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| WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
|---|---|---|---|---|---|---|---|---|
| 1 | 1 |
DETERMINING THE NET WORTH OF A BUSINESS
|
Introduction and meaning of assets
|
By the end of the
lesson, the learner
should be able to:
- Define the term assets in business context -Distinguish between fixed assets and current assets -Identify at least 5 examples of fixed assets -Explain characteristics of fixed and current assets -Classify given business items as fixed or current assets |
Brainstorming on business properties; Group discussion on asset classification; Practical exercise identifying assets in local businesses; Classification activity using real business examples
|
Textbook, Charts showing asset types, Pictures of business assets, Classification worksheets
|
Trendy Business Studies Form 3 Student's Book Pg 96-97
|
|
| 1 | 2 |
DETERMINING THE NET WORTH OF A BUSINESS
|
Types of assets (continued) and liabilities
Capital and its importance |
By the end of the
lesson, the learner
should be able to:
- Differentiate between tangible and intangible assets -Define liabilities and their characteristics -Distinguish between long-term and current liabilities -Give examples of different types of liabilities -Explain the relationship between assets and liabilities |
Group presentations on asset types; Case study analysis of business liabilities; Discussion on debt management; Practical examples from local businesses
|
Textbook, Case study materials, Charts on liability types, Local business examples
Textbook, Role play materials, Capital planning worksheets, Calculator |
Trendy Business Studies Form 3 Student's Book Pg 97-98
|
|
| 1 | 3 |
DETERMINING THE NET WORTH OF A BUSINESS
|
The book-keeping equation
Application of book-keeping equation |
By the end of the
lesson, the learner
should be able to:
- State the book-keeping equation -Explain the relationship between assets, capital and liabilities -Apply the book-keeping equation to solve problems -Demonstrate how the equation maintains balance -Calculate missing variables using the equation |
Guided discovery of the equation; Step-by-step problem solving; Practice calculations; Group problem solving activities; Mathematical demonstrations
|
Textbook, Calculator, Problem solving worksheets, Formula charts
Textbook, Calculator, Practice worksheets, Real business data examples |
Trendy Business Studies Form 3 Student's Book Pg 98-99
|
|
| 1 | 4 |
DETERMINING THE NET WORTH OF A BUSINESS
|
The balance sheet - meaning and essentials
Format and structure of balance sheet Preparation of simple balance sheets |
By the end of the
lesson, the learner
should be able to:
- Define a balance sheet -Explain the purpose of a balance sheet -Identify essential features of a balance sheet -Describe the T-format of a balance sheet -Explain why balance sheet totals must balance |
Explanation of balance sheet concept; Drawing T-format demonstrations; Group discussion on balance sheet importance; Analysis of sample balance sheets
|
Textbook, Sample balance sheets, Drawing materials, T-format templates
Textbook, Drawing materials, Rulers, Sample formats, Chart paper Textbook, Calculator, Preparation worksheets, Sample data, Graph paper |
Trendy Business Studies Form 3 Student's Book Pg 99-101
|
|
| 2 |
Opener Cat |
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| 2 | 3 |
DETERMINING THE NET WORTH OF A BUSINESS
|
Complex balance sheet preparation
|
By the end of the
lesson, the learner
should be able to:
- Prepare balance sheets with multiple items -Handle complex business scenarios -Solve problems involving missing capital -Arrange items in order of liquidity -Analyze prepared balance sheets for accuracy |
Advanced problem solving; Complex calculations; Alternative arrangement exercises; Peer review activities; Error correction exercises
|
Textbook, Calculator, Complex problem sets, Peer review sheets
|
Trendy Business Studies Form 3 Student's Book Pg 104-106
|
|
| 2 | 4 |
DETERMINING THE NET WORTH OF A BUSINESS
|
Importance of balance sheet
|
By the end of the
lesson, the learner
should be able to:
- Explain the importance of balance sheet to business -Analyze how balance sheet shows financial position -Discuss uses by different stakeholders -Evaluate business performance using balance sheet -Identify limitations of balance sheet information |
Group discussions on stakeholder needs; Case study analysis; Role play of different users; Critical evaluation exercises; Real business analysis
|
Textbook, Case study materials, Role play cards, Real balance sheet examples
|
Trendy Business Studies Form 3 Student's Book Pg 105-106
|
|
| 3 | 1 |
DETERMINING THE NET WORTH OF A BUSINESS
BUSINESS TRANSACTIONS |
Net worth calculation and analysis
Meaning of business transactions |
By the end of the
lesson, the learner
should be able to:
- Define net worth of a business -Calculate net worth using different methods -Analyze factors affecting net worth -Compare net worth of different businesses -Interpret net worth figures for decision making |
Calculation exercises; Comparative analysis; Group problem solving; Decision making scenarios; Mathematical applications
|
Textbook, Calculator, Comparative data, Analysis worksheets
Textbook, Transaction examples, Classification charts, Real business documents |
Trendy Business Studies Form 3 Student's Book Pg 106
|
|
| 3 | 2 |
BUSINESS TRANSACTIONS
|
Effects of transactions on balance sheet - Introduction
Purchase of assets using business cash Owner's additional investment |
By the end of the
lesson, the learner
should be able to:
- Explain the dual effect of transactions -Demonstrate how transactions affect balance sheet items -Analyze the impact on balance sheet equilibrium -Show the relationship between transactions and double-entry -Identify which balance sheet items are affected |
Demonstration of dual effects; Step-by-step transaction analysis; Balance sheet manipulation exercises; Group problem solving; Interactive examples
|
Textbook, Balance sheet templates, Transaction cards, Demonstration materials
Textbook, Calculator, Practice worksheets, Balance sheet formats Textbook, Calculator, Investment scenarios, Case study materials |
Trendy Business Studies Form 3 Student's Book Pg 109-110
|
|
| 3 | 3 |
BUSINESS TRANSACTIONS
|
Purchase of assets on credit
Cash withdrawals and deposits |
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
Textbook, Cash flow charts, Bank transaction examples, Calculator |
Trendy Business Studies Form 3 Student's Book Pg 112-113
|
|
| 3 | 4 |
BUSINESS TRANSACTIONS
|
Drawings and personal use withdrawals
Borrowing for business use |
By the end of the
lesson, the learner
should be able to:
- Define drawings and their nature -Analyze effect of drawings on balance sheet -Demonstrate outflow of resources from business -Show impact on assets and capital -Explain reduction in balance sheet totals |
Drawings scenario analysis; Practical calculations; Group discussions; Case study exercises; Real business examples
|
Textbook, Calculator, Drawings scenarios, Case study materials
Textbook, Calculator, Loan scenarios, Financial planning worksheets |
Trendy Business Studies Form 3 Student's Book Pg 114-115
|
|
| 4 | 1 |
BUSINESS TRANSACTIONS
|
Payment of liabilities
Complex liability transactions |
By the end of the
lesson, the learner
should be able to:
- Analyze payment of liabilities by cash -Demonstrate outflow of resources from business -Show decrease in assets and liabilities -Explain impact on balance sheet totals -Apply to debt management scenarios |
Debt payment analysis; Practical calculations; Group exercises; Balance sheet manipulation; Problem solving sessions
|
Textbook, Calculator, Debt scenarios, Balance sheet templates
Textbook, Calculator, Complex scenarios, Comparative charts |
Trendy Business Studies Form 3 Student's Book Pg 116-117
|
|
| 4 | 2 |
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 | 3 |
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 | 4 |
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
|
|
| 5 | 1 |
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
|
|
| 5 | 2 |
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 | 3 |
BUSINESS TRANSACTIONS
THE LEDGER THE LEDGER |
Pertinent issues and business ethics
Meaning, purpose and format of ledger accounts Rules of recording and double entry concept |
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
Textbook, Ledger books, Rulers, Chart paper, T-format templates Textbook, Ledger books, Rules summary charts, Double-entry worksheets, Calculator |
Trendy Business Studies Form 3 Student's Book Pg 126
|
|
| 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
Trial balance limitations and errors |
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
Textbook, Error example worksheets, Analysis charts, Correction materials, Error detection aids |
Trendy Business Studies Form 3 Student's Book Pg 141-142
|
|
| 6 | 3 |
THE LEDGER
THE CASH BOOK THE CASH BOOK |
Classification of accounts and types of ledgers
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:
- 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
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 143-145
|
|
| 6 | 4 |
THE CASH BOOK
|
The two-column cash book
Bank overdraft and advanced 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
Textbook, Calculator, Complex transaction examples, Overdraft scenarios, Business case studies |
Trendy Business Studies Form 3 Student's Book Pg 163-165
|
|
| 7 | 1 |
THE CASH BOOK
|
The three-column cash book and discount columns
Double-entry and ledger posting from cash book Pertinent issues and comprehensive practice Pertinent issues and comprehensive practice |
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
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 167-168
|
|
| 7-8 |
End term Exam |
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| 9 |
Marking and closing |
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