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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 2 |
NET WORTH OF A BUSINESS.
|
Basic terms used in business.
|
By the end of the
lesson, the learner
should be able to:
Define basic terms used in business. State characteristics of assets / liabilities. |
Brief discussion on the terms debtor, creditor, asset, liability and capital. |
|
New Inventor KLB BOOK III Pg 92-95
|
|
| 1 | 3 |
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
|
|
| 1 | 4 |
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 | 1 |
NET WORTH OF A BUSINESS.
|
Importance of a balance sheet.
|
By the end of the
lesson, the learner
should be able to:
Explain importance of a balance sheet. |
Probing questions;
Discussion. |
|
New Inventor KLB BOOK III Pg 99
|
|
| 2 | 2 |
NET WORTH OF A BUSINESS.
|
Book-keeping equation and balance sheet.
|
By the end of the
lesson, the learner
should be able to:
Relate book-keeping equation with balance sheet |
Guided discovery;
|
|
New Inventor KLB BOOK III pg 99
|
|
| 2 | 3 |
NET WORTH OF A BUSINESS.
|
Net worth of a business.
Topic review. |
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.
|
chart
|
New Inventor KLB BOOK III Pg 99-100
|
|
| 2 | 4 |
BUSINESS TRANSACTIONS
|
Types of business transactions.
|
By the end of the
lesson, the learner
should be able to:
Give examples of business transactions. Define the term deferred payment. Give examples of credit transactions. |
Probing questions; Oral questions; Brief guided discussion. |
chart
|
New Inventor KLB BOOK III Pg 103
|
|
| 3 | 1 |
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. |
Worked examples;
Supervised exercise; Guided discovery. |
chart
|
New Inventor KLB BOOK III Pg 103-108
|
|
| 3 | 2 |
BUSINESS TRANSACTIONS
|
Additional investments.
Profit & losses. |
By the end of the
lesson, the learner
should be able to:
Explain how additional investments affect capital. |
Work through an example.
Exercise. |
text book
|
New Inventor KLB BOOK III Pg 109
|
|
| 3 | 3 |
BUSINESS TRANSACTIONS
|
Initial and final capital of a business.
|
By the end of the
lesson, the learner
should be able to:
Compute the capital at the end of a given period. |
Work through examples;
Group activities; Guided discussion. |
text book
|
New Inventor KLB BOOK III Pg 111
|
|
| 3 | 4 |
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
|
|
| 4 | 1 |
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
|
|
| 4 | 2 |
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
|
|
| 4 | 3 |
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
|
|
| 4 | 4 |
THE LEDGER.
|
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns. |
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
|
|
| 5 | 1 |
THE LEDGER.
|
Sale returns.
Expenses in ledger account. |
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
|
|
| 5 | 2 |
THE LEDGER.
|
Revenues in ledger accounts.
|
By the end of the
lesson, the learner
should be able to:
Record revenues in the ledger account. |
Worked examples;
Supervised practice. |
The Ledger.
|
New Inventor KLB BOOK III Pg 131
|
|
| 5 | 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
|
|
| 5 | 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. |
Oral questions;
Guided discovery; Numerous examples. |
The Ledger.
|
New Inventor KLB BOOK III Pg 133-4
|
|
| 6 | 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. |
Probing questions;
Guided discussion. |
chart
|
|
|
| 6 | 2 |
THE LEDGER.
|
Limitations of a trial balance.
Classification of ledger accounts. |
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
|
|
| 6 | 3 |
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
|
|
| 6 | 4 |
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
|
|
| 7 | 1 |
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
|
|
| 7 | 2 |
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
|
|
| 7 | 3 |
THE CASH BOOK
INTERNATIONAL TRADE |
The three-column cash book.
Types of International Trade. Advantages and disadvantages of International Trade. |
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. |
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice. Written exercise. |
3-column cash book.
Newspaper cuttings & relevant magazines. |
New Inventor KLB BOOK III Pg 156-9
|
|
| 7 | 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. |
Probing questions, brief discussion.
|
text book
newspaper |
Pg. 164-6
|
|
| 8 | 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
|
|
| 8 | 2 |
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
|
|
| 8 | 3 |
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
|
|
| 8 | 4 |
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
|
|
| 9 |
Midterm cats and midterm break |
|||||||
| 10 | 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
|
|
| 10 | 2 |
INTERNATIONAL TRADE
ECONOMIC INTEGRATION |
IMF, ADF and World bank.
Forms & importance of economic integration. |
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.
newspaper |
Pg. 179-180
|
|
| 10 | 3 |
ECONOMIC INTEGRATION
|
Trade restrictions.
|
By the end of the
lesson, the learner
should be able to:
Cite reasons for trade restrictions. Outline methods of trade restriction. |
Q/A & guided discovery.
|
newspaper
|
Pg. 185-7
|
|
| 10 | 4 |
ECONOMIC INTEGRATION
|
Methods of trade restrictions.
Advantages and disadvantages of trade restrictions. |
By the end of the
lesson, the learner
should be able to:
Highlight some methods used to control trade restrictions. |
Q/A & exposition.
|
text book
|
Pg 186-7
|
|
| 11 | 1 |
ECONOMIC INTEGRATION
|
Trends in international trade.
|
By the end of the
lesson, the learner
should be able to:
Analyse some current trends in international trade. |
Probing questions and brief discussion on EPZ, liberalization e-trade &website.
|
text book
|
Pg 188-9
|
|
| 11 | 2 |
ECONOMIC DEVP AND PLANNING
|
Growth and development.
Underdevelopment. |
By the end of the
lesson, the learner
should be able to:
Define economic growth of a country. Identify structural changes that may accompany economic development. |
Guided discussion & oral questions.
|
newspaper
text book |
Pg 195-6
|
|
| 11 | 3 |
ECONOMIC DEVP AND PLANNING
|
Factors for underdevelopment.
Development planning. |
By the end of the
lesson, the learner
should be able to:
Highlight some factors that impede development. |
Q/A guided discussion.
|
text book
|
Pg. 200-2
|
|
| 11 | 4 |
ECONOMIC DEVP AND PLANNING
|
Problems encountered in development planning.
|
By the end of the
lesson, the learner
should be able to:
State problems encountered in development planning. |
Probing questions /guided discussion.
Quiz. |
text book
|
Pg. 204-6
|
|
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