SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Introduction and Cash Receipts
Invoice

By the end of the lesson, the learner should be able to:
Define source documents; Explain importance of source documents; Describe features of cash receipts; Distinguish between cash and cheque payments

Q/A on business transactions; Discussion on documentary evidence; Examination of cash receipt samples; Practical exercise filling cash receipts

Sample receipts, cash register examples, receipt books
Sample invoices, calculators, discount calculation worksheets

KLB Secondary Business Studies Form 4, Pages 1-3

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Debit Note and Credit Note
Payment Voucher and Introduction to Books of Original Entry
Sales Journal
Posting from Sales Journal
Sales Returns Journal and Posting

By the end of the lesson, the learner should be able to:
Define debit note and credit note; Explain purposes of each document; Distinguish between debit and credit notes; Identify when each is used

Examination of sample notes; Comparison exercise between debit and credit notes; Role-play scenarios for issuing notes; Discussion on correction purposes

Sample debit notes, credit notes (red colored), comparison charts
Payment vouchers, petty cash vouchers, chart of all books of original entry
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

KLB Secondary Business Studies Form 4, Pages 4-5

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Purchases Journal
Posting from Purchases Journal
Purchases Returns Journal and Posting

By the end of the lesson, the learner should be able to:
Prepare purchases journal from credit purchases; Record transactions using purchase invoices; Understand invoice numbering systems; Format journal correctly

Examination of purchase invoices; Practical preparation of purchases journal; Discussion on different invoice numbering; Group exercise with sample purchases

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 14

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

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

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

Analysis Cash Book
General Journal - Introduction and Fixed Assets

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

KLB Secondary Business Studies Form 4, Pages 31-35

SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY

General Journal - Opening Entries
General Journal - Closing Entries and Error Corrections
Importance of Journals

By the end of the lesson, the learner should be able to:
Prepare opening entries for new businesses; Record assets, liabilities and capital; Calculate capital as balancing figure; Apply double entry principles

Practical exercise preparing opening entries; Step-by-step calculation of capital; Discussion on starting new books of accounts; Review of double entry

Opening balance data, general journal format, calculator
Sample closing entries, error correction scenarios, transfer examples
Discussion prompts, case study materials, summary charts

KLB Secondary Business Studies Form 4, Pages 37-39

MONEY & BANKING

Introduction, Barter Trade and its Limitations
Money System and Characteristics of Money
Functions of Money
Demand for Money and Supply of Money
Banking System and Development of Banking

By the end of the lesson, the learner should be able to:
Define money and banking. Explain barter trade concept. Outline merits and limitations of barter trade. Explain double coincidence of wants problem.

Brainstorming on money concepts. Role-play of barter trade scenarios. Group discussions on barter trade problems. Case study analysis of failed exchanges. Problem-solving on exchange challenges.

Real exchange items, Problem scenario cards, Case study materials, Charts
Different currencies, Genuine and sample notes, Magnifying glass, Regional currency samples
Goods for trading, Price tags, Recording sheets, Savings scenarios, Property document samples
Budget sheets, Emergency scenarios, Investment charts, Money supply statistics, Central Bank reports
Banking system charts, Historical timeline materials, Bank category lists, Banking evolution charts

KLB Secondary Business Form 4, Pages 91-93

MONEY & BANKING

Commercial Banks and Their Services
Commercial Bank Services and Foreign Exchange
Types of Bank Accounts - Current and Savings
Fixed Deposit Accounts and Account Opening Requirements

By the end of the lesson, the learner should be able to:
Define commercial banks and their profit methods. Explain accepting deposits, lending money, and safekeeping services. Detail money transfer facilities including standing orders and telegraphic transfers.

Mock bank operation setup. Deposit and withdrawal simulations. Practical money transfer exercises. Standing order setup simulation. Safety deposit demonstration.

Mock bank materials, Deposit slips, Transfer forms, Safety boxes, Play money, Standing order cards
Exchange rate charts, Advisory scenario cards, Trustee examples, Guarantor forms, Intermediary flow charts
Account opening forms, Cheque books, ATM cards, Interest calculation sheets, Comparison charts
Investment scenarios, Calculation sheets, Account forms, ID documents, Photographs, Certificate samples

KLB Secondary Business Form 4, Pages 100-103

MONEY & BANKING

Non-Banking Financial Institutions (NBFIs)
Micro-Finance, Agricultural Finance and Differences with Commercial Banks
Central Bank Functions

By the end of the lesson, the learner should be able to:
Define NBFIs and their purpose. Explain Development Finance Institutions, Housing Finance Companies, SACCOs, Insurance Companies. Detail their functions and services.

Research on local NBFIs. SACCO membership simulation. Insurance policy analysis. Housing finance case studies. Group presentations on NBFI roles.

NBFI information sheets, SACCO materials, Insurance policies, Housing finance examples, Case study materials
Loan application forms, Agricultural projects, Comparison charts, Case studies, Analysis sheets
Central Bank charts, Currency samples, Inter-bank forms, Government forms, Supervision checklists, Clearing examples

KLB Secondary Business Form 4, Pages 111-113

MONEY & BANKING

Monetary Policy Tools
Modern Banking Trends
Modern Banking Trends

By the end of the lesson, the learner should be able to:
Define monetary policy and its objectives. Explain bank rate, open market operations, cash/liquidity ratio, compulsory deposits, selective credit controls, directives and moral suasion. Demonstrate how these tools control money supply.

Monetary policy simulation exercises. Interest rate effect analysis. Securities trading demonstrations. Cash ratio calculations. Credit control scenarios. Policy tool comparison activities.

Policy charts, Interest rate examples, Securities samples, Calculation sheets, Control scenarios, Comparison tables
ATM cards, Computer demonstrations, Modern banking examples, Technology comparison charts
Mobile phones, E-banking platforms, Digital payment examples, Credit forms, Service scenarios, Mobile bank materials

KLB Secondary Business Form 4, Pages 115-117

PUBLIC FINANCE

Introduction to Public Finance and its Purpose
Purpose of Public Finance - Provision of Essential Services
Purpose of Public Finance - Economic Control and Development
Sources of Public Finance - Overview and Classification
Government Borrowing - Internal and External

By the end of the lesson, the learner should be able to:
Define public finance. Explain the concept of public finance. Outline the main purposes of public finance. Analyze the role of government in providing essential services.

Q/A on government services students use daily; Group discussion on why government needs money; Brainstorming on public goods vs private goods; List making of local government projects students have seen.

Chalkboard, textbook, exercise books, pens, local examples from students' experience.
Chalkboard, textbook, exercise books, chalk, students' prior knowledge and experiences.
Chalkboard, textbook, exercise books, examples from students' local knowledge, chalk.
Chalkboard, textbook, exercise books, chalk, students' observations from daily life.
Chalkboard, textbook, exercise books, chalk, basic calculator (if available), student knowledge.

KLB Secondary Business Studies Form 4, Pages 124-125

PUBLIC FINANCE

Types of Debt and Government Expenditure
Principles of Public Expenditure
Introduction to Tax and Taxation
Principles of Taxation

By the end of the lesson, the learner should be able to:
Differentiate between reproductive and dead-weight debt. Classify government expenditure into categories. Explain recurrent vs development expenditure. Define transfer payments with examples.

Q/A review of previous lesson; Teacher uses local examples of irrigation projects vs salary payments; Group work categorizing different government spending; Students list development projects they have seen.

Chalkboard, textbook, exercise books, chalk, local examples from students' environment.
Chalkboard, textbook, exercise books, chalk, students' general knowledge from radio/conversations.
Chalkboard, textbook, exercise books, chalk, students' shopping experiences and observations.
Chalkboard, textbook, exercise books, chalk, students' market experiences and price observations.

KLB Secondary Business Studies Form 4, Pages 127-128

PUBLIC FINANCE

Classification of Taxes - By Structure
Classification of Taxes - Direct vs Indirect
Merits and Demerits of Direct and Indirect Taxes

By the end of the lesson, the learner should be able to:
Define and distinguish regressive, proportional and progressive taxes. Calculate tax under different tax structures. Analyze the impact of each tax structure on different income groups. Evaluate merits and demerits of progressive taxation.

Teacher works through mathematical examples on chalkboard; Students practice calculations in exercise books; Group work comparing effects on different income earners; Supervised practice with simple numbers.

Chalkboard, textbook, exercise books, chalk, basic arithmetic skills, simple calculation examples.
Chalkboard, textbook, exercise books, chalk, students' knowledge of prices and salary deductions.
Chalkboard, textbook, exercise books, chalk, student experiences and observations, review questions.

KLB Secondary Business Studies Form 4, Pages 132-135

INFLATION

Introduction to Inflation and Deflation
Consumer Price Index (CPI) Concepts
CPI Calculation - Simple Average Method
CPI Calculation - Weighted Average Method
Types of Inflation and Demand-Pull Inflation

By the end of the lesson, the learner should be able to:
Define inflation as persistent rise in general price levels. Distinguish between inflation and deflation. Explain impact on purchasing power and money value. Analyze real-world examples of inflation.

Brainstorming on price changes students have observed. Comparison of prices over different time periods. Case studies on countries experiencing inflation. Discussion on purchasing power changes with price examples.

Price comparison charts from different years, Country inflation examples, Purchasing power calculation sheets, Real product price data
Sample consumer baskets, Base year price data, Price collection sheets, Index calculation examples, Consumer survey materials
Price data for multiple commodities, Calculation worksheets, Calculators, CPI formula charts, Practice problem sets
Family budget examples, Weight assignment sheets, Weighted calculation templates, Comparison tables, Advanced calculation problems
Market simulation materials, Government spending examples, Money supply charts, Income increase scenarios, Demand-pull diagrams

KLB Secondary Business Form 4, Pages 144-145

INFLATION

More Causes of Demand-Pull Inflation
Cost-Push Inflation and Its Causes
More Cost-Push Causes and Subsidy Effects
Levels of Inflation
Positive Effects of Inflation

By the end of the lesson, the learner should be able to:
Explain additional causes: general shortages, increased consumer expenditure, population growth effects. Analyze expectation-driven demand increases. Demonstrate how shortages pull prices upward.

Shortage simulation exercises creating artificial scarcity. Analysis of population growth impact on demand. Expectation-driven buying behavior case studies. Consumer expenditure pattern analysis and price impact.

Shortage simulation materials, Population growth data, Expectation scenario cards, Consumer expenditure charts, Supply-demand graphs
Production cost scenarios, Wage-price spiral charts, Tax impact examples, Import price data, Cost-push diagrams
Manufacturing cost examples, Subsidy impact data, Profit margin scenarios, Input cost charts, Comprehensive comparison tables
Historical inflation data, Germany 1923 case study, Country comparison charts, Inflation level classification sheets
Debtor-creditor scenarios, Profit calculation sheets, Work motivation examples, Resource utilization cases, Real vs nominal value charts

KLB Secondary Business Form 4, Pages 149-150

INFLATION

Negative Effects of Inflation
More Negative Effects and Economic Impact

By the end of the lesson, the learner should be able to:
Explain reduction in profits due to decreased sales volume. Analyze time wastage in price shopping. Demonstrate conflicts between employers and employees. Show decline in living standards.

Sales volume decline simulation during price increases. Time cost analysis of shopping around for prices. Employer-employee wage negotiation role-plays. Living standard decline calculations with fixed incomes.

Sales simulation materials, Time cost analysis sheets, Role-play scenarios, Living standard calculation examples, Wage negotiation materials
Creditor loss examples, Economic growth data, Balance of payments charts, Monetary confidence indicators, Savings impact studies

KLB Secondary Business Form 4, Pages 154-155

INFLATION

Controlling Inflation - Monetary Policy Tools
More Monetary Policy Tools and Fiscal Policy
Fiscal Policy Measures and Production Solutions

By the end of the lesson, the learner should be able to:
Define monetary policy for inflation control. Explain Central Bank tools: bank rate increases, open market operations. Demonstrate cash ratio and compulsory deposits effects.

Monetary policy simulation with Central Bank role-play. Interest rate impact exercises on borrowing and spending. Open market operations demonstrations. Cash ratio calculation and credit impact analysis.

Central Bank simulation materials, Interest rate impact charts, Securities trading examples, Cash ratio calculation sheets
Credit control scenarios, Directive examples, Government spending data, Tax policy impact charts, Fiscal policy simulation materials
Production tax examples, Subsidy calculation sheets, Government production cases, Policy design templates, Impact analysis charts

KLB Secondary Business Form 4, Pages 156-157

INFLATION
INTERNATIONAL TRADE

Statutory Measures for Inflation Control
Export Controls and Comprehensive Control Strategies
Introduction, Types and Advantages

By the end of the lesson, the learner should be able to:
Explain wage and salary controls to prevent cost-push inflation. Demonstrate price control mechanisms. Detail import restriction methods. Analyze hire purchase and credit term controls.

Wage control policy analysis and effects. Price control implementation exercises. Import restriction case studies and alternatives. Credit term control simulations and consumer impact.

Wage control examples, Price control policies, Import restriction data, Credit control scenarios, Policy implementation cases
Export control examples, Multi-strategy templates, Historical effectiveness data, Strategy design sheets, Presentation materials
World map, newspapers with trade reports, charts showing Kenya's trading partners, business magazines

KLB Secondary Business Form 4, Pages 158-159

INTERNATIONAL TRADE

Disadvantages of International Trade
Computing Terms of Trade
Factors Affecting Terms of Trade
Balance of Trade and Balance of Payments Concepts
Preparing Balance of Payments Accounts

By the end of the lesson, the learner should be able to:
Identify disadvantages of international trade. Explain how trade can lead to local industry collapse. Analyze imported inflation concept. Discuss cultural and sovereignty impacts.

Guided discussion on negative trade effects; Case study analysis of textile industry challenges; Q/A on dependency problems; Group work on cultural changes due to globalization.

Newspaper cuttings on industry closures, case study materials, charts showing trade impacts
Calculators, statistical data sheets, worked examples, formula charts
Case study materials, charts comparing different economies, business magazines
Trade statistics, charts showing balance structure, newspapers with economic data
Account worksheets, calculators, worked examples, practice data sets

KLB Secondary Business Studies Form 4, Pages 164

INTERNATIONAL TRADE

Balance of Payments Disequilibrium
Terms of Sale in International Trade
Credit and Import Documents

By the end of the lesson, the learner should be able to:
Define balance of payments disequilibrium. Identify causes of disequilibrium. Explain methods to decrease import volumes. Analyze export promotion strategies.

Exposition of disequilibrium causes; Case studies on policy interventions; Discussion on import reduction methods; Analysis of export compensation and diversification strategies.

Policy documents, case study materials, charts showing correction methods
Shipping documents, cost calculation worksheets, practical scenarios, charts
Sample letters of credit, import licence forms, indent examples, banking documents

KLB Secondary Business Studies Form 4, Pages 171-174

INTERNATIONAL TRADE

Shipping, Insurance and Commercial Documents
Specialized Trade Documents
IMF and World Bank

By the end of the lesson, the learner should be able to:
Explain bill of lading purposes and features. Describe insurance policy types and certificate of origin. Analyze commercial and consular invoices. Compare airway bill with other transport documents.

Examination of actual shipping documents; Discussion on insurance requirements; Group analysis of invoice types; Comparison of transport document features.

Bill of lading samples, insurance certificates, invoice examples, document comparison charts
Document samples, flow charts, practical scenarios, case studies
Charts showing institutional structures, case study materials, project reports

KLB Secondary Business Studies Form 4, Pages 177-178

INTERNATIONAL TRADE

African Development Institutions
Forms and Characteristics of Economic Integration
Importance and Effects of Economic Integration

By the end of the lesson, the learner should be able to:
Explain ADB establishment and functions. Describe ADF objectives and lending terms. Analyze impact on African development. Compare regional vs global financial institutions.

Exposition of regional development banking; Case studies on funded African projects; Discussion on concessional lending terms; Analysis of development impact assessment.

ADB/ADF project reports, development case studies, institutional comparison charts
Maps showing integration blocs, comparison charts, case study materials on regional blocs
Integration success stories, policy analysis documents, charts showing trade effects

KLB Secondary Business Studies Form 4, Pages 181

INTERNATIONAL TRADE

Reasons and Methods of Trade Restrictions
Advantages and Disadvantages of Trade Restrictions

By the end of the lesson, the learner should be able to:
Explain reasons for trade restrictions including infant industry and strategic industry protection. Describe methods: tariffs, quotas, administrative bottlenecks, foreign exchange control. Analyze dumping prevention and employment protection.

Exposition of protection rationale with examples; Detailed explanation of restriction methods; Practical examples of tariff and quota calculations; Case studies on protection policies.

Case study materials, tariff schedules, quota examples, policy documents, calculators
Policy analysis documents, consumer impact studies, case study materials

KLB Secondary Business Studies Form 4, Pages 185-187

INTERNATIONAL TRADE

Trade Liberalization and Export Processing Zones
E-commerce and Digital Trade
Forms and Importance of Economic Integration
Advantages and Disadvantages of Free Trade

By the end of the lesson, the learner should be able to:
Explain trade liberalization concept and effects. Describe EPZ characteristics, advantages and disadvantages. Analyze impact on domestic industries. Evaluate EPZ contribution to economic development.

Exposition of liberalization trends; Case study on Athi River EPZ; Discussion on liberalization impacts on local industries; Analysis of EPZ success factors and challenges.

EPZ documentation, liberalization case studies, charts showing trade policy evolution
Computer/tablets for demonstration, e-commerce examples, online payment illustrations
Maps showing integration blocs, charts comparing integration forms, newspaper articles on regional cooperation
Case study materials on successful integration, charts showing trade effects, policy analysis documents

KLB Secondary Business Studies Form 4, Pages 188-189

INTERNATIONAL TRADE
ECONOMIC DEVELOPMENT AND PLANNING

Reasons for Trade Restrictions
Methods of Trade Restrictions
Advantages and Disadvantages of Trade Restrictions
Trends in International Trade
Economic Growth and Development Concepts

By the end of the lesson, the learner should be able to:
Cite reasons for trade restrictions including infant industry protection. Explain strategic industry protection necessity. Discuss employment creation and protection through restrictions. Analyze dumping prevention and balance of trade preservation.

Exposition of protection rationale with practical examples; Case studies on infant industry protection success; Discussion on strategic industries in Kenya; Group work on employment protection policies.

Case study materials on protected industries, charts showing protection policies, newspaper articles on trade policies
Tariff schedules, quota examples, calculators, policy documents showing restriction methods
Policy analysis documents, case studies on protection outcomes, consumer impact studies
EPZ documentation, computers/tablets for e-commerce demonstration, charts showing trade liberalization effects
Statistical data on economic indicators, charts comparing developed vs developing countries, newspaper economic reports

KLB Secondary Business Studies Form 4, Pages 185-187

ECONOMIC DEVELOPMENT AND PLANNING

Characteristics of Under-development
Factors Hindering Development
Political, Social and Economic Institutional Factors

By the end of the lesson, the learner should be able to:
Identify comprehensive characteristics of under-development. Explain high poverty levels and income disparity issues. Analyze unemployment problems and subsistence sector dominance. Discuss dependence on developed countries and infrastructure challenges.

Brainstorming session on development indicators; Detailed exposition of under-development characteristics; Group discussions on poverty and unemployment statistics; Visual analysis of infrastructure differences.

Statistical data on poverty and unemployment, photos showing infrastructure gaps, case study materials on developing countries
Case studies on development barriers, charts showing technology gaps, brain drain statistics
Governance case studies, cultural practice examples, charts showing institutional frameworks

KLB Secondary Business Studies Form 4, Pages 197-199

ECONOMIC DEVELOPMENT AND PLANNING
Paper 1 Revision

Development Planning Process and Objectives
Need for Development Planning and Benefits
Problems in Development Planning Implementation
Short Answer & Definition Questions

By the end of the lesson, the learner should be able to:
Define development planning concept and importance. Explain planning process including objective establishment. State government policy objectives for long-term development. Analyze resource identification and allocation in planning.

Guided discussion on planning necessity; Exposition of systematic planning process; Group work on identifying realistic planning objectives; Analysis of Kenya's development planning experience.

Kenya's development plan documents, planning process flowcharts, resource allocation examples
Planning success case studies, foreign aid effectiveness reports, project evaluation examples
Case studies on planning challenges, disaster impact reports, examples of successful and failed development projects
Past Paper 1 exams, marking schemes

KLB Secondary Business Studies Form 4, Pages 202-204

REVISION

Paper 1 Revision
Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision

Application & Explanation Questions
Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions

By the end of the lesson, the learner should be able to:
- Apply business knowledge to real business situations
-Develop clear, logical explanations

- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects
-Class discussion and corrections

Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes

Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision

Application & Explanation Questions
Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions

By the end of the lesson, the learner should be able to:
- Apply business knowledge to real business situations
-Develop clear, logical explanations

- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects
-Class discussion and corrections

Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes

Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision

Application & Explanation Questions
Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions

By the end of the lesson, the learner should be able to:
- Apply business knowledge to real business situations
-Develop clear, logical explanations

- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects
-Class discussion and corrections

Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes

Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision

Application & Explanation Questions
Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions

By the end of the lesson, the learner should be able to:
- Apply business knowledge to real business situations
-Develop clear, logical explanations

- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects
-Class discussion and corrections

Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes

Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision

Application & Explanation Questions
Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions

By the end of the lesson, the learner should be able to:
- Apply business knowledge to real business situations
-Develop clear, logical explanations

- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects
-Class discussion and corrections

Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes

Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision
Paper 1 Revision

Application & Explanation Questions
Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions
Application & Explanation Questions

By the end of the lesson, the learner should be able to:
- Apply business knowledge to real business situations
-Develop clear, logical explanations

- Teacher demonstrates how to answer explanation questions
-Students answer questions on factors, reasons, and effects
-Class discussion and corrections

Past Paper 1 exams, topic summaries, marking schemes
Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes

Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision
Paper 1 Revision

Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions
Application & Explanation Questions

By the end of the lesson, the learner should be able to:
- Master financial calculations and reporting
-Prepare financial
-Interpret and apply financial data to solve problems

- Solve past paper financial questions in groups
-Peer review and teacher marking of solutions

Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes
Past Paper 1 exams, topic summaries, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes

Paper 1 Revision
Paper 2 Revision
Paper 2 Revision
Paper 1 Revision
Paper 1 Revision
Paper 1 Revision
Paper 2 Revision
Paper 2 Revision

Financial Questions
Descriptive Questions
Financial & Accounting Questions
Short Answer & Definition Questions
Application & Explanation Questions
Financial Questions
Descriptive Questions
Financial & Accounting Questions

By the end of the lesson, the learner should be able to:
- Master financial calculations and reporting
-Prepare financial
-Interpret and apply financial data to solve problems

- Solve past paper financial questions in groups
-Peer review and teacher marking of solutions

Past papers with financial questions, marking schemes
Sample answers, past papers, marking schemes
Past Paper 2 exams, marking schemes, financial statement examples
Past Paper 1 exams, marking schemes
Past Paper 1 exams, topic summaries, marking schemes

Business Studies KLB Paper 1, KLB Bk 1-4, Students notes