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

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

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

How does knowing the functions of different application software help you choose the right tool for a task?

- Longhorn Pre-Technical Studies Grade 8 pg. 101
- Digital devices with application software
- Internet access

- Oral questions - Written assignments

Tools and Production

Computer Software - Using computer software to perform tasks

By the end of the lesson, the learner should be able to:
- 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:
- 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 is word processing software used to create and edit documents in day-to-day life?

- Longhorn Pre-Technical Studies Grade 8 pg. 101
- Computers with word processing software installed
- Digital devices

- Practical assessment - Observation

Tools and Production

Computer Software - Using computer software to perform tasks

By the end of the lesson, the learner should be able to:
- Use presentation software to create and edit a slideshow
- Organise content across slides including titles, notes and icons
- Appreciate the role of presentation software in communicating information effectively

In groups, learners are guided to:
- Open a presentation software program and create a presentation with 5 slides
- Each slide should include a title, short notes on functions of application software and icons representing relevant software
- Edit the slides and present the completed slideshow to the class

What are the advantages of using presentation software to share information with an audience?

- Longhorn Pre-Technical Studies Grade 8 pg. 102
- Computers with presentation software installed
- Digital devices and projector
- Longhorn Pre-Technical Studies Grade 8 pg. 103
- Computers with spreadsheet software installed
- Digital devices

- Practical assessment - Observation

Tools and Production

Computer Software - Importance of application software

By the end of the lesson, the learner should be able to:
- Explain the importance of application software in different career roles
- Match specific application software to the needs of accountants, office secretaries and teachers
- Appreciate how application software improves efficiency across different careers

In groups, learners are guided to:
- Study the figure describing the roles of people in different careers (accountant, secretary, teacher)
- Suggest the most suitable type of software for each career role and explain how the software supports their work
- Discuss the importance of application software in the workplace and how different careers use various software to perform tasks

Why is it important for workers in different careers to know how to use appropriate application software?

- Longhorn Pre-Technical Studies Grade 8 pg. 104
- Digital devices and internet access
- Reference books

- Oral questions - Written assignments

Tools and Production

Computer Software - Importance of application software
Computer Software - Meaning of computer 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
- Longhorn Pre-Technical Studies Grade 8 pg. 106
- Computers with word processing and spreadsheet software
- Exercise books for written responses

- Observation - Peer and self-assessment

Entrepreneurship

Bookkeeping - Importance of bookkeeping in entrepreneurship

By the end of the lesson, the learner should be able to:
- Define bookkeeping and explain its role in a business
- Explain the meaning of basic bookkeeping terms (debtor, creditor, assets, liabilities, capital)
- Appreciate the importance of bookkeeping for planning, tax compliance, loan access and decision making

- Brainstorm on the meanings of basic bookkeeping terms listed in the figure and search using available resources
- Study stickers on the importance of bookkeeping created by Grade 8 learners and discuss how each benefit is achieved
- Identify other importances of bookkeeping and present findings to the class

Why is bookkeeping important for a business person in day-to-day entrepreneurship?

- Longhorn Pre-Technical Studies Grade 8 pg. 108
- Digital devices and reference books
- Sample financial records

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Classifying business transactions

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

What is the relationship between assets, liabilities and capital in the bookkeeping equation?

- Longhorn Pre-Technical Studies Grade 8 pg. 110
- Digital devices and reference books
- Sample business records

- 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

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Classifying business transactions
Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Calculate profit or loss from given business scenarios
- Apply the profit/loss formula to a range of business contexts
- Show confidence and accuracy when computing profit and loss

In groups, learners are guided to:
- Calculate profit or loss for each of the four scenarios given in Activity 4
- Solve the Walter's car wash scenario: 52 cars × Ksh 150 = Ksh 7,800 revenue minus water, wages and supplies costs
- Compare results across scenarios and discuss factors that affect profit

What factors does a business person need to consider to avoid making a loss?

- Longhorn Pre-Technical Studies Grade 8 pg. 115
- Exercise books for calculations
- Digital devices for reference
- Longhorn Pre-Technical Studies Grade 8 pg. 116
- Sample statements of financial position
- Exercise books for preparation

- Written test - Oral questions

Entrepreneurship

Bookkeeping - Preparing simple financial statements

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

How do you arrange the components of a statement of financial position in the correct order?

- Longhorn Pre-Technical Studies Grade 8 pg. 117
- Exercise books for SFP preparation
- Reference books and sample records

- Written test - Practical assessment

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Identify the three components of a statement of cash flow (operating, investing and financing activities)
- Explain the meaning of positive and negative values in a cash flow statement
- Calculate the net cash increase or decrease for a given period

In groups, learners are guided to:
- Study the statement of cash flow for Furaha Enterprises and identify operating, investing and financing activities
- Explain what values in brackets represent (cash outflows) and calculate the net cash increase
- Study the worked example for Upendo Ventures and follow the steps to prepare a complete statement of cash flow

What does the net cash increase or decrease in a statement of cash flow tell a business person?

- Longhorn Pre-Technical Studies Grade 8 pg. 120
- Sample statements of cash flow
- Exercise books for preparation

- Oral questions - Written assignments

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 - Importance of bookkeeping in entrepreneurship

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

Why is it important for every business, no matter how small, to keep accurate financial records?

- Longhorn Pre-Technical Studies Grade 8 pg. 127
- Computers with spreadsheet software
- Sample financial records

- Written test - Peer and self-assessment

Entrepreneurship

Bookkeeping - Importance of bookkeeping in entrepreneurship

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

Why is it important for every business, no matter how small, to keep accurate financial records?

- Longhorn Pre-Technical Studies Grade 8 pg. 127
- Computers with spreadsheet software
- Sample financial records

- 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

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

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

Why is it important to practise ethical budgeting in both personal and business financial management?

- Longhorn Pre-Technical Studies Grade 8 pg. 135
- Digital devices and reference books
- Case study cards

- Oral questions - Written assignments

Entrepreneurship

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:
- Outline the steps involved in financial planning
- Explain the importance of financial planning using a real-life dialogue
- Appreciate that early financial planning leads to long-term financial security

In groups, learners are guided to:
- Read the dialogue between Ayub and Joan about Liz's financial planning journey and answer questions
- Outline the four steps of financial planning from the learning points (assess finances, set goals, create budget, build emergency fund)
- Discuss how financial planning leads to confidence and financial stability

What are the steps involved in financial planning and why is it important to start planning early?

- Longhorn Pre-Technical Studies Grade 8 pg. 137
- Digital devices and library resources
- Reference books
- Longhorn Pre-Technical Studies Grade 8 pg. 138
- Exercise books

- Oral questions - Written assignments

Entrepreneurship

Marketing of Goods and Services - Importance of marketing to a business

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

- Oral questions - Observation

Entrepreneurship

Marketing of Goods and Services - Sources of information about the market
Marketing of Goods and Services - Factors considered when selecting a suitable market

By the end of the lesson, the learner should be able to:
- Identify sources of information about a market and its potential customers
- Explain how each source provides useful information for marketing decisions
- Show willingness to use multiple sources to gather market information

In groups, learners are guided to:
- Study pictures showing sources of market information and brainstorm additional sources
- Discuss six sources: mass media, social media and websites, books and reports, customer reviews and feedback, government data and statistics, trade fairs and exhibitions
- Visit an online marketplace (e.g. Jumia), read customer reviews and discuss how reviews influence marketing decisions

Which source of market information would be most useful for a small business in your community and why?

- Longhorn Pre-Technical Studies Grade 8 pg. 140
- Digital devices with internet access
- Newspapers, magazines and business reports
- Longhorn Pre-Technical Studies Grade 8 pg. 142
- Digital devices and internet access
- Business reference books

- Oral questions - Written assignments

Entrepreneurship

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 enabling conditions for marketing of goods and services
- Distinguish between digital and traditional marketing tools
- Select appropriate marketing tools for a given business context

- Explain five enabling conditions: type of roads, quality of vehicles, communication networks, storage facilities and power supply
- Study the chart of marketing tools created by Grade 8 learners of Fanaka Junior School and classify into digital and traditional
- Select suitable marketing tools for a clothing line targeting teenagers; discuss digital tools (website, social media, email/SMS, content marketing, SEO) and traditional tools (print media, TV/radio, events)

How do you decide which marketing tools to use when launching a new product or service?

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

- Oral questions - Observation

Entrepreneurship

Marketing of Goods and Services - Recognising suitable markets for goods and services

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

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

How would you identify and select the most suitable market for a new product in your community?

- Longhorn Pre-Technical Studies Grade 8 pg. 147
- Digital devices and internet access
- Exercise books for written responses

- Oral questions - Written test

Entrepreneurship

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:
- 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:
- 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

Why are intermediaries important in ensuring that goods produced in one location reach consumers in another?

- 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 - 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