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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

Reporting and opener exams
2 1-2
BUSINESS TRANSACTIONS
Types of business transactions.
Effects of transactions on the balance sheet.
By the end of the lesson, the learner should be able to:


Give examples of business transactions.
Define the term deferred payment.
Give examples of credit transactions.
Determine the effects of transactions on the balance sheet.



Probing questions;
Oral questions;
Brief guided discussion.
Worked examples;
Supervised exercise;
Guided discovery.
chart
New Inventor KLB BOOK III Pg 103
New Inventor KLB BOOK III Pg 103-108
2 3
BUSINESS TRANSACTIONS
Changes in capital: Drawing.
Additional investments.
By the end of the lesson, the learner should be able to:



Explain how drawings affect capital.


Worked examples
Supervised practice.
Exercise.
New Inventor KLB BOOK III Pg 108-9
2 4
BUSINESS TRANSACTIONS
Profit & losses.
By the end of the lesson, the learner should be able to:
Determine the solvency of a business.
Q/A : review meaning of terms profit and loss.
Work through examples.
text book
New Inventor KLB BOOK III Pg 109-110
3 1-2
BUSINESS TRANSACTIONS
THE LEDGER.
Initial and final capital of a business.
The concept of double entry.
By the end of the lesson, the learner should be able to:
Compute the capital at the end of a given period.
Apply the rule of double entry.
Work through examples;
Group activities;
Guided discussion.


Further worked examples;
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 111
New Inventor KLB BOOK III Pg 120
3 3
THE LEDGER.
The concept of double entry.
By the end of the lesson, the learner should be able to:
Apply the rule of double entry.
Further worked examples;
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 120
3 4
THE LEDGER.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
Exposition;
Oral questions;
Guided discovery.
Ledger.
New Inventor KLB BOOK III Pg 120-5
4 1-2
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
Post entries of purchase returns to ledger account.
Exposition;
Oral questions;
Guided discovery.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
New Inventor KLB BOOK III Pg 129-130
4 3
THE LEDGER.
Sale returns.
Expenses in ledger account.
By the end of the lesson, the learner should be able to:
Record sales returns in ledger account.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130
4 4
THE LEDGER.
Revenues in ledger accounts.
By the end of the lesson, the learner should be able to:
Record revenues in the ledger account.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 131
5 1-2
THE LEDGER.
Drawings in ledger accounts.
Balancing ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Balance ledger accounts.
Practical activity;
Worked examples;
Supervised practice.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 132
New Inventor KLB BOOK III Pg 133-4
5 3
THE LEDGER.
Balancing an account with only one entry.
By the end of the lesson, the learner should be able to:
Balance an account with only one entry.
Oral questions;
Guided discovery;
Worked examples.
The Ledger.
New Inventor KLB BOOK III Pg 134-6
5 4
THE LEDGER.
Uses of ledger accounts.
By the end of the lesson, the learner should be able to:
Outline uses of ledgers.
Probing questions;
Guided discussion.
chart
6 1-2
THE LEDGER.
Trial balance. Purpose of a trial balance.
Limitations of a trial balance.
Classification of ledger accounts.
By the end of the lesson, the learner should be able to:
Identify features of a trial balance.
Explain the purpose of a trial balance.

Distinguish personal from impersonal accounts.
Outline types of ledgers.
Q/A: review meaning of a trial balance;
Guided discussion.
Probing questions;
Discussion.
chart
New Inventor KLB BOOK III Pg 137-8
New Inventor KLB BOOK III Pg 140
6 3
THE LEDGER.
The general ledger.
By the end of the lesson, the learner should be able to:
Outline features of the general ledger.
Oral questions;
Guided discussion.
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 141
6 4
THE LEDGER.
Topic review.
By the end of the lesson, the learner should be able to:
Answer review questions correctly.
Answer questions from revision exercise.
New Inventor KLB BOOK III Pg 142-9
7 1-2
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
7 3
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.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.
Two-column cash book.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 155-6
7 4
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.
3-column cash book.
New Inventor KLB BOOK III Pg 156-9
8-9

End of the year exam and school closure/KCSE

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