Home






SCHEME OF WORK
Business Studies
Form 4 2026
TERM I
School


To enable/disable signing area for H.O.D & Principal, click here to update signature status on your profile.




To enable/disable showing Teachers name and TSC Number, click here to update teacher details status on your profile.












Did you know that you can edit this scheme? Just click on the part you want to edit!!! (Shift+Enter creates a new line)


WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Source documents Introduction. Cash receipt.
By the end of the lesson, the learner should be able to:




Define a source document.
Give examples of source documents.

Describe features of a cash / cheque receipt.





Exposition of new terms;

Brain storming;

Brief discussion.





Cash receipts








New
Inventor
K.L.B.
BK IV.
Pg 1-2
Dynamics of business studies B4 pg 1, 14
1 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Invoice.
Debit note and credit note.
By the end of the lesson, the learner should be able to:
Outline details of an invoice.
Examine an invoice.
Probing questions on details of an invoice;
Discussion.
Invoices.
Debit note and credit note.
New Inventor K.L.B. BK IV. Pg. 3-4.                           Dynamics of business studies Bk4 pg2-14
1 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Payment voucher & petty cash voucher.
By the end of the lesson, the learner should be able to:
Identify entry features of a payment voucher & petty cash voucher.
Examine a payment voucher & petty cash voucher.
Discussion.
Payment voucher & petty cash voucher.
New Inventor K.L.B. BK IV. Pg 6-7.                           Dynamics of business studies Bk4 pg12-14
2 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Books of original entry. Sales journal.
By the end of the lesson, the learner should be able to:
Highlight features of a sales journal.
Prepare a sales journal given credit sales.


Brief discussion;
Illustrated example.



Sales journal.
New Inventor K.L.B. BK IV. Pg. 8-10.                        Dynamics of business studies Bk4 pg 21,32
2 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
By the end of the lesson, the learner should be able to:
Transfer entries from a sales journal to a sales ledger and general ledger.
Discussion on illustrated examples.
Sales ledger.
New Inventor K.L.B. BK IV. Pg 10-12.                       Dynamics of business studies Bk4 pg34-35
2 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Sales returns journal.
By the end of the lesson, the learner should be able to:
Explain purpose of a sales returns journal.
Prepare a sales return journal.
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions.
Sales returns journal sample page.
New Inventor K.L.B. BK IV. Pg. 13-14.                      Dynamics of business studies 36-39
2 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting entries to the general ledger and sales ledger.
Purchases journal.
By the end of the lesson, the learner should be able to:
Post entries from sales return journal to the general ledger and the sales ledger.
Illustrated example;
Supervised practice.
Written exercise.
Sales return journal sample page.
Purchases journal sample page.
New Inventor K.L.B. BK IV. Pg 14.                             Dynamics of business studies Bk4 pg24-26
3 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases return journal.
By the end of the lesson, the learner should be able to:
Prepare a purchases journal given some transactions.
Post entries from the journal to the purchases return ledger.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Purchases return journal sample page.
New Inventor K.L.B. BK IV. Pg. 17-19.                      Dynamics of business studies Bk4 pg27-31
3 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash receipt journal.
By the end of the lesson, the learner should be able to:
Identify features of a cash receipt journal.
Post entries from the journal to the general ledger, cash book and debtors ledger.
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Cash receipt journal.
New Inventor K.L.B. BK IV. Pg. 20-21.                      Dynamics of business studies Bk4 pg 44-46
3 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash payment journal.
By the end of the lesson, the learner should be able to:
Prepare a cash payment journal.
Post cash payment journal entries to ledger accounts correctly.
Exposition of new concepts;
Illustrated example;
Written exercise.
Illustrated cash payment ledger.
New Inventor K.L.B. BK IV. Pg. 22-23.                      Dynamics of business studies Bk4 pg 46-48
3 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
General journal.
Transactions passed through the general journal.
By the end of the lesson, the learner should be able to:
Record transactions in a general journal.
Worked examples;
Supervised practice.
General journal sample page.
text book
New Inventor K.L.B. BK IV. 36-37.                            Dynamics of business studies Bk4 pg 49-50
4

OPENER EXAMINATION

4 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Importance of journals.
By the end of the lesson, the learner should be able to:
State reasons for maintaining journals.
Probing questions;
Brief discussion;
Topic review & summary;
Review of written exercises.
text book
New Inventor K.L.B. BK IV. Pg. 41-53.                      Dynamics of business studies Bk4 pg 57
5 1
FINANCIAL STATEMENTS
Introduction. Trading Period.
By the end of the lesson, the learner should be able to:


Give examples of financial statements.
Explain the concept of a trading period of a business.
Brainstorming, Q/A & Explanations.
text book
New Inventor K.L.B. BK IV. Pg. 54.                           Dynamics of business studies Bk4 pg69-70
5 2
FINANCIAL STATEMENTS
Gross Profit or Loss.
By the end of the lesson, the learner should be able to:
Determine the gross profit or loss of a business.
Go through worked examples using various approaches.
Supervised practice;
Group assignments.
charts
New Inventor K.L.B. BK IV. Pg. 55-57.                      Dynamics of business studies Bk4 pg71-79
5 3
FINANCIAL STATEMENTS
Gross Profit or Loss.
By the end of the lesson, the learner should be able to:
Determine the gross profit or loss of a business.
Go through worked examples using various approaches.
Supervised practice;
Group assignments.
charts
New Inventor K.L.B. BK IV. Pg. 55-57.                      Dynamics of business studies Bk4 pg71-79
5 4
FINANCIAL STATEMENTS
The Trading Account.
By the end of the lesson, the learner should be able to:
Define the term trading account.

Illustrate trading accounts with worked examples.
Q/A to review the process of obtaining gross profit or loss.
Worked examples.
Supervised practice.
Assignment.
text book
New Inventor K.L.B. BK IV. Pg. 57-60.                      Dynamics of business studies Bk4 85-87
6 1
FINANCIAL STATEMENTS
Net Profit or Loss.
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss.
Determine net profit or loss.
Brief discussion on distinction between gross and net profit / loss;
Worked examples;
Supervised practice;
Written exercise.
chart
New Inventor K.L.B. BK IV. Pg. 60-62.                      Dynamics of business studies Bk4 pg 101-105
6 2
FINANCIAL STATEMENTS
Net Profit or Loss.
By the end of the lesson, the learner should be able to:
Define the terms net profit net loss.
Determine net profit or loss.
Brief discussion on distinction between gross and net profit / loss;
Worked examples;
Supervised practice;
Written exercise.
chart
New Inventor K.L.B. BK IV. Pg. 60-62.                      Dynamics of business studies Bk4 pg 101-105
6 3
FINANCIAL STATEMENTS
Profit or loss account.
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts.
Detailed discussion;
Worked examples;
Supervised practice;
Written exercise.
text book
New Inventor K.L.B. BK IV. Pg. 62-67.                      Dynamics of business studies pg 104-105
6 4
FINANCIAL STATEMENTS
Profit or loss account.
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts.
Detailed discussion;
Worked examples;
Supervised practice;
Written exercise.
text book
New Inventor K.L.B. BK IV. Pg. 62-67.                      Dynamics of business studies pg 104-105
7 1
FINANCIAL STATEMENTS
Trading, Profit and loss account from a trial balance.
By the end of the lesson, the learner should be able to:
Prepare profit or loss accounts from a trial balance.
Supervised practice;
Written exercise.
magazines,charts
New Inventor K.L.B. BK IV.  pg 62-67                       Dynamics of business studies Bk4pg 107, 134-135
7 2
FINANCIAL STATEMENTS
The Balance Sheet.
By the end of the lesson, the learner should be able to:
Prepare a balance sheet after making adjustments on capital for specific items.
Exposition of adjustments made on capital for net profit, drawings and additional capital.
Worked examples and Exercises.
charts
New Inventor K.L.B. BK IV. Pg. 67-68.                      Dynamics of business studies Bk4pg 132-137
7 3
FINANCIAL STATEMENTS
The Balance Sheet.
By the end of the lesson, the learner should be able to:
Prepare a balance sheet after making adjustments on capital for specific items.
Exposition of adjustments made on capital for net profit, drawings and additional capital.
Worked examples and Exercises.
charts
New Inventor K.L.B. BK IV. Pg. 67-68.                      Dynamics of business studies Bk4pg 132-137
7 4
FINANCIAL STATEMENTS
The Balance Sheet from a trial balance.
By the end of the lesson, the learner should be able to:
Prepare a balance sheet from a trial balance.
Q/A to review a trial balance;
Worked examples.
text book
New Inventor K.L.B. BK IV. Pg. 67-68.                      Dynamics of business studies Bk4pg 132-137
8

MID-TERM BREAK
9 1
FINANCIAL STATEMENTS
Types of Capital.
By the end of the lesson, the learner should be able to:
Outline types of capital.
Probing questions;
Teacher?s explanations.
text book 
New Inventor K.L.B. BK IV. Pg. 68.                           Dynamics of business studies Bk4 pg 141-143
9 2
FINANCIAL STATEMENTS
Types of capital in a balance sheet.
By the end of the lesson, the learner should be able to:
Illustrate types of capital with balance sheet.
Illustrative examples.

Written exercise.
text book
New Inventor K.L.B. BK IV. Pg. 69-70.                      Dynamics of business studies Bk4pg 141-143
9 3
FINANCIAL STATEMENTS
Basic financial ratios: - Mark-up.
By the end of the lesson, the learner should be able to:


Define the term mark-up.
Explain why mark up is important in a business.
Determine business mark up.


Q/A: definition of a ratio.
Teacher exposes and explains the new concepts then leads in an example.
chart,text book
New Inventor K.L.B. BK IV. Pg. 70-71.                      Dynamics of business studies Bk4pg 144-145
9 4
FINANCIAL STATEMENTS
- Margin.
By the end of the lesson, the learner should be able to:
Define the term margin.
Explain why margin is important in a business.
Determine business margin.
Exposition of new concept;
Worked examples;
Written exercise.
text book
New Inventor K.L.B. BK IV. Pg. 71-72.     Dynamics of business studies Bk4pg 146
10 1
FINANCIAL STATEMENTS
Using mark-up or margin to prepare a trading account.
By the end of the lesson, the learner should be able to:
Work out the mark-up given the margin and vice-versa.
Guided discovery on the relationship.
Illustrative examples.
text book
New Inventor K.L.B. BK IV. Pg.72-74      Dynamics of business studies Bk4pg146
10 2
FINANCIAL STATEMENTS
Current ratio or Working capital ratio.
By the end of the lesson, the learner should be able to:
Define the term current ratio or working capital ratio.
Explain importance of current ratio.
Calculate current ratio given various balances.
Exposition & Worked examples;
Discussion.
text book,chart
New Inventor K.L.B. BK IV. Pg. 75-76.    Dynamics of business studies Bk4147
10 3
FINANCIAL STATEMENTS
Rate of stock turnover.
By the end of the lesson, the learner should be able to:
Define the terms turn over and rate of stock turn over.
Calculate the rate of stock turn over.
Exposition, Worked examples & numericals
Discussion: implications of rate of stock turnover on a business.
chart
New Inventor K.L.B. BK IV. Pg. 76-78.    Dynamics of business studies Bk4pg148
10 4
FINANCIAL STATEMENTS
Stock turn-over and trading account.
By the end of the lesson, the learner should be able to:
Prepare the trading account given the rate of stock turn-over.
Illustrative examples & supervised practice.
text book
New Inventor K.L.B. BK IV. Pg. 78.         Dynamics of business studies Bk4pg148
11 1
FINANCIAL STATEMENTS
Return on Capital.
By the end of the lesson, the learner should be able to:
Define the term return on capital.
Calculate return on capital.
Explain implications of return on capital on a business.
Brief discussion;
simple problem solving;
Assignment.
chart, text book
New Inventor K.L.B. BK IV. Pg. 79.         Dynamics of business studies Bk4pg149
11 2
FINANCIAL STATEMENTS
Acid test or quick ratio.
By the end of the lesson, the learner should be able to:
Determine the quick ratio given current assets, stock and current liabilities.
Exposition of new concepts;
Simple calculations.
Business Magazines.
New Inventor K.L.B. BK IV. Pg. 79-80.     Dynamics of business studies Bk4
11 3
FINANCIAL STATEMENTS
Acid test or quick ratio.
By the end of the lesson, the learner should be able to:
Determine the quick ratio given current assets, stock and current liabilities.
Exposition of new concepts;
Simple calculations.
Business Magazines.
New Inventor K.L.B. BK IV. Pg. 79-80.     Dynamics of business studies Bk4
11 4
MONEY & BANKING
Introduction. Barter trade.
By the end of the lesson, the learner should be able to:


Explain the concepts of money and banking.
Describe merits and demerits of barter trade.






Brain storming;
Brief discussion.
text book
New Inventor K.L.B. BK IV. Pg 91-94.     Dynamics of business studies Bk4pg  166-167
12 1
MONEY & BANKING
Money system Characteristics of money.
By the end of the lesson, the learner should be able to:
State characteristics of money.
Brainstorming and superficial discussion.
text book
New Inventor K.L.B. BK IV. Pg 95-96.     Dynamics of business studies Bk4171
12 2
MONEY & BANKING
Functions of money.
By the end of the lesson, the learner should be able to:
Explain major functions of money.
Probing questions;
Discussion.
chart
New Inventor K.L.B. BK IV. Pg. 96-97     Dynamics of business studies Bk4pg173-174
12 3
MONEY & BANKING
Demand for money (liquidity preference)
By the end of the lesson, the learner should be able to:
Define the term demand for money.

Explain the motives that influence the desire to keep money instead of other assets.
Q/A: review the term demand.

Exposition and probing questions.
text book.               Posters
New Inventor K.L.B. BK IV. Pg. 97-99     Dynamics of business studies Bk4pg 175-176
12 4
MONEY & BANKING
Supply of money. Banking System.
By the end of the lesson, the learner should be able to:
Define the term supply of money.
Identify various monetary items that are in circulation in an economy.
Identify elements of banking system in Kenya.
Q/A: review the term supply.
Expository approach
Analyse the hierarchy of banks in Kenya.
Give examples of banks in each category.
chart,text book
New Inventor K.L.B. BK IV. Pg. 99-100   Dynamics of business studies Bk4pg 178
13

END TERM EXAMINATION AND CLOSING

Your Name Comes Here


Would You like to provide feedback on the scheme quality and the experience you had? Click on the feedback button below
Download

Feedback

School Name