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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

Exam Revision

2 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
2 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
2 3-4
NET WORTH OF A BUSINESS.
Balance sheet.
By the end of the lesson, the learner should be able to:
Define the term balance sheet.
Prepare a balance sheet.
Guided preparation of a balance sheet.
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 97-98
3 1
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.
Probing questions;
Discussion.
New Inventor KLB BOOK III Pg 99
3 2
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
3 3-4
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.


Give examples of business transactions.
Define the term deferred payment.
Give examples of credit transactions.
Answer numerical questions.
Exercise review.



Probing questions;
Oral questions;
Brief guided discussion.
chart
New Inventor KLB BOOK III Pg 100-102
New Inventor KLB BOOK III Pg 103
4 1
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.
Worked examples;
Supervised exercise;
Guided discovery.
chart
New Inventor KLB BOOK III Pg 103-108
4 2
BUSINESS TRANSACTIONS
Additional investments.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
Work through an example.
Exercise.
New Inventor KLB BOOK III Pg 109
4 3-4
BUSINESS TRANSACTIONS
Profit & losses.
Initial and final capital of a business.
By the end of the lesson, the learner should be able to:
Determine the solvency of a business.
Compute the capital at the end of a given period.
Q/A : review meaning of terms profit and loss.
Work through examples.
Work through examples;
Group activities;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 109-110
New Inventor KLB BOOK III Pg 111
5 1
THE LEDGER.
The concept of double entry.
By the end of the lesson, the learner should be able to:
Apply the rule of double entry.
Further worked examples;
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 120
5 2
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
5 3-4
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
Sale returns.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
Post entries of purchase returns to ledger account.
Exposition;
Oral questions;
Guided discovery.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
New Inventor KLB BOOK III Pg 129-130
6 1
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
6 2
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
6 3-4
THE LEDGER.
Drawings in ledger accounts.
Balancing ledger accounts.
Balancing an account with only one entry.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Balance ledger accounts.
Practical activity;
Worked examples;
Supervised practice.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 132
New Inventor KLB BOOK III Pg 133-4
7 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
7 2
THE LEDGER.
Trial balance. Purpose of a trial balance.
Limitations 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
7 3-4
THE LEDGER.
Classification of ledger accounts.
The general ledger.
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts.
Outline types of ledgers.
Outline features of the general ledger.
Probing questions;
Discussion.
Oral questions;
Guided discussion.
chart
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 140
New Inventor KLB BOOK III Pg 141
8 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
8 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
8 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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