Business and Its Environment

Social Responsibility of Business - Need for social responsibility of a business
Social Responsibility of Business - Social responsibility activities of a business

By the end of the lesson, the learner should be able to:
- Define business social responsibility
- Justify the need for social responsibility of a business in society
- Expect businesses to act responsibly towards the community

In groups, learners are guided to:
- Discuss and present on the need for social responsibility
- Read case study on Sweet loaf and Fresh rise bakeries
- Search for information on social responsibility

Why should businesses care about society and the environment?

- MASTER Business Studies Learner's Book pg. 90
- Case study: Bakeries comparison
- Digital resources
- MASTER Business Studies Learner's Book pg. 92
- Mind maps on CSR activities
- Pictures of CSR projects

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Social Responsibility of Business - How businesses support safe road use

By the end of the lesson, the learner should be able to:
- Explain how businesses can support safe road use in the community
- Describe business contributions to road safety awareness
- Practice road safety when travelling to and from school

In groups, learners are guided to:
- Discuss how businesses can support safe road use
- Create flashcards on business road safety initiatives
- Present on road safety awareness campaigns

How can businesses help reduce road accidents in the community?

- MASTER Business Studies Learner's Book pg. 94
- Flashcards
- Road safety materials

- Flashcard presentation - Oral questions - Written exercises

Business and Its Environment

Social Responsibility of Business - Challenges faced by businesses in social responsibility
Social Responsibility of Business - Designing and implementing social responsibility in school

By the end of the lesson, the learner should be able to:
- Analyse challenges faced by businesses when carrying out social responsibilities
- Evaluate how businesses can overcome CSR challenges
- Support business CSR efforts despite their limitations

In groups, learners are guided to:
- Brainstorm challenges faced by businesses in social responsibility
- Search for information on CSR challenges
- Discuss high costs, limited resources and measuring impact

What challenges do businesses face when trying to help the community?

- MASTER Business Studies Learner's Book pg. 95
- Case study materials
- Digital resources
- MASTER Business Studies Learner's Book pg. 97
- Survey questionnaires
- Planning templates

- Oral questions - Written assignment - Peer assessment

Business and Its Environment

Entrepreneurship - Meaning of entrepreneurship and entrepreneurial skills

By the end of the lesson, the learner should be able to:
- Define entrepreneur and entrepreneurship
- Identify entrepreneurial skills needed for economic growth
- Develop creative thinking in solving everyday problems

In groups, learners are guided to:
- Brainstorm and present on entrepreneurial skills
- Analyse mind map on essential skills
- Discuss innovation, creativity and risk management

What skills do you need to become a successful entrepreneur?

- MASTER Business Studies Learner's Book pg. 99
- Mind maps on entrepreneurial skills
- Digital resources

- Oral questions - Written exercises - Self-assessment

Business and Its Environment

Entrepreneurship - Importance of entrepreneurial skills for economic development
Entrepreneurship - Types of entrepreneurs (Innovative and imitative)

By the end of the lesson, the learner should be able to:
- Explain the importance of entrepreneurial skills for economic growth
- Analyse how skills like financial literacy and leadership drive development
- Apply problem-solving skills in daily activities

In groups, learners are guided to:
- Search for information on importance of entrepreneurial skills
- Discuss how skills contribute to job creation and innovation
- Present on entrepreneurial skills and economic development

How do entrepreneurial skills help the economy grow?

- MASTER Business Studies Learner's Book pg. 101
- Reference materials
- Charts on economic contribution
- MASTER Business Studies Learner's Book pg. 102
- Case studies of entrepreneurs
- Digital devices

- Oral presentation - Written assignment - Group discussion

Business and Its Environment

Entrepreneurship - Types of entrepreneurs (Social, hustler and researcher)

By the end of the lesson, the learner should be able to:
- Explain social, hustler and researcher entrepreneurs
- Match entrepreneur descriptions to their types
- Identify personal entrepreneurial tendencies

In groups, learners are guided to:
- Search for information on social and other entrepreneur types
- Discuss characteristics of each type
- Complete matching exercise on entrepreneur types

What motivates a social entrepreneur compared to other types?

- MASTER Business Studies Learner's Book pg. 103
- Entrepreneur profiles
- Matching worksheets

- Matching exercise - Oral presentation - Written assignment

Business and Its Environment

Entrepreneurship - Evaluating business ideas and opportunities
Entrepreneurship - Factors to consider when evaluating business ideas

By the end of the lesson, the learner should be able to:
- Define business idea and business opportunity
- Distinguish between a business idea and a viable opportunity
- Evaluate personal ideas for potential business ventures

In groups, learners are guided to:
- Read and analyse case studies on business ideas
- Discuss Sarah's phone repair and Tom's tutoring businesses
- Share experiences on business ideas and opportunities

How do you know if a business idea is a good opportunity?

- MASTER Business Studies Learner's Book pg. 104
- Case studies: Sarah and Tom
- Evaluation templates
- MASTER Business Studies Learner's Book pg. 106
- Business idea evaluation sheets
- Digital resources

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Entrepreneurship - Importance of business incubation
Entrepreneurship - Activities at business incubation centres

By the end of the lesson, the learner should be able to:
- Define business incubation and business incubator
- Explain the importance of incubation for business growth
- Seek mentorship and support when starting new projects

In groups, learners are guided to:
- Search for information on business incubation
- Discuss services provided by business incubators
- Present on importance of incubation

What support do business incubators provide to new entrepreneurs?

- MASTER Business Studies Learner's Book pg. 107
- Information on incubation centres
- Digital devices
- MASTER Business Studies Learner's Book pg. 108
- Virtual tour resources
- Resource person

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Entrepreneurship - Identifying opportunities and starting a business in school

By the end of the lesson, the learner should be able to:
- Identify business opportunities within the school environment
- Outline steps for starting a business
- Take initiative in identifying opportunities around

In groups, learners are guided to:
- Identify problems or needs at school that can be business opportunities
- Brainstorm business ideas to solve identified problems
- Evaluate ideas considering demand and resources

What business opportunities exist in your school?

- MASTER Business Studies Learner's Book pg. 109
- Opportunity identification templates
- School environment

- Oral questions - Written assignment - Brainstorming session

Business and Its Environment

Entrepreneurship - Planning and launching a school business
Entrepreneurship - Conducting self-entrepreneurial assessment

By the end of the lesson, the learner should be able to:
- Create a simple business plan for a school-based business
- Launch a small business venture in school
- Persevere through challenges when starting new ventures

In groups, learners are guided to:
- Select the best business idea for school
- Make a simple business plan with name, target and pricing
- Launch and operate the business

How do you create a simple business plan?

- MASTER Business Studies Learner's Book pg. 110
- Business plan templates
- Start-up materials
- MASTER Business Studies Learner's Book pg. 111
- Self-assessment worksheets
- Rating scales

- Business plan assessment - Practical implementation - Peer review

Business and Its Environment

Entrepreneurship - Compiling business ideas and determining suitability

By the end of the lesson, the learner should be able to:
- Compile a list of business ideas
- Determine suitability of business ideas as opportunities
- Make informed decisions about viable business ventures

In groups, learners are guided to:
- Compile a list of business ideas from brainstorming
- Rate each idea based on suitability factors
- Choose the top business idea for further development

How do you determine if a business idea is suitable for you?

- MASTER Business Studies Learner's Book pg. 112
- Business idea compilation sheets
- Rating templates

- Compilation exercise - Oral presentation - Written assignment

Business and Its Environment

Production - Meaning and importance of production in an economy
Production - Benefits of production to the economy

By the end of the lesson, the learner should be able to:
- Define the term production
- Explain the importance of production in an economy
- Appreciate goods produced locally for daily use

In groups, learners are guided to:
- Brainstorm and present on the meaning of production
- Study pictures showing transformation of raw materials
- Discuss importance of production for economic growth

Why is production important for a country's economy?

- MASTER Business Studies Learner's Book pg. 113
- Pictures of production processes
- Charts on production importance
- MASTER Business Studies Learner's Book pg. 115
- Economic charts
- Digital resources

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Production - Factors of production (Land and labour)

By the end of the lesson, the learner should be able to:
- Define factors of production
- Explain land and labour as factors of production
- Value natural resources and human effort in creating goods

In groups, learners are guided to:
- Discuss and present on factors of production
- Search for information on land and labour
- Watch video on factors of production

What natural resources and human skills are needed to produce goods?

- MASTER Business Studies Learner's Book pg. 116
- Video clips
- Pictures of land and labour

- Video analysis - Oral questions - Written exercises

Business and Its Environment

Production - Factors of production (Capital and entrepreneurship)
Production - Types of costs in a production unit (Fixed and variable costs)

By the end of the lesson, the learner should be able to:
- Explain capital and entrepreneurship as factors of production
- Describe how all factors of production work together
- Recognize the role of entrepreneurs in organizing production

In groups, learners are guided to:
- Search for information on capital and entrepreneurship
- Discuss examples of capital goods and entrepreneur roles
- Present on how factors combine in production

How do entrepreneurs organize the factors of production?

- MASTER Business Studies Learner's Book pg. 118
- Pictures of capital goods
- Reference materials
- MASTER Business Studies Learner's Book pg. 119
- Cost classification charts
- Case scenarios

- Oral presentation - Written questions - Group discussion

Business and Its Environment

Production - Types of costs (Total, marginal and average costs)

By the end of the lesson, the learner should be able to:
- Define total cost, marginal cost and average cost
- Calculate different types of costs in production
- Apply cost calculations when planning personal projects

In groups, learners are guided to:
- Search for information on total, marginal and average costs
- Compute types of costs using given data
- Discuss cost calculations for a chair factory

How do you calculate the total cost of production?

- MASTER Business Studies Learner's Book pg. 120
- Calculators
- Cost calculation worksheets

- Calculation exercises - Written questions - Peer assessment

Business and Its Environment

Production - Computing types of costs in production
Production - Division of labour and specialisation

By the end of the lesson, the learner should be able to:
- Compute fixed costs, variable costs and total costs
- Calculate average cost per unit of production
- Use cost information to make pricing decisions

In groups, learners are guided to:
- Practice computing costs using business scenarios
- Calculate costs for Sarah's bakery
- Present cost calculations to class

How do you calculate the cost of producing one item?

- MASTER Business Studies Learner's Book pg. 122
- Practice exercises
- Calculators
- MASTER Business Studies Learner's Book pg. 124
- Comparison charts
- Digital resources

- Calculation exercises - Oral presentation - Written assignment

Business and Its Environment

Production - Advantages and disadvantages of division of labour and specialisation

By the end of the lesson, the learner should be able to:
- Explain advantages of division of labour and specialisation
- Analyse disadvantages of division of labour and specialisation
- Balance specialization with learning new skills

In groups, learners are guided to:
- Search for advantages and disadvantages of division of labour
- Debate on division of labour and specialisation
- Create charts showing advantages and disadvantages

What are the benefits and drawbacks of workers specializing in one task?

- MASTER Business Studies Learner's Book pg. 126
- Debate guidelines
- Chart materials

- Debate participation - Chart presentation - Written assignment

Business and Its Environment

Production - Roles and responsibilities of a producer to consumer
Production - Designing an appropriate label for a product

By the end of the lesson, the learner should be able to:
- Explain the roles of a producer to consumers
- Describe responsibilities of producers in ensuring quality and safety
- Expect quality products and honest information from businesses

In groups, learners are guided to:
- Read and analyse case study on Chap Chap Posho Mill
- Role play functions of producer to consumer
- Discuss roles like creating goods, ensuring quality and setting prices

What responsibilities do producers have towards their customers?

- MASTER Business Studies Learner's Book pg. 128
- Case study: Chap Chap Posho Mill
- Role play props
- MASTER Business Studies Learner's Book pg. 131
- Sample product labels
- Design materials

- Case study analysis - Role play observation - Written questions

Business and Its Environment

Production - Creating product labels with required information

By the end of the lesson, the learner should be able to:
- Include all required information on a product label
- Create complete product labels following guidelines
- Check product labels for important information before buying

In groups, learners are guided to:
- Design labels including product name, ingredients and expiry date
- Review and improve designed labels
- Present final product labels

Why is the expiry date important on a product label?

- MASTER Business Studies Learner's Book pg. 133
- Label templates
- Marking pens and materials

- Label completion - Written assignment - Portfolio assessment

Business and Its Environment

Consumer Satisfaction - Meaning and importance of consumer satisfaction
Consumer Satisfaction - Benefits of consumer satisfaction to businesses

By the end of the lesson, the learner should be able to:
- Define consumer satisfaction
- Explain the importance of consumer satisfaction in business
- Provide feedback to businesses about products and services

In groups, learners are guided to:
- Discuss and present on the meaning of consumer satisfaction
- Search for importance of consumer satisfaction
- Analyse picture of satisfied customer

Why is customer satisfaction important for a business?

- MASTER Business Studies Learner's Book pg. 137
- Pictures of customer interactions
- Digital resources
- MASTER Business Studies Learner's Book pg. 139
- Case studies
- Charts on customer benefits

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Consumer Satisfaction - Terms and conditions for supply of goods and services
Consumer Satisfaction - Understanding warranties, refunds and consumer rights

By the end of the lesson, the learner should be able to:
- Define terms and conditions in supply of goods
- Identify terms and conditions such as payment terms and warranties
- Read terms and conditions before making purchases

In groups, learners are guided to:
- Search for information on terms and conditions
- Study invoice and warranty images
- Discuss payment terms, delivery, returns and guarantees

What terms and conditions should you check before buying a product?

- MASTER Business Studies Learner's Book pg. 140
- Sample invoices and warranties
- Digital resources
- MASTER Business Studies Learner's Book pg. 142
- Video clips
- Consumer rights materials

- Oral questions - Written exercises - Document analysis

Business and Its Environment

Consumer Satisfaction - Remedies for consumer satisfaction

By the end of the lesson, the learner should be able to:
- Identify remedies available for consumer satisfaction
- Distinguish between proactive and reactive remedies
- Seek appropriate remedies when dissatisfied with products

In groups, learners are guided to:
- Share experiences on consumer satisfaction remedies
- Role play remedies for consumer satisfaction
- Analyse case study on Jane's laptop charger

What remedies are available when a customer is not satisfied?

- MASTER Business Studies Learner's Book pg. 143
- Case study: Jane's laptop
- Role play props

- Role play observation - Case study analysis - Written assignment

Business and Its Environment

Consumer Satisfaction - Proactive and reactive strategies for customer satisfaction
Consumer Satisfaction - Carrying out customer satisfaction survey

By the end of the lesson, the learner should be able to:
- Explain proactive strategies for preventing customer dissatisfaction
- Describe reactive strategies for solving customer problems
- Communicate concerns politely when products disappoint

In groups, learners are guided to:
- Search for information on proactive and reactive remedies
- Discuss offering quality, training staff and solving issues quickly
- Present on strategies for customer satisfaction

How can businesses prevent customer complaints?

- MASTER Business Studies Learner's Book pg. 145
- Strategy charts
- Reference materials
- MASTER Business Studies Learner's Book pg. 147
- Survey questionnaires
- Data analysis templates

- Oral presentation - Written questions - Group discussion

Government and Global Influence in Business

International Trade - Meaning and classification of international trade
International Trade - Importance of international trade
International Trade - Balance of trade and balance of payment

By the end of the lesson, the learner should be able to:
- Define international trade
- Classify international trade based on number of countries and direction of trade
- Connect international trade to availability of foreign products in local markets

In groups, learners are guided to:
- Brainstorm and present on the meaning of international trade
- Search from the internet or relevant textbooks for information on classification of international trade
- Discuss findings in groups

What are the benefits of international trade?

- Master Business Studies pg. 168
- Digital resources
- Charts
- Master Business Studies pg. 170
- Reference books
- Master Business Studies pg. 171

- Oral questions - Observation

Government and Global Influence in Business

International Trade - Advantages of international trade
International Trade - Disadvantages of international trade
International Trade - Terms of sale in international trade

By the end of the lesson, the learner should be able to:
- State advantages of international trade
- Explain how international trade benefits a country
- Connect trade benefits to variety of goods available in local markets

In groups, learners are guided to:
- Search from the internet or relevant books for advantages of international trade
- Debate on the advantages of international trade
- Discuss findings among group members

What are the benefits of international trade?

- Master Business Studies pg. 172
- Digital resources
- Reference books
- Master Business Studies pg. 173
- Master Business Studies pg. 174
- Charts

- Oral questions - Debate assessment

Government and Global Influence in Business

International Trade - Terms of sale in international trade
International Trade - Terms of payment in international trade
International Trade - Digital applications in international trade

By the end of the lesson, the learner should be able to:
- Explain FOB, C&F, CIF and Landed terms of sale
- Differentiate between various terms of sale
- Connect terms of sale to final prices paid by consumers

In groups, learners are guided to:
- Use available resources to search for information on the terms of sale used in international trade
- Discuss findings with group members
- Present findings to other groups in class

What are the benefits of international trade?

- Master Business Studies pg. 175
- Digital resources
- Reference books
- Charts
- Master Business Studies pg. 177
- Internet access

- Oral questions - Observation

Government and Global Influence in Business

International Trade - Local products for export

By the end of the lesson, the learner should be able to:
- Identify local products that can be developed for export
- Prepare questionnaires to collect data on local products
- Connect local agricultural products to export opportunities

In groups, learners are guided to:
- Prepare questionnaires to collect data on local products
- Carry out a survey in the community on local products that can be developed for export
- Discuss the outcomes of the survey

What are the benefits of international trade?

- Master Business Studies pg. 178
- Survey tools
- Questionnaires

- Oral questions - Project work assessment

Government and Global Influence in Business

International Trade - Local products for export
International Trade - Importance of international trade to an economy

By the end of the lesson, the learner should be able to:
- Map local products that can be developed for export
- Analyse survey findings on local products
- Relate local crafts and products to income generation through export

In groups, learners are guided to:
- Analyse questionnaires from the survey
- Interpret results and identify local products with strong potential for export
- Present results to classmates

What are the benefits of international trade?

- Master Business Studies pg. 178
- Survey tools
- Digital resources
- Master Business Studies pg. 179
- Digital resources
- Reference books

- Oral questions - Portfolio assessment

Financial Records in Business

Business Transactions - Meaning and types of business transactions
Business Transactions - Cash and credit transactions
Business Transactions - Methods of payment for goods and services

By the end of the lesson, the learner should be able to:
- Define the term business transaction
- Identify types of business transactions
- Relate business transactions to daily buying and selling activities

In groups, learners are guided to:
- Discuss the meaning of business transactions
- Brainstorm the types of business transactions from given scenarios
- Search from the internet or relevant textbooks about the meaning and types of business transactions

Which are the methods used in making payment for goods and services?

- Master Business Studies pg. 180
- Digital resources
- Internet access
- Master Business Studies pg. 181
- Case study extracts
- Master Business Studies pg. 182
- Pictures and photographs

- Oral questions - Observation

Financial Records in Business

Business Transactions - Methods of payment for goods and services
Business Transactions - Survey on methods of payment in schools
Business Transactions - Advantages and disadvantages of payment methods

By the end of the lesson, the learner should be able to:
- Explain credit/debit cards, bank transfers and online payment methods
- Differentiate between various electronic payment methods
- Link electronic payment methods to modern shopping experiences

In groups, learners are guided to:
- Search from the internet or relevant textbooks for information on electronic methods of payment
- Discuss methods of payment among group members
- Share work with other groups in class

Which are the methods used in making payment for goods and services?

- Master Business Studies pg. 183
- Digital resources
- Charts
- Master Business Studies pg. 184
- Questionnaires
- Survey tools
- Master Business Studies pg. 185

- Oral questions - Written assignments

Financial Records in Business

Effects of Business Transactions - Statement of financial position
Effects of Business Transactions - Effects of asset transactions
Effects of Business Transactions - Effects of liability transactions

By the end of the lesson, the learner should be able to:
- Define statement of financial position
- Identify components of a statement of financial position
- Relate statement of financial position to personal wealth calculation

In groups, learners are guided to:
- Remind peers the meaning, other name and components of a statement of financial position
- Calculate capital from given assets and liabilities
- Prepare a simple statement of financial position

How do business transactions affect the statement of financial position of a business?

- Master Business Studies pg. 189
- Digital resources
- Worked examples
- Master Business Studies pg. 190
- Master Business Studies pg. 192
- Reference books

- Oral questions - Written assignments

Financial Records in Business

Effects of Business Transactions - Effects of capital transactions
Effects of Business Transactions - Computing effects of transactions
Effects of Business Transactions - Adjustments to statement of financial position

By the end of the lesson, the learner should be able to:
- Analyse effects of capital transactions on the statement of financial position
- Explain how owner investment, drawings, profits and losses affect capital
- Link capital changes to growth or decline of family businesses

In groups, learners are guided to:
- Discuss transactions that affect the amount of capital
- State the effects of owner investment, drawings, profits and losses on capital
- Present findings to classmates

How do business transactions affect the statement of financial position of a business?

- Master Business Studies pg. 193
- Digital resources
- Worked examples
- Master Business Studies pg. 195
- Calculators
- Master Business Studies pg. 197

- Oral questions - Observation

Financial Records in Business

Effects of Business Transactions - Adjustments to statement of financial position
Effects of Business Transactions - Preparing statement of financial position after adjustments
Source Documents and Books of Original Entry - Meaning and importance of source documents
Source Documents and Books of Original Entry - Meaning and importance of books of original entry

By the end of the lesson, the learner should be able to:
- Calculate new values of creditors, capital and loans after transactions
- Summarize effects of multiple transactions on the statement of financial position
- Relate adjustments to monitoring business health

In groups, learners are guided to:
- Calculate adjustments to creditors, capital and loan entries
- Discuss work with group members
- Present work to classmates

How do business transactions affect the statement of financial position of a business?

- Master Business Studies pg. 199
- Digital resources
- Calculators
- Master Business Studies pg. 200
- Worked examples
- Master Business Studies pg. 205
- Sample source documents
- Master Business Studies pg. 207
- Reference books

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Types of source documents

By the end of the lesson, the learner should be able to:
- Identify receipts and invoices as source documents
- Explain the purpose of receipts and invoices in business
- Relate receipts and invoices to documents received when buying goods

In groups, learners are guided to:
- Study the mind map showing types of source documents
- Search from the internet or relevant textbooks for information on receipts and invoices
- Discuss findings with group members

What are the source documents used in bookkeeping?

- Master Business Studies pg. 209
- Digital resources
- Sample receipts and invoices
- Master Business Studies pg. 210
- Sample credit and debit notes
- Master Business Studies pg. 211
- Sample documents

- Oral questions - Observation

Financial Records in Business

Source Documents and Books of Original Entry - Types of books of original entry
Source Documents and Books of Original Entry - Sales journal
Source Documents and Books of Original Entry - Sales journal

By the end of the lesson, the learner should be able to:
- Identify types of books of original entry
- Explain the purpose of each book of original entry
- Connect books of original entry to organized business record keeping

In groups, learners are guided to:
- Search from the internet or relevant textbooks for information about the types of books of original entry
- Brainstorm and present on the types of books of original entry
- Make summary notes on the types of books of original entry

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 212
- Digital resources
- Charts
- Master Business Studies pg. 213
- Worked examples
- Master Business Studies pg. 214
- Practice exercises

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Sales returns journal
Source Documents and Books of Original Entry - Purchases journal

By the end of the lesson, the learner should be able to:
- Draw the format of a sales returns journal
- Record business transactions in a sales returns journal
- Connect sales returns journal to tracking goods returned by customers

In groups, learners are guided to:
- Search from the internet or relevant textbooks the format of a sales returns journal
- Record given transactions in a sales returns journal
- Discuss work with group members

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 215
- Digital resources
- Worked examples
- Master Business Studies pg. 217

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Purchases returns journal

By the end of the lesson, the learner should be able to:
- Draw the format of a purchases returns journal
- Record business transactions in a purchases returns journal
- Connect purchases returns journal to tracking goods returned to suppliers

In groups, learners are guided to:
- Search from the internet or relevant textbooks the format of a purchases returns journal
- Record given transactions in a purchases returns journal
- Discuss work with group members

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 219
- Digital resources
- Worked examples

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Cash receipts journal
Source Documents and Books of Original Entry - Cash payments journal

By the end of the lesson, the learner should be able to:
- Draw the format of a cash receipts journal
- Record business transactions in a cash receipts journal
- Relate cash receipts journal to tracking money received by businesses

In groups, learners are guided to:
- Search from relevant textbooks for information on how to record business transactions in a cash receipts journal
- Record given transactions in a cash receipts journal
- Discuss work in groups

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 222
- Digital resources
- Worked examples
- Master Business Studies pg. 224

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - General journal

By the end of the lesson, the learner should be able to:
- Draw the format of a general journal
- Record business transactions in a general journal
- Apply general journal skills to record non-routine business transactions

In groups, learners are guided to:
- Search from relevant textbooks for information on how to record business transactions in a general journal
- Record transactions involving purchase and sale of fixed assets on credit, and opening entries
- Discuss work with group members

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 226
- Digital resources
- Worked examples

- Oral questions - Portfolio assessment