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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

Opener Exam

2 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
2 2
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
2 3-4
THE CASH BOOK
Types of cash books. Single- column cash book.
The two- 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.

Balance off the two- column cash book.



Worked examples.
Written assignment.


Worked examples.
Written assignment.
Worked examples.
Supervised exercise.



Single-column cash book.

Two-column cash book.
New Inventor KLB BOOK III Pg 151-2
New Inventor KLB BOOK III Pg 155-6
2 5
THE CASH BOOK
The two- 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.
New Inventor KLB BOOK III Pg 155-6
2 6
THE CASH BOOK
Ledger accounts from three-column cash book.
By the end of the lesson, the learner should be able to:
Post transactions from three-column cash book to ledger accounts.
Probing questions;
Illustrated examples;
Guided discussion.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 160-2
3 1
THE CASH BOOK
The three-column cash book.
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.
New Inventor KLB BOOK III Pg 156-9
3 2
THE CASH BOOK
The three-column cash book.
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.
New Inventor KLB BOOK III Pg 156-9
3 3-4
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

3 5
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Invoice.
By the end of the lesson, the learner should be able to:
Outline details of an invoice.
Examine an invoice.
Probing questions on details of an invoice;
Discussion.
Invoices.
New Inventor K.L.B. BK IV. Pg. 3-4
3 6
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
4 1
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
4 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
4 3-4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Payment voucher & petty cash voucher.
Books of original entry. Sales journal.
By the end of the lesson, the learner should be able to:
Identify entry features of a payment voucher & petty cash voucher.
Highlight features of a sales journal.
Prepare a sales journal given credit sales.
Examine a payment voucher & petty cash voucher.
Discussion.


Brief discussion;
Illustrated example.
Payment voucher & petty cash voucher.



Sales journal.
New Inventor K.L.B. BK IV. Pg 6-7
New Inventor K.L.B. BK IV. Pg. 8-10
4 5
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
By the end of the lesson, the learner should be able to:
Transfer entries from a sales journal to a sales ledger and general ledger.
Discussion on illustrated examples.
Sales ledger.
New Inventor K.L.B. BK IV. Pg 10-12
4 6
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
By the end of the lesson, the learner should be able to:
Transfer entries from a sales journal to a sales ledger and general ledger.
Discussion on illustrated examples.
Sales ledger.
New Inventor K.L.B. BK IV. Pg 10-12
5 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
5 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
5 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
5 5
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases 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.
New Inventor K.L.B. BK IV. Pg. 15-17
5 6
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
6 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash receipt 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.
New Inventor K.L.B. BK IV. Pg. 20-21
6 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash receipt 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.
New Inventor K.L.B. BK IV. Pg. 20-21
6 3-4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash payment journal.
By the end of the lesson, the learner should be able to:
Prepare a cash payment journal.
Post cash payment journal entries to ledger accounts correctly.
Exposition of new concepts;
Illustrated example;
Written exercise.
Illustrated cash payment ledger.
New Inventor K.L.B. BK IV. Pg. 22-23
6 5
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
6 6
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
7 1
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
7 2
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
7 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.
Identify transactions that are passed through the general journal.
Worked examples;
Supervised practice.

Exposition of new concepts;
Detailed discussion.
General journal sample page.
text book
New Inventor K.L.B. BK IV. 36-37
New Inventor K.L.B. BK IV. Pg. 37-40
7 5
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
7 5-6
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
8-9

Midterm Exam and Half term

10 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
10 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
10 3-4
FINANCIAL STATEMENTS
- Margin.
Using mark-up or margin to prepare a trading account.
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.

Work out the mark-up given the margin and vice-versa.
Exposition of new concept;
Worked examples;
Written exercise.
Guided discovery on the relationship.
Illustrative examples.
text book
New Inventor K.L.B. BK IV. Pg. 71-72
New Inventor K.L.B. BK IV. Pg.72-74
10 5
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
10 6
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
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 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
11 5
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
11 6
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
12 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
12 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
12 3-4
FINANCIAL STATEMENTS
Return on Capital.
Acid test or quick ratio.
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.
Determine the quick ratio given current assets, stock and current liabilities.
Brief discussion;
simple problem solving;
Assignment.
Exposition of new concepts;
Simple calculations.
chart, text book
Business Magazines.
New Inventor K.L.B. BK IV. Pg. 79
New Inventor K.L.B. BK IV. Pg. 79-80
13

End of term exam
14

Closing

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