Business and Its Environment

Types of Business Ownership - Role of sole proprietorship, partnerships and cooperatives in economy
Social Responsibility of Business - Need for social responsibility of a business

By the end of the lesson, the learner should be able to:
- Explain the roles of different business ownership types in the economy
- Analyse how these businesses contribute to job creation and development
- Support local businesses to strengthen the community economy

In groups, learners are guided to:
- Discuss roles of sole proprietorship, partnerships and cooperatives
- Present on job creation, wealth distribution and community development
- Create charts summarizing economic contributions

How do different types of businesses help Kenya's economy grow?

- MASTER Business Studies Learner's Book pg. 88
- Economic contribution charts
- Manila papers
- MASTER Business Studies Learner's Book pg. 90
- Case study: Bakeries comparison
- Digital resources

- Chart presentation - Oral questions - Written assignment

Business and Its Environment

Social Responsibility of Business - Social responsibility activities of a business
Social Responsibility of Business - How businesses support safe road use

By the end of the lesson, the learner should be able to:
- Examine social responsibility activities of a business in the community
- Classify activities as environmental, charitable or employee-focused
- Participate in community service activities

In groups, learners are guided to:
- Search on social responsibility activities of businesses
- Analyse mind map on social responsibility activities
- Discuss environmental initiatives and community support

What social responsibility activities can businesses do in the community?

- MASTER Business Studies Learner's Book pg. 92
- Mind maps on CSR activities
- Pictures of CSR projects
- MASTER Business Studies Learner's Book pg. 94
- Flashcards
- Road safety materials

- Oral presentation - Written assignment - Group discussion

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
Entrepreneurship - Importance of entrepreneurial skills for economic development

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
- MASTER Business Studies Learner's Book pg. 101
- Reference materials
- Charts on economic contribution

- Oral questions - Written exercises - Self-assessment

Business and Its Environment

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

By the end of the lesson, the learner should be able to:
- Identify types of entrepreneurs
- Distinguish between innovative and imitative entrepreneurs
- Appreciate different approaches to starting businesses

In groups, learners are guided to:
- Discuss and present on types of entrepreneurs
- Search for information on innovative and imitative entrepreneurs
- Analyse examples of each type

What is the difference between innovative and imitative entrepreneurs?

- MASTER Business Studies Learner's Book pg. 102
- Case studies of entrepreneurs
- Digital devices
- MASTER Business Studies Learner's Book pg. 103
- Entrepreneur profiles
- Matching worksheets

- Case study analysis - Oral questions - Written exercises

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
Production - Meaning and importance of production in an economy

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
- MASTER Business Studies Learner's Book pg. 113
- Pictures of production processes
- Charts on production importance

- Compilation exercise - Oral presentation - Written assignment

Business and Its Environment

Production - Benefits of production to the economy
Production - Factors of production (Land and labour)

By the end of the lesson, the learner should be able to:
- Analyse the benefits of production to the economy
- Explain how production creates jobs and supports trade
- Support locally produced goods to boost the economy

In groups, learners are guided to:
- Search for information on importance of production
- Discuss job creation, wealth and improved living standards
- Present on production and economic development

How does production contribute to job creation?

- MASTER Business Studies Learner's Book pg. 115
- Economic charts
- Digital resources
- MASTER Business Studies Learner's Book pg. 116
- Video clips
- Pictures of land and labour

- Oral presentation - Written assignment - Peer assessment

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)
Production - Computing types of costs in production

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
- MASTER Business Studies Learner's Book pg. 122
- Practice exercises
- Calculators

- Calculation exercises - Written questions - Peer assessment

Business and Its Environment

Production - Division of labour and specialisation
Production - Advantages and disadvantages of division of labour and specialisation

By the end of the lesson, the learner should be able to:
- Define division of labour and specialisation
- Distinguish between division of labour and specialisation
- Specialize in tasks where personal strengths lie

In groups, learners are guided to:
- Search for information on division of labour and specialisation
- Discuss meanings and differences
- Analyse Bilha's presentation on advantages and disadvantages

What is the difference between division of labour and specialisation?

- MASTER Business Studies Learner's Book pg. 124
- Comparison charts
- Digital resources
- MASTER Business Studies Learner's Book pg. 126
- Debate guidelines
- Chart materials

- Oral questions - Written exercises - Group discussion

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
Consumer Satisfaction - Proactive and reactive strategies for customer 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
- MASTER Business Studies Learner's Book pg. 145
- Strategy charts
- Reference materials

- Role play observation - Case study analysis - Written assignment

Business and Its Environment
Government and Global Influence in Business
Government and Global Influence in Business

Consumer Satisfaction - Carrying out customer satisfaction survey
Public Finance - Meaning and components of public finance
Public Finance - Importance of public finance

By the end of the lesson, the learner should be able to:
- Prepare a questionnaire for customer satisfaction survey
- Carry out a simple customer satisfaction survey
- Use feedback to improve personal service to others

In groups, learners are guided to:
- Prepare questionnaire to collect data on consumer satisfaction
- Distribute and collect survey responses
- Analyse findings and present report

How do businesses find out if their customers are satisfied?

- MASTER Business Studies Learner's Book pg. 147
- Survey questionnaires
- Data analysis templates
- Master Business Studies pg. 150
- Digital resources
- Internet access
- Master Business Studies pg. 151
- Charts

- Survey implementation - Report presentation - Written assignment

Government and Global Influence in Business

Public Finance - Sources of public finance
Public Finance - Meaning and importance of taxation
Public Finance - Principles of taxation
Public Finance - Requirements for tax compliance in Kenya

By the end of the lesson, the learner should be able to:
- Identify sources of public finance in Kenya
- Explain different ways through which the government collects revenue
- Link government revenue sources to services enjoyed in daily life

In groups, learners are guided to:
- Brainstorm different ways through which the government collects revenue
- Search from relevant textbooks for information about sources of public finance
- Present findings on sources of public finance in class

What is the role of taxation in economic development?

- Master Business Studies pg. 153
- Digital resources
- Mind maps
- Master Business Studies pg. 154
- Flash cards
- Master Business Studies pg. 155
- Reference books
- Master Business Studies pg. 157
- KRA posters
- iTax portal images

- Oral questions - Observation

Government and Global Influence in Business

Public Finance - Tax exemption in Kenya
Public Finance - Types of custom duties in Kenya
Public Finance - Trends and ethical issues in taxation
International Trade - Meaning and classification of international trade

By the end of the lesson, the learner should be able to:
- Define tax exemption
- Compile a list of people or goods exempted from taxation in Kenya
- Relate tax exemptions to support for vulnerable groups in society

In groups, learners are guided to:
- Brainstorm the category of people and goods that are exempted from taxation
- Use the internet or relevant books to search for information on tax exemption
- Compile a list of people and goods exempted from taxation in Kenya

What is the role of taxation in economic development?

- Master Business Studies pg. 159
- Digital resources
- Reference books
- Master Business Studies pg. 161
- Resource person
- Master Business Studies pg. 162
- Case study extracts
- Master Business Studies pg. 168
- Charts

- Oral questions - Observation

Government and Global Influence in Business

International Trade - Importance of international trade
International Trade - Balance of trade and balance of payment
International Trade - Advantages of international trade

By the end of the lesson, the learner should be able to:
- Explain the importance of international trade
- Describe how international trade promotes economic growth
- Link international trade to job opportunities in export industries

In groups, learners are guided to:
- Brainstorm and present on the importance of international trade
- Search from the internet or relevant textbooks for information on importance of international trade
- Share experiences on importance of business activities in society

What are the benefits of international trade?

- Master Business Studies pg. 170
- Digital resources
- Reference books
- Master Business Studies pg. 171
- Charts
- Master Business Studies pg. 172

- Oral questions - Written assignments

Government and Global Influence in Business

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

By the end of the lesson, the learner should be able to:
- State disadvantages of international trade
- Explain limitations of international trade to a country
- Relate trade limitations to challenges faced by local businesses

In groups, learners are guided to:
- Debate on the disadvantages of international trade
- Discuss findings among group members
- Present findings to other groups in class

What are the benefits of international trade?

- Master Business Studies pg. 173
- Digital resources
- Reference books
- Master Business Studies pg. 174
- Charts
- Master Business Studies pg. 175

- Oral questions - Debate assessment

Government and Global Influence in Business

International Trade - Digital applications in international trade
International Trade - Local products for export

By the end of the lesson, the learner should be able to:
- Explore digital applications used in international trade
- Describe how technology facilitates international trade
- Link digital platforms to online shopping from foreign countries

In groups, learners are guided to:
- Use digital devices or print media to search for information on the appropriate digital applications or platforms used in international trade
- Discuss findings with group members
- Present findings to classmates

What are the benefits of international trade?

- Master Business Studies pg. 177
- Digital resources
- Internet access
- Master Business Studies pg. 178
- Survey tools
- Questionnaires

- Oral questions - Observation

Government and Global Influence in Business
Financial Records in Business

International Trade - Local products for export
International Trade - Importance of international trade to an economy
Business Transactions - Meaning and types of business transactions

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
- Master Business Studies pg. 180
- Internet access

- Oral questions - Portfolio assessment

Financial Records in Business

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

By the end of the lesson, the learner should be able to:
- Differentiate between cash and credit transactions
- Explain characteristics of cash and credit transactions
- Connect cash and credit transactions to shopping experiences in local shops

In groups, learners are guided to:
- Read case studies and identify types of business transactions
- Discuss the difference between cash and credit transactions
- Present findings to other members in class

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

- Master Business Studies pg. 181
- Digital resources
- Case study extracts
- Master Business Studies pg. 182
- Pictures and photographs
- Master Business Studies pg. 183
- Charts

- Oral questions - Written assignments

Financial Records in Business

Business Transactions - Survey on methods of payment in schools
Business Transactions - Advantages and disadvantages of payment methods
Effects of Business Transactions - Statement of financial position
Effects of Business Transactions - Effects of asset transactions

By the end of the lesson, the learner should be able to:
- Prepare a questionnaire on methods of payment used in schools
- Identify methods of payment used in the school
- Connect school payment methods to family budgeting experiences

In groups, learners are guided to:
- Prepare a questionnaire with questions on methods of payment
- Visit the school accounts officer and ask questions using the questionnaire
- Discuss the outcomes of the questionnaire with group members

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

- Master Business Studies pg. 184
- Questionnaires
- Survey tools
- Master Business Studies pg. 185
- Digital resources
- Charts
- Master Business Studies pg. 189
- Worked examples
- Master Business Studies pg. 190

- Oral questions - Project work assessment

Financial Records in Business

Effects of Business Transactions - Effects of liability transactions
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 liability transactions on the statement of financial position
- Explain how taking and paying loans affect the statement of financial position
- Relate liability transactions to personal borrowing and repayment experiences

In groups, learners are guided to:
- Search for the effects of liability transactions on the statement of financial position from the internet or reference books
- Discuss findings on the effects of liability transactions
- Write summary notes on the effects of liability transactions

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

- Master Business Studies pg. 192
- Digital resources
- Reference books
- Master Business Studies pg. 193
- Worked examples
- Master Business Studies pg. 195
- Calculators
- Master Business Studies pg. 197

- Oral questions - Written assignments

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
Source Documents and Books of Original Entry - Sales returns 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
- Master Business Studies pg. 215

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Purchases journal
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 journal
- Record business transactions in a purchases journal
- Relate purchases journal to tracking credit purchases from suppliers

In groups, learners are guided to:
- Search from the internet or relevant textbooks the format of a purchases journal
- Record given credit purchases transactions in a purchases journal
- Present work to classmates

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 217
- Digital resources
- Worked examples
- Master Business Studies pg. 219

- 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