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SCHEME OF WORK
Business Studies
Form 3 2025
TERM III
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1

OPENING AND REVISION OF END TERM EXAM
2 1
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.



Worked examples.
Written assignment.



Single-column cash book.
New Inventor KLB BOOK III Pg 151-2
2 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.



Worked examples.
Written assignment.



Single-column cash book.
New Inventor KLB BOOK III Pg 151-2
2 3-4
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.



Post transactions from three-column cash book to ledger accounts.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.
Probing questions;
Illustrated examples;
Guided discussion.

Two-column cash book.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 155-6
New Inventor KLB BOOK III Pg 160-2
3 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.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
lesson notes                                        text book
New Inventor KLB BOOK III Pg 156-9
3 2
MONEY & BANKING
Introduction. Barter trade.
By the end of the lesson, the learner should be able to:


Explain the concepts of money and banking.
Describe merits and demerits of barter trade.






Brain storming;
Brief discussion.
photo of all money denominations
New Inventor K.L.B. BK IV. Pg 91-94
3 3-4
MONEY & BANKING
Introduction. Barter trade.
Money system Characteristics of money.
By the end of the lesson, the learner should be able to:


Explain the concepts of money and banking.
Describe merits and demerits of barter trade.


State characteristics of money.





Brain storming;
Brief discussion.
Brainstorming and superficial discussion.
photo of all money denominations
New Inventor K.L.B. BK IV. Pg 91-94
New Inventor K.L.B. BK IV. Pg 95-96
4 1
MONEY & BANKING
Functions of money.
By the end of the lesson, the learner should be able to:
Explain major functions of money.
Probing questions;
Discussion.
chart
New Inventor K.L.B. BK IV. Pg. 96-97
4 2
MONEY & BANKING
Demand for money (liquidity preference)
By the end of the lesson, the learner should be able to:
Define the term demand for money.

Explain the motives that influence the desire to keep money instead of other assets.
Q/A: review the term demand.

Exposition and probing questions.
text book
New Inventor K.L.B. BK IV. Pg. 97-99
4 3-4
MONEY & BANKING
Supply of money. Banking System.
Development of Banking. Commercial Banks.
Services offered by commercial banks.
By the end of the lesson, the learner should be able to:
Define the term supply of money.
Identify various monetary items that are in circulation in an economy.
Identify elements of banking system in Kenya.
Outline a brief history on development of banking.

Identify methods employed by commercial banks to generate profits.
Identify services offered by commercial banks.
Q/A: review the term supply.
Expository approach
Analyse the hierarchy of banks in Kenya.
Give examples of banks in each category.




Exposition and probing questions;
Detailed discussion.
chart,text book
New Inventor K.L.B. BK IV. Pg. 99-100
New Inventor K.L.B. BK IV. Pg. 101-103
5 1
MONEY & BANKING
Non-banking financial institutions.
By the end of the lesson, the learner should be able to:
Cite examples of non-banking financial institutions.
State functions of non-banking financial institutions.
Outline differences between commercial bank and NBFI.
Exposition;
Brief discussion;
Probing questions.
text book
New Inventor K.L.B. BK IV. Pg. 109-113
5 2
MONEY & BANKING
Functions of the Central bank.
By the end of the lesson, the learner should be able to:
Identify objectives and functions of the Central Bank.
Exposition of new ideas;
Guided discussion.
text book
New Inventor K.L.B. BK IV. Pg 113-8
5 3-4
MONEY & BANKING
PUBLIC FINANCE
Trends in banking.
Purpose of public finance. Sources of public finance.
By the end of the lesson, the learner should be able to:
Describe banking policies on types of account, use of computers, ,ATMs, m-banking, Mpesa,
e-banking.




Differentiate between internal and external borrowing.
Brain storming;
Discussion.



Brainstorming.
Brief discussion.
chart,text book


Business Magazines.
New Inventor K.L.B. BK IV. Pg. 118-121
New Inventor K.L.B. BK IV. Pg.125-7
6 1
PUBLIC FINANCE
External borrowing.
By the end of the lesson, the learner should be able to:
Differentiate between reproductive debt and dead weight debt.
Identify types of govt?s expenditure.
Exposition;
Discussion.
video clip of budget being read
New Inventor K.L.B. BK IV. Pg. 127-8
6 2
PUBLIC FINANCE
Government expenditure. Principles of public expenditure.
By the end of the lesson, the learner should be able to:
Differentiate between recurrent and development expenditure.
Outline principles of public expenditure.
Exposition & discussion.
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg. 129-130
6 3-4
PUBLIC FINANCE
Taxation.
Principles of taxation.
By the end of the lesson, the learner should be able to:
Define the term taxation.
Identify methods that the give reasons for taxation.

Explain basic principles of taxation.
Exposition;
Explanations.
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg.131
New Inventor K.L.B. BK IV. pg 132-3
7 1
PUBLIC FINANCE
Impact and incidence of tax. Classification of taxes on basis of structure.
By the end of the lesson, the learner should be able to:
Differentiate between impact and incidence of tax.

Classify taxes according to structure.
State merits and demerits of taxing people according to structure.


Exposition of new ideas;
Give examples and explanations.
text book
Pg. 133-4
7 2
PUBLIC FINANCE
Classification of taxes on basis of impact on the tax payer. - Direct tax.
By the end of the lesson, the learner should be able to:
Classify taxes according to impact on the taxpayer.
State and explain merits and demerits of direct tax.
Guided discussion on direct taxes.
text book
Pg. 135-6
7 3-4
PUBLIC FINANCE
Classification of taxes on basis of impact on the tax payer. - Indirect tax.
Topic summary / review
By the end of the lesson, the learner should be able to:
State merits and demerits of Indirect tax.
Tackle review question,
Q/A and guided discussion.
Problem solving.Revision;
text book
Pg. 138-141
Pg. 142-144
8

END TERM EXAM
9

SCHOOL CLOSURE

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