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SCHEME OF WORK
Business Studies
Form 3 2024
TERM III
School




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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
2 1
NATIONAL INCOME.
Expenditure approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using expenditure approach.
List down problems associated with expenditure approach.
Exposition of new concepts, explanations & discussion;
Calculations.
Calculators,text book
New Inventor KLB BOOK III Pg 63-64
2 2
NATIONAL INCOME.
Income approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using income approach.
List down problems associated with income approach.
Exposition of new concepts, explanations & discussion;
Calculations.
Calculators.
New Inventor KLB BOOK III Pg 64-65
2 3
NATIONAL INCOME.
Output approach of determining national income.
Uses of national income statistics.
Levels of national income.
By the end of the lesson, the learner should be able to:
Determine national income using output approach.
List down problems associated with output approach.
Outline uses of national income statistics.
Highlight factors that influence the levels of national income.
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
Guided discussion.
Review exercise.
Calculators.
text book
New Inventor KLB BOOK III Pg 65-66
2 4
POPULATION & EMPLOYMENT.
Population growth.
Optimum population.
Under-population.
By the end of the lesson, the learner should be able to:
Outline factors associated with population growth.
List factors that are likely to lead to either high or low birthrates.
Calculate population growth rate.
Define the term optimum population.
Illustrate the concept of optimum population graphically.
Explain what optimum population depicts.
Cite factors that lead to under population.
State demerits of under -population.
Brain storming;
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
Illustrative curve sketching.
Guided discussion.
text book
Chart- optimum population.
Chart- under population.
New Inventor KLB BOOK III Pg 71-72
3 1
POPULATION & EMPLOYMENT.
Over-population.
Young population.
Ageing population.
By the end of the lesson, the learner should be able to:
Cite factors that lead to over population.
State advantages and disadvantages of over-population.
Cite factors that may lead to young population.
State advantages and disadvantages of a young population.
Outline challenges of a young population.
Identify problems associated with ageing population.
State factors that may lead to ageing population.
Brain storming;
Oral questions;
Guided discussion.
Exposition;
Q/A to review young population;
Discussion on ageing and declining populations.
Chart- over population.
text book
New Inventor KLB BOOK III Pg 75-77
3 2
POPULATION & EMPLOYMENT.
Declining population.
Population structure.
By the end of the lesson, the learner should be able to:
State factors that may lead to a declining population.
Outline effects of a declining population.
Differentiate between a young population and an ageing population.
Define the term population structure.
Explain implications of population size and structure on development.
Q/A to review young population;
Discussion on ageing and declining populations.
Probing questions;
Drawing an illustrative population pyramid; Discussion.
Chart- population structure pyramid.,
Diagram of vicious cycle of rapid population growth.
New Inventor KLB BOOK III Pg 78-79
3 3
POPULATION & EMPLOYMENT.
Employment and unemployment.
Causes of unemployment.
By the end of the lesson, the learner should be able to:
Define the term employment.
Identify types of unemployment.
Outline the main causes of unemployment.
Exposition and discussion on new concepts associated with unemployment.
Q/A and brief discussion
text book
New Inventor KLB BOOK III Pg 83-86
3 4
POPULATION & EMPLOYMENT.
Solving unemployment problems.
By the end of the lesson, the learner should be able to:
Suggest some possible solutions to unemployment problems in Kenya.
Group discussions & presentations;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 88-90
4 1
NET WORTH OF A BUSINESS.
Basic terms used in business.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:
Define basic terms used in business.
State characteristics of assets / liabilities.
Identify sources of assets.
Derive and explain the bookkeeping equation.
Brief discussion on the terms debtor, creditor, asset, liability and capital.
Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.
text book
New Inventor KLB BOOK III Pg 92-95
4 2
NET WORTH OF A BUSINESS.
Balance sheet.
By the end of the lesson, the learner should be able to:
Define the term balance sheet.
Prepare a balance sheet.
Guided preparation of a balance sheet.
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 97-98
4 3
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.
Relate book-keeping equation with balance sheet
Probing questions;
Discussion.
Guided discovery;
New Inventor KLB BOOK III Pg 99
4 4
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Net worth of a business.
Topic review.
Types of business transactions.
By the end of the lesson, the learner should be able to:
Determine a business net worth using book-keeping equation and a balance sheet.
Answer questions correctly.
Give examples of business transactions.
Define the term deferred payment.
Give examples of credit transactions.
Discussion.
Answer numerical questions.
Exercise review.
Probing questions;
Oral questions;
Brief guided discussion.
chart
New Inventor KLB BOOK III Pg 99-100
5 1
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.
Explain how drawings affect capital.
Worked examples;
Supervised exercise;
Guided discovery.
Worked examples
Supervised practice.
Exercise.
chart
New Inventor KLB BOOK III Pg 103-108
5 2
BUSINESS TRANSACTIONS
Additional investments.
Profit & losses.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
Determine the solvency of a business.
Work through an example.
Exercise.
Q/A : review meaning of terms profit and loss.
Work through examples.
text book
New Inventor KLB BOOK III Pg 109
5 3
BUSINESS TRANSACTIONS
THE LEDGER.
Initial and final capital of a business.
Meaning and purpose of a ledger.
By the end of the lesson, the learner should be able to:
Compute the capital at the end of a given period.
Identify features of a ledger.
Explain the purpose of a ledger.
Work through examples;
Group activities;
Guided discussion.
Exposition of new concepts and detailed discussion.
text book
A ledger book.
New Inventor KLB BOOK III Pg 111
5 4
THE LEDGER.
Rules of recording transactions in ledger accounts.
The concept of double entry.
By the end of the lesson, the learner should be able to:
Record transactions in a ledger A/Cs.
Apply the rule of double entry.
Exposition and summary in tabular form
Further worked examples;
Supervised practice.
Assignment.
A ledger.
text book
New Inventor KLB BOOK III 118-120
6 1
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
6 2
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
Sale 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.
Record sales returns in ledger account.
Exposition;
Oral questions;
Guided discovery.
Guided discovery;
Numerous examples.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
6 3
THE LEDGER.
Expenses in ledger account.
Revenues in ledger accounts.
By the end of the lesson, the learner should be able to:
Record expenses in ledger account.
Record revenues in the ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130-1
6 4
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
7 1
THE LEDGER.
Balancing an account with only one entry.
Uses of ledger accounts.
Trial balance. Purpose of a trial balance.
By the end of the lesson, the learner should be able to:
Balance an account with only one entry.
Outline uses of ledgers.
Identify features of a trial balance.
Explain the purpose of a trial balance.
Oral questions;
Guided discovery;
Worked examples.
Probing questions;
Guided discussion.
Q/A: review meaning of a trial balance;
Guided discussion.
The Ledger.
chart
New Inventor KLB BOOK III Pg 134-6
7 2
THE LEDGER.
Limitations of a trial balance.
Classification of ledger accounts.
By the end of the lesson, the learner should be able to:
Outline limitations of a trial balance with reference to ?hidden? errors.
Outline errors that may cause a trial balance not to balance.
Distinguish personal from impersonal accounts.
Outline types of ledgers.
Exposition of new concepts;
Guided discussion.
Probing questions;
Discussion.
chart
New Inventor KLB BOOK III Pg 138-9
7 3
THE LEDGER.
The general ledger.
Topic review.
By the end of the lesson, the learner should be able to:
Outline features of the general ledger.
Answer review questions correctly.
Oral questions;
Guided discussion.
Answer questions from revision exercise.
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 141
7 4
THE CASH BOOK
Types of cash books. Single- column cash book.
The two- column cash book.
Ledger accounts from three-column cash book.
The three-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.
Balance off the two- column cash book.
Post transactions from three-column cash book to ledger accounts.
Record transactions in a three-column cash book.
Balance off the three- column cash book.
Worked examples.
Written assignment.
Supervised exercise.
Probing questions;
Illustrated examples;
Guided discussion.
Worked examples illustrating transactions in a 3- column cash book.
Supervised practice.
Written exercise.
Single-column cash book.
Two-column cash book.
3-column cash book, the ledger.
3-column cash book.
New Inventor KLB BOOK III Pg 151-2

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