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SCHEME OF WORK
Business Studies
Form 4 2025
TERM II
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
2 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Debit note and credit note.
Payment voucher & petty cash voucher.
By the end of the lesson, the learner should be able to:
Define a debit note and a credit note.
Explain purposes of credit notes and credit note.
Examine a debit note and a credit note.
Brief discussion on features of the notes.
Debit note and credit note.
Payment voucher & petty cash voucher.
New Inventor K.L.B. BK IV. Pg. 5-6
2 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Books of original entry. Sales journal.
By the end of the lesson, the learner should be able to:
Highlight features of a sales journal.
Prepare a sales journal given credit sales.


Brief discussion;
Illustrated example.



Sales journal.
New Inventor K.L.B. BK IV. Pg. 8-10
2 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
By the end of the lesson, the learner should be able to:
Transfer entries from a sales journal to a sales ledger and general ledger.
Discussion on illustrated examples.
Sales ledger.
New Inventor K.L.B. BK IV. Pg 10-12
2 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Sales returns journal.
Posting entries to the general ledger and sales ledger.
By the end of the lesson, the learner should be able to:
Explain purpose of a sales returns journal.
Prepare a sales return journal.
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions.
Sales returns journal sample page.
Sales return journal sample page.
New Inventor K.L.B. BK IV. Pg. 13-14
3 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases journal.
By the end of the lesson, the learner should be able to:
Prepare a purchases journal given some transactions.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Purchases journal sample page.
New Inventor K.L.B. BK IV. Pg. 15-17
3 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases return journal.
By the end of the lesson, the learner should be able to:
Prepare a purchases journal given some transactions.
Post entries from the journal to the purchases return ledger.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Purchases return journal sample page.
New Inventor K.L.B. BK IV. Pg. 17-19
3 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash receipt journal.
Cash payment journal.
By the end of the lesson, the learner should be able to:
Identify features of a cash receipt journal.
Post entries from the journal to the general ledger, cash book and debtors ledger.
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Cash receipt journal.
Illustrated cash payment ledger.
New Inventor K.L.B. BK IV. Pg. 20-21
3 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
The petty cash book with imprest system.
By the end of the lesson, the learner should be able to:
Make entries in a petty cash book.
Post entries from the book to ledger accounts.
Illustrated examples;
Group assignments.
Illustrated petty cash book.
New Inventor K.L.B. BK IV. Pg.26-30
4 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Analysis cash book.
General journal.
By the end of the lesson, the learner should be able to:
Record transactions in an analysis cash book.
Exposition of new concepts;
Worked examples;
Discussion;
Written exercise.
Cash analysis sample page.
General journal sample page.
New Inventor K.L.B. BK IV. PG. 32-36
4 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Transactions passed through the general journal.
By the end of the lesson, the learner should be able to:
Identify transactions that are passed through the general journal.
Exposition of new concepts;
Detailed discussion.
text book
New Inventor K.L.B. BK IV. Pg. 37-40
4 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Importance of journals.
By the end of the lesson, the learner should be able to:
State reasons for maintaining journals.
Probing questions;
Brief discussion;
Topic review & summary;
Review of written exercises.
text book
New Inventor K.L.B. BK IV. Pg. 41-53
4 4
FINANCIAL STATEMENTS
Basic financial ratios: - Mark-up.
- Margin.
By the end of the lesson, the learner should be able to:


Define the term mark-up.
Explain why mark up is important in a business.
Determine business mark up.


Q/A: definition of a ratio.
Teacher exposes and explains the new concepts then leads in an example.
chart,text book
text book
New Inventor K.L.B. BK IV. Pg. 70-71
5 1
FINANCIAL STATEMENTS
Using mark-up or margin to prepare a trading account.
By the end of the lesson, the learner should be able to:
Work out the mark-up given the margin and vice-versa.
Guided discovery on the relationship.
Illustrative examples.
text book
New Inventor K.L.B. BK IV. Pg.72-74
5 2
FINANCIAL STATEMENTS
Using mark-up or margin to prepare a trading account.
By the end of the lesson, the learner should be able to:
Work out the mark-up given the margin and vice-versa.
Guided discovery on the relationship.
Illustrative examples.
text book
New Inventor K.L.B. BK IV. Pg.72-74
5 3
FINANCIAL STATEMENTS
Current ratio or Working capital ratio.
Rate of stock turnover.
By the end of the lesson, the learner should be able to:
Define the term current ratio or working capital ratio.
Explain importance of current ratio.
Calculate current ratio given various balances.
Exposition & Worked examples;
Discussion.
text book,chart
chart
New Inventor K.L.B. BK IV. Pg. 75-76
5 4
FINANCIAL STATEMENTS
Stock turn-over and trading account.
By the end of the lesson, the learner should be able to:
Prepare the trading account given the rate of stock turn-over.
Illustrative examples & supervised practice.
text book
New Inventor K.L.B. BK IV. Pg. 78
6 1
FINANCIAL STATEMENTS
Return on Capital.
By the end of the lesson, the learner should be able to:
Define the term return on capital.
Calculate return on capital.
Explain implications of return on capital on a business.
Brief discussion;
simple problem solving;
Assignment.
chart, text book
New Inventor K.L.B. BK IV. Pg. 79
6 2
FINANCIAL STATEMENTS
Acid test or quick ratio.
By the end of the lesson, the learner should be able to:
Determine the quick ratio given current assets, stock and current liabilities.
Exposition of new concepts;
Simple calculations.
Business Magazines.
New Inventor K.L.B. BK IV. Pg. 79-80
6 3
FINANCIAL STATEMENTS
Acid test or quick ratio.
By the end of the lesson, the learner should be able to:
Determine the quick ratio given current assets, stock and current liabilities.
Exposition of new concepts;
Simple calculations.
Business Magazines.
New Inventor K.L.B. BK IV. Pg. 79-80
6 4
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.
text book
New Inventor K.L.B. BK IV. Pg 91-94
7 1
MONEY & BANKING
Money system Characteristics of money.
By the end of the lesson, the learner should be able to:
State characteristics of money.
Brainstorming and superficial discussion.
text book
New Inventor K.L.B. BK IV. Pg 95-96
7 2
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
7 3
MONEY & BANKING
Demand for money (liquidity preference)
Supply of money. Banking System.
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
chart,text book
New Inventor K.L.B. BK IV. Pg. 97-99
7 4
MONEY & BANKING
Development of Banking. Commercial Banks.
By the end of the lesson, the learner should be able to:
Outline a brief history on development of banking.

Identify methods employed by commercial banks to generate profits.
Identify services offered by commercial banks.


Exposition and probing questions;
Detailed discussion.
text book
New Inventor K.L.B. BK IV. Pg. 101-103
8 1
MONEY & BANKING
Services offered by commercial banks.
Non-banking financial institutions.
By the end of the lesson, the learner should be able to:
Describe other services offered by commercial banks.
Discussion on lending money, safekeeping of valuable items, money transfer facilities, e.g. standing order, cheques, savings and current accounts, time deposits.
text book
New Inventor K.L.B. BK IV. Pg. 103-9
8 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
8 3
MONEY & BANKING
Trends in banking.
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.
Brain storming;
Discussion.
chart,text book
New Inventor K.L.B. BK IV. Pg. 118-121
8 4
PUBLIC FINANCE
Purpose of public finance. Sources of public finance.
External borrowing.
By the end of the lesson, the learner should be able to:



Differentiate between internal and external borrowing.



Brainstorming.
Brief discussion.
Business Magazines.
text book
New Inventor K.L.B. BK IV. Pg.125-7
9

MIDTERM
10 1
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
10 2
PUBLIC FINANCE
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.
Exposition;
Explanations.
Newspaper cuttings & relevant magazines.
New Inventor K.L.B. BK IV. Pg.131
10 3
PUBLIC FINANCE
Principles of taxation.
Impact and incidence of tax. Classification of taxes on basis of structure.
By the end of the lesson, the learner should be able to:
Explain basic principles of taxation.
text book
New Inventor K.L.B. BK IV. pg 132-3
10 4
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
11 1
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.
Q/A and guided discussion.
text book
Pg. 138-141
11 2
INFLATION
Introduction Consumer Price index
By the end of the lesson, the learner should be able to:


Define the terms inflation and deflation.
Define the term CPI.
Compute CPI.


Guided discussion and computations.

Newspaper cuttings & relevant magazines.


145-6
11 3
INFLATION
Simple and weighted price relatives.
By the end of the lesson, the learner should be able to:
Compute the price index using simple average of price relatives.
Compute the price index using the weighted average method.
Guided computations.

Supervised practice.
Price relative tables.
Pg. 147
11 4
INFLATION
Types of inflation. Causes of demand- pull inflation.
Causes of cost- pull inflation.
By the end of the lesson, the learner should be able to:
outline types of inflation.



Explain the term demand-pull inflation.
Explain causes of demand ?pull inflation.
Teacher exposes new concepts related to inflation types.

Expository and descriptive approaches.
Newspaper cuttings & relevant magazines.
Pg. 147-8


Pg. 149-150
12 1
INFLATION
Levels of inflation & Effects of inflation on the economy of a country.
By the end of the lesson, the learner should be able to:
Highlight various levels of inflation.
Outline positive and negative effects of inflation.
Probing questions;
Discussion..
Newspaper cuttings & relevant magazines.
Pg. 152-3,

154-6
12 2
INFLATION
Controlling inflation.
By the end of the lesson, the learner should be able to:
Identify some policies adopted by the govt to reduce or control inflation.
Discussion on: control of money supply, control of demand, cost control.
Pg. 156-8
12 3
INTERNATIONAL TRADE
Types of International Trade. Advantages and disadvantages of International Trade.
Terms of International Trade.
By the end of the lesson, the learner should be able to:



Distinguish bilateral trade from multilateral trade.


State advantages and disadvantages of International Trade.



Brainstorming and guided discussion.


Q/A & guided discussion
Newspaper cuttings & relevant magazines.
text book



Pg. 163-4
12 4
INTERNATIONAL TRADE
Terms of trade among different countries.
By the end of the lesson, the learner should be able to:
Account for differences in terms of terms of trade among nations.
Probing questions and guided discussion.
newspaper
Pg. 167-8

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