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SCHEME OF WORK
Business Studies
Form 3 2025
TERM III
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1

REPORTING, REVISION OF ENDTERM II EXAM
1 3-4
NATIONAL INCOME.
Meaning of national income, GDP, NDP, GNP & NNP. Per capita income.
Circular flow of income.
Factors affecting circular flow of income.
By the end of the lesson, the learner should be able to:



Define terms related to national income.
Outline factors that affect circular flow of income.



Exposition of new concepts, explanations & discussion.
Oral questions;
Exposition of concepts.
text book
Chart: circular flow of income.
New Inventor KLB BOOK III Pg 59-60
New Inventor KLB BOOK III Pg 61-62
2 1
NATIONAL INCOME.
Expenditure approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using expenditure approach.
List down problems associated with expenditure approach.
Exposition of new concepts, explanations & discussion;
Calculations.
Calculators,text book
New Inventor KLB BOOK III Pg 63-64
2 2
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
2 3-4
NATIONAL INCOME.
Output approach of determining national income.
Uses of national income statistics.
Levels of 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.

Highlight factors that influence the levels of national income.
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.


Exposition of new concepts;
Probing questions;
Guided discussion;
Review exercise.
Calculators.
text book
New Inventor KLB BOOK III Pg 65-66
New Inventor KLB BOOK III Pg 68-70
3 1
NET WORTH OF A BUSINESS.
Basic terms used in business.
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.
New Inventor KLB BOOK III Pg 92-95
3 2
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
3 3-4
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.


Explain importance of a balance sheet.
Guided preparation of a balance sheet.
Supervised practice.
Assignment.

Probing questions;
Discussion.
text book
New Inventor KLB BOOK III Pg 97-98
New Inventor KLB BOOK III Pg 99
4 1
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
4 2
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
4 3-4
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.



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
5 1
BUSINESS TRANSACTIONS
Profit & losses.
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
5 2
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
5 3-4
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.
Record accounting transactions in ledger A/Cs.
Further worked examples;
Supervised practice.
Assignment.
Exposition;
Oral questions;
Guided discovery.
text book
Ledger.
New Inventor KLB BOOK III Pg 120
New Inventor KLB BOOK III Pg 120-5
6

BUSINESS STUDIES FORM THREE EXAMS
7 1
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
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 2
THE LEDGER.
Sale returns.
Expenses in ledger account.
By the end of the lesson, the learner should be able to:
Record sales returns in ledger account.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130
7 3-4
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.
Record drawings in a ledger account.
Worked examples;
Supervised practice.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 131
New Inventor KLB BOOK III Pg 132
8 1
THE LEDGER.
Balancing ledger accounts.
Balancing an account with only one entry.
By the end of the lesson, the learner should be able to:
Balance ledger accounts.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 133-4
8 2
THE LEDGER.
Uses of ledger accounts.
Trial balance. Purpose of a trial balance.
By the end of the lesson, the learner should be able to:
Outline uses of ledgers.
Probing questions;
Guided discussion.
chart
8 3-4
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.

Outline features of the general ledger.
Exposition of new concepts;
Guided discussion.
Oral questions;
Guided discussion.
chart
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 138-9
New Inventor KLB BOOK III Pg 141
9 1
THE LEDGER.
Topic review.
By the end of the lesson, the learner should be able to:
Answer review questions correctly.
Answer questions from revision exercise.
New Inventor KLB BOOK III Pg 142-9
9 2
THE CASH BOOK
Types of cash books. Single- column cash book.
By the end of the lesson, the learner should be able to:


List types of cashbooks.
Identify features of a single-column cash book.
Post entries in a single-column cash book.



Worked examples.
Written assignment.



Single-column cash book.
New Inventor KLB BOOK III Pg 151-2
9 3-4
THE CASH BOOK
The two- column cash book.
Ledger accounts from three-column cash book.
The three-column cash book.
By the end of the lesson, the learner should be able to:
Balance off the two- column cash book.



Record transactions in a three-column cash book.
Balance off the three- column cash book.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
Two-column cash book.
3-column cash book, the ledger.
3-column cash book.
New Inventor KLB BOOK III Pg 155-6
New Inventor KLB BOOK III Pg 156-9

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