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SCHEME OF WORK
Business Studies
Form 3 2025
TERM III
School


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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
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.
Oral questions;
Exposition of concepts.
text book
Calculators,text book
New Inventor KLB BOOK III Pg 61-62
2 3
NATIONAL INCOME.
Income approach of determining national income.
Output approach of determining national income.
Uses of national income statistics.
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.
text book
New Inventor KLB BOOK III Pg 64-65
3 1
NATIONAL INCOME.
POPULATION & EMPLOYMENT.
POPULATION & EMPLOYMENT.
POPULATION & EMPLOYMENT.
Levels of national income.
Population growth.
Optimum population.
Under-population.
By the end of the lesson, the learner should be able to:
Highlight factors that influence the levels of national income.
Exposition of new concepts;
Probing questions;
Guided discussion;
Review exercise.
text book
Chart- optimum population.
Chart- under population.
New Inventor KLB BOOK III Pg 68-70
3 2
POPULATION & EMPLOYMENT.
Over-population.
Young population.
Ageing population.
Declining population.
By the end of the lesson, the learner should be able to:
Cite factors that lead to over population.
State advantages and disadvantages of over-population.
Brain storming;
Oral questions;
Guided discussion.
Chart- over population.
text book
New Inventor KLB BOOK III Pg 75-77
3 3
POPULATION & EMPLOYMENT.
Population structure.
Employment and unemployment.
By the end of the lesson, the learner should be able to:
Differentiate between a young population and an ageing population.
Define the term population structure.
Explain implications of population size and structure on development.
Probing questions;
Drawing an illustrative population pyramid; Discussion.
Chart- population structure pyramid.,
Diagram of vicious cycle of rapid population growth.
text book
New Inventor KLB BOOK III Pg 80-81
4 1
POPULATION & EMPLOYMENT.
Causes of unemployment.
Solving unemployment problems.
By the end of the lesson, the learner should be able to:
Outline the main causes of unemployment.
Q/A and brief discussion
text book
New Inventor KLB BOOK III Pg 87-88
4 2
NET WORTH OF A BUSINESS.
Basic terms used in business.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:



Define basic terms used in business.
State characteristics of assets / liabilities.



Brief discussion on the terms debtor, creditor, asset, liability and capital.
text book
New Inventor KLB BOOK III Pg 92-95
4 3
NET WORTH OF A BUSINESS.
Balance sheet.
Importance of a balance sheet.
Book-keeping equation and 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
5

Midterm exam
6 1
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Net worth of a business.
Topic review.
Types of business transactions.
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.
chart
New Inventor KLB BOOK III Pg 99-100
6 2
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
Changes in capital: Drawing.
Additional investments.
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
6 3
BUSINESS TRANSACTIONS
Profit & losses.
Initial and final capital of a business.
By the end of the lesson, the learner should be able to:
Determine the solvency of a business.
Q/A : review meaning of terms profit and loss.
Work through examples.
text book
New Inventor KLB BOOK III Pg 109-110
7 1
THE LEDGER.
The concept of double entry.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Apply the rule of double entry.
Further worked examples;
Supervised practice.
Assignment.
text book
Ledger.
New Inventor KLB BOOK III Pg 120
7 2
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
Sale returns.
Expenses in ledger account.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
Exposition;
Oral questions;
Guided discovery.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
7 3
THE LEDGER.
Revenues in ledger accounts.
Drawings in ledger accounts.
By the end of the lesson, the learner should be able to:
Record revenues in the ledger account.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 131
8 1
THE LEDGER.
Balancing ledger accounts.
Balancing an account with only one entry.
Uses of ledger accounts.
Trial balance. Purpose of a trial balance.
By the end of the lesson, the learner should be able to:
Balance ledger accounts.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
chart
New Inventor KLB BOOK III Pg 133-4
8 2
THE LEDGER.
Limitations of a trial balance.
Classification of ledger accounts.
The general ledger.
By the end of the lesson, the learner should be able to:
Outline limitations of a trial balance with reference to ?hidden? errors.
Outline errors that may cause a trial balance not to balance.
Exposition of new concepts;
Guided discussion.
chart
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 138-9
8 3
THE LEDGER.
THE CASH BOOK
Topic review.
Types of cash books. Single- column cash book.
By the end of the lesson, the learner should be able to:
Answer review questions correctly.
Answer questions from revision exercise.
Single-column cash book.
New Inventor KLB BOOK III Pg 142-9
9

End term exam

10 1

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