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SCHEME OF WORK
Business Studies
Form 3 2025
TERM III
School


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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
2 1
THE LEDGER
Balancing ledger accounts
By the end of the lesson, the learner should be able to:
- Explain the procedure for balancing accounts
-Calculate account balances correctly
-Demonstrate balance carried down and brought down
-Balance accounts with only one entry
-Identify and handle closed accounts
-Show treatment of various balancing scenarios
Balancing demonstrations; Step-by-step calculations; Single entry balancing; Closed account identification; Practical balancing exercises; Comparative analysis
Textbook, Ledger books, Calculator, Balancing worksheets, Special scenario worksheets
Trendy Business Studies Form 3 Student's Book Pg 139-141
2 2
THE LEDGER
Balancing ledger accounts
By the end of the lesson, the learner should be able to:
- Explain the procedure for balancing accounts
-Calculate account balances correctly
-Demonstrate balance carried down and brought down
-Balance accounts with only one entry
-Identify and handle closed accounts
-Show treatment of various balancing scenarios
Balancing demonstrations; Step-by-step calculations; Single entry balancing; Closed account identification; Practical balancing exercises; Comparative analysis
Textbook, Ledger books, Calculator, Balancing worksheets, Special scenario worksheets
Trendy Business Studies Form 3 Student's Book Pg 139-141
2 3
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
2 4
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
3 1
THE LEDGER
Trial balance limitations and errors
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
Trendy Business Studies Form 3 Student's Book Pg 142-143
3 2
THE LEDGER
Trial balance limitations and errors
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
Trendy Business Studies Form 3 Student's Book Pg 142-143
3 3
THE LEDGER
Classification of accounts and types of ledgers
By the end of the lesson, the learner should be able to:
- Classify ledger accounts into personal and impersonal
-Distinguish between different types of ledgers
-Explain sales ledger, purchases ledger and nominal ledger
-Describe cash book, private ledger and general ledger
-Identify specialized ledgers and their uses
-Demonstrate proper account classification and ledger selection
Classification exercises; Ledger type identification; Practical classification activities; Ledger type analysis; Selection exercises; Real business applications
Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials
Trendy Business Studies Form 3 Student's Book Pg 143-145
3 4
THE LEDGER
Classification of accounts and types of ledgers
By the end of the lesson, the learner should be able to:
- Classify ledger accounts into personal and impersonal
-Distinguish between different types of ledgers
-Explain sales ledger, purchases ledger and nominal ledger
-Describe cash book, private ledger and general ledger
-Identify specialized ledgers and their uses
-Demonstrate proper account classification and ledger selection
Classification exercises; Ledger type identification; Practical classification activities; Ledger type analysis; Selection exercises; Real business applications
Textbook, Classification charts, Ledger type examples, Comparison worksheets, Business scenario materials
Trendy Business Studies Form 3 Student's Book Pg 143-145
4 1
THE CASH BOOK
Introduction, meaning and purpose of 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
Trendy Business Studies Form 3 Student's Book Pg 160-161
4 2
THE CASH BOOK
Introduction, meaning and purpose of 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
Trendy Business Studies Form 3 Student's Book Pg 160-161
4 3
THE CASH BOOK
Types of cash books and single-column cash book
By the end of the lesson, the learner should be able to:
- Identify the three main types of cash books
-Explain the single-column cash book
-Describe the format of single-column cash book
-Prepare single-column cash book from given transactions
-Balance single-column cash book correctly
-Show proper recording of cash receipts and payments
Types of cash books explanation; Format demonstration; Practical preparation exercises; Step-by-step recording guidance; Balancing procedures demonstration; Individual practice sessions
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
Trendy Business Studies Form 3 Student's Book Pg 161-163
4 4
THE CASH BOOK
Types of cash books and single-column cash book
By the end of the lesson, the learner should be able to:
- Identify the three main types of cash books
-Explain the single-column cash book
-Describe the format of single-column cash book
-Prepare single-column cash book from given transactions
-Balance single-column cash book correctly
-Show proper recording of cash receipts and payments
Types of cash books explanation; Format demonstration; Practical preparation exercises; Step-by-step recording guidance; Balancing procedures demonstration; Individual practice sessions
Textbook, Cash book formats, Practice worksheets, Rulers, Calculator
Trendy Business Studies Form 3 Student's Book Pg 161-163
5 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
5 2
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
5 3
THE CASH BOOK
Bank overdraft and advanced two-column cash book
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
Trendy Business Studies Form 3 Student's Book Pg 165-167
5 4
THE CASH BOOK
Bank overdraft and advanced two-column cash book
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
Trendy Business Studies Form 3 Student's Book Pg 165-167
6 1
THE CASH BOOK
The three-column cash book and discount columns
By the end of the lesson, the learner should be able to:
- Explain the three-column cash book structure
-Distinguish between discount allowed and discount received
-Record transactions in three-column cash book
-Handle discount calculations correctly
-Balance three-column cash book properly
-Show proper treatment of discount columns
Three-column format demonstration; Discount concepts explanation; Discount calculation exercises; Practical recording activities; Balancing procedures for all columns; Group work on discount scenarios
Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets
Trendy Business Studies Form 3 Student's Book Pg 167-168
6 2
THE CASH BOOK
The three-column cash book and discount columns
By the end of the lesson, the learner should be able to:
- Explain the three-column cash book structure
-Distinguish between discount allowed and discount received
-Record transactions in three-column cash book
-Handle discount calculations correctly
-Balance three-column cash book properly
-Show proper treatment of discount columns
Three-column format demonstration; Discount concepts explanation; Discount calculation exercises; Practical recording activities; Balancing procedures for all columns; Group work on discount scenarios
Textbook, Three-column cash book formats, Calculator, Discount calculation worksheets, Practice sets
Trendy Business Studies Form 3 Student's Book Pg 167-168
6 3
THE CASH BOOK
Double-entry and ledger posting from cash book
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
Trendy Business Studies Form 3 Student's Book Pg 168-169
6 4
THE CASH BOOK
Double-entry and ledger posting from cash book
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
Trendy Business Studies Form 3 Student's Book Pg 168-169
7 1
THE CASH BOOK
Pertinent issues and comprehensive practice
By the end of the lesson, the learner should be able to:
- Discuss honesty and transparency in cash book keeping
-Explain conformity to accounting principles
-Analyze importance of proper cash book maintenance
-Evaluate ethical considerations in cash recording
-Apply all cash book concepts to comprehensive problems
-Demonstrate mastery of cash book preparation and balancing
Group discussions on business ethics; Comprehensive cash book preparation; Complex problem solving; Ethical scenario analysis; Peer review activities; Individual consultations
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets
Trendy Business Studies Form 3 Student's Book Pg 168-169
7 2
THE CASH BOOK
Pertinent issues and comprehensive practice
By the end of the lesson, the learner should be able to:
- Discuss honesty and transparency in cash book keeping
-Explain conformity to accounting principles
-Analyze importance of proper cash book maintenance
-Evaluate ethical considerations in cash recording
-Apply all cash book concepts to comprehensive problems
-Demonstrate mastery of cash book preparation and balancing
Group discussions on business ethics; Comprehensive cash book preparation; Complex problem solving; Ethical scenario analysis; Peer review activities; Individual consultations
Textbook, Comprehensive problem sets, Ethical scenario cards, Case study materials, Assessment worksheets
Trendy Business Studies Form 3 Student's Book Pg 168-169
7 3
THE CASH BOOK
Pertinent issues and comprehensive practice
By the end of the lesson, the learner should be able to:
7 3-4
THE CASH BOOK
Pertinent issues and comprehensive practice
By the end of the lesson, the learner should be able to:
8

END TERM EXAMS
9

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