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 3
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

1 4
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
2 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
2 2
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 3
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
2 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.
Illustrated example;
Supervised practice.
Written exercise.
Sales return journal sample page.
Purchases journal sample page.
New Inventor K.L.B. BK IV. Pg 14
3 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
3 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
3

OPENER EXAMS

4 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash payment journal.
The petty cash book with imprest system.
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.
Illustrated petty cash book.
New Inventor K.L.B. BK IV. Pg. 22-23
4 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
4 3
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 4
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
5 1
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 2
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 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.
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
Types of capital in a balance sheet.
Basic financial ratios: - Mark-up.
By the end of the lesson, the learner should be able to:
Illustrate types of capital with balance sheet.
Illustrative examples.

Written exercise.
text book
chart,text book
New Inventor K.L.B. BK IV. Pg. 69-70
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.
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
7 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
7 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
7 3
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
7 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
8 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
8 2
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 3
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
8 4
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
9 1
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
9 2
MONEY & BANKING
Supply of money. Banking System.
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
New Inventor K.L.B. BK IV. Pg. 99-100
9 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
9 4
MONEY & BANKING
Non-banking financial institutions.
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
10 1
MONEY & BANKING
Functions of the Central bank.
Trends in banking.
By the end of the lesson, the learner should be able to:
Identify objectives and functions of the Central Bank.
Exposition of new ideas;
Guided discussion.
text book
chart,text book
New Inventor K.L.B. BK IV. Pg 113-8
10 2
PUBLIC FINANCE
Purpose of public finance. Sources of public finance.
By the end of the lesson, the learner should be able to:



Differentiate between internal and external borrowing.



Brainstorming.
Brief discussion.


Business Magazines.
New Inventor K.L.B. BK IV. Pg.125-7
10 3
PUBLIC FINANCE
External borrowing.
Government expenditure. Principles of public expenditure.
By the end of the lesson, the learner should be able to:
Differentiate between reproductive debt and dead weight debt.
Identify types of govt?s expenditure.
Exposition;
Discussion.
text book
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg. 127-8
10 4
PUBLIC FINANCE
Taxation.
By the end of the lesson, the learner should be able to:
Define the term taxation.
Identify methods that the give reasons for taxation.
Exposition;
Explanations.
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg.131
11 1
PUBLIC FINANCE
Principles of taxation.
By the end of the lesson, the learner should be able to:
Explain basic principles of taxation.
New Inventor K.L.B. BK IV. pg 132-3
11 2
PUBLIC FINANCE
Impact and incidence of tax. Classification of taxes on basis of structure.
Classification of taxes on basis of impact on the tax payer. - Direct tax.
By the end of the lesson, the learner should be able to:
Differentiate between impact and incidence of tax.

Classify taxes according to structure.
State merits and demerits of taxing people according to structure.


Exposition of new ideas;
Give examples and explanations.
text book
Pg. 133-4
11 3
PUBLIC FINANCE
Classification of taxes on basis of impact on the tax payer. - Indirect tax.
By the end of the lesson, the learner should be able to:
State merits and demerits of Indirect tax.
Q/A and guided discussion.
text book
Pg. 138-141
11 4
PUBLIC FINANCE
INFLATION
Topic summary / review
Introduction Consumer Price index
By the end of the lesson, the learner should be able to:
Tackle review question,
Problem solving.Revision;
text book
Newspaper cuttings & relevant magazines.
Pg. 142-144
12 1
INFLATION
Simple and weighted price relatives.
By the end of the lesson, the learner should be able to:
Compute the price index using simple average of price relatives.
Compute the price index using the weighted average method.
Guided computations.

Supervised practice.
Price relative tables.
Pg. 147
12 2
INFLATION
Types of inflation. Causes of demand- pull inflation.
By the end of the lesson, the learner should be able to:
outline types of inflation.



Explain the term demand-pull inflation.
Explain causes of demand ?pull inflation.
Teacher exposes new concepts related to inflation types.

Expository and descriptive approaches.
Newspaper cuttings & relevant magazines.
Pg. 147-8


Pg. 149-150
12 3
INFLATION
Causes of cost- pull inflation.
Levels of inflation & Effects of inflation on the economy of a country.
By the end of the lesson, the learner should be able to:
Explain the concept of cost-pull inflation.
Explain the causes of cost-pull inflation.
Expository and descriptive approaches with probing questions.
Newspaper cuttings & relevant magazines.
Pg. 152
12 4
INFLATION
Controlling inflation.
By the end of the lesson, the learner should be able to:
Identify some policies adopted by the govt to reduce or control inflation.
Discussion on: control of money supply, control of demand, cost control.
Pg. 156-8

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