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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 2 | 1 |
DETERMINING THE NET WORTH OF A BUSINESS
|
Introduction and meaning of assets
Types of assets (continued) and liabilities Capital and its importance |
By the end of the
lesson, the learner
should be able to:
- Define the term assets in business context -Distinguish between fixed assets and current assets -Identify at least 5 examples of fixed assets -Explain characteristics of fixed and current assets -Classify given business items as fixed or current assets |
Brainstorming on business properties; Group discussion on asset classification; Practical exercise identifying assets in local businesses; Classification activity using real business examples
|
Textbook, Charts showing asset types, Pictures of business assets, Classification worksheets
Textbook, Case study materials, Charts on liability types, Local business examples Textbook, Role play materials, Capital planning worksheets, Calculator |
Trendy Business Studies Form 3 Student's Book Pg 96-97
|
|
| 2 | 2 |
DETERMINING THE NET WORTH OF A BUSINESS
|
The book-keeping equation
Application of book-keeping equation The balance sheet - meaning and essentials Format and structure of balance sheet Preparation of simple balance sheets Complex balance sheet preparation |
By the end of the
lesson, the learner
should be able to:
- State the book-keeping equation -Explain the relationship between assets, capital and liabilities -Apply the book-keeping equation to solve problems -Demonstrate how the equation maintains balance -Calculate missing variables using the equation |
Guided discovery of the equation; Step-by-step problem solving; Practice calculations; Group problem solving activities; Mathematical demonstrations
|
Textbook, Calculator, Problem solving worksheets, Formula charts
Textbook, Calculator, Practice worksheets, Real business data examples Textbook, Sample balance sheets, Drawing materials, T-format templates Textbook, Drawing materials, Rulers, Sample formats, Chart paper Textbook, Calculator, Preparation worksheets, Sample data, Graph paper Textbook, Calculator, Complex problem sets, Peer review sheets |
Trendy Business Studies Form 3 Student's Book Pg 98-99
|
|
| 2 | 3 |
DETERMINING THE NET WORTH OF A BUSINESS
BUSINESS TRANSACTIONS BUSINESS TRANSACTIONS BUSINESS TRANSACTIONS |
Importance of balance sheet
Net worth calculation and analysis 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:
- Explain the importance of balance sheet to business -Analyze how balance sheet shows financial position -Discuss uses by different stakeholders -Evaluate business performance using balance sheet -Identify limitations of balance sheet information |
Group discussions on stakeholder needs; Case study analysis; Role play of different users; Critical evaluation exercises; Real business analysis
|
Textbook, Case study materials, Role play cards, Real balance sheet examples
Textbook, Calculator, Comparative data, Analysis worksheets 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 Student's Book Pg 105-106
|
|
| 2 | 4 |
BUSINESS TRANSACTIONS
|
Owner's additional investment
Purchase of assets on credit Cash withdrawals and deposits Drawings and personal use withdrawals Borrowing for business use Payment of liabilities |
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 Textbook, Calculator, Debt scenarios, Balance sheet templates |
Trendy Business Studies Form 3 Student's Book Pg 111-112
|
|
| 3 | 1 |
BUSINESS TRANSACTIONS
|
Complex liability transactions
Sale of assets and debtor transactions Compound transactions Causes of changes in capital |
By the end of the
lesson, the learner
should be able to:
- Explain payment of liability by incurring new liability -Analyze payment of liability by owner's private cash -Demonstrate various liability settlement methods -Show effects on balance sheet equilibrium -Apply to complex business scenarios |
Complex scenario analysis; Advanced calculations; Group problem solving; Comparative exercises; Real business applications
|
Textbook, Calculator, Complex scenarios, Comparative charts
Textbook, Calculator, Sales scenarios, Debtor management worksheets Textbook, Calculator, Complex transaction examples, Advanced worksheets Textbook, Calculator, Capital analysis worksheets, Strategy planning materials |
Trendy Business Studies Form 3 Student's Book Pg 117-118
|
|
| 3 | 2 |
BUSINESS TRANSACTIONS
THE LEDGER |
Initial and final capital determination
Capital calculation methods Pertinent issues and business ethics Meaning, purpose and format of ledger accounts |
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 Textbook, Ledger books, Rulers, Chart paper, T-format templates |
Trendy Business Studies Form 3 Student's Book Pg 124-125
|
|
| 3 | 3 |
THE LEDGER
|
Rules of recording and double entry concept
Recording business transactions and opening accounts Recording purchases, sales and returns Recording expenses, revenues and drawings Balancing ledger accounts Uses of ledger and trial balance preparation |
By the end of the
lesson, the learner
should be able to:
- State rules for posting to various ledger accounts -Explain debiting and crediting procedures -Define double-entry book keeping -Demonstrate that debits must equal credits -Apply rules to asset, liability, capital, expense and revenue accounts -Show how every transaction affects at least two accounts |
Rule explanation and demonstration; Double-entry demonstrations; Practical posting exercises; Classification activities; Balance verification exercises; Transaction analysis sessions
|
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 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 |
Trendy Business Studies Form 3 Student's Book Pg 129-131
|
|
| 3 | 4 |
THE LEDGER
THE CASH BOOK THE CASH BOOK THE CASH BOOK THE CASH BOOK THE CASH BOOK |
Trial balance limitations and errors
Classification of accounts and types of ledgers 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 |
By the end of the
lesson, the learner
should be able to:
- Identify limitations of trial balance -Explain errors that do not affect trial balance agreement -Discuss hidden errors in trial balance -Analyze errors that cause trial balance disagreement -Demonstrate error detection techniques -Show correction procedures for common errors |
Error analysis sessions; Limitation discussions; Error detection exercises; Hidden error identification; Correction demonstrations; Group problem solving
|
Textbook, Error example worksheets, Analysis charts, Correction materials, Error detection aids
Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials 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 Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets |
Trendy Business Studies Form 3 Student's Book Pg 142-143
|
|
| 4 | 1 |
THE CASH BOOK
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY |
Double-entry and ledger posting from cash book
Pertinent issues and comprehensive practice Pertinent issues and comprehensive practice Introduction and Cash Receipts Invoice Debit Note and Credit Note Payment Voucher and Introduction to Books of Original Entry |
By the end of the
lesson, the learner
should be able to:
- Explain double-entry of cash book items -Post cash receipts and payments to ledger accounts -Handle dishonoured cheques and their treatment -Show proper ledger posting procedures -Demonstrate completion of double-entry from cash book -Apply posting rules to various cash book transactions |
Double-entry demonstrations; Ledger posting exercises; Dishonoured cheque scenarios; Practical posting activities; Step-by-step posting guidance; Error correction exercises
|
Textbook, Ledger books, Posting examples, Dishonoured cheque scenarios, Practice worksheets
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets Sample receipts, cash register examples, receipt books Sample invoices, calculators, discount calculation worksheets Sample debit notes, credit notes (red colored), comparison charts Payment vouchers, petty cash vouchers, chart of all books of original entry |
Trendy Business Studies Form 3 Student's Book Pg 168-169
|
|
| 4 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Sales Journal
Posting from Sales Journal Sales Returns Journal and Posting Purchases Journal Posting from Purchases Journal Purchases Returns Journal and Posting |
By the end of the
lesson, the learner
should be able to:
Identify features of sales journal; Prepare sales journal from credit sales transactions; Record transactions in proper format; Understand source documents used |
Step-by-step demonstration of sales journal preparation; Practical exercise with multiple credit sales; Discussion on journal format and columns
|
Sales invoices, sales journal format, sample credit sales transactions
Sales journal, sales ledger accounts, general ledger format, posting examples Credit notes issued, sales returns journal format, ledger accounts Purchase invoices, purchases journal format, sample credit purchase transactions Purchases journal, purchases ledger, general ledger accounts Credit notes received, purchases returns journal format, ledger accounts |
KLB Secondary Business Studies Form 4, Page 8
|
|
| 4 | 3 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Cash Receipts Journal
Posting from Cash Receipts Journal Cash Payments Journal and Posting |
By the end of the
lesson, the learner
should be able to:
Prepare cash receipts journal; Record cash and cheque receipts; Include discount allowed column; Distinguish receipt sources |
Introduction to cash receipts journal format; Recording various types of receipts; Practical exercise with cash sales and debtor payments; Discussion on discount columns
|
Cash receipts journal format, sample receipts, cash sales data
Cash receipts journal, cash book format, general ledger accounts Cash payments journal format, payment vouchers, receipts, ledger accounts |
KLB Secondary Business Studies Form 4, Page 19
|
|
| 4 | 4 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
The Petty Cash Book - Imprest System
Petty Cash Book Preparation and Analysis Posting from Petty Cash Book |
By the end of the
lesson, the learner
should be able to:
Explain petty cash concept; Define and apply imprest system; Identify features of petty cash book; Understand petty cashier responsibilities |
Discussion on petty cash concept; Introduction to imprest system; Examination of petty cash book format; Explanation of reimbursement process
|
Petty cash book format, sample petty cash vouchers, imprest system examples
Petty cash transactions, analysis cash book format, calculator, petty cash vouchers Petty cash book, general ledger accounts, purchases ledger |
KLB Secondary Business Studies Form 4, Page 25
|
|
| 5 | 1 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
|
Analysis Cash Book
General Journal - Introduction and Fixed Assets General Journal - Opening Entries General Journal - Closing Entries and Error Corrections |
By the end of the
lesson, the learner
should be able to:
Record transactions in analysis cash book; Use analysis columns for receipts and payments; Apply to non-profit organizations; Post analysis totals |
Preparation of analysis cash book for organizations; Discussion on analysis column selection; Practical exercise for football club; Posting totals to accounts
|
Analysis cash book format, sample transactions for club/society, ledger accounts
General journal format, fixed asset transaction examples, calculator for gains/losses Opening balance data, general journal format, calculator Sample closing entries, error correction scenarios, transfer examples |
KLB Secondary Business Studies Form 4, Pages 31-35
|
|
| 5 | 2 |
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
FINANCIAL STATEMENTS FINANCIAL STATEMENTS FINANCIAL STATEMENTS FINANCIAL STATEMENTS FINANCIAL STATEMENTS |
Importance of Journals
Introduction and Trading Period Concept Determination of Profit or Loss Cost of Goods Sold Calculations Complex Profit and Loss Calculations Introduction to Trading Account |
By the end of the
lesson, the learner
should be able to:
State reasons for maintaining journals; Explain benefits to business operations; Understand fraud prevention aspects; Analyze efficiency improvements |
Group discussion on journal importance; Analysis of business benefits; Case study on fraud prevention; Debate on manual vs computerized systems
|
Discussion prompts, case study materials, summary charts
Charts showing different accounting periods, sample financial statements Calculators, simple profit calculation worksheets, examples from textbook Calculators, cost of goods sold worksheets, stock calculation examples Advanced calculation worksheets, complex business scenarios, group work materials Trading account format sheets, demonstration materials, simple examples |
KLB Secondary Business Studies Form 4, Page 40
|
|
| 5 | 3 |
FINANCIAL STATEMENTS
|
Trading Account Preparation - Basic
Trading Account with Adjustments Importance and Applications of Trading Account Net Profit and Net Loss Concepts Revenue and Expense Classification |
By the end of the
lesson, the learner
should be able to:
Prepare trading account with opening and closing stock; Include purchases and sales correctly; Apply proper account format; Balance the account correctly |
Practical preparation using Mr Mugambi's example; Step-by-step demonstration of account balancing; Practice exercises with stock adjustments
|
Trading account formats, practical examples, balancing demonstrations
Comprehensive trading account formats, advanced examples, adjustment worksheets Case study materials, performance comparison charts, presentation guidelines Net profit calculation sheets, revenue and expense examples, comparison charts Classification worksheets, trial balance examples, group exercise materials |
KLB Secondary Business Studies Form 4, Pages 57-58
|
|
| 5 | 4 |
FINANCIAL STATEMENTS
|
Profit and Loss Account Preparation
Profit and Loss Account from Trial Balance Combined Trading and Profit & Loss Account |
By the end of the
lesson, the learner
should be able to:
Prepare profit and loss accounts; Transfer gross profit correctly; Include all revenues and expenses; Balance the account properly |
Step-by-step preparation using Tabitha Akinyi's data; Demonstration of proper format; Practice with Salim's example; Individual preparation exercises
|
Profit and loss account formats, demonstration materials, practice examples
Trial balance examples, extraction worksheets, complex scenarios Complete final account formats, comprehensive examples, practice materials |
KLB Secondary Business Studies Form 4, Pages 62-63
|
|
| 6 | 1 |
FINANCIAL STATEMENTS
|
Importance of Profit and Loss Account
Balance Sheet Introduction Balance Sheet Preparation Types of Capital |
By the end of the
lesson, the learner
should be able to:
Explain importance to various stakeholders; Understand management uses; Identify creditor and investor interests; Analyze decision-making applications |
Discussion on stakeholder needs; Case studies on business decisions; Role-play exercise with different stakeholders; Analysis of real business scenarios
|
Stakeholder analysis sheets, case study materials, role-play guidelines
Balance sheet formats, accounting equation demonstrations, basic examples Balance sheet preparation sheets, adjustment examples, balancing demonstrations Capital calculation worksheets, Upinde Traders example, calculation exercises |
KLB Secondary Business Studies Form 4, Pages 61-62
|
|
| 6 | 2 |
FINANCIAL STATEMENTS
|
Capital Calculations and Applications
Introduction to Financial Ratios Mark-up Calculations and Applications |
By the end of the
lesson, the learner
should be able to:
Calculate working capital and capital employed; Apply different calculation methods; Understand relationships between capital types; Practice with complex examples |
Advanced capital calculations; Multiple calculation methods; Practice with various business scenarios; Problem-solving exercises
|
Advanced calculation sheets, multiple scenarios, problem-solving materials
Ratio calculation sheets, mark-up examples, pricing strategy materials Mark-up calculation worksheets, Kiambu Traders example, pricing problems |
KLB Secondary Business Studies Form 4, Pages 67-69
|
|
| 6 | 3 |
FINANCIAL STATEMENTS
|
Margin Concept and Calculations
Relationship Between Mark-up and Margin Trading Account Preparation Using Ratios |
By the end of the
lesson, the learner
should be able to:
Define margin; Distinguish between mark-up and margin; Calculate margin using different methods; Apply margin in business decisions |
Introduction to margin concept; Comparison with mark-up; Practical calculations; Using Waithera's example for margin applications
|
Margin calculation sheets, comparison charts, Waithera's example
Conversion formula sheets, mathematical examples, complex problems Trading account formats, incomplete record examples, complex scenarios |
KLB Secondary Business Studies Form 4, Pages 71-74
|
|
| 6 | 4 |
FINANCIAL STATEMENTS
|
Current Ratio and Working Capital Ratio
Rate of Stock Turnover Stock Turnover Applications Return on Capital Acid Test and Quick Ratio Importance of Financial Ratios |
By the end of the
lesson, the learner
should be able to:
Define current ratio; Calculate working capital ratio; Interpret ratio results; Understand liquidity implications |
Introduction to liquidity ratios; Practical calculations using Busia Traders; Interpretation of results; Discussion on business implications
|
Ratio calculation sheets, Busia Traders example, interpretation guides
Stock turnover worksheets, Upendo Traders example, practical applications Advanced application sheets, Maendeleo Traders example, complex scenarios Return calculation sheets, Mr Odiek's example, comparison materials Quick ratio worksheets, Nakura Stores example, liquidity analysis materials Stakeholder analysis sheets, case study materials, presentation guidelines |
KLB Secondary Business Studies Form 4, Pages 75-76
|
|
| 7-8 |
Form four entrance exam |
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