CHAIN OF DISTRIBUTION

Meaning of distribution and process

By the end of the lesson, the learner should be able to:

- Define distribution and explain its derivation
-Analyze the wide range of distribution activities
-Examine material handling, storage, packaging and transportation
-Explain how distribution bridges producer-consumer gap
-Describe the process from production to consumption
-Identify the role of intermediaries in distribution

- Discussion on distribution meaning and activities
-Analysis of material handling and storage
-Case studies on packaging and transportation
-Group work on producer-consumer gap
-Examination of distribution process
-Role play on intermediary functions

Textbook, distribution examples, packaging materials

Trendy Business Studies Form 3 Pg 42

CHAIN OF DISTRIBUTION

Classification of intermediaries - merchant vs agent traders
Merchant traders - export/import merchants and stockist distributors
Agent traders - commission agents, factors and auctioneers

By the end of the lesson, the learner should be able to:

- Classify intermediaries based on ownership
-Define merchant traders and their characteristics
-Analyze merchant traders' risk assumption
-Define agent traders and principal relationships
-Distinguish between merchant and agent traders
-Examine ownership and possession concepts

- Discussion on intermediary classification
-Analysis of merchant trader characteristics
-Case studies on risk assumption
-Group work on agent-principal relationships
-Comparison exercises between types
-Practical examples of both trader types

Textbook, trader examples, classification charts
Textbook, import/export examples, stockist cases
Textbook, Figure 4.1, agent examples

Trendy Business Studies Form 3 Pg 42-43

CHAIN OF DISTRIBUTION

Non-trading agents - brokers, clearing agents and warehouse keepers
Role of intermediaries and channels of distribution

By the end of the lesson, the learner should be able to:

- Define brokers and their connecting functions
-Analyze export and import broker operations
-Examine clearing and forwarding agents
-Discuss warehouse keepers and storage services
-Analyze brokerage and demurrage fees
-Evaluate lien rights of agents

- Discussion on broker functions
-Analysis of clearing agent services
-Case studies on warehousing operations
-Group work on fee structures
-Examination of lien rights
-Practical examples of non-trading agents

Textbook, broker examples, warehouse cases
Textbook, Figure 4.2, chain examples

Trendy Business Studies Form 3 Pg 44-45

CHAIN OF DISTRIBUTION

Channel levels - zero, one, two and three level channels
Four-level channels and product distribution patterns
Choosing distribution channels - cost, availability and business factors

By the end of the lesson, the learner should be able to:

- Define channel levels and intermediary numbers
-Analyze zero-level direct marketing
-Examine one-level channels and Bata example
-Discuss two-level consumer goods channels
-Analyze three-level intermediary chains
-Evaluate channel level selection factors

- Discussion on channel level concepts
-Analysis of Figures 4.3, 4.4, 4.5, 4.6
-Case studies on Bata Shoe Company
-Group work on level comparisons
-Examination of consumer goods distribution
-Practical examples of all channel levels

Textbook, Figures 4.3-4.6, Bata examples
Textbook, Figures 4.7-4.9, product examples
Textbook, channel selection examples

Trendy Business Studies Form 3 Pg 46-47

CHAIN OF DISTRIBUTION

Product nature and market development factors
Financial strength, reputation and competitive factors
Choice of specific intermediary within channels

By the end of the lesson, the learner should be able to:

- Analyze product nature impact on channels
-Examine high unit value products
-Discuss perishable goods distribution
-Analyze standardization effects
-Examine market development stages
-Evaluate new vs established product channels

- Discussion on product characteristics
-Analysis of value and perishability
-Case studies on standardization
-Group work on market development
-Examination of product lifecycle
-Practical examples of product-channel matching

Textbook, product examples, market cases
Textbook, financial examples, competitive cases
Textbook, intermediary examples, selection cases

Trendy Business Studies Form 3 Pg 49-50

CHAIN OF DISTRIBUTION

Pertinent issues - HIV/AIDS prevalence and fatigue problems
Child labor and environmental degradation issues

By the end of the lesson, the learner should be able to:

- Analyze HIV/AIDS prevalence in distribution
-Examine travel and family separation effects
-Discuss discipline and moral responsibility
-Analyze fatigue and accident relationships
-Examine distribution truck safety
-Evaluate operator care and scheduling

- Discussion on HIV/AIDS challenges
-Analysis of travel separation effects
-Case studies on moral responsibility
-Group work on fatigue prevention
-Examination of safety measures
-Practical examples of responsible scheduling

Textbook, health examples, safety cases
Textbook, child labor examples, environmental cases

Trendy Business Studies Form 3 Pg 51-52

CHAIN OF DISTRIBUTION
NATIONAL INCOME

Bribery, corruption and ethical business practices
Learning activities, research and assessment
Meaning of national income and basic concepts

By the end of the lesson, the learner should be able to:

- Analyze bribery in distribution operations
-Examine traffic police corruption
-Discuss overloading and rule adherence
-Evaluate ethical business practices
-Analyze public interest considerations
-Examine fair play in distribution business

- Discussion on corruption problems
-Analysis of bribery effects
-Case studies on rule adherence
-Group work on ethical practices
-Examination of public interest
-Practical examples of fair business

Textbook, corruption examples, ethical cases
Research guides, interview forms, debate materials, assessment tools
Textbook, Figure 5.1, income examples

Trendy Business Studies Form 3 Pg 52

NATIONAL INCOME

GDP, NDP and GNP definitions
NNP, NNI and per capita income
Circular flow of income - two-sector economy

By the end of the lesson, the learner should be able to:

- Define Gross Domestic Product comprehensively
-Analyze GDP components and market value
-Examine agricultural, mineral, industrial production
-Define Net Domestic Product and depreciation
-Analyze Gross National Product concept
-Examine net income from abroad components

- Discussion on GDP comprehensive definition
-Analysis of production components
-Case studies on depreciation calculation
-Group work on GNP analysis
-Examination of export-import differences
-Practical examples of GDP, NDP, GNP

Textbook, production examples, calculation sheets
Textbook, calculators, formula sheets
Textbook, Figure 5.2, flow diagrams

Trendy Business Studies Form 3 Pg 55-56

NATIONAL INCOME

Four-sector closed economy circular flow
Open economy and injections/withdrawals

By the end of the lesson, the learner should be able to:

- Analyze Figure 5.3 four-sector model
-Examine government and financial sectors
-Discuss tax payments and government services
-Analyze savings and investment flows
-Examine commercial bank roles
-Evaluate four-sector assumptions

- Discussion on four-sector complexity
-Analysis of Figure 5.3 comprehensive study
-Case studies on government intervention
-Group work on financial sector roles
-Examination of savings-investment link
-Practical examples of four-sector flow

Textbook, Figure 5.3, sector examples
Textbook, Figure 5.4, equilibrium examples

Trendy Business Studies Form 3 Pg 57-58

NATIONAL INCOME

Methods of measuring national income - income approach
Problems of income approach and output approach
Output approach problems and expenditure approach

By the end of the lesson, the learner should be able to:

- Analyze three approaches to measurement
-Examine income approach comprehensively
-Discuss factors of production incomes
-Analyze wages, rent, interest, and profit
-Examine transfer payments exclusion
-Evaluate foreign income considerations

- Discussion on measurement approaches
-Analysis of income approach details
-Case studies on factor incomes
-Group work on transfer payment exclusion
-Examination of foreign income issues
-Practical examples of income calculation

Textbook, income examples, calculation sheets
Textbook, Example 5.1, calculation sheets
Textbook, expenditure examples, formula sheets

Trendy Business Studies Form 3 Pg 59-60

NATIONAL INCOME

Problems in measuring national income
Additional measurement problems
Per capita income and economic welfare

By the end of the lesson, the learner should be able to:

- Analyze comprehensive measurement problems
-Examine depreciation estimation challenges
-Discuss what to include/exclude decisions
-Evaluate subsistence output valuation
-Analyze double counting dangers
-Examine incomplete data issues

- Discussion on measurement challenges
-Analysis of Figure 5.5 subsistence output
-Case studies on inclusion/exclusion decisions
-Group work on data completeness
-Examination of valuation difficulties
-Practical examples of measurement problems

Textbook, Figure 5.5, measurement examples
Textbook, Figure 5.6, valuation examples
Textbook, welfare examples, comparison charts

Trendy Business Studies Form 3 Pg 63-64

NATIONAL INCOME

International comparison problems
Uses of national income statistics

By the end of the lesson, the learner should be able to:

- Analyze currency differences
-Examine pricing structure variations
-Discuss climatic condition effects
-Evaluate cultural differences impact
-Analyze working condition variations
-Examine income distribution effects

- Discussion on comparison challenges
-Analysis of currency conversion problems
-Case studies on cultural differences
-Group work on working conditions
-Examination of distribution effects
-Practical examples of comparison difficulties

Textbook, international examples, comparison cases
Textbook, Table 5.1, statistics examples

Trendy Business Studies Form 3 Pg 66-68

NATIONAL INCOME
POPULATION AND EMPLOYMENT
POPULATION AND EMPLOYMENT

Factors influencing national income level
Introduction to population and sources of data
Sample surveys and registration methods

By the end of the lesson, the learner should be able to:

- Analyze quantity and quality of factors
-Examine technical know-how importance
-Discuss political stability effects
-Evaluate subsistence sector proportion
-Analyze work culture attitudes
-Examine accounting system accuracy

- Discussion on influencing factors
-Analysis of factor quality importance
-Case studies on political stability
-Group work on work culture effects
-Examination of accounting systems
-Practical examples of level determinants

Textbook, factor examples, level cases
Textbook, census examples, demographic data
Textbook, survey examples, registration cases

Trendy Business Studies Form 3 Pg 69-70

POPULATION AND EMPLOYMENT

Basic population concepts - fertility and birth rates
Mortality rates and migration concepts
Population growth rates and African comparisons

By the end of the lesson, the learner should be able to:

- Define fertility rate comprehensively
-Analyze general fertility rate formula
-Examine Example 6.1 fertility calculation
-Define birth rate and crude birth rate
-Analyze factors affecting birth rates
-Examine marriage, ignorance, and cultural factors

- Discussion on fertility concepts
-Analysis of Example 6.1 calculations
-Case studies on birth rate factors
-Group work on cultural influences
-Examination of marriage effects
-Practical fertility rate calculations

Textbook, Example 6.1, calculators, formula sheets
Textbook, Figure 6.1, Example 6.2, calculators
Textbook, Table 6.1, calculators, comparison charts

Trendy Business Studies Form 3 Pg 73-74

POPULATION AND EMPLOYMENT

Overpopulation - definition and advantages
Disadvantages of overpopulation

By the end of the lesson, the learner should be able to:

- Define overpopulation comprehensively
-Analyze population explosion concept
-Examine factors leading to overpopulation
-Discuss advantages: large markets, labor availability
-Analyze investment expansion benefits
-Examine resource utilization improvements

- Discussion on overpopulation definition
-Analysis of population explosion factors
-Case studies on market advantages
-Group work on labor availability
-Examination of investment benefits
-Practical examples of resource utilization

Textbook, overpopulation examples, advantage cases
Textbook, migration examples, shortage cases

Trendy Business Studies Form 3 Pg 76-77

POPULATION AND EMPLOYMENT

Under-population and declining population
Optimum population and dependency concepts
Ageing and young populations

By the end of the lesson, the learner should be able to:

- Define under-population characteristics
-Analyze small market disadvantages
-Examine under-utilization of resources
-Define declining population concept
-Analyze advantages of declining population
-Examine disadvantages including labor shortfalls

- Discussion on under-population problems
-Analysis of resource under-utilization
-Case studies on declining populations
-Group work on developed country trends
-Examination of labor shortfall effects
-Practical examples of population decline

Textbook, under-population examples, decline cases
Textbook, Figure 6.3, dependency examples
Textbook, ageing examples, youth cases

Trendy Business Studies Form 3 Pg 78-79

POPULATION AND EMPLOYMENT

Population structure and Kenya's demographics
Population pyramids and international comparisons
Economic growth vs development and population effects

By the end of the lesson, the learner should be able to:

- Define population structure comprehensively
-Analyze Tables 6.2 and 6.3 Kenya data
-Examine age and gender distribution
-Discuss Kenya's demographic features
-Analyze economically active vs dependants
-Examine literacy and rural-urban distribution

- Discussion on population structure
-Analysis of Tables 6.2 and 6.3 detailed study
-Case studies on Kenya's demographics
-Group work on age distribution
-Examination of economic activity
-Practical examples of structural analysis

Textbook, Tables 6.2 and 6.3, demographic data
Textbook, Figures 6.4 and 6.5, pyramid examples
Textbook, formula sheets, development examples

Trendy Business Studies Form 3 Pg 81-83

POPULATION AND EMPLOYMENT

Population effects on technology, land, and labor
Population control methods and employment concepts

By the end of the lesson, the learner should be able to:

- Analyze unemployment from high population
-Examine technology dependency effects
-Discuss land fragmentation problems
-Analyze labor force quality issues
-Examine social problems from overcrowding
-Evaluate Figure 6.6 vicious cycle

- Discussion on unemployment causes
-Analysis of technology challenges
-Case studies on land fragmentation
-Group work on labor quality
-Examination of Figure 6.6 cycle
-Practical examples of population pressure

Textbook, Figure 6.6, land examples
Textbook, control examples, employment cases

Trendy Business Studies Form 3 Pg 85-86

POPULATION AND EMPLOYMENT

Unemployment types and causes
Technological and other unemployment types
Solving unemployment and pertinent issues

By the end of the lesson, the learner should be able to:

- Define unemployment comprehensively
-Analyze Figure 6.7 unemployed youth
-Examine unemployment consequences
-Discuss voluntary vs involuntary unemployment
-Analyze structural and cyclical unemployment
-Examine disguised and seasonal unemployment

- Discussion on unemployment definition
-Analysis of Figure 6.7 youth unemployment
-Case studies on unemployment types
-Group work on structural changes
-Examination of seasonal variations
-Practical examples of unemployment causes

Textbook, Figure 6.7, unemployment examples
Textbook, technology examples, cost cases
Textbook, Figure 6.9, solution examples

Trendy Business Studies Form 3 Pg 87-88

POPULATION AND EMPLOYMENT
DETERMINING THE NET WORTH OF A BUSINESS
DETERMINING THE NET WORTH OF A BUSINESS

Pertinent issues - data honesty, HIV/AIDS, and poverty
Learning activities, review and assessment
Introduction and meaning of assets
Types of assets (continued) and liabilities

By the end of the lesson, the learner should be able to:

- Analyze cooperation in census data collection
-Examine population growth control needs
-Discuss literacy and gender education issues
-Evaluate HIV/AIDS pandemic effects
-Analyze Figure 6.10 eradication campaigns
-Examine poverty and entrepreneurship needs

- Discussion on data collection challenges
-Analysis of Figure 6.10 campaign importance
-Case studies on literacy issues
-Group work on poverty eradication
-Examination of entrepreneurship needs
-Practical examples of pertinent issues

Textbook, Figure 6.10, poverty examples
Research guides, interview forms, assessment materials
Textbook, Charts showing asset types, Pictures of business assets, Classification worksheets
Textbook, Case study materials, Charts on liability types, Local business examples

Trendy Business Studies Form 3 Pg 90-91

DETERMINING THE NET WORTH OF A BUSINESS

Capital and its importance
The book-keeping equation
Application of book-keeping equation
The balance sheet - meaning and essentials
Format and structure of balance sheet

By the end of the lesson, the learner should be able to:
- Define capital in business context
-Explain the importance of capital to a business
-Identify sources of business capital
-Analyze the relationship between capital, assets and liabilities
-Discuss factors that affect capital adequacy

Interactive discussion on capital sources; Role play on capital acquisition; Analysis of capital importance; Group work on capital planning scenarios

Textbook, Role play materials, Capital planning worksheets, Calculator
Textbook, Calculator, Problem solving worksheets, Formula charts
Textbook, Calculator, Practice worksheets, Real business data examples
Textbook, Sample balance sheets, Drawing materials, T-format templates
Textbook, Drawing materials, Rulers, Sample formats, Chart paper

Trendy Business Studies Form 3 Student's Book Pg 98-99

DETERMINING THE NET WORTH OF A BUSINESS

Preparation of simple balance sheets
Complex balance sheet preparation
Importance of balance sheet

By the end of the lesson, the learner should be able to:
- Prepare balance sheets from given information
-Classify business items correctly
-Calculate missing figures before preparation
-Ensure balance sheet totals agree
-Present balance sheets in proper format

Guided preparation exercises; Individual balance sheet preparation; Group checking activities; Problem solving sessions; Practical calculations

Textbook, Calculator, Preparation worksheets, Sample data, Graph paper
Textbook, Calculator, Complex problem sets, Peer review sheets
Textbook, Case study materials, Role play cards, Real balance sheet examples

Trendy Business Studies Form 3 Student's Book Pg 101-104

DETERMINING THE NET WORTH OF A BUSINESS
BUSINESS TRANSACTIONS
BUSINESS TRANSACTIONS
BUSINESS TRANSACTIONS
BUSINESS TRANSACTIONS
BUSINESS TRANSACTIONS

Net worth calculation and analysis
Meaning of business transactions
Effects of transactions on balance sheet - Introduction
Purchase of assets using business cash
Owner's additional investment
Purchase of assets on credit

By the end of the lesson, the learner should be able to:
- Define net worth of a business
-Calculate net worth using different methods
-Analyze factors affecting net worth
-Compare net worth of different businesses
-Interpret net worth figures for decision making

Calculation exercises; Comparative analysis; Group problem solving; Decision making scenarios; Mathematical applications

Textbook, Calculator, Comparative data, Analysis worksheets
Textbook, Transaction examples, Classification charts, Real business documents
Textbook, Balance sheet templates, Transaction cards, Demonstration materials
Textbook, Calculator, Practice worksheets, Balance sheet formats
Textbook, Calculator, Investment scenarios, Case study materials
Textbook, Calculator, Credit scenarios, Balance sheet templates

Trendy Business Studies Form 3 Student's Book Pg 106

BUSINESS TRANSACTIONS

Cash withdrawals and deposits
Drawings and personal use withdrawals
Borrowing for business use
Payment of liabilities

By the end of the lesson, the learner should be able to:
- Explain withdrawal of cash from bank for business use
-Analyze deposit of business cash into bank
-Demonstrate circulation of funds within business
-Show effect on specific balance sheet items
-Apply to cash management scenarios

Practical exercises; Cash flow demonstrations; Bank transaction analysis; Group activities; Problem solving sessions

Textbook, Cash flow charts, Bank transaction examples, Calculator
Textbook, Calculator, Drawings scenarios, Case study materials
Textbook, Calculator, Loan scenarios, Financial planning worksheets
Textbook, Calculator, Debt scenarios, Balance sheet templates

Trendy Business Studies Form 3 Student's Book Pg 113-114

BUSINESS TRANSACTIONS

Complex liability transactions
Sale of assets and debtor transactions
Compound transactions

By the end of the lesson, the learner should be able to:
- Explain payment of liability by incurring new liability
-Analyze payment of liability by owner's private cash
-Demonstrate various liability settlement methods
-Show effects on balance sheet equilibrium
-Apply to complex business scenarios

Complex scenario analysis; Advanced calculations; Group problem solving; Comparative exercises; Real business applications

Textbook, Calculator, Complex scenarios, Comparative charts
Textbook, Calculator, Sales scenarios, Debtor management worksheets
Textbook, Calculator, Complex transaction examples, Advanced worksheets

Trendy Business Studies Form 3 Student's Book Pg 117-118

BUSINESS TRANSACTIONS

Causes of changes in capital
Initial and final capital determination
Capital calculation methods

By the end of the lesson, the learner should be able to:
- Identify factors that influence capital levels
-Explain effects of additional investment on capital
-Analyze impact of profits and losses on capital
-Demonstrate effects of drawings on capital
-Evaluate capital management strategies

Capital change analysis; Factor identification exercises; Impact assessment activities; Group discussions; Strategic planning exercises

Textbook, Calculator, Capital analysis worksheets, Strategy planning materials
Textbook, Calculator, Capital determination worksheets, Formula charts
Textbook, Calculator, Advanced problem sets, Formula reference sheets

Trendy Business Studies Form 3 Student's Book Pg 124

BUSINESS TRANSACTIONS
THE LEDGER
THE LEDGER
THE LEDGER

Pertinent issues and business ethics
Meaning, purpose and format of ledger accounts
Rules of recording and double entry concept
Recording business transactions and opening accounts

By the end of the lesson, the learner should be able to:
- Discuss honesty and transparency in transaction recording
-Explain importance of accurate transaction records
-Analyze consequences of false transaction recording
-Evaluate ethical considerations in business transactions
-Propose solutions to unethical practices

Group discussions on business ethics; Case study analysis of unethical practices; Debate on transparency; Problem solving on ethical dilemmas; Action planning sessions

Textbook, Case study materials, Debate materials, Ethical scenario cards
Textbook, Ledger books, Rulers, Chart paper, T-format templates
Textbook, Ledger books, Rules summary charts, Double-entry worksheets, Calculator
Textbook, Ledger books, Transaction examples, Balance sheet examples, Practice sets

Trendy Business Studies Form 3 Student's Book Pg 126

THE LEDGER

Recording purchases, sales and returns
Recording expenses, revenues and drawings
Balancing ledger accounts
Uses of ledger and trial balance preparation
Trial balance limitations and errors

By the end of the lesson, the learner should be able to:
- Record purchases of goods for resale
-Distinguish between cash and credit purchases
-Record purchase returns (returns outwards)
-Record sales returns (returns inwards)
-Post purchase and sales transactions to relevant accounts
-Apply double-entry rules to returns

Purchase transaction recording; Returns transaction analysis; Cash vs credit analysis; Practical recording exercises; Comparison activities; Group problem solving

Textbook, Ledger books, Purchase scenarios, Returns scenarios, Transaction cards
Textbook, Ledger books, Expense/revenue examples, Drawings scenarios, Classification worksheets
Textbook, Ledger books, Calculator, Balancing worksheets, Special scenario worksheets
Textbook, Ledger books, Trial balance formats, Calculator, Extraction worksheets
Textbook, Error example worksheets, Analysis charts, Correction materials, Error detection aids

Trendy Business Studies Form 3 Student's Book Pg 135-137

THE LEDGER
THE CASH BOOK
THE CASH BOOK
THE CASH BOOK
THE CASH BOOK
THE CASH BOOK
THE CASH BOOK
THE CASH BOOK
THE CASH BOOK

Classification of accounts and types of ledgers
Introduction, meaning and purpose of cash book
Types of cash books and single-column cash book
The two-column cash book
Bank overdraft and advanced two-column cash book
The three-column cash book and discount columns
Double-entry and ledger posting from cash book
Pertinent issues and comprehensive practice
Pertinent issues and comprehensive practice

By the end of the lesson, the learner should be able to:
- Classify ledger accounts into personal and impersonal
-Distinguish between different types of ledgers
-Explain sales ledger, purchases ledger and nominal ledger
-Describe cash book, private ledger and general ledger
-Identify specialized ledgers and their uses
-Demonstrate proper account classification and ledger selection

Classification exercises; Ledger type identification; Practical classification activities; Ledger type analysis; Selection exercises; Real business applications

Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials
Textbook, Sample cash books, Transaction examples, Chart showing cash book structure
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
Textbook, Two-column cash book formats, Transaction sets, Calculator, Contra entry examples
Textbook, Calculator, Complex transaction examples, Overdraft scenarios, Business case studies
Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets
Textbook, Ledger books, Posting examples, Dishonoured cheque scenarios, Practice worksheets
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets

Trendy Business Studies Form 3 Student's Book Pg 143-145