If this scheme pleases you, click here to download.
| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 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 |
|
| 1 | 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
|
|
| 1 | 3 |
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
|
|
| 1 | 4 |
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 | 1 |
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
|
|
| 2 | 2 |
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
|
|
| 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.
|
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 | 1 |
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
|
|
| 3 | 2 |
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 | 3 |
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 | 4 |
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
|
|
| 4 |
Mid term 2 examination |
|||||||
| 5 | 1 |
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
|
|
| 5 | 2 |
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
|
|
| 5 | 3 |
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 | 4 |
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
|
|
| 6 | 1 |
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
|
|
| 6 | 2 |
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
|
|
| 6 | 3 |
INFLATION
|
Introduction
Consumer
Price index
|
By the end of the
lesson, the learner
should be able to:
Define the terms inflation and deflation. Define the term CPI. Compute CPI. |
Guided discussion and computations. |
Newspaper cuttings & relevant magazines. |
145-6 |
|
| 6 | 4 |
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
|
|
| 7 | 1 |
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 |
|
| 7 | 2 |
INFLATION
|
Causes of cost- pull inflation.
|
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.
|
|
Pg. 152
|
|
| 7 | 3 |
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:
Highlight various levels of inflation. Outline positive and negative effects of inflation. |
Probing questions;
Discussion.. |
Newspaper cuttings & relevant magazines.
|
Pg. 152-3,
154-6 |
|
| 7 | 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
|
|
| 8 |
Midterm break |
|||||||
| 9 | 1 |
INTERNATIONAL TRADE
|
Types of International Trade.
Advantages and disadvantages of International Trade.
|
By the end of the
lesson, the learner
should be able to:
Distinguish bilateral trade from multilateral trade. State advantages and disadvantages of International Trade. |
Brainstorming and guided discussion. Q/A & guided discussion |
Newspaper cuttings & relevant magazines. |
Pg. 163-4 |
|
| 9 | 2 |
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
|
|
| 9 | 3 |
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
|
|
| 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
|
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 | 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.
|
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
|
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
|
|
| 11 | 2 |
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 | 3 |
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 | 4 |
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
|
|
| 12 | 1 |
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
|
|
| 12 | 2 |
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
|
|
| 12 | 3 |
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 | 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
|
|
| 13 |
End of term 2 examination |
|||||||
Your Name Comes Here