inventor K.L.B. BK IV. Pg. 78
11 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
12 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
12 2-3
MONEY & BANKING
Introduction. Barter trade.
Money system Characteristics of money.
Functions of money.
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.


State characteristics of money.





Brain storming;
Brief discussion.
Brainstorming and superficial discussion.
text book
text book
chart
New Inventor K.L.B. BK IV. Pg 91-94
New Inventor K.L.B. BK IV. Pg 95-96
12 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
13 1
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.
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
text book
New Inventor K.L.B. BK IV. Pg. 99-100
13 2-3
MONEY & BANKING
Services offered by commercial banks.
Non-banking financial institutions.
Functions of the Central bank.
By the end of the lesson, the learner should be able to:
Describe other services offered by commercial banks.
Cite examples of non-banking financial institutions.
State functions of non-banking financial institutions.
Outline differences between commercial bank and NBFI.
Discussion on lending money, safekeeping of valuable items, money transfer facilities, e.g. standing order, cheques, savings and current accounts, time deposits.


Exposition;
Brief discussion;
Probing questions.
text book
New Inventor K.L.B. BK IV. Pg. 103-9
New Inventor K.L.B. BK IV. Pg. 109-113
13 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
14

End of term exams

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