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SCHEME OF WORK
Business Studies
Form 3 2025
TERM II
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
2 1
NATIONAL INCOME.
Meaning of national income, GDP, NDP, GNP & NNP. Per capita income.
Circular flow of income.
By the end of the lesson, the learner should be able to:



Define terms related to national income.



Exposition of new concepts, explanations & discussion.
text book
Chart: circular flow of income.
New Inventor KLB BOOK III Pg 59-60
2 2-3
NATIONAL INCOME.
Factors affecting circular flow of income.
Expenditure approach of determining national income.
By the end of the lesson, the learner should be able to:
Outline factors that affect circular flow of income.
Determine national income using expenditure approach.
List down problems associated with expenditure approach.
Oral questions;
Exposition of concepts.
Exposition of new concepts, explanations & discussion;
Calculations.
text book
Calculators,text book
New Inventor KLB BOOK III Pg 61-62
New Inventor KLB BOOK III Pg 63-64
2 4
NATIONAL INCOME.
Income approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using income approach.
List down problems associated with income approach.
Exposition of new concepts, explanations & discussion;
Calculations.
Calculators.
New Inventor KLB BOOK III Pg 64-65
3 1
NATIONAL INCOME.
Output approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using output approach.
List down problems associated with output approach.
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
Calculators.
New Inventor KLB BOOK III Pg 65-66
3 2-3
NATIONAL INCOME.
POPULATION & EMPLOYMENT.
Uses of national income statistics.
Levels of national income.
Population growth.
Optimum population.
By the end of the lesson, the learner should be able to:
Outline uses of national income statistics.




Outline factors associated with population growth.
List factors that are likely to lead to either high or low birthrates.
Calculate population growth rate.
Exposition of new concepts;
Probing questions;
Guided discussion.




Brain storming;
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
text book
text book
Chart- optimum population.
New Inventor KLB BOOK III Pg 66-67
New Inventor KLB BOOK III Pg 71-72
3 4
POPULATION & EMPLOYMENT.
Under-population.
Over-population.
By the end of the lesson, the learner should be able to:
Cite factors that lead to under population.
State demerits of under -population.
Brain storming;
Guided discussion.
Chart- under population.
Chart- over population.
New Inventor KLB BOOK III Pg 74-75
4 1
POPULATION & EMPLOYMENT.
Young population.
By the end of the lesson, the learner should be able to:
Cite factors that may lead to young population.
State advantages and disadvantages of a young population.
Outline challenges of a young population.
Brain storming;
Oral questions;
Exposition;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 78
4 2-3
POPULATION & EMPLOYMENT.
Ageing population.
Declining population.
Population structure.
By the end of the lesson, the learner should be able to:
Identify problems associated with ageing population.
State factors that may lead to ageing population.

Differentiate between a young population and an ageing population.
Define the term population structure.
Explain implications of population size and structure on development.
Q/A to review young population;
Discussion on ageing and declining populations.

Probing questions;
Drawing an illustrative population pyramid; Discussion.
text book
Chart- population structure pyramid.,
Diagram of vicious cycle of rapid population growth.
New Inventor KLB BOOK III Pg 78-79
New Inventor KLB BOOK III Pg 80-81
4 4
POPULATION & EMPLOYMENT.
Employment and unemployment.
By the end of the lesson, the learner should be able to:
Define the term employment.
Identify types of unemployment.
Exposition and discussion on new concepts associated with unemployment.
text book
New Inventor KLB BOOK III Pg 83-86
5 1
POPULATION & EMPLOYMENT.
Causes of unemployment.
By the end of the lesson, the learner should be able to:
Outline the main causes of unemployment.
Q/A and brief discussion
New Inventor KLB BOOK III Pg 87-88
5 2-3
POPULATION & EMPLOYMENT.
NET WORTH OF A BUSINESS.
Solving unemployment problems.
Basic terms used in business.
By the end of the lesson, the learner should be able to:
Suggest some possible solutions to unemployment problems in Kenya.




Define basic terms used in business.
State characteristics of assets / liabilities.
Group discussions & presentations;
Guided discussion.



Brief discussion on the terms debtor, creditor, asset, liability and capital.
text book
New Inventor KLB BOOK III Pg 88-90
New Inventor KLB BOOK III Pg 92-95
5 4
NET WORTH OF A BUSINESS.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.
text book
New Inventor KLB BOOK III Pg 95-97
6 1
NET WORTH OF A BUSINESS.
Balance sheet.
By the end of the lesson, the learner should be able to:
Define the term balance sheet.
Prepare a balance sheet.
Guided preparation of a balance sheet.
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 97-98
6 2
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.
Probing questions;
Discussion.
New Inventor KLB BOOK III Pg 99
6 2-3
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.

Relate book-keeping equation with balance sheet
Probing questions;
Discussion.
Guided discovery;

New Inventor KLB BOOK III Pg 99
6 4
NET WORTH OF A BUSINESS.
Net worth of a business.
By the end of the lesson, the learner should be able to:
Determine a business net worth using book-keeping equation and a balance sheet.
Discussion.
New Inventor KLB BOOK III Pg 99-100
7

Midterm exams

8

Midterm break
9 1
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Topic review.
Types of business transactions.
By the end of the lesson, the learner should be able to:
Answer questions correctly.
Answer numerical questions.
Exercise review.
chart
New Inventor KLB BOOK III Pg 100-102
9 2
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.
Worked examples;
Supervised exercise;
Guided discovery.
chart
New Inventor KLB BOOK III Pg 103-108
9 2-3
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.



Explain how drawings affect capital.
Worked examples;
Supervised exercise;
Guided discovery.


Worked examples
Supervised practice.
Exercise.
chart
New Inventor KLB BOOK III Pg 103-108
New Inventor KLB BOOK III Pg 108-9
9 4
BUSINESS TRANSACTIONS
Additional investments.
Profit & losses.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
Work through an example.
Exercise.
text book
New Inventor KLB BOOK III Pg 109
10 1
BUSINESS TRANSACTIONS
Initial and final capital of a business.
By the end of the lesson, the learner should be able to:
Compute the capital at the end of a given period.
Work through examples;
Group activities;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 111
10 2-3
THE LEDGER.
Meaning and purpose of a ledger.
Rules of recording transactions in ledger accounts.
By the end of the lesson, the learner should be able to:


Identify features of a ledger.
Explain the purpose of a ledger.

Record transactions in a ledger A/Cs.


Exposition of new concepts and detailed discussion.
Exposition and summary in tabular form


A ledger book.


A ledger.
New Inventor KLB BOOK III Pg 117
New Inventor KLB BOOK III 118-120
12-14

Midterm exam and closing

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