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
2 1
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

2 2
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
2 3
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 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Books of original entry. Sales journal.
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.
New Inventor K.L.B. BK IV. Pg. 8-10
3 1
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
3 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
3 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting entries to the general ledger and sales ledger.
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.
New Inventor K.L.B. BK IV. Pg 14
3 4
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
4 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases return journal.
Cash receipt 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.
Cash receipt journal.
New Inventor K.L.B. BK IV. Pg. 17-19
4 2
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
4 3
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
4 4
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
5 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
5 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Transactions passed through the general journal.
By the end of the lesson, the learner should be able to:
Identify transactions that are passed through the general journal.
Exposition of new concepts;
Detailed discussion.
text book
New Inventor K.L.B. BK IV. Pg. 37-40
5 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
INTERNATIONAL TRADE
Importance of journals.
Types of International Trade. Advantages and disadvantages of International Trade.
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
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg. 41-53
5 4
INTERNATIONAL TRADE
Terms of International Trade.
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
Pg. 164-6
6 1
INTERNATIONAL TRADE
Terms of trade among different countries.
By the end of the lesson, the learner should be able to:
Account for differences in terms of terms of trade among nations.
Probing questions and guided discussion.
newspaper
Pg. 167-8
6 2
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
6 3
INTERNATIONAL TRADE
Balance of Payments. (Capital A/C)
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
6 4
INTERNATIONAL TRADE
Balance of Payments. (Capital A/C)
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
7 1
INTERNATIONAL TRADE
Overall Balance of Payments.
By the end of the lesson, the learner should be able to:
Determine the overall balance of payments.
Q/A: review current A/C and capital A/C.
Illustrative examples.
Assignment.
newspaper
Pg. 170
7 2
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
7 3
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
7 4
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
8

MID TERM BEAK
9 1
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
9 2
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
9 3
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
9 4
ECONOMIC INTEGRATION
Forms & importance of economic integration.
By the end of the lesson, the learner should be able to:
Define economic integration.
Identify forms of economic integration.
Outline forms of economic integration.
Analyze importance of economic integration.
Enumerate advantages and disadvantages of free trade.
Q/A review relevant terms.
Probing questions
& guided discussion.
newspaper
Pg. 182-5
10 1
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 2
ECONOMIC INTEGRATION
Methods 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
10 3
ECONOMIC INTEGRATION
Advantages and disadvantages of trade restrictions.
By the end of the lesson, the learner should be able to:
State advantages and disadvantages of trade restrictions.
Exposition of new concepts.
text book
Pg 187-8
10 4
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 1
ECONOMIC DEVP AND PLANNING
Growth and development.
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
Pg 195-6
11 2
ECONOMIC DEVP AND PLANNING
Underdevelopment.
By the end of the lesson, the learner should be able to:
Identify characteristics of under - development
Brainstorming, questioning & discussion.
text book
Pg 197-199
11 3
ECONOMIC DEVP AND PLANNING
Factors for underdevelopment.
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
Development planning.
By the end of the lesson, the learner should be able to:
Site some objectives of planning.
Give reasons why development planning is necessary.
Probing questions /guided discussion.
text book
Pg. 202-4
12 1
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
12-14

END OF TERM EXAMS AND SCHOOL 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