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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 2-3
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
1 4
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
Sale returns.
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 1
THE LEDGER.
Expenses in ledger account.
Revenues in ledger accounts.
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
2 2-3
THE LEDGER.
Drawings in ledger accounts.
Balancing ledger accounts.
Balancing an account with only one entry.
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
2 4
THE LEDGER.
Uses of ledger accounts.
Trial balance. Purpose of a trial balance.
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
3 1
THE LEDGER.
Limitations of a trial balance.
Classification of ledger accounts.
By the end of the lesson, the learner should be able to:
Outline limitations of a trial balance with reference to ?hidden? errors.
Outline errors that may cause a trial balance not to balance.
In groups, learners are guided to:
Exposition of new concepts;
Guided discussion.
chart
New Inventor KLB BOOK III Pg 138-9
3 2-3
THE LEDGER.
The general ledger.
Topic review.
By the end of the lesson, the learner should be able to:
Outline features of the general ledger.
Answer review questions correctly.
In groups, learners are guided to:
Oral questions;
Guided discussion.
Answer questions from revision exercise.
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 141
New Inventor KLB BOOK III Pg 142-9
3 4
THE CASH BOOK
Types of cash books. Single- column cash book.
The two- column cash book.
By the end of the lesson, the learner should be able to:


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:



Worked examples.
Written assignment.
Single-column cash book.
Two-column cash book.
New Inventor KLB BOOK III Pg 151-2
4

MID-TERM EXAMS
4 4
THE CASH BOOK
Ledger accounts from three-column cash book.
The 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.
3-column cash book.
New Inventor KLB BOOK III Pg 160-2
6

REVISION : Lesson 1&2 : Ledgers, Lesson 3&4: Business Transaction

7-8

SBA TESTS/ KNEC ASSESSMENT

9

SBA TESTS/ KNEC ASSESSMENT AND UPLOADING OF MARKS

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