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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 |
OPENING OF SCHOOL AND REVISING OF LAST TERM EXAMS |
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| 2 | 1 |
FINANCIAL STATEMENTS
|
Introduction and Trading Period Concept
Determination of Profit or Loss Cost of Goods Sold Calculations |
By the end of the
lesson, the learner
should be able to:
Explain concept of trading period; Define accounting period; Distinguish between different period lengths; Give examples of financial statements |
Q/A on business performance measurement; Discussion on why businesses need to measure profits; Brainstorming on different accounting periods; Introduction to final accounts
|
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 |
KLB Secondary Business Studies Form 4, Pages 53-54
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| 2 | 2 |
FINANCIAL STATEMENTS
|
Complex Profit and Loss Calculations
Introduction to Trading Account Trading Account Preparation - Basic Trading Account with Adjustments Importance and Applications of Trading Account Net Profit and Net Loss Concepts |
By the end of the
lesson, the learner
should be able to:
Handle complex scenarios with all adjustments; Calculate gross profit with returns and carriage; Apply net sales calculations; Work with realistic business examples |
Advanced calculations using Karanja's example; Practical exercises with multiple adjustments; Group work on complex scenarios; Error detection exercises
|
Advanced calculation worksheets, complex business scenarios, group work materials
Trading account format sheets, demonstration materials, simple examples 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 |
KLB Secondary Business Studies Form 4, Pages 54-56
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| 2 | 3 |
FINANCIAL STATEMENTS
|
Revenue and Expense Classification
Profit and Loss Account Preparation Profit and Loss Account from Trial Balance |
By the end of the
lesson, the learner
should be able to:
Classify items as revenues or expenses; Distinguish between income and expenditure; Identify debit and credit balance items; Understand trial balance classifications |
Practical classification exercises; Analysis of Salim's trial balance; Group work on item classification; Discussion on debit/credit balances
|
Classification worksheets, trial balance examples, group exercise materials
Profit and loss account formats, demonstration materials, practice examples Trial balance examples, extraction worksheets, complex scenarios |
KLB Secondary Business Studies Form 4, Pages 61-62
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| 2 | 4 |
FINANCIAL STATEMENTS
|
Combined Trading and Profit & Loss Account
Importance of Profit and Loss Account Balance Sheet Introduction |
By the end of the
lesson, the learner
should be able to:
Prepare combined trading, profit and loss account; Use Kipande Traders comprehensive example; Handle complete final accounts; Apply proper formatting |
Comprehensive preparation using Kipande Traders; Step-by-step combined account preparation; Practice with complete examples; Individual and group work
|
Complete final account formats, comprehensive examples, practice materials
Stakeholder analysis sheets, case study materials, role-play guidelines Balance sheet formats, accounting equation demonstrations, basic examples |
KLB Secondary Business Studies Form 4, Pages 64-66
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| 3 | 1 |
FINANCIAL STATEMENTS
|
Balance Sheet Preparation
Types of Capital Capital Calculations and Applications |
By the end of the
lesson, the learner
should be able to:
Prepare balance sheet from trial balance; Make adjustments for net profit and drawings; Apply proper balance sheet format; Ensure balancing totals |
Practical preparation using Kipande Traders; Step-by-step balance sheet construction; Adjustments for profit and drawings; Balancing exercises
|
Balance sheet preparation sheets, adjustment examples, balancing demonstrations
Capital calculation worksheets, Upinde Traders example, calculation exercises Advanced calculation sheets, multiple scenarios, problem-solving materials |
KLB Secondary Business Studies Form 4, Pages 66-67
|
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| 3 | 2 |
FINANCIAL STATEMENTS
|
Introduction to Financial Ratios
Mark-up Calculations and Applications Margin Concept and Calculations |
By the end of the
lesson, the learner
should be able to:
Define financial ratios; Explain importance of ratios; Introduce mark-up concept; Calculate basic mark-up |
Introduction to ratio analysis; Explanation of mark-up concept; Basic mark-up calculations; Discussion on pricing strategies
|
Ratio calculation sheets, mark-up examples, pricing strategy materials
Mark-up calculation worksheets, Kiambu Traders example, pricing problems Margin calculation sheets, comparison charts, Waithera's example |
KLB Secondary Business Studies Form 4, Pages 69-71
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| 3 | 3 |
FINANCIAL STATEMENTS
|
Relationship Between Mark-up and Margin
Trading Account Preparation Using Ratios Current Ratio and Working Capital Ratio |
By the end of the
lesson, the learner
should be able to:
Understand mathematical relationship; Convert between mark-up and margin; Apply conversion formulas; Solve complex problems |
Detailed explanation of relationship; Mathematical conversion methods; Practice with conversion exercises; Problem-solving applications
|
Conversion formula sheets, mathematical examples, complex problems
Trading account formats, incomplete record examples, complex scenarios Ratio calculation sheets, Busia Traders example, interpretation guides |
KLB Secondary Business Studies Form 4, Pages 74-75
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| 3 | 4 |
FINANCIAL STATEMENTS
|
Rate of Stock Turnover
Stock Turnover Applications Return on Capital |
By the end of the
lesson, the learner
should be able to:
Define stock turnover; Calculate rate of stock turnover; Interpret turnover results; Apply in trading account preparation |
Explanation of stock turnover concept; Calculations using Upendo Traders; Practical applications; Using turnover for incomplete records
|
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 |
KLB Secondary Business Studies Form 4, Pages 76-78
|
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| 4 | 1 |
FINANCIAL STATEMENTS
INFLATION INFLATION |
Acid Test and Quick Ratio
Importance of Financial Ratios Introduction to Inflation and Deflation Consumer Price Index (CPI) Concepts |
By the end of the
lesson, the learner
should be able to:
Define acid test ratio; Calculate quick ratio; Distinguish from current ratio; Interpret liquidity position |
Explanation of acid test concept; Calculations using Nakura Stores; Comparison with current ratio; Liquidity analysis
|
Quick ratio worksheets, Nakura Stores example, liquidity analysis materials
Stakeholder analysis sheets, case study materials, presentation guidelines 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 |
KLB Secondary Business Studies Form 4, Pages 79-80
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| 4 | 2 |
INFLATION
|
CPI Calculation - Simple Average Method
CPI Calculation - Weighted Average Method Types of Inflation and Demand-Pull Inflation More Causes of Demand-Pull Inflation Cost-Push Inflation and Its Causes More Cost-Push Causes and Subsidy Effects |
By the end of the
lesson, the learner
should be able to:
Calculate price relatives for individual commodities. Compute Consumer Price Index using simple average method. Interpret CPI results and their meaning. Practice with multiple commodities and time periods. |
Step-by-step CPI calculation exercises. Price relative computation for various goods. Simple average CPI calculation practice. Interpretation of results meaning for purchasing power. Group work on different commodity baskets.
|
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 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 |
KLB Secondary Business Form 4, Pages 146-147
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| 4 | 3 |
INFLATION
|
Levels of Inflation
Positive Effects of Inflation Negative Effects of Inflation |
By the end of the
lesson, the learner
should be able to:
Distinguish between moderate, galloping, and hyper-inflation. Explain characteristics and percentage ranges. Analyze historical examples of different inflation levels. Assess economic impacts of each level. |
Classification exercises using real country data. Historical case studies: Germany 1923 hyper-inflation. Moderate inflation benefits analysis. Comparison of inflation levels and their economic effects.
|
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 Sales simulation materials, Time cost analysis sheets, Role-play scenarios, Living standard calculation examples, Wage negotiation materials |
KLB Secondary Business Form 4, Pages 152-153
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| 4 | 4 |
INFLATION
|
More Negative Effects and Economic Impact
Controlling Inflation - Monetary Policy Tools More Monetary Policy Tools and Fiscal Policy |
By the end of the
lesson, the learner
should be able to:
Analyze losses to creditors and retardation of economic growth. Explain adverse effects on balance of payments. Demonstrate loss of confidence in monetary system. Show discouragement of savings. |
Creditor loss calculations in real terms. Economic growth impact analysis with case studies. Balance of payments deterioration examples. Monetary system confidence erosion scenarios. Savings discouragement analysis.
|
Creditor loss examples, Economic growth data, Balance of payments charts, Monetary confidence indicators, Savings impact studies
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 |
KLB Secondary Business Form 4, Pages 155-156
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| 5 | 1 |
INFLATION
INTERNATIONAL TRADE |
Fiscal Policy Measures and Production Solutions
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 reducing taxes on production to control cost-push inflation. Demonstrate subsidizing production effects. Show government production of scarce commodities. Analyze comprehensive fiscal policy approaches. |
Production tax reduction impact analysis. Subsidy effect calculations on final prices. Government production case studies. Comprehensive fiscal policy design exercises for inflation control.
|
Production tax examples, Subsidy calculation sheets, Government production cases, Policy design templates, Impact analysis charts
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 157-158
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| 5 | 2 |
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 Balance of Payments Disequilibrium |
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 Policy documents, case study materials, charts showing correction methods |
KLB Secondary Business Studies Form 4, Pages 164
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| 5 | 3 |
INTERNATIONAL TRADE
|
Terms of Sale in International Trade
Credit and Import Documents Shipping, Insurance and Commercial Documents |
By the end of the
lesson, the learner
should be able to:
Define terms of sale concept. Explain basic terms: LOCO, F.O.R., F.A.S., F.O.B. Describe advanced terms: C&F, C.I.F., Landed, Franco. Apply terms to calculate cost implications. |
Exposition of various terms with shipping examples; Group work on cost allocation scenarios; Practical calculations on different terms; Case study analysis of term selection.
|
Shipping documents, cost calculation worksheets, practical scenarios, charts
Sample letters of credit, import licence forms, indent examples, banking documents Bill of lading samples, insurance certificates, invoice examples, document comparison charts |
KLB Secondary Business Studies Form 4, Pages 175-176
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| 5 | 4 |
INTERNATIONAL TRADE
|
Specialized Trade Documents
IMF and World Bank African Development Institutions |
By the end of the
lesson, the learner
should be able to:
Describe proforma invoice purposes. Explain freight note and weight note functions. Analyze letter of hypothecation uses. Discuss shipping advice note and document flow in trade. |
Exposition of specialized documents; Group work on document sequencing; Practical scenarios on document usage; Analysis of complete trade documentation cycle.
|
Document samples, flow charts, practical scenarios, case studies
Charts showing institutional structures, case study materials, project reports ADB/ADF project reports, development case studies, institutional comparison charts |
KLB Secondary Business Studies Form 4, Pages 178-179
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| 6 | 1 |
INTERNATIONAL TRADE
|
Forms and Characteristics of Economic Integration
Importance and Effects of Economic Integration Reasons and Methods of Trade Restrictions |
By the end of the
lesson, the learner
should be able to:
Define economic integration. Identify and explain four forms: free trade area, customs union, common market, economic union. Compare characteristics and features of each form. Analyze progression from simple to complex integration. |
Exposition of integration concept and forms; Group discussions on regional cooperation examples; Comparison of integration levels using charts; Analysis of East African integration progress.
|
Maps showing integration blocs, comparison charts, case study materials on regional blocs
Integration success stories, policy analysis documents, charts showing trade effects Case study materials, tariff schedules, quota examples, policy documents, calculators |
KLB Secondary Business Studies Form 4, Pages 182-184
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| 6 | 2 |
INTERNATIONAL TRADE
|
Advantages and Disadvantages of Trade Restrictions
Trade Liberalization and Export Processing Zones E-commerce and Digital Trade Forms and Importance of Economic Integration |
By the end of the
lesson, the learner
should be able to:
State advantages of trade restrictions for domestic industries. Identify disadvantages including retaliation risks and consumer impacts. Analyze quality and price implications. Evaluate long-term effects on economic efficiency. |
Balanced analysis of restriction effects; Case studies on protection outcomes and retaliation; Discussion on consumer welfare impacts; Group evaluation of policy trade-offs.
|
Policy analysis documents, consumer impact studies, case study materials
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 |
KLB Secondary Business Studies Form 4, Pages 187-188
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| 6 | 3 |
INTERNATIONAL TRADE
ECONOMIC DEVELOPMENT AND PLANNING |
Advantages and Disadvantages of Free Trade
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:
Enumerate advantages of free trade including market expansion and specialization. Identify disadvantages such as revenue loss and unemployment risks. Analyze trade creation vs trade diversion effects. Evaluate impact on local industries and consumer choice. |
Guided discussion on free trade benefits; Case studies on integration success stories; Group analysis of trade diversion problems; Q/A on consumer welfare impacts and government revenue effects.
|
Case study materials on successful integration, charts showing trade effects, policy analysis documents
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 184-185
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| 6 | 4 |
ECONOMIC DEVELOPMENT AND PLANNING
|
Characteristics of Under-development
Factors Hindering Development Political, Social and Economic Institutional Factors Development Planning Process and Objectives Need for Development Planning and Benefits Problems in Development Planning Implementation |
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 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 |
KLB Secondary Business Studies Form 4, Pages 197-199
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| 7-9 |
END TERM EXAMS, MARKING AND CLOSING OF SCHOOL |
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