DEMAND AND SUPPLY

Definition of demand, effective demand and law of demand
Demand schedule, demand curve and interpretation

By the end of the lesson, the learner should be able to:

- Define demand and effective demand with examples
-Distinguish between desire and demand using real scenarios
-Explain purchasing power concept and its importance
-State the law of demand with detailed explanation
-Identify and explain ceteris paribus assumption
-Apply law of demand to various commodity examples

- Brainstorming on demand meaning using market scenarios
-Group discussions on desire vs demand with case studies
-Analysis of purchasing power using local examples
-Guided discovery of law of demand through price experiments
-Role play: buyer behavior at different price levels
-Practical applications using bread, milk, transport examples

Textbook, charts, local commodity examples, market scenarios
Textbook, graph papers, rulers, calculators, Table 1.1 data

Trendy Business Studies Form 3 Pg 1-3

DEMAND AND SUPPLY

Factors influencing demand - comprehensive analysis
Movement along demand curve vs shift in demand curve
Types of demand with detailed examples and applications
Meaning of supply, law of supply and supply schedule
Supply curve and factors influencing supply

By the end of the lesson, the learner should be able to:

- Identify and explain all 9 factors influencing demand
-Analyze price effects on demand with examples
-Examine consumer income impact on demand patterns
-Describe taste and preference effects with cultural examples
-Distinguish between complementary and substitute goods
-Explain future expectations impact on current demand
-Analyze population factors and demographic effects
-Examine government policy effects on demand
-Discuss seasonal, festival and wealth distribution impacts

- Comprehensive brainstorming on all demand factors
-Case studies on income changes in different economic classes
-Analysis of complementary goods (pen-ink, car-petrol)
-Discussion on substitute goods (tea-coffee, beef-mutton)
-Examination of Kenyan cultural factors affecting demand
-Group work on government policy effects (taxation)
-Analysis of seasonal demand patterns (umbrellas, warm clothes)
-Real-life examples of wealth distribution effects

Textbook, case studies, examples of complementary goods, cultural scenarios
Graph papers, textbook, rulers, colored pens, Figure 1.3 and 1.4
Textbook, charts, local examples, case studies, Figure 1.5
Textbook, calculators, Table 1.2 data, charts, supplier examples
Graph papers, textbook, rulers, Figure 1.6, case studies, technology examples

Trendy Business Studies Form 3 Pg 3-5

DEMAND AND SUPPLY

Movement along supply curve, shift in supply curve and types of supply
Equilibrium price, equilibrium quantity and market analysis
Excess demand, excess supply and market disequilibrium

By the end of the lesson, the learner should be able to:

- Explain movement along supply curve in detail
-Distinguish between expansion and contraction of supply
-Identify factors causing movement along supply curve
-Explain shift in supply curve with comprehensive examples
-Identify factors causing rightward and leftward shifts
-Define and explain joint supply with examples
-Describe competitive supply with agricultural examples
-Explain composite supply with substitute examples
-Compare all types of supply with detailed analysis

- Guided drawing of supply movements using Figure 1.7
-Analysis of expansion vs contraction scenarios
-Detailed drawing of supply shifts using Figure 1.8
-Case studies on cost changes causing shifts
-Analysis of joint supply (milk-butter, meat-hides)
-Discussion on competitive supply (sugarcane vs food crops)
-Examination of composite supply (beef-lamb, coffee-tea)
-Group work comparing all supply concepts
-Comprehensive graph work with multiple examples

Graph papers, textbook, rulers, colored pens, Figures 1.7 and 1.8, agricultural examples
Textbook, calculators, graph papers, rulers, Table 1.3 data, Figure 1.9
Textbook, calculators, market examples, shortage/surplus scenarios

Trendy Business Studies Form 3 Pg 8-10

DEMAND AND SUPPLY

Effects of changes in demand on equilibrium
Effects of changes in supply on equilibrium

By the end of the lesson, the learner should be able to:

- Explain effects of increase in demand on equilibrium
-Analyze rightward shift of demand curve impacts
-Draw diagrams showing demand increase effects
-Examine effects of decrease in demand on equilibrium
-Analyze leftward shift of demand curve impacts
-Draw diagrams showing demand decrease effects
-Compare increase vs decrease effects
-Predict new equilibrium positions
-Apply to real market situations with examples

- Guided analysis of demand increase using Figure 1.10
-Step-by-step drawing of rightward demand shift
-Analysis of price rising from OP₁ to OP₂
-Examination of quantity increase from OQ₁ to OQ₂
-Detailed analysis of demand decrease using Figure 1.11
-Drawing of leftward demand shift
-Discussion on lowering effects on price and quantity
-Comparison exercises between increase and decrease
-Practical applications to consumer behavior changes

Graph papers, textbook, rulers, colored pens, Figures 1.10 and 1.11
Graph papers, textbook, rulers, colored pens, Figures 1.12 and 1.13

Trendy Business Studies Form 3 Pg 12-14

DEMAND AND SUPPLY
SIZE AND LOCATION OF A FIRM

Simultaneous changes in demand and supply
Other price determination methods and pertinent issues
Concept of firm and industry, factors determining size of firm

By the end of the lesson, the learner should be able to:

- Analyze simultaneous increase in demand and supply
-Examine increase in demand with decrease in supply
-Study decrease in demand with decrease in supply
-Analyze decrease in demand with increase in supply
-Understand proportionate vs disproportionate changes
-Predict effects on equilibrium price and quantity
-Draw complex diagrams showing simultaneous changes
-Compare all four combination scenarios
-Apply to real market situations

- Comprehensive analysis of Figure 1.14 (both increase)
-Detailed examination of Figure 1.15 (demand up, supply down)
-Analysis of Figure 1.16 (both decrease)
-Study of Figure 1.17 (demand down, supply up)
-Group work on proportionate change analysis
-Drawing of complex equilibrium diagrams
-Discussion on big vs small changes in price/quantity
-Practical exercises with different scenarios
-Case studies on real market simultaneous changes

Graph papers, textbook, rulers, colored pens, Figures 1.14-1.17
Textbook, case studies, government pricing examples, business ethics scenarios
Textbook, local business examples, charts, case studies

Trendy Business Studies Form 3 Pg 16-18

SIZE AND LOCATION OF A FIRM

Factors limiting firm size and production decisions
Government policies and location factors - comprehensive analysis

By the end of the lesson, the learner should be able to:

- Identify and explain factors limiting firm size
-Analyze market size impact on firm expansion
-Examine availability of factors of production
-Discuss nature of product/service limitations
-Evaluate owner's decision impact on firm size
-Explain entrepreneurial decisions on production
-Analyze factors influencing what to produce
-Examine demand, resources and skills requirements
-Discuss technology, returns and cost considerations

- Case studies on transport industry reforms 2004
-Discussion on medical care and hairdressing services
-Analysis of owner preferences for small-scale operations
-Group work on production decision factors
-Examination of market demand analysis
-Discussion on resource availability for production
-Analysis of skill requirements for different businesses
-Case studies on technology choice decisions

Textbook, transport industry examples, service business cases, charts
Textbook, government policy examples, Figure 2.1, infrastructure maps

Trendy Business Studies Form 3 Pg 19-20

SIZE AND LOCATION OF A FIRM

Transport networks, security and localization concepts
Advantages and disadvantages of localization
Delocalisation policy and implementation

By the end of the lesson, the learner should be able to:

- Evaluate transport network importance for firm location
-Analyze road, railway, seaport and airport requirements
-Examine government physical planning policies
-Assess security services availability impact
-Discuss room for expansion considerations
-Analyze favorable climatic conditions for agro-businesses
-Define localization and territorial division of labor
-Explain firm concentration in favorable areas
-Identify advantages of localization for businesses

- Analysis of transport infrastructure requirements
-Discussion on roads, railways and ports accessibility
-Case studies on government physical planning
-Examination of security considerations for businesses
-Group work on expansion space requirements
-Analysis of floriculture and dairy farming locations
-Discussion on localization concept and examples
-Case studies on industrial area concentrations
-Analysis of specialized area development

Textbook, transport maps, security examples, agricultural cases
Textbook, employment data, environmental examples, urban planning cases
Textbook, government policy documents, rural development cases

Trendy Business Studies Form 3 Pg 22-23

SIZE AND LOCATION OF A FIRM

Advantages and disadvantages of delocalisation
Economies of scale - internal economies comprehensive analysis

By the end of the lesson, the learner should be able to:

- Analyze balanced economic development benefits
-Examine raw materials market creation
-Discuss employment creation in many parts
-Evaluate service delivery to rural areas
-Assess urbanization acceleration benefits
-Analyze social problems reduction
-Examine difficulty in attracting required personnel
-Discuss challenges in accessing essential services
-Evaluate pollution and social evils spread
-Assess tax burden on government and taxpayers

- Discussion on balanced economic development
-Analysis of local raw materials market creation
-Case studies on rural employment creation
-Group work on rural service delivery improvement
-Examination of rural urbanization acceleration
-Discussion on reduced social problems
-Analysis of personnel attraction difficulties
-Case studies on essential services access
-Examination of pollution spread to rural areas
-Discussion on government incentive costs

Textbook, rural development examples, cost-benefit analysis
Textbook, business examples, machinery illustrations, financial cases

Trendy Business Studies Form 3 Pg 25

SIZE AND LOCATION OF A FIRM

External economies and specialization benefits
Diseconomies of scale - internal and external

By the end of the lesson, the learner should be able to:

- Define external economies and their sources
-Analyze easier access to skilled labor pools
-Examine efficient infrastructure benefits
-Discuss auxiliary services availability
-Evaluate easy access to raw materials
-Analyze mutual consultations and collaborations
-Examine decentralization and disintegration economies
-Distinguish horizontal and vertical decentralization
-Discuss textile industry and jua kali examples
-Analyze publishing industry specialization

- Discussion on external economies concept
-Analysis of labor pool availability
-Case studies on infrastructure sharing
-Examination of banking and insurance services
-Group work on raw materials access
-Discussion on industry collaboration benefits
-Analysis of horizontal decentralization examples
-Case studies on vertical decentralization
-Examination of textile industry specialization
-Discussion on publishing industry processes

Textbook, industry examples, infrastructure maps, specialization cases
Textbook, Figure 2.2, cost analysis examples, industry cases

Trendy Business Studies Form 3 Pg 27-28

SIZE AND LOCATION OF A FIRM

Existence of small firms and their advantages
Environmental impact and health implications
Maintaining healthy environment and business responsibility

By the end of the lesson, the learner should be able to:

- Analyze reasons for small firm survival
-Examine less capital requirements for small firms
-Discuss limited market suitability for small operations
-Evaluate simplicity of small firm management
-Analyze personalized service advantages
-Examine flexibility benefits of small firms
-Discuss quick decision-making advantages
-Evaluate convenient location benefits
-Compare small vs large firm advantages
-Assess market conditions favoring small firms

- Discussion on small firm survival factors
-Analysis of capital requirement differences
-Case studies on Kenyan market limitations
-Examination of management simplicity
-Group work on personal contact benefits
-Discussion on business flexibility advantages
-Analysis of decision-making speed
-Case studies on convenient customer locations
-Comparison exercises between firm sizes
-Examination of developing country markets

Textbook, small business examples, market analysis, comparison charts
Textbook, environmental examples, health data, pollution cases
Textbook, environmental conservation examples, law documents

Trendy Business Studies Form 3 Pg 29-30

SIZE AND LOCATION OF A FIRM

Pertinent issues - workers' rights and child labor
Environmental degradation, localization effects and practical applications

By the end of the lesson, the learner should be able to:

- Analyze workers' rights and human rights issues
-Examine exploitative labor practices
-Discuss meager wages and salary problems
-Evaluate employee morale and productivity effects
-Analyze industrial disturbances and strikes
-Examine fair treatment and welfare policies
-Discuss conducive work environment creation
-Evaluate women's workplace protection
-Analyze child labor exploitation problems
-Examine Children's Act and legal compliance

- Discussion on workers' rights violations
-Analysis of exploitative wage practices
-Case studies on industrial strikes
-Group work on employee welfare policies
-Examination of work environment improvement
-Discussion on women's workplace rights
-Analysis of child labor prohibition
-Case studies on Children's Act compliance
-Examination of education opportunity denial
-Discussion on ethical labor practices

Textbook, labor law documents, case studies, Children's Act
Textbook, environmental cases, urban planning examples, assessment materials

Trendy Business Studies Form 3 Pg 31-32

PRODUCT MARKETS

Introduction and meaning of market
Essential features and product market definition
Types of product markets overview

By the end of the lesson, the learner should be able to:

- Define market in different contexts and applications
-Distinguish between market as meeting place and geographical area
-Explain market as price/business rate concept
-Identify essential features of any market
-Analyze contact between sellers and buyers

- Brainstorming on different market meanings
-Discussion on market contexts and applications
-Analysis of market as meeting place vs area
-Group work on essential market features
-Case studies on seller-buyer contact

Textbook, market examples, charts
Textbook, market scenarios, classification charts
Textbook, market structure charts, examples

Trendy Business Studies Form 3 Pg 40

PRODUCT MARKETS

Pure competition - sellers, buyers and products
Pure competition - restraints and factor mobility

By the end of the lesson, the learner should be able to:

- Explain many sellers and buyers concept
-Analyze individual seller/buyer market impact
-Define homogeneous products
-Examine product similarity requirements
-Discuss buyer preference absence

- Discussion on many sellers/buyers
-Analysis of individual market impact
-Case studies on homogeneous products
-Group work on product similarity
-Examination of buyer indifference

Textbook, competition examples, product cases
Textbook, factor examples, mobility cases

Trendy Business Studies Form 3 Pg 41

PRODUCT MARKETS

Pure competition - costs and market knowledge
Perfect competition vs pure competition

By the end of the lesson, the learner should be able to:

- Analyze absence of transport costs
-Examine complete market knowledge
-Discuss information availability
-Evaluate no excess demand/supply
-Assess barriers to entry/exit absence

- Discussion on transport cost absence
-Analysis of complete knowledge
-Case studies on information flow
-Group work on market equilibrium
-Examination of entry/exit freedom

Textbook, transport examples, information cases
Textbook, comparison charts, theory examples

Trendy Business Studies Form 3 Pg 42

PRODUCT MARKETS

Criticism of perfect competition
Monopoly definition and characteristics
Causes of monopoly - ownership and technical factors

By the end of the lesson, the learner should be able to:

- Analyze homogeneous product rarity
-Examine consumer variety preferences
-Discuss large-scale operation tendencies
-Evaluate firm location realities
-Assess government interference presence

- Discussion on perfect competition limitations
-Analysis of product variety needs
-Case studies on scale economies
-Group work on location factors
-Examination of government intervention

Textbook, criticism examples, reality cases
Textbook, monopoly examples, Figure 3.1
Textbook, ownership examples, capital cases

Trendy Business Studies Form 3 Pg 42-43

PRODUCT MARKETS

Causes of monopoly - market and business factors
Advantages and disadvantages of monopoly

By the end of the lesson, the learner should be able to:

- Analyze market size limitations
-Examine government restrictions
-Discuss firm merging effects
-Evaluate restrictive practices
-Assess business combination impacts

- Discussion on market size effects
-Analysis of government protection
-Case studies on firm mergers
-Group work on restrictive practices
-Examination of business combinations

Textbook, market examples, merger cases
Textbook, advantage/disadvantage examples

Trendy Business Studies Form 3 Pg 43-44

PRODUCT MARKETS

Monopolistic  competition - definition and features
Monopolistic competition - product differentiation
Monopolistic competition - operations and interdependence

By the end of the lesson, the learner should be able to:

- Define monopolistic competition
-Analyze competition-monopoly combination
-Examine many buyers and sellers
-Discuss similar but differentiated products
-Evaluate real-life market relevance

- Discussion on monopolistic competition
-Analysis of market combination
-Case studies on buyers/sellers
-Group work on product differentiation
-Examination of real market examples

Textbook, competition examples, Kenyan cases
Textbook, differentiation examples, brand cases
Textbook, operation examples, competition cases

Trendy Business Studies Form 3 Pg 45

PRODUCT MARKETS

Oligopoly - definition and characteristics
Oligopoly features - market control and products

By the end of the lesson, the learner should be able to:

- Define oligopoly market structure
-Identify few large firms characteristic
-Analyze significant activity impact
-Examine rivalry and interdependence
-Discuss duopoly as special case

- Discussion on oligopoly definition
-Analysis of few large firms
-Case studies on market impact
-Group work on interdependence
-Examination of duopoly examples

Textbook, oligopoly examples, rivalry cases
Textbook, control examples, sugar market cases

Trendy Business Studies Form 3 Pg 46-47

PRODUCT MARKETS

Oligopoly - collusion and kinked demand curve
Kinked demand curve analysis

By the end of the lesson, the learner should be able to:

- Analyze collusion and cartel formation
-Examine profit maximization strategies
-Define kinked demand curve
-Discuss price rigidity explanation
-Evaluate elastic vs inelastic curves

- Discussion on collusion benefits
-Analysis of cartel formation
-Case studies on kinked demand
-Group work on price rigidity
-Examination of Figure 3.2

Textbook, collusion examples, Figure 3.2, graph papers
Textbook, price examples, elasticity cases

Trendy Business Studies Form 3 Pg 47-48

PRODUCT MARKETS

Pertinent issues - monopoly insensitivity and hoarding
Pertinent issues - government protection and liberalization
Pertinent issues - cartels and overcharging

By the end of the lesson, the learner should be able to:

- Analyze customer insensitivity problems
-Examine impersonal service attitudes
-Discuss hoarding and overcharging
-Evaluate artificial shortage creation
-Assess "take it or leave it" mentality

- Discussion on monopoly problems
-Analysis of customer treatment
-Case studies on hoarding practices
-Group work on artificial shortages
-Examination of service attitudes

Textbook, monopoly cases, hoarding examples
Textbook, protection examples, liberalization cases
Textbook, cartel examples, matatu cases, petroleum industry

Trendy Business Studies Form 3 Pg 48-49

PRODUCT MARKETS

Pertinent issues - business integrity and honest practices
Pertinent issues - product differentiation and advertising

By the end of the lesson, the learner should be able to:

- Analyze integrity requirements
-Examine honest business practices
-Discuss profitable honesty
-Evaluate long-term vs short-term benefits
-Assess ethical business conduct

- Discussion on business integrity
-Analysis of honest practices
-Case studies on ethical conduct
-Group work on long-term benefits
-Examination of sustainable practices

Textbook, integrity examples, ethical cases
Textbook, advertising examples, marketing cases

Trendy Business Studies Form 3 Pg 49

PRODUCT MARKETS
CHAIN OF DISTRIBUTION

Learning activities - market identification
Learning activities - trader interviews
Meaning of distribution and process

By the end of the lesson, the learner should be able to:

- Identify market types near school
-Analyze local market structures
-Examine trader operations
-Assess competition levels
-Evaluate market characteristics

- Field visits to local markets
-Market identification exercises
-Analysis of market structures
-Group work on trader assessment
-Examination of competition patterns

Market visit guides, observation sheets
Interview guides, data collection sheets
Textbook, distribution examples, packaging materials

Trendy Business Studies Form 3 Pg 50

CHAIN OF DISTRIBUTION

Classification of intermediaries - merchant vs agent traders
Merchant traders - export/import merchants and stockist distributors

By the end of the lesson, the learner should be able to:

- Classify intermediaries based on ownership
-Define merchant traders and their characteristics
-Analyze merchant traders' risk assumption
-Define agent traders and principal relationships
-Distinguish between merchant and agent traders
-Examine ownership and possession concepts

- Discussion on intermediary classification
-Analysis of merchant trader characteristics
-Case studies on risk assumption
-Group work on agent-principal relationships
-Comparison exercises between types
-Practical examples of both trader types

Textbook, trader examples, classification charts
Textbook, import/export examples, stockist cases

Trendy Business Studies Form 3 Pg 42-43

CHAIN OF DISTRIBUTION

Agent traders - commission agents, factors and auctioneers
Non-trading agents - brokers, clearing agents and warehouse keepers

By the end of the lesson, the learner should be able to:

- Define commission agents and their functions
-Analyze del credere commission agents
-Examine factors and their ownership characteristics
-Discuss auctioneers and competitive bidding
-Analyze local representatives and appointments
-Evaluate trading agents' commission systems

- Discussion on commission agent operations
-Analysis of del credere agents
-Case studies on factor operations
-Group work on auction processes
-Examination of Figure 4.1 auctioneer
-Practical examples of trading agents

Textbook, Figure 4.1, agent examples
Textbook, broker examples, warehouse cases

Trendy Business Studies Form 3 Pg 43-44

CHAIN OF DISTRIBUTION

Role of intermediaries and channels of distribution
Channel levels - zero, one, two and three level channels
Four-level channels and product distribution patterns

By the end of the lesson, the learner should be able to:

- Summarize intermediaries' comprehensive roles
-Analyze purchase, sorting, grading and packaging
-Examine clearance and supply facilitation
-Define channels of distribution
-Analyze Figure 4.2 chain of distribution
-Discuss interrelated functions in chains

- Discussion on intermediary roles
-Analysis of comprehensive functions
-Case studies on chain formation
-Group work on Figure 4.2 analysis
-Examination of function relationships
-Practical examples of distribution chains

Textbook, Figure 4.2, chain examples
Textbook, Figures 4.3-4.6, Bata examples
Textbook, Figures 4.7-4.9, product examples

Trendy Business Studies Form 3 Pg 45-46

CHAIN OF DISTRIBUTION

Choosing distribution channels - cost, availability and business factors
Product nature and market development factors

By the end of the lesson, the learner should be able to:

- Analyze factors in channel selection
-Examine cost considerations in channel choice
-Discuss availability of distribution channels
-Evaluate business objectives and policies
-Analyze unique product presentation needs
-Examine relationship between policies and channels

- Discussion on channel selection factors
-Analysis of cost-benefit considerations
-Case studies on channel availability
-Group work on business objectives
-Examination of policy alignment
-Practical examples of channel choice

Textbook, channel selection examples
Textbook, product examples, market cases

Trendy Business Studies Form 3 Pg 48-49

CHAIN OF DISTRIBUTION

Financial strength, reputation and competitive factors
Choice of specific intermediary within channels
Pertinent issues - HIV/AIDS prevalence and fatigue problems

By the end of the lesson, the learner should be able to:

- Analyze financial strength impact on channels
-Examine reputation and goodwill effects
-Discuss competitor channel performance
-Evaluate consumer factors in channel choice
-Analyze transport and communication networks
-Examine financial support from channel operators

- Discussion on financial considerations
-Analysis of reputation effects
-Case studies on competitive channels
-Group work on consumer factors
-Examination of infrastructure impact
-Practical examples of support mechanisms

Textbook, financial examples, competitive cases
Textbook, intermediary examples, selection cases
Textbook, health examples, safety cases

Trendy Business Studies Form 3 Pg 50-51

CHAIN OF DISTRIBUTION

Child labor and environmental degradation issues
Bribery, corruption and ethical business practices

By the end of the lesson, the learner should be able to:

- Analyze child labor temptations in distribution
-Examine under-age employment illegality
-Discuss children's rights violations
-Analyze environmental degradation from trucks
-Examine pollution from distribution activities
-Evaluate proper worker employment practices

- Discussion on child labor issues
-Analysis of rights violations
-Case studies on environmental damage
-Group work on pollution prevention
-Examination of proper employment
-Practical examples of responsible practices

Textbook, child labor examples, environmental cases
Textbook, corruption examples, ethical cases

Trendy Business Studies Form 3 Pg 52

CHAIN OF DISTRIBUTION
BUSINESS TRANSACTIONS
BUSINESS TRANSACTIONS
BUSINESS TRANSACTIONS

Learning activities, research and assessment
Meaning of business transactions
Effects of transactions on balance sheet - Introduction
Purchase of assets using business cash

By the end of the lesson, the learner should be able to:

- Conduct field research on local distributors
-Identify distributor types in local area
-Interview distributors about operations
-Organize debate on distributor necessity
-Analyze distribution challenges
-Evaluate distribution effectiveness and importance

- Field research activities
-Distributor identification exercises
-Interview local distributors
-Debate organization and participation
-Analysis of distribution value
-Comprehensive assessment activities

Research guides, interview forms, debate materials, assessment tools
Textbook, Transaction examples, Classification charts, Real business documents
Textbook, Balance sheet templates, Transaction cards, Demonstration materials
Textbook, Calculator, Practice worksheets, Balance sheet formats

Trendy Business Studies Form 3 Pg 52-53

BUSINESS TRANSACTIONS

Owner's additional investment
Purchase of assets on credit
Cash withdrawals and deposits
Drawings and personal use withdrawals
Borrowing for business use

By the end of the lesson, the learner should be able to:
- Explain the effect of owner's contributions
-Analyze impact on assets and capital
-Demonstrate increase in balance sheet totals
-Show inflow of resources effect
-Apply to various investment scenarios

Case study analysis; Practical calculations; Investment scenario exercises; Group discussions; Real business examples

Textbook, Calculator, Investment scenarios, Case study materials
Textbook, Calculator, Credit scenarios, Balance sheet templates
Textbook, Cash flow charts, Bank transaction examples, Calculator
Textbook, Calculator, Drawings scenarios, Case study materials
Textbook, Calculator, Loan scenarios, Financial planning worksheets

Trendy Business Studies Form 3 Student's Book Pg 111-112

BUSINESS TRANSACTIONS

Payment of liabilities
Complex liability transactions
Sale of assets and debtor transactions

By the end of the lesson, the learner should be able to:
- Analyze payment of liabilities by cash
-Demonstrate outflow of resources from business
-Show decrease in assets and liabilities
-Explain impact on balance sheet totals
-Apply to debt management scenarios

Debt payment analysis; Practical calculations; Group exercises; Balance sheet manipulation; Problem solving sessions

Textbook, Calculator, Debt scenarios, Balance sheet templates
Textbook, Calculator, Complex scenarios, Comparative charts
Textbook, Calculator, Sales scenarios, Debtor management worksheets

Trendy Business Studies Form 3 Student's Book Pg 116-117

BUSINESS TRANSACTIONS

Compound transactions
Causes of changes in capital

By the end of the lesson, the learner should be able to:
- Explain compound transactions and their effects
-Analyze transactions with multiple effects
-Demonstrate complex balance sheet impacts
-Show triple or more effects on balance sheet
-Apply to advanced business scenarios

Advanced transaction analysis; Complex calculations; Multi-effect demonstrations; Group problem solving; Advanced scenarios

Textbook, Calculator, Complex transaction examples, Advanced worksheets
Textbook, Calculator, Capital analysis worksheets, Strategy planning materials

Trendy Business Studies Form 3 Student's Book Pg 120-121

BUSINESS TRANSACTIONS

Initial and final capital determination
Capital calculation methods
Pertinent issues and business ethics

By the end of the lesson, the learner should be able to:
- Define initial and final capital
-Explain trading periods and their importance
-Calculate initial capital from given information
-Determine final capital using various methods
-Apply capital determination formulas

Capital calculation exercises; Formula application; Trading period analysis; Practical calculations; Problem solving sessions

Textbook, Calculator, Capital determination worksheets, Formula charts
Textbook, Calculator, Advanced problem sets, Formula reference sheets
Textbook, Case study materials, Debate materials, Ethical scenario cards

Trendy Business Studies Form 3 Student's Book Pg 124-125

THE LEDGER

Meaning, purpose and format of ledger accounts
Rules of recording and double entry concept
Recording business transactions and opening accounts
Recording purchases, sales and returns

By the end of the lesson, the learner should be able to:
- Define a ledger and ledger account
-Explain the purpose of keeping a ledger
-Identify features of a ledger account
-Draw the correct format of a ledger account
-Explain the four columns and T-shape format
-Distinguish between debit and credit sides

Introduction to ledger concept; Demonstration of T-format; Group discussion on ledger importance; Drawing ledger account format; Practical identification exercises; Format construction activities

Textbook, Ledger books, Rulers, Chart paper, T-format templates
Textbook, Ledger books, Rules summary charts, Double-entry worksheets, Calculator
Textbook, Ledger books, Transaction examples, Balance sheet examples, Practice sets
Textbook, Ledger books, Purchase scenarios, Returns scenarios, Transaction cards

Trendy Business Studies Form 3 Student's Book Pg 127-129

THE LEDGER

Recording expenses, revenues and drawings
Balancing ledger accounts
Uses of ledger and trial balance preparation
Trial balance limitations and errors
Classification of accounts and types of ledgers

By the end of the lesson, the learner should be able to:
- Record various business expenses in ledger accounts
-Post revenue transactions correctly
-Record drawings transactions correctly
-Distinguish between expense and revenue accounts
-Explain the nature of drawings account
-Demonstrate effects on capital and cash accounts

Expense and revenue recording; Drawings transaction recording; Classification exercises; Capital impact analysis; Practical posting activities; Comprehensive transaction sets

Textbook, Ledger books, Expense/revenue examples, Drawings scenarios, Classification worksheets
Textbook, Ledger books, Calculator, Balancing worksheets, Special scenario worksheets
Textbook, Ledger books, Trial balance formats, Calculator, Extraction worksheets
Textbook, Error example worksheets, Analysis charts, Correction materials, Error detection aids
Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials

Trendy Business Studies Form 3 Student's Book Pg 137-139

THE CASH BOOK

Introduction, meaning and purpose of cash book
Types of cash books and single-column cash book
The two-column cash book
Bank overdraft and advanced two-column cash book
The three-column cash book and discount columns
Double-entry and ledger posting from cash book
Pertinent issues and comprehensive practice
Pertinent issues and comprehensive practice

By the end of the lesson, the learner should be able to:
- Define a cash book
-Explain the purpose of keeping a cash book
-Distinguish between cash and credit transactions
-Identify the two-sided nature of cash book
-Explain the uses of cash book in business
-Describe the debit and credit sides of cash book

Introduction to cash book concept; Group discussion on cash transactions; Demonstration of cash book structure; Practical identification of cash vs credit transactions; Analysis of cash book importance

Textbook, Sample cash books, Transaction examples, Chart showing cash book structure
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
Textbook, Two-column cash book formats, Transaction sets, Calculator, Contra entry examples
Textbook, Calculator, Complex transaction examples, Overdraft scenarios, Business case studies
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