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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 |
Reporting and revision of previous term exams |
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| 2 | 1 |
BUSINESS TRANSACTIONS
|
Meaning of business transactions
Effects of transactions on balance sheet - Introduction |
By the end of the
lesson, the learner
should be able to:
- Define business transactions -Distinguish between cash and credit transactions -Identify different types of business transactions -Give examples of various business transactions -Explain the importance of recording transactions |
Brainstorming on business activities; Group discussion on transaction types; Real-life examples sharing; Classification exercises; Case study analysis
|
Textbook, Transaction examples, Classification charts, Real business documents
Textbook, Balance sheet templates, Transaction cards, Demonstration materials |
Trendy Business Studies Form 3 Student's Book Pg 109
|
|
| 2 | 2 |
BUSINESS TRANSACTIONS
|
Purchase of assets using business cash
Owner's additional investment |
By the end of the
lesson, the learner
should be able to:
- Analyze the effect of cash asset purchases -Demonstrate double-effect on balance sheet -Show how business funds circulate -Explain why balance sheet totals remain unchanged -Apply knowledge to practical scenarios |
Worked examples demonstration; Practical exercises; Step-by-step analysis; Group activities; Problem solving sessions
|
Textbook, Calculator, Practice worksheets, Balance sheet formats
Textbook, Calculator, Investment scenarios, Case study materials |
Trendy Business Studies Form 3 Student's Book Pg 110-111
|
|
| 2 | 3 |
BUSINESS TRANSACTIONS
|
Purchase of assets on credit
|
By the end of the
lesson, the learner
should be able to:
- Analyze credit purchase effects -Demonstrate simultaneous increase in assets and liabilities -Show impact on balance sheet totals -Explain creation of business obligations -Apply to different credit scenarios |
Worked examples; Credit transaction analysis; Balance sheet exercises; Group problem solving; Practical applications
|
Textbook, Calculator, Credit scenarios, Balance sheet templates
|
Trendy Business Studies Form 3 Student's Book Pg 112-113
|
|
| 2 | 4 |
BUSINESS TRANSACTIONS
|
Cash withdrawals and deposits
Drawings and personal use withdrawals |
By the end of the
lesson, the learner
should be able to:
- Explain withdrawal of cash from bank for business use -Analyze deposit of business cash into bank -Demonstrate circulation of funds within business -Show effect on specific balance sheet items -Apply to cash management scenarios |
Practical exercises; Cash flow demonstrations; Bank transaction analysis; Group activities; Problem solving sessions
|
Textbook, Cash flow charts, Bank transaction examples, Calculator
Textbook, Calculator, Drawings scenarios, Case study materials |
Trendy Business Studies Form 3 Student's Book Pg 113-114
|
|
| 3 | 1 |
BUSINESS TRANSACTIONS
|
Borrowing for business use
Payment of liabilities |
By the end of the
lesson, the learner
should be able to:
- Explain effects of borrowing cash for business -Analyze inflow of resources into business -Demonstrate increase in assets and liabilities -Show impact on balance sheet totals -Apply to various borrowing scenarios |
Borrowing scenario analysis; Practical calculations; Group problem solving; Loan impact exercises; Financial planning activities
|
Textbook, Calculator, Loan scenarios, Financial planning worksheets
Textbook, Calculator, Debt scenarios, Balance sheet templates |
Trendy Business Studies Form 3 Student's Book Pg 115-116
|
|
| 3 | 2 |
BUSINESS TRANSACTIONS
|
Complex liability transactions
|
By the end of the
lesson, the learner
should be able to:
- Explain payment of liability by incurring new liability -Analyze payment of liability by owner's private cash -Demonstrate various liability settlement methods -Show effects on balance sheet equilibrium -Apply to complex business scenarios |
Complex scenario analysis; Advanced calculations; Group problem solving; Comparative exercises; Real business applications
|
Textbook, Calculator, Complex scenarios, Comparative charts
|
Trendy Business Studies Form 3 Student's Book Pg 117-118
|
|
| 3 | 3 |
BUSINESS TRANSACTIONS
|
Complex liability transactions
|
By the end of the
lesson, the learner
should be able to:
- Explain payment of liability by incurring new liability -Analyze payment of liability by owner's private cash -Demonstrate various liability settlement methods -Show effects on balance sheet equilibrium -Apply to complex business scenarios |
Complex scenario analysis; Advanced calculations; Group problem solving; Comparative exercises; Real business applications
|
Textbook, Calculator, Complex scenarios, Comparative charts
|
Trendy Business Studies Form 3 Student's Book Pg 117-118
|
|
| 3 | 4 |
BUSINESS TRANSACTIONS
|
Sale of assets and debtor transactions
|
By the end of the
lesson, the learner
should be able to:
- Analyze sale of assets for cash and on credit -Explain receipt of cash from debtors -Demonstrate profit and loss effects -Show impact on various balance sheet items -Apply to sales and collection scenarios |
Sales transaction analysis; Profit/loss calculations; Debtor management exercises; Group activities; Practical applications
|
Textbook, Calculator, Sales scenarios, Debtor management worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 118-120
|
|
| 4 | 1 |
BUSINESS TRANSACTIONS
|
Compound transactions
|
By the end of the
lesson, the learner
should be able to:
- Explain compound transactions and their effects -Analyze transactions with multiple effects -Demonstrate complex balance sheet impacts -Show triple or more effects on balance sheet -Apply to advanced business scenarios |
Advanced transaction analysis; Complex calculations; Multi-effect demonstrations; Group problem solving; Advanced scenarios
|
Textbook, Calculator, Complex transaction examples, Advanced worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 120-121
|
|
| 4 | 2 |
BUSINESS TRANSACTIONS
|
Causes of changes in capital
|
By the end of the
lesson, the learner
should be able to:
- Identify factors that influence capital levels -Explain effects of additional investment on capital -Analyze impact of profits and losses on capital -Demonstrate effects of drawings on capital -Evaluate capital management strategies |
Capital change analysis; Factor identification exercises; Impact assessment activities; Group discussions; Strategic planning exercises
|
Textbook, Calculator, Capital analysis worksheets, Strategy planning materials
|
Trendy Business Studies Form 3 Student's Book Pg 124
|
|
| 4 | 3 |
BUSINESS TRANSACTIONS
|
Initial and final capital determination
|
By the end of the
lesson, the learner
should be able to:
- Define initial and final capital -Explain trading periods and their importance -Calculate initial capital from given information -Determine final capital using various methods -Apply capital determination formulas |
Capital calculation exercises; Formula application; Trading period analysis; Practical calculations; Problem solving sessions
|
Textbook, Calculator, Capital determination worksheets, Formula charts
|
Trendy Business Studies Form 3 Student's Book Pg 124-125
|
|
| 4 | 4 |
BUSINESS TRANSACTIONS
|
Capital calculation methods
|
By the end of the
lesson, the learner
should be able to:
- Apply formulas for initial and final capital calculation -Solve complex capital determination problems -Analyze interplay of investment, profit, losses and drawings -Demonstrate step-by-step calculation procedures -Interpret capital calculation results |
Advanced calculations; Formula manipulation; Complex problem solving; Step-by-step demonstrations; Result interpretation exercises
|
Textbook, Calculator, Advanced problem sets, Formula reference sheets
|
Trendy Business Studies Form 3 Student's Book Pg 125-126
|
|
| 5 | 1 |
BUSINESS TRANSACTIONS
|
Pertinent issues and business ethics
|
By the end of the
lesson, the learner
should be able to:
- Discuss honesty and transparency in transaction recording -Explain importance of accurate transaction records -Analyze consequences of false transaction recording -Evaluate ethical considerations in business transactions -Propose solutions to unethical practices |
Group discussions on business ethics; Case study analysis of unethical practices; Debate on transparency; Problem solving on ethical dilemmas; Action planning sessions
|
Textbook, Case study materials, Debate materials, Ethical scenario cards
|
Trendy Business Studies Form 3 Student's Book Pg 126
|
|
| 5 | 2 |
THE LEDGER
|
Meaning, purpose and format of ledger accounts
|
By the end of the
lesson, the learner
should be able to:
- Define a ledger and ledger account -Explain the purpose of keeping a ledger -Identify features of a ledger account -Draw the correct format of a ledger account -Explain the four columns and T-shape format -Distinguish between debit and credit sides |
Introduction to ledger concept; Demonstration of T-format; Group discussion on ledger importance; Drawing ledger account format; Practical identification exercises; Format construction activities
|
Textbook, Ledger books, Rulers, Chart paper, T-format templates
|
Trendy Business Studies Form 3 Student's Book Pg 127-129
|
|
| 5 | 3 |
THE LEDGER
|
Rules of recording and double entry concept
|
By the end of the
lesson, the learner
should be able to:
- State rules for posting to various ledger accounts -Explain debiting and crediting procedures -Define double-entry book keeping -Demonstrate that debits must equal credits -Apply rules to asset, liability, capital, expense and revenue accounts -Show how every transaction affects at least two accounts |
Rule explanation and demonstration; Double-entry demonstrations; Practical posting exercises; Classification activities; Balance verification exercises; Transaction analysis sessions
|
Textbook, Ledger books, Rules summary charts, Double-entry worksheets, Calculator
|
Trendy Business Studies Form 3 Student's Book Pg 129-131
|
|
| 5 | 4 |
THE LEDGER
|
Recording business transactions and opening accounts
Recording purchases, sales and returns |
By the end of the
lesson, the learner
should be able to:
- Record simple transactions in ledger accounts -Apply double-entry rules correctly -Open ledger accounts from balance sheet information -Record opening balances correctly -Demonstrate proper posting procedures -Show cross-referencing between accounts |
Guided posting exercises; Transaction recording practice; Opening balance exercises; Balance sheet to ledger conversion; Cross-referencing demonstrations; Step-by-step posting guidance
|
Textbook, Ledger books, Transaction examples, Balance sheet examples, Practice sets
Textbook, Ledger books, Purchase scenarios, Returns scenarios, Transaction cards |
Trendy Business Studies Form 3 Student's Book Pg 131-135
|
|
| 6 | 1 |
THE LEDGER
|
Recording expenses, revenues and drawings
Balancing ledger accounts |
By the end of the
lesson, the learner
should be able to:
- Record various business expenses in ledger accounts -Post revenue transactions correctly -Record drawings transactions correctly -Distinguish between expense and revenue accounts -Explain the nature of drawings account -Demonstrate effects on capital and cash accounts |
Expense and revenue recording; Drawings transaction recording; Classification exercises; Capital impact analysis; Practical posting activities; Comprehensive transaction sets
|
Textbook, Ledger books, Expense/revenue examples, Drawings scenarios, Classification worksheets
Textbook, Ledger books, Calculator, Balancing worksheets, Special scenario worksheets |
Trendy Business Studies Form 3 Student's Book Pg 137-139
|
|
| 6 | 2 |
THE LEDGER
|
Uses of ledger and trial balance preparation
|
By the end of the
lesson, the learner
should be able to:
- Explain the uses of ledger accounts -Define trial balance and its purpose -Extract account balances from ledger -Prepare trial balance from ledger accounts -Demonstrate trial balance equilibrium -Show procedure for trial balance preparation |
Trial balance preparation; Balance extraction exercises; Practical preparation activities; Uses discussion; Error checking sessions; Step-by-step trial balance construction
|
Textbook, Ledger books, Trial balance formats, Calculator, Extraction worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 141-142
|
|
| 6 | 3 |
THE LEDGER
|
Trial balance limitations and errors
Classification of accounts and types of ledgers |
By the end of the
lesson, the learner
should be able to:
- Identify limitations of trial balance -Explain errors that do not affect trial balance agreement -Discuss hidden errors in trial balance -Analyze errors that cause trial balance disagreement -Demonstrate error detection techniques -Show correction procedures for common errors |
Error analysis sessions; Limitation discussions; Error detection exercises; Hidden error identification; Correction demonstrations; Group problem solving
|
Textbook, Error example worksheets, Analysis charts, Correction materials, Error detection aids
Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials |
Trendy Business Studies Form 3 Student's Book Pg 142-143
|
|
| 6 | 4 |
THE CASH BOOK
|
Introduction, meaning and purpose of cash book
Types of cash books and single-column cash book |
By the end of the
lesson, the learner
should be able to:
- Define a cash book -Explain the purpose of keeping a cash book -Distinguish between cash and credit transactions -Identify the two-sided nature of cash book -Explain the uses of cash book in business -Describe the debit and credit sides of cash book |
Introduction to cash book concept; Group discussion on cash transactions; Demonstration of cash book structure; Practical identification of cash vs credit transactions; Analysis of cash book importance
|
Textbook, Sample cash books, Transaction examples, Chart showing cash book structure
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator |
Trendy Business Studies Form 3 Student's Book Pg 160-161
|
|
| 7 | 1 |
THE CASH BOOK
|
The two-column cash book
|
By the end of the
lesson, the learner
should be able to:
- Explain the two-column cash book structure -Identify cash and bank columns -Record transactions in two-column cash book -Understand contra entries and their recording -Balance cash and bank columns separately -Show proper use of folio references |
Two-column format demonstration; Contra entries explanation; Practical recording exercises; Balancing procedures for both columns; Group problem solving; Step-by-step construction activities
|
Textbook, Two-column cash book formats, Transaction sets, Calculator, Contra entry examples
|
Trendy Business Studies Form 3 Student's Book Pg 163-165
|
|
| 7 | 2 |
THE CASH BOOK
|
Bank overdraft and advanced two-column cash book
The three-column cash book and discount columns |
By the end of the
lesson, the learner
should be able to:
- Define bank overdraft and its causes -Record bank overdraft in cash book -Handle complex two-column cash book transactions -Prepare two-column cash book with overdraft situations -Balance cash book with overdraft correctly -Apply knowledge to real business scenarios |
Bank overdraft explanation; Complex transaction analysis; Overdraft recording demonstrations; Advanced problem solving; Real business scenario exercises; Error correction activities
|
Textbook, Calculator, Complex transaction examples, Overdraft scenarios, Business case studies
Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets |
Trendy Business Studies Form 3 Student's Book Pg 165-167
|
|
| 7 | 3 |
THE CASH BOOK
|
Double-entry and ledger posting from cash book
Pertinent issues and comprehensive practice |
By the end of the
lesson, the learner
should be able to:
- Explain double-entry of cash book items -Post cash receipts and payments to ledger accounts -Handle dishonoured cheques and their treatment -Show proper ledger posting procedures -Demonstrate completion of double-entry from cash book -Apply posting rules to various cash book transactions |
Double-entry demonstrations; Ledger posting exercises; Dishonoured cheque scenarios; Practical posting activities; Step-by-step posting guidance; Error correction exercises
|
Textbook, Ledger books, Posting examples, Dishonoured cheque scenarios, Practice worksheets
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets |
Trendy Business Studies Form 3 Student's Book Pg 168-169
|
|
| 7 | 4 |
THE CASH BOOK
|
Pertinent issues and comprehensive practice
|
By the end of the
lesson, the learner
should be able to:
|
|
|
|
|
| 8-9 |
End year exams and school closing |
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