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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

OPENER EXAMS AND REVISION

2 1
THE LEDGER.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
Exposition;
Oral questions;
Guided discovery.
Ledger.
New Inventor KLB BOOK III Pg 120-5
2 2-3
THE LEDGER.
Recording business transactions in ledger accounts.
Purchase of goods and purchase of stock in cash / on credit.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
Record purchase of stock in cash / on credit.
Exposition;
Oral questions;
Guided discovery.
Ledger.
The Ledger.
New Inventor KLB BOOK III Pg 120-5
New Inventor KLB BOOK III Pg 127-9
2 4
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
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
3 1
THE LEDGER.
Purchase returns.
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 129-130
3 2-3
THE LEDGER.
Purchase returns.
Sale returns.
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account.
Record sales returns in ledger account.
Oral questions;
Guided discovery;
Numerous examples.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 129-130
New Inventor KLB BOOK III Pg 130
3 4
THE LEDGER.
Expenses in ledger account.
By the end of the lesson, the learner should be able to:
Record expenses in ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130-1
4 1
THE LEDGER.
Revenues 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
4 2-3
THE LEDGER.
Drawings in ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 132
4 4
THE LEDGER.
Balancing ledger accounts.
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
5 1
THE LEDGER.
Uses of ledger accounts.
By the end of the lesson, the learner should be able to:
Outline uses of ledgers.
Probing questions;
Guided discussion.
chart
5 2-3
THE LEDGER.
Uses of ledger accounts.
By the end of the lesson, the learner should be able to:
Outline uses of ledgers.
Probing questions;
Guided discussion.
chart

5 4
THE LEDGER.
Trial balance. Purpose of a trial balance.
By the end of the lesson, the learner should be able to:
Identify features of a trial balance.
Explain the purpose of a trial balance.
Q/A: review meaning of a trial balance;
Guided discussion.
chart
New Inventor KLB BOOK III Pg 137-8
6 1
THE LEDGER.
Limitations of a trial balance.
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
New Inventor KLB BOOK III Pg 138-9
6 2-3
THE LEDGER.
THE CASH BOOK
Classification of ledger accounts.
Types of cash books. Single- column cash book.
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts.
Outline types of ledgers.


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



Worked examples.
Written assignment.
chart



Single-column cash book.
New Inventor KLB BOOK III Pg 140
New Inventor KLB BOOK III Pg 151-2
6 4
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
7 1
THE CASH BOOK
The two- column cash book.
By the end of the lesson, the learner should be able to:
Balance off the two- column cash book.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.

Two-column cash book.
New Inventor KLB BOOK III Pg 155-6
7 2-3
THE CASH BOOK
The two- column cash book.
Ledger accounts from three-column cash book.
By the end of the lesson, the learner should be able to:
Balance off the two- column cash book.



Post transactions from three-column cash book to ledger accounts.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.
Probing questions;
Illustrated examples;
Guided discussion.

Two-column cash book.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 155-6
New Inventor KLB BOOK III Pg 160-2
7 4
THE CASH BOOK
The three-column cash book.
By the end of the lesson, the learner should be able to:
Record transactions in a three-column cash book.
Balance off the three- column cash book.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
3-column cash book.
New Inventor KLB BOOK III Pg 156-9
8

END OF TERM EXAMS
9

REVISION AND CLOSING WEEK

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