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SCHEME OF WORK
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 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
1 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
1 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
2 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
2 2
FINANCIAL STATEMENTS
Introduction. Trading Period.
By the end of the lesson, the learner should be able to:


Give examples of financial statements.
Explain the concept of a trading period of a business.
Brainstorming, Q/A & Explanations.
text book
New Inventor K.L.B. BK IV. Pg. 54
2 3
FINANCIAL STATEMENTS
Gross Profit or Loss.
By the end of the lesson, the learner should be able to:
Determine the gross profit or loss of a business.
Go through worked examples using various approaches.
Supervised practice;
Group assignments.
charts
New Inventor K.L.B. BK IV. Pg. 55-57
2 4
FINANCIAL STATEMENTS
The Trading Account.
By the end of the lesson, the learner should be able to:
Define the term trading account.

Illustrate trading accounts with worked examples.
Q/A to review the process of obtaining gross profit or loss.
Worked examples.
Supervised practice.
Assignment.
text book
New Inventor K.L.B. BK IV. Pg. 57-60
3

Opener CATs
3 3
FINANCIAL STATEMENTS
Net Profit or Loss.
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss.
Determine net profit or loss.
Brief discussion on distinction between gross and net profit / loss;
Worked examples;
Supervised practice;
Written exercise.
chart
New Inventor K.L.B. BK IV. Pg. 60-62
3 4
FINANCIAL STATEMENTS
Net Profit or Loss.
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss.
Determine net profit or loss.
Brief discussion on distinction between gross and net profit / loss;
Worked examples;
Supervised practice;
Written exercise.
chart
New Inventor K.L.B. BK IV. Pg. 60-62
4 1
FINANCIAL STATEMENTS
Profit or loss account.
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts.
Detailed discussion;
Worked examples;
Supervised practice;
Written exercise.
text book
New Inventor K.L.B. BK IV. Pg. 62-67
4 2
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
4 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
4 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
5 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
5 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
5 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
5 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
6 1
FINANCIAL STATEMENTS
Current ratio or Working capital ratio.
Rate of stock turnover.
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
chart
New Inventor K.L.B. BK IV. Pg. 75-76
6 2
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
6 3
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
6 4
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
7 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

7 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Invoice.
Debit note and credit note.
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.
Debit note and credit note.
New Inventor K.L.B. BK IV. Pg. 3-4
7 3
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
7 4
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
8-9

Mid term exam
9-10

Mid term break
10 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Sales returns journal.
Posting entries to the general ledger and sales ledger.
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.
Sales return journal sample page.
New Inventor K.L.B. BK IV. Pg. 13-14
10 3
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
10 4
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
11 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
11 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
The petty cash book with imprest system.
Analysis cash book.
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.
Cash analysis sample page.
New Inventor K.L.B. BK IV. Pg.26-30
11 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
11 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
12-13

End term exam

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