BUSINESS STUDIES SCHEMES OF WORK FORM THREE TERM …



TERM 1

|WK |PRD |

WK |PRD |TOPIC |SUB-TOPIC |SPECIFIC OBJECTIVES |TEACHING/ LEARNING ACTIVITIES |TEACHING/ LEARNING RESOURCES |REFERENCES |REMARKS | |10 |1 |Population and employment |Emerging issues |By the end of the lesson the learner should be able to:

discuss the emerging issues related to population and employment |- Discussion

- Reading newspaper magazine and journal articles |- Text books

- Demographic reports

- Labor reports

- Population pyramids

- Newspapers | Business studies form 3 pg 82

Inventor B/studies F3 pg89 | | | | | | | | | | | | |1 |1 |Determining the net worth of a business |Assets, liabilities and capital |By the end of the lesson the learner should be able to:

explain the meaning of the terms assets ,liabilities and capital |- Discussion

Preparing balance sheet

Determining the net worth of the school |- Text books

- Relevant local environment

- Financial reports of companies | Business studies form 3 pg84

Inventor B/studies F3 pg92 | | | |2 |Determining the net worth of a business |The book-keeping equation |By the end of the lesson the learner should be able to:

derive the book keeping equation |Deriving of the bookkeeping equation |- Text books

- Local environment | Business studies form 3 pg 87

Inventor B/ studies F3 pg94

| | | |3 |Determining the net worth of a business |The net worth of a business |By the end of the lesson the learner should be able to

explain and calculate the net worth of a business using the book keeping equation

|Calculations

Analyzing financial reports |- Text books

- Financial reports of companies from newspapers and company publications | Business studies form 3 pg 88

Inventor B/studies pg99

| | | |4 |Determining the net worth of business |The net worth of a business

-the balance sheet |By the end of the lesson the learner should be able to

prepare a simple balance sheet

relate the book keeping equation to the balance sheet |Discussion

Preparing balance sheets |- Text books

- Financial reports of companies

- Newspaper cuttings | Business studies form 3 pg 89

Inventor B/studies F3 pg99 | | |2 |1 |Business transactions |Meaning of business transactions

-types of business transaction |By the end of the lesson the learner should be able to

explain the meaning of the term business transaction

distinguish between cash and credit transactions |Analyzing business documents

Discussion on the meaning of the term |- Text books

- Relevant business documents e.g. receipts and credit notes | Business studies form 3 pg 95

Inventor B/studies F3 pg100 | | | |2 |Business transaction |Effects of transactions on a balance sheet |By the end of the lesson the learner should be able to

describe the effects of transactions on the balance sheet |Preparation of a simple balance sheet to show effect of transaction

|- Text books

- Financial reports of companies

- Sample balance sheet |Business studies form 3 pg 97

Inventor B/studies F3 pg104 | | | |3 |Business transaction |Cause of changes in capital

-initial and final capital of a busines |By the end of the lesson the learner should be able to

explain the causes of changes in the capital

determine the initial and the final capital of a business

|Discussion | |Business studies form 3 pg 102 | | | |4 |The ledger |Meaning and purpose of a ledger |By the end of the lesson the learner should be able to

describe and draw an account

explain the meaning and purpose of a ledger |Discussion

Visit to the school accounts office

Preparing ledger accounts | |Business studies form 3 pg 108

Inventor B/studies F3 pg117 | | |3 |1 |The ledger |Recording transactions in the ledger accounts |By the end of the lesson the learner should be able to

explain the concept of a double entry

demonstrate how the concept of double entry is applied when recording transaction

|Listening to resource persons

|- Text books

- Sample ledger accounts

- Resource persons | Business studies form 3 pg 109

Inventor B/studies F3 pg118 | | | |2 |The ledger |Recording transactions in the ledger accounts |By the end of the lesson the learner should be able to

explain the rules of recording business transactions in a ledger account

record business transactions in various ledger accounts |Visit the accounts office

Recording transactions in a ledger account | | Business studies form 3 pg 110

Inventor B/studies F3 pg120

| | | |3 |The ledger |Balancing of ledger accounts |By the end of the lesson the learner should be able to

describe the procedure of balancing a ledger account

balance off a ledger account

|Discussion

Balancing ledger accounts |- Text books

- Sample business transactions | Business studies form 3 pg 121

Inventor B/studies F3 pg133 | | | |4 |The ledger |Trial balance |By the end of the lesson the learner should be able to

explain the meaning of trial balance

extract a trial balance from a ledger |Discussion |- Text books

- Ledger accounts | Business studies form 3 pg 123

Inventor B/studies pg117 | | |4 |1 |The ledger |Trial balance |By the end of the lesson the learner should be able to

explain the purpose and the limitations of a trial balance |Discussion | | Business studies form 3 pg 125

Inventor B/studies F3 pg138 | | | |2 |The ledger |-classification of ledger accounts

-types of ledger |By the end of the lesson the learner should be able to

classify ledger accounts

describe the different types of ledgers |Classifying ledger accounts

Discussion on the different types of ledgers | | Business studies form 3 pg 125

Inventor B/studies F3 pg 139 | | | |3 |Cash book |Meaning of cash book |By the end of the lesson the learner should be able to

explain the meaning and purpose of a cash book |Discussion | |Business studies form 3 pg 130

Inventor B/studies F3 pg 150

| | | |4 |Cash book |Types of cash books

-single column cash book |By the end of the lesson the learner should be able to

distinguish between various types of cash books

describe the format of a single column cash book

prepare a single column cash book and balance it off |Discussion

Preparing and balancing single column cash book |- Text books

- Sample of single column cash book | Business studies form 3 pg131

Inventor B/studies F3 pg151 | | |5 |1 |Cash book |Types of cash books

-two column and three column cash book |By the end of the lesson the learner should be able to

describe the format of two and three column cash books

prepare and balance two and three column cash books |Discussion

Preparation of two and three column cash book

Balancing off | | Business studies form 3 pg 132

Inventor B/studies F3 pg152 | | | |2 |Source document and books of original entry |Source document |By the end of the lesson the learner should be able to

explain the meaning of the term source documents

identify the various source documents used to record business transaction |Discussion on sample source documents

Explaining the meaning of source documents |- Text books

- Sample source documents | Business studies form 3 pg 145

Inventor B/studiesF4 pg1 | | | |3 |Source documents and books of original entry |Books of original entry |By the end of the lesson the learner should be able to

explain the meaning of the term journal

identify the various books of original entry |Discussion |Sample journals | Business studies form 3 pg 148

Inventor B/studiesF3 pg7 | | | |4 |Source documents and books of original entry |The sales journals |By the end of the lesson the learner should be able to

describe the features of a sales journal

record information in the sales journal from source documents |Discussion | | Business studies form 3 pg 150

Inventor B/studies F4 pg8 | | |6 |1 |Source documents and books of original entry |The purchase journals |By the end of the lesson the learner should be able to

describe the features of a purchase journal

record information in the purchase journal from source documents |Discussion |-Sample purchase journals

-Text books | Business studies form 3 pg 154

Inventor B/studiesF4 pg14 | | | |2 |Source document and books of original entry |The cash receipts journal |By the end of the lesson the learner should be able to

describe the features of cash receipt journal

record information in the cash receipts journal from source documents |Discussion

Preparing cash receipts and posting entries to the ledgers |-Text books

-Sample cash receipts | Business studies form 3 pg 159

Inventor B/studies F4 pg19 | | | |3 |Source document and books of original entry | |By the end of the lesson the learner should be able to

describe the features of a cash payment journal

record information in the cash payments journal from the source documents |Discussion

Preparing cash payments journal and posting entries to the ledgers | | Business studies form 3 pg 160

Inventor B/studies F4 pg22 | | | |4 |Source document and books of original entry |-The cash book

-the general journal |By the end of the lesson the learner should be able to

describe the features of cash book journal

record information in the cash book journal from source document |Discussion |-Text books

- Sample cash book journals | Business studies form 3 pg 161

Inventor B/studies F4 pg34 | | |

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