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SCHEME OF WORK
Business Studies
Form 3 2026
TERM III
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1 2
THE LEDGER.
The concept of double entry.
By the end of the lesson, the learner should be able to:
Apply the rule of double entry.
In groups, learners are guided to:
Further worked examples;
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 120
1 3-4
THE LEDGER.
The concept of double entry.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Apply the rule of double entry.
Record accounting transactions in ledger A/Cs.
In groups, learners are guided to:
Further worked examples;
Supervised practice.
Assignment.
Exposition;
Oral questions;
Guided discovery.
text book
Ledger.
New Inventor KLB BOOK III Pg 120
New Inventor KLB BOOK III Pg 120-5
2 1
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
In groups, learners are guided to:
Exposition;
Oral questions;
Guided discovery.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
2 2
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
In groups, learners are guided to:
Exposition;
Oral questions;
Guided discovery.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
2 3-4
THE LEDGER.
Purchase returns.
Sale returns.
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account.
Record sales returns in ledger account.
In groups, learners are guided to:
Oral questions;
Guided discovery;
Numerous examples.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 129-130
New Inventor KLB BOOK III Pg 130
3 1
THE LEDGER.
Expenses in ledger account.
By the end of the lesson, the learner should be able to:
Record expenses in ledger account.
In groups, learners are guided to:
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130-1
3 2
THE LEDGER.
Revenues in ledger accounts.
By the end of the lesson, the learner should be able to:
Record revenues in the ledger account.
In groups, learners are guided to:
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 131
3 3-4
THE LEDGER.
Drawings in ledger accounts.
Balancing ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Balance ledger accounts.
In groups, learners are guided to:
Practical activity;
Worked examples;
Supervised practice.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 132
New Inventor KLB BOOK III Pg 133-4
4

MID-TERM EXAMS
4 3-4
THE LEDGER.
Balancing an account with only one entry.
By the end of the lesson, the learner should be able to:
Balance an account with only one entry.
In groups, learners are guided to:
Oral questions;
Guided discovery;
Worked examples.
The Ledger.
New Inventor KLB BOOK III Pg 134-6
5 1
THE LEDGER.
Uses of ledger accounts.
By the end of the lesson, the learner should be able to:
Outline uses of ledgers.
In groups, learners are guided to:
Probing questions;
Guided discussion.
chart
5 2
THE LEDGER.
Trial balance. Purpose of a trial balance.
Limitations of a trial balance.
By the end of the lesson, the learner should be able to:
Identify features of a trial balance.
Explain the purpose of a trial balance.
In groups, learners are guided to:
Q/A: review meaning of a trial balance;
Guided discussion.
chart
New Inventor KLB BOOK III Pg 137-8
5 3-4
THE LEDGER.
Classification of ledger accounts.
The general ledger.
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts.
Outline types of ledgers.
Outline features of the general ledger.
In groups, learners are guided to:
Probing questions;
Discussion.
Oral questions;
Guided discussion.
chart
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 140
New Inventor KLB BOOK III Pg 141
6 1
THE LEDGER.
Topic review.
By the end of the lesson, the learner should be able to:
Answer review questions correctly.
In groups, learners are guided to:
Answer questions from revision exercise.
New Inventor KLB BOOK III Pg 142-9
6 2
THE LEDGER.
Topic review.
By the end of the lesson, the learner should be able to:
Answer review questions correctly.
In groups, learners are guided to:
Answer questions from revision exercise.
New Inventor KLB BOOK III Pg 142-9
6 3-4
THE LEDGER.
THE CASH BOOK
Topic review.
Types of cash books. Single- column cash book.
By the end of the lesson, the learner should be able to:
Answer review questions correctly.


List types of cashbooks.
Identify features of a single-column cash book.
Post entries in a single-column cash book.
In groups, learners are guided to:
Answer questions from revision exercise.



Worked examples.
Written assignment.




Single-column cash book.
New Inventor KLB BOOK III Pg 142-9
New Inventor KLB BOOK III Pg 151-2
7 1
THE CASH BOOK
The two- column cash book.
By the end of the lesson, the learner should be able to:
Balance off the two- column cash book.
In groups, learners are guided to:
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.

Two-column cash book.
New Inventor KLB BOOK III Pg 155-6
7 2
THE CASH BOOK
Ledger accounts from three-column cash book.
By the end of the lesson, the learner should be able to:
Post transactions from three-column cash book to ledger accounts.
In groups, learners are guided to:
Probing questions;
Illustrated examples;
Guided discussion.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 160-2
7-8

SBA TESTS/ KNEC ASSESSMENT

9

SBA TESTS/ KNEC ASSESSMENT AND UPLOADING OF MARKS

10 1
THE CASH BOOK
The three-column cash book.
By the end of the lesson, the learner should be able to:
Record transactions in a three-column cash book.
Balance off the three- column cash book.
In groups, learners are guided to:
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
3-column cash book.
New Inventor KLB BOOK III Pg 156-9

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