Tools and Production

Computer Software - Meaning of computer software
Computer Software - Functions of application software

By the end of the lesson, the learner should be able to:
- Define the term computer software
- Identify the two main categories of computer software — system software and application software
- Show interest in understanding the role of computer software in the workplace

- Search for the meaning of computer software from the Internet or reference materials and write it down
- Discuss examples of computer software known to the learners
- Read about the two categories of computer software (system software and application software) and write them down

What is the difference between system software and application software in a computer?

- Longhorn Pre-Technical Studies Grade 8 pg. 99
- Digital devices and internet access
- Reference books
- Longhorn Pre-Technical Studies Grade 8 pg. 100
- Digital devices with application software
- Internet access and reference materials

- Oral questions - Written assignments

Tools and Production

Computer Software - Functions of application software
Computer Software - Using computer software to perform tasks

By the end of the lesson, the learner should be able to:
- Discuss and explain the functions of different application software
- Relate specific application software to the tasks they are designed to perform
- Appreciate the role of application software in improving workplace productivity
- Use a word processing application to type, edit and save a document
- Apply basic word processing features (typing, editing, saving) to produce a document
- Show confidence in using word processing software for day-to-day tasks

In groups, learners are guided to:
- Discuss examples of application software used in a workplace and explain the function of each
- Explain the functions of word processing software (creating and editing documents), presentation software (creating slideshows) and spreadsheet software (organising data in rows and columns)
- Share and compare findings from the office visit in the previous lesson
- Open a word processing program and type notes on the functions of different application software
- Edit the typed notes to correct errors and improve presentation
- Save the document in a file named 'application software' and name the software used

How does knowing the functions of different application software help you choose the right tool for a task?
How is word processing software used to create and edit documents in day-to-day life?

- Longhorn Pre-Technical Studies Grade 8 pg. 101
- Digital devices with application software
- Internet access
- Longhorn Pre-Technical Studies Grade 8 pg. 101
- Computers with word processing software installed
- Digital devices
- Longhorn Pre-Technical Studies Grade 8 pg. 102
- Computers with presentation software installed
- Digital devices and projector

- Oral questions - Written assignments
- Practical assessment - Observation

Tools and Production

Computer Software - Using computer software to perform tasks
Computer Software - Importance of application software

By the end of the lesson, the learner should be able to:
- Use spreadsheet software to create, edit and save data in rows and columns
- Organise a shopping list using appropriate column headers in a spreadsheet
- Show accuracy and neatness when entering and editing data in a spreadsheet

- Open a spreadsheet software program and create a shopping list with column headers for items needed for a new school term
- Edit the shopping list to correct and improve the data entered
- Save the spreadsheet in a file named after the learner and state the software used

How does spreadsheet software make it easier to organise and manage lists of data?

- Longhorn Pre-Technical Studies Grade 8 pg. 103
- Computers with spreadsheet software installed
- Digital devices
- Longhorn Pre-Technical Studies Grade 8 pg. 104
- Digital devices and internet access
- Reference books

- Practical assessment - Observation

Tools and Production

Computer Software - Importance of application software

By the end of the lesson, the learner should be able to:
- Prepare a poster communicating the uses of different computer software
- Organise a school awareness activity to sensitise others on the importance of computer software
- Show confidence and creativity in presenting computer software information to a wider audience

- In groups, prepare posters with information on how to use different computer software to perform tasks
- Display posters at key locations around the school compound for others to view and discuss
- Take pictures and videos during the awareness activity; organise a School Awareness Day to sensitise other learners on the uses of computer software

How can sharing knowledge about computer software with others improve digital literacy in the school community?

- Longhorn Pre-Technical Studies Grade 8 pg. 105
- Manila paper and markers for posters
- Digital devices for pictures and videos

- Observation - Peer and self-assessment

Tools and Production
Entrepreneurship

Computer Software - Meaning of computer software
Bookkeeping - Importance of bookkeeping in entrepreneurship
Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Name the two main categories of computer software
- Use a word processing application to write a letter and identify its features
- Use appropriate software to type tabular data and reflect on software skills acquired
- Define assets, liabilities and capital as used in bookkeeping
- Write the bookkeeping equation: Capital = Assets − Liabilities
- Classify given business items into assets, liabilities and capital

In groups, learners are guided to:
- Name the two main categories of computer software and give examples of each
- Use a word processing application to write a simple letter to parents or guardians; identify the software used, describe features used and state one function of a word processor
- Use an appropriate application software to type the data provided in the given table and name the software used
- Study the beam balance showing the bookkeeping equation and discuss what it represents
- Sort and group items from Karo Company's records into assets, liabilities and capital
- Discuss the relationship between assets, liabilities and capital using the bookkeeping equation

How do you select the most appropriate application software to complete a given task at school or at home?
What is the relationship between assets, liabilities and capital in the bookkeeping equation?

- Longhorn Pre-Technical Studies Grade 8 pg. 106
- Computers with word processing and spreadsheet software
- Exercise books for written responses
- Longhorn Pre-Technical Studies Grade 8 pg. 108
- Digital devices and reference books
- Sample financial records
- Longhorn Pre-Technical Studies Grade 8 pg. 110
- Digital devices and reference books
- Sample business records

- Written test - Practical assessment - Peer and self-assessment
- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Calculate assets, liabilities and capital using the bookkeeping equation
- Solve problems involving capital given assets and liabilities of a business
- Show accuracy when working with financial figures in bookkeeping

In groups, learners are guided to:
- Study the worked example for ABC Wholesalers and follow the steps to calculate capital
- Solve exercises: calculate capital for Nyamu Enterprises and Mbao Supplies as at given dates
- Complete the capital calculation table and solve Tina's equipment purchase scenario

How do you calculate the capital of a business when given its assets and liabilities?

- Longhorn Pre-Technical Studies Grade 8 pg. 112
- Exercise books for calculations
- Sample business records
- Longhorn Pre-Technical Studies Grade 8 pg. 113
- Digital devices and reference books
- Sample receipts and invoices

- Written test - Oral questions

Entrepreneurship

Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Define cost, price, profit and loss as used in business
- Apply the formulae: Price = Cost + Profit and Profit = Price − Cost
- Determine the cost and price of a product to calculate profit or loss

In groups, learners are guided to:
- Study Diana's bakery and rental business tables showing expenses and selling prices
- Define cost (money spent to produce), price (amount paid by customer) and apply the profit/loss formula
- Calculate whether Diana makes a profit or loss from each business and discuss the effect of a rent increase

How does a business person determine whether they have made a profit or a loss?

- Longhorn Pre-Technical Studies Grade 8 pg. 114
- Exercise books for calculations
- Sample business expense records
- Longhorn Pre-Technical Studies Grade 8 pg. 115
- Digital devices for reference

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Identify the components of a statement of financial position
- Explain the relationship between total assets and total capital plus liabilities
- Prepare a simple statement of financial position for a given business
- Prepare a statement of financial position from given financial data
- Arrange assets, capital and liabilities in the correct format
- Show accuracy and neatness when presenting a statement of financial position

In groups, learners are guided to:
- Study the statement of financial position for Bei Nafuu Limited and identify components (assets, capital, liabilities)
- Compare total assets with total capital and liabilities and discuss what the equality shows
- Discuss the relationship between the bookkeeping equation and the statement of financial position
- Study the worked example for Mukuchu Traders and follow the steps to prepare a complete SFP
- Prepare statements of financial position for Jua Kali Enterprises, Nguvu Construction and Imara Retail Shop from given data
- Verify that total assets equal total capital plus liabilities in each statement prepared

Why must the total assets always equal total capital plus liabilities in a statement of financial position?
How do you arrange the components of a statement of financial position in the correct order?

- Longhorn Pre-Technical Studies Grade 8 pg. 116
- Sample statements of financial position
- Exercise books for preparation
- Longhorn Pre-Technical Studies Grade 8 pg. 117
- Exercise books for SFP preparation
- Reference books and sample records
- Longhorn Pre-Technical Studies Grade 8 pg. 120
- Sample statements of cash flow
- Exercise books for preparation

- Oral questions - Written assignments
- Written test - Practical assessment

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Prepare a statement of cash flow from given financial data for operating, investing and financing activities
- Calculate net cash flows for each activity category and the overall net cash change
- Appreciate the importance of a statement of cash flow in monitoring business liquidity

In groups, learners are guided to:
- Prepare a statement of cash flow for Tumaini Solutions from given operating, investing and financing data
- Prepare a statement of cash flow for Rafiki Traders using the same format
- Prepare a statement of cash flow for Bora Enterprises from a mixed list of financial items

How does a statement of cash flow help a business person monitor the flow of money in and out of the business?

- Longhorn Pre-Technical Studies Grade 8 pg. 123
- Exercise books for preparation
- Sample statements of cash flow

- Written test - Practical assessment

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Identify and explain the components of an income statement (revenue, gross profit, expenses, net income)
- Prepare a simple income statement from given financial data
- Appreciate how an income statement shows whether a business is profitable

In groups, learners are guided to:
- Study the income statement for Baraka Enterprises and identify and discuss its four components
- Define revenue, gross profit, expenses and net income and explain how each is calculated
- Study the worked example for Wendo Limited and prepare income statements for Jenga Enterprises and Nyota Limited

How does an income statement help a business person determine whether a profit or loss has been made?

- Longhorn Pre-Technical Studies Grade 8 pg. 124
- Sample income statements
- Exercise books for preparation

- Oral questions - Written test

Entrepreneurship

Bookkeeping - Preparing simple financial statements
Bookkeeping - Importance of bookkeeping in entrepreneurship

By the end of the lesson, the learner should be able to:
- Identify and explain the components of an income statement (revenue, gross profit, expenses, net income)
- Prepare a simple income statement from given financial data
- Appreciate how an income statement shows whether a business is profitable
- Explain the importance of financial records in a business
- Use spreadsheet software to prepare financial records
- Show appreciation for accurate record keeping as a foundation of business success

In groups, learners are guided to:
- Study the income statement for Baraka Enterprises and identify and discuss its four components
- Define revenue, gross profit, expenses and net income and explain how each is calculated
- Study the worked example for Wendo Limited and prepare income statements for Jenga Enterprises and Nyota Limited
- Follow the road map to identify benefits of financial records and name the financial record that supports each benefit
- Discuss three importances of financial records: monitoring performance, financial planning and tax determination
- Use spreadsheet software to prepare the financial records from previous activities; answer review exercises on bookkeeping equation, SFP, cash flow and income statement

How does an income statement help a business person determine whether a profit or loss has been made?
Why is it important for every business, no matter how small, to keep accurate financial records?

- Longhorn Pre-Technical Studies Grade 8 pg. 124
- Sample income statements
- Exercise books for preparation
- Longhorn Pre-Technical Studies Grade 8 pg. 127
- Computers with spreadsheet software
- Sample financial records

- Oral questions - Written test
- Written test - Peer and self-assessment

Entrepreneurship

Income and Budgeting - Sources of income for an individual
Income and Budgeting - Importance of budgeting

By the end of the lesson, the learner should be able to:
- Define income and identify sources of income for an individual
- Identify multiple income streams from a real-life scenario
- Appreciate the value of diversifying income sources for financial stability

In groups, learners are guided to:
- Read Jane's story and identify all the ways she earns money (salary, jewellery sales, rental income, investments, freelance writing)
- Discuss and identify other sources of income for an individual (salary, wages, business income, rental, investments, grants)
- Share personal experiences related to income sources with classmates

Why is it important for an individual to have more than one source of income?

- Longhorn Pre-Technical Studies Grade 8 pg. 130
- Digital devices and reference books
- Resource persons
- Longhorn Pre-Technical Studies Grade 8 pg. 131
- Sample personal budgets

- Oral questions - Observation

Entrepreneurship

Income and Budgeting - Preparing a simple budget

By the end of the lesson, the learner should be able to:
- Define a budget and explain its components (income and expenses)
- Prepare a simple personal budget showing income, expenses and savings
- Appreciate the importance of planning expenditure before spending

In groups, learners are guided to:
- Study Njeri's budget, compare total income and total expenses and calculate savings
- Define a budget as a plan for spending money showing income, expenses and savings
- Prepare a personal budget for Nelson's Lake Nakuru trip and for the Grade 8 children's home visit

How do you prepare a simple personal budget and what does it show about your financial plan?

- Longhorn Pre-Technical Studies Grade 8 pg. 133
- Budget templates and exercise books
- Digital devices

- Written assignments - Practical assessment

Entrepreneurship

Income and Budgeting - Ethical and unethical practices in budgeting
Income and Budgeting - Importance of financial planning
Income and Budgeting - Sources of income for an individual

By the end of the lesson, the learner should be able to:
- Classify given practices as ethical or unethical in budgeting
- Describe unethical practices: dishonesty, fraud, irresponsibility, unfairness and excessive spending
- Show commitment to ethical financial practices in personal and business budgeting
- Outline sources of income and describe ethical practices in budgeting
- Prepare a family budget using knowledge of income and expenses
- Show confidence in applying income and budgeting skills to practical scenarios

In groups, learners are guided to:
- Study the figure of budgeting practices and draw lines classifying each as ethical or unethical
- Describe five ethical budgeting steps (tracking income, allocating for needs/savings/debt, sticking to the plan, avoiding impulse spending, adapting to changes)
- Discuss five categories of unethical practices (dishonesty, fraud, irresponsibility, unfairness, excessive spending) with examples
- Prepare a simple monthly budget for a family together with a family member
- Answer exercises: outline 5 sources of income, describe 3 ethical issues in budgeting, evaluate Hassan's shoe vs toy spending decision
- Discuss how the government allocates funds in a budget and what this shows about budgeting priorities

Why is it important to practise ethical budgeting in both personal and business financial management?
How can budgeting help an individual or family avoid overspending and achieve their financial goals?

- Longhorn Pre-Technical Studies Grade 8 pg. 135
- Digital devices and reference books
- Case study cards
- Longhorn Pre-Technical Studies Grade 8 pg. 137
- Digital devices and library resources
- Reference books
- Longhorn Pre-Technical Studies Grade 8 pg. 138
- Digital devices and library resources
- Exercise books

- Oral questions - Written assignments
- Written test - Peer and self-assessment

Entrepreneurship

Marketing of Goods and Services - Importance of marketing to a business
Marketing of Goods and Services - Sources of information about the market

By the end of the lesson, the learner should be able to:
- Define marketing and explain its role in a business
- Explain the importance of marketing: revenue generation and customer acquisition and retention
- Appreciate how marketing contributes to the growth and sustainability of a business

In groups, learners are guided to:
- Read the business article on marketing and discuss why marketing is important for a business
- Define marketing as the process of promoting and selling products or services by identifying and meeting customer needs
- Discuss two importances: revenue generation (attracting purchases) and customer acquisition and retention (building loyalty and attracting new customers)

How does effective marketing contribute to the growth and financial stability of a business?

- Longhorn Pre-Technical Studies Grade 8 pg. 139
- Digital devices and internet access
- Business articles and reference books
- Longhorn Pre-Technical Studies Grade 8 pg. 140
- Digital devices with internet access
- Newspapers, magazines and business reports

- Oral questions - Observation

Entrepreneurship

Marketing of Goods and Services - Factors considered when selecting a suitable market
Marketing of Goods and Services - Selecting tools to market goods and services

By the end of the lesson, the learner should be able to:
- Explain the factors considered when selecting a suitable market for goods and services
- Analyse how target customers, market size, competition, accessibility and profitability affect market selection
- Appreciate the importance of research before selecting a market

In groups, learners are guided to:
- Study Mr Mbati's summary on factors to consider when selecting a market and discuss each factor
- Discuss five factors: target customers, market size and growth rate, level of competition, market accessibility and market profitability
- Brainstorm enabling conditions that support or hinder marketing in the community

What factors would you consider before deciding which market to enter when starting a new business?

- Longhorn Pre-Technical Studies Grade 8 pg. 142
- Digital devices and internet access
- Business reference books
- Longhorn Pre-Technical Studies Grade 8 pg. 144
- Charts on marketing tools

- Oral questions - Written assignments

Entrepreneurship

Marketing of Goods and Services - Recognising suitable markets for goods and services
Distribution of Goods and Services - Role of intermediaries in distribution
Distribution of Goods and Services - Channels of distribution

By the end of the lesson, the learner should be able to:
- Identify suitable markets for goods and services using a case study
- Define an ideal customer profile and explain its importance in market selection
- Show confidence in applying marketing knowledge to real-life business scenarios
- Define distribution and channels of distribution
- Identify common intermediaries and explain their roles in the distribution of goods and services
- Appreciate the importance of intermediaries in making goods accessible to consumers

In groups, learners are guided to:
- Read the GreenTech case study and discuss what drove rising demand and how the company selected its markets
- Discuss how to define an ideal customer: demographics, interests, location and purchasing power
- Visit nearby shops or supermarkets and observe: types of customers, best-selling products and marketing tools used; share findings with classmates
- Discuss the meaning of distribution and explain the role of student governors as a parallel to intermediaries
- Define intermediaries (wholesalers, retailers, distributors, agents, brokers, co-operatives) and discuss their roles in the figure
- Discuss the eight roles of intermediaries: transport and storage, facilitating transactions, reducing risk, expanding market access, promoting and marketing, breaking bulk, gathering market information and offering customer service

How would you identify and select the most suitable market for a new product in your community?
Why are intermediaries important in ensuring that goods produced in one location reach consumers in another?

- Longhorn Pre-Technical Studies Grade 8 pg. 147
- Digital devices and internet access
- Exercise books for written responses
- Longhorn Pre-Technical Studies Grade 8 pg. 148
- Digital devices and internet access
- Charts on channels of distribution
- Longhorn Pre-Technical Studies Grade 8 pg. 151
- Charts and flowchart templates

- Oral questions - Written test
- Oral questions - Observation

Entrepreneurship

Distribution of Goods and Services - Ethics in distribution of goods and services

By the end of the lesson, the learner should be able to:
- Explain ethical and unethical practices in the distribution of goods and services
- Explain the importance of distributing goods and services in the community
- Value the need for ethical distribution for sustainable economic development

- Study the Grade 8 learners' model on ethical practices and discuss the seven ethical practices (fair pricing, honesty, consumer rights, sustainability, privacy, compliance, ethical marketing)
- Read the article on unethical distribution practices (price gouging, misleading advertising) and debate the motion: 'Ethical practices in distribution lead to greater profits than unethical practices'
- Read Rachael's story and discuss the five importances of distribution: accessibility, economic growth, consumer satisfaction, innovation and competition, and global trade

Why is it important for businesses to maintain ethical practices in the distribution of goods and services?

- Longhorn Pre-Technical Studies Grade 8 pg. 156
- Digital devices and internet access
- Debate cards and exercise books

- Oral questions - Written test - Peer and self-assessment