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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
NET WORTH OF A BUSINESS.
Basic terms used in business.
By the end of the lesson, the learner should be able to:



Define basic terms used in business.
State characteristics of assets / liabilities.
In groups, learners are guided to:



Brief discussion on the terms debtor, creditor, asset, liability and capital.
New Inventor KLB BOOK III Pg 92-95
1 3
NET WORTH OF A BUSINESS.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
In groups, learners are guided to:
Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.
text book
New Inventor KLB BOOK III Pg 95-97
1 4
NET WORTH OF A BUSINESS.
Balance sheet.
By the end of the lesson, the learner should be able to:
Define the term balance sheet.
Prepare a balance sheet.
In groups, learners are guided to:
Guided preparation of a balance sheet.
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 97-98
2 1
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.
In groups, learners are guided to:
Probing questions;
Discussion.
New Inventor KLB BOOK III Pg 99
2 2
NET WORTH OF A BUSINESS.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Relate book-keeping equation with balance sheet
In groups, learners are guided to:
Guided discovery;
New Inventor KLB BOOK III pg 99
2 3
NET WORTH OF A BUSINESS.
Net worth of a business.
By the end of the lesson, the learner should be able to:
Determine a business net worth using book-keeping equation and a balance sheet.
In groups, learners are guided to:
Discussion.
New Inventor KLB BOOK III Pg 99-100
2 4
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Topic review.
Types of business transactions.
By the end of the lesson, the learner should be able to:
Answer questions correctly.
In groups, learners are guided to:
Answer numerical questions.
Exercise review.
chart
New Inventor KLB BOOK III Pg 100-102
3 1
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.
In groups, learners are guided to:
Worked examples;
Supervised exercise;
Guided discovery.
chart
New Inventor KLB BOOK III Pg 103-108
3 2
BUSINESS TRANSACTIONS
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:



Explain how drawings affect capital.
In groups, learners are guided to:


Worked examples
Supervised practice.
Exercise.
New Inventor KLB BOOK III Pg 108-9
3 3
BUSINESS TRANSACTIONS
Additional investments.
Profit & losses.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
In groups, learners are guided to:
Work through an example.
Exercise.
text book
New Inventor KLB BOOK III Pg 109
3 4
BUSINESS TRANSACTIONS
Initial and final capital of a business.
By the end of the lesson, the learner should be able to:
Compute the capital at the end of a given period.
In groups, learners are guided to:
Work through examples;
Group activities;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 111
4 1
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
4 2
THE LEDGER.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
In groups, learners are guided to:
Exposition;
Oral questions;
Guided discovery.
Ledger.
New Inventor KLB BOOK III Pg 120-5
4 3
THE LEDGER.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
In groups, learners are guided to:
Exposition;
Oral questions;
Guided discovery.
Ledger.
New Inventor KLB BOOK III Pg 120-5
4 4
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase 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
5 1
THE LEDGER.
Sale returns.
Expenses in ledger account.
By the end of the lesson, the learner should be able to:
Record sales returns in ledger account.
In groups, learners are guided to:
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130
5 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
5 3
THE LEDGER.
Drawings in ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
In groups, learners are guided to:
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 132
5 4
THE LEDGER.
Balancing ledger accounts.
By the end of the lesson, the learner should be able to:
Balance ledger accounts.
In groups, learners are guided to:
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 133-4
6 1
THE LEDGER.
Balancing an account with only one entry.
Uses of ledger accounts.
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.
chart
New Inventor KLB BOOK III Pg 134-6
6 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
6 3
THE LEDGER.
Classification of ledger accounts.
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts.
Outline types of ledgers.
In groups, learners are guided to:
Probing questions;
Discussion.
chart
New Inventor KLB BOOK III Pg 140
6 4
THE LEDGER.
The general ledger.
By the end of the lesson, the learner should be able to:
Outline features of the general ledger.
In groups, learners are guided to:
Oral questions;
Guided discussion.
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 141
7 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
7 2
THE CASH BOOK
Types of cash books. Single- 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.
New Inventor KLB BOOK III Pg 151-2
7 3
THE CASH BOOK
The two- column cash book.
Ledger accounts from three-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.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 155-6
7 4
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
8-9

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