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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
1 1-4
THE CASH BOOK
Introduction, meaning and purpose of cash book
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
Trendy Business Studies Form 3 Student's Book Pg 160-161
1

OPENER EXAMS
2 1
THE CASH BOOK
Types of cash books and single-column cash book
By the end of the lesson, the learner should be able to:
- Identify the three main types of cash books
-Explain the single-column cash book
-Describe the format of single-column cash book
-Prepare single-column cash book from given transactions
-Balance single-column cash book correctly
-Show proper recording of cash receipts and payments
Types of cash books explanation; Format demonstration; Practical preparation exercises; Step-by-step recording guidance; Balancing procedures demonstration; Individual practice sessions
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
Trendy Business Studies Form 3 Student's Book Pg 161-163
2 2-3
THE CASH BOOK
Types of cash books and single-column cash book
By the end of the lesson, the learner should be able to:
- Identify the three main types of cash books
-Explain the single-column cash book
-Describe the format of single-column cash book
-Prepare single-column cash book from given transactions
-Balance single-column cash book correctly
-Show proper recording of cash receipts and payments
Types of cash books explanation; Format demonstration; Practical preparation exercises; Step-by-step recording guidance; Balancing procedures demonstration; Individual practice sessions
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
Trendy Business Studies Form 3 Student's Book Pg 161-163
2 4
THE CASH BOOK
The two-column cash book
By the end of the lesson, the learner should be able to:
- Explain the two-column cash book structure
-Identify cash and bank columns
-Record transactions in two-column cash book
-Understand contra entries and their recording
-Balance cash and bank columns separately
-Show proper use of folio references
Two-column format demonstration; Contra entries explanation; Practical recording exercises; Balancing procedures for both columns; Group problem solving; Step-by-step construction activities
Textbook, Two-column cash book formats, Transaction sets, Calculator, Contra entry examples
Trendy Business Studies Form 3 Student's Book Pg 163-165
3 1
THE CASH BOOK
Bank overdraft and advanced two-column cash book
By the end of the lesson, the learner should be able to:
- Define bank overdraft and its causes
-Record bank overdraft in cash book
-Handle complex two-column cash book transactions
-Prepare two-column cash book with overdraft situations
-Balance cash book with overdraft correctly
-Apply knowledge to real business scenarios
Bank overdraft explanation; Complex transaction analysis; Overdraft recording demonstrations; Advanced problem solving; Real business scenario exercises; Error correction activities
Textbook, Calculator, Complex transaction examples, Overdraft scenarios, Business case studies
Trendy Business Studies Form 3 Student's Book Pg 165-167
3 2-3
THE CASH BOOK
The three-column cash book and discount columns
Double-entry and ledger posting from cash book
By the end of the lesson, the learner should be able to:
- Explain the three-column cash book structure
-Distinguish between discount allowed and discount received
-Record transactions in three-column cash book
-Handle discount calculations correctly
-Balance three-column cash book properly
-Show proper treatment of discount columns
- 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
Three-column format demonstration; Discount concepts explanation; Discount calculation exercises; Practical recording activities; Balancing procedures for all columns; Group work on discount scenarios
Double-entry demonstrations; Ledger posting exercises; Dishonoured cheque scenarios; Practical posting activities; Step-by-step posting guidance; Error correction exercises
Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets
Textbook, Ledger books, Posting examples, Dishonoured cheque scenarios, Practice worksheets
Trendy Business Studies Form 3 Student's Book Pg 167-168
Trendy Business Studies Form 3 Student's Book Pg 168-169
3 4
THE CASH BOOK
Double-entry and ledger posting from cash book
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
Trendy Business Studies Form 3 Student's Book Pg 168-169
4 1
THE CASH BOOK
Pertinent issues and comprehensive practice
By the end of the lesson, the learner should be able to:
- Discuss honesty and transparency in cash book keeping
-Explain conformity to accounting principles
-Analyze importance of proper cash book maintenance
-Evaluate ethical considerations in cash recording
-Apply all cash book concepts to comprehensive problems
-Demonstrate mastery of cash book preparation and balancing
Group discussions on business ethics; Comprehensive cash book preparation; Complex problem solving; Ethical scenario analysis; Peer review activities; Individual consultations
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets
Trendy Business Studies Form 3 Student's Book Pg 168-169
4 2-3
THE CASH BOOK
INTERNATIONAL TRADE
Pertinent issues and comprehensive practice
Types of International Trade. Advantages and disadvantages of International Trade.
By the end of the lesson, the learner should be able to:




Distinguish bilateral trade from multilateral trade.


State advantages and disadvantages of International Trade.




Brainstorming and guided discussion.


Q/A & guided discussion




Newspaper cuttings & relevant magazines.




Pg. 163-4
4 4
INTERNATIONAL TRADE
Terms of International Trade.
By the end of the lesson, the learner should be able to:
Explain the concept terms of International Trade.
Distinguish favourable trade from unfavourable terms of trade.
Probing questions, brief discussion.
text book
Pg. 164-6
5 1
INTERNATIONAL TRADE
Terms of trade among different countries.
By the end of the lesson, the learner should be able to:
Account for differences in terms of terms of trade among nations.
Probing questions and guided discussion.
newspaper
Pg. 167-8
5 2-3
INTERNATIONAL TRADE
Terms of trade among different countries.
Balance of Payments. (Current A/C)
By the end of the lesson, the learner should be able to:
Account for differences in terms of terms of trade among nations.


Define the term balance of payments.
Analyse components of balance of payments.
(Current A/C).
Probing questions and guided discussion.
Exposition of new concepts and detailed discussion.
newspaper
text book
Pg. 167-8
Pg. Pg. 168-9
5 4
INTERNATIONAL TRADE
Balance of Payments. (Capital A/C)
By the end of the lesson, the learner should be able to:
Cite examples of transactions that affect the Capital A/C.
Q/A: review types of capital.
Exposition of new concepts and detailed discussion.
newspaper
Pg. 169-170
6 1
INTERNATIONAL TRADE
Overall Balance of Payments.
By the end of the lesson, the learner should be able to:
Determine the overall balance of payments.
Q/A: review current A/C and capital A/C.
Illustrative examples.
Assignment.
newspaper
Pg. 170
6 2-3
INTERNATIONAL TRADE
Overall Balance of Payments.
By the end of the lesson, the learner should be able to:
Determine the overall balance of payments.
Q/A: review current A/C and capital A/C.
Illustrative examples.
Assignment.
newspaper
Pg. 170
6 4
INTERNATIONAL TRADE
The Official Settlement A/C.
By the end of the lesson, the learner should be able to:
Define the Official Settlement A/C.
Guided brief discussion.
text book
Pg. 171
7

END TERM EXAM

8 1
INTERNATIONAL TRADE
Disequilibrium of Balance of payments. Correction of balance of payment disequilibrium.
By the end of the lesson, the learner should be able to:
Identify causes of Disequilibrium of Balance of payments.

Outline methods of correcting of balance of payment disequilibrium.
Exposition of new concepts & explanations;
Discussion.
text book
Pg. 172-5
8 2-3
INTERNATIONAL TRADE
Disequilibrium of Balance of payments. Correction of balance of payment disequilibrium.
Terms of sale in international trade.
By the end of the lesson, the learner should be able to:
Identify causes of Disequilibrium of Balance of payments.

Outline methods of correcting of balance of payment disequilibrium.



Identify common terms of sale in international trade.
Exposition of new concepts & explanations;
Discussion.
Exposition & explanations;
Probing questions;
Discussion.
text book
Pg. 172-5
Pg. 175
8 4
INTERNATIONAL TRADE
Documents used in international trade.
By the end of the lesson, the learner should be able to:
Identify major documents used in international trade.
Give examples of relevant documents.
Give examples of relevant documents.
text book
Pg. 176-7
9 1
INTERNATIONAL TRADE
IMF, ADF and World bank.
By the end of the lesson, the learner should be able to:
State objectives of IMF, ADF and World bank..
Trace a background to the growth of specific
development funds.
Brain storming;
Discussion.
Newspaper cuttings & relevant magazines.
Pg. 179-180
9 2-3
INTERNATIONAL TRADE
IMF, ADF and World bank.
By the end of the lesson, the learner should be able to:
State objectives of IMF, ADF and World bank..
Trace a background to the growth of specific
development funds.
Brain storming;
Discussion.
Newspaper cuttings & relevant magazines.
Pg. 179-180
9 4
INTERNATIONAL TRADE
IMF, ADF and World bank.
By the end of the lesson, the learner should be able to:
State objectives of IMF, ADF and World bank..
Trace a background to the growth of specific
development funds.
Brain storming;
Discussion.
Newspaper cuttings & relevant magazines.
Pg. 179-180

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