WK
| |SCHEME OF WORK FORM FOUR BUSINESS STUDIES TERM ONE 2020 | |
|WK |L/ |TOPIC/ |LESSON / SPECIFIC |TEACHING / LEARNING |MATERIALS |REF. |REM. |
|NO. |NO |SUBTOPIC |OBJECTIVES |ACTIVITIES |/ | | |
| | | | | |RESOURCES | | |
|1 |1 |SOURCE DOCUMENTS & BOOKS OF |By the end of the lesson, the learner should | | | | |
| | |ORIGINAL ENTRY |be able to: | | | | |
| | | | | | | | |
| | |Source documents | | | | | |
| | |Introduction. | | | |New | |
| | | |Define a source document. |Exposition of new terms; |Cash receipts |Inventor | |
| | |Cash receipt. |Give examples of source documents. | | |K.L.B. | |
| | | | |Brain storming; | |BK IV. | |
| | | |Describe features of a cash / cheque receipt. | | |Pg 1-2 | |
| | | | |Brief discussion. | | | |
| |2 |Invoice. | Outline details of an invoice. |Examine an invoice. |Invoices. |Pg. 3-4 | |
| | | | |Probing questions on details of an | | | |
| | | | |invoice; | | | |
| | | | |Discussion. | | | |
| |3 |Debit note and credit note. |Define a debit note and a credit note. |Examine a debit note and a credit note. |Debit note and credit |Pg. 5-6 | |
| | | |Explain purposes of credit notes and credit |Brief discussion on features of the notes.|note. | | |
| | | |note. | | | | |
| |4 |Payment voucher & petty cash |Identify entry features of a payment voucher &|Examine a payment voucher & petty cash |Payment voucher & petty |Pg 6-7 | |
| | |voucher. |petty cash voucher. |voucher. |cash voucher. | | |
| | | | |Discussion. | | | |
|2 |1 |Books of original entry. |Highlight features of a sales journal. | | | | |
| | | |Prepare a sales journal given credit sales. | | | | |
| | |Sales journal. | |Brief discussion; | | | |
| | | | |Illustrated example. |Sales journal. |Pg. 8-10 | |
| |2 |Posting from sales journal to |Transfer entries from a sales journal to a |Discussion on illustrated examples. |Sales ledger. |Pg 10-12 | |
| | |sales ledger and general ledger. |sales ledger and general ledger. | | | | |
|2 |3 |Sales returns journal. |Explain purpose of a sales returns journal. |Examine a sales return journal. |Sales returns journal | | |
| | | |Prepare a sales return journal. |Discussion on its features Illustrated |sample page. |Pg. 13-14 | |
| | | | |example: preparing a sales journal given a| | | |
| | | | |number of transactions. | | | |
| |4 |Posting entries to the general |Post entries from sales return journal to the |Illustrated example; |Sales return journal |Pg 14 | |
| | |ledger and sales ledger. |general ledger and the sales ledger. |Supervised practice. |sample page. | | |
| | | | |Written exercise. | | | |
|3 |1 |Purchases journal. |Prepare a purchases journal given some |Exposition of new concepts; |Purchases journal sample |Pg. 15-17 | |
| | | |transactions. |Illustrated example on preparing a |page. | | |
| | | | |purchases journal given a number of | | | |
| | | | |transactions. | | | |
| | | | |Supervised practice. | | | |
| |2 |Purchases return journal. |Prepare a purchases journal given some |Exposition of new concepts; |Purchases return journal |Pg. 17-19 | |
| | | |transactions. |Illustrated example on preparing a |sample page. | | |
| | | |Post entries from the journal to the purchases|purchases journal given a number of | | | |
| | | |return ledger. |transactions. | | | |
| | | | |Supervised practice. | | | |
| |3 |Cash receipt journal. |Identify features of a cash receipt journal. |Illustrated example on preparing a |Cash receipt journal. |Pg. 20-21 | |
| | | |Post entries from the journal to the general |purchases journal given a number of | | | |
| | | |ledger, cash book and debtors ledger. |transactions. | | | |
| | | | |Supervised practice. | | | |
| |4 |Cash payment journal. |Prepare a cash payment journal. |Exposition of new concepts; |Illustrated cash payment | | |
| | | |Post cash payment journal entries to ledger |Illustrated example; |ledger. | | |
| | | |accounts correctly. |Written exercise. | |Pg. 22-23 | |
|4 |1 |The petty cash book with imprest |Make entries in a petty cash book. |Illustrated examples; |Illustrated petty cash |Pg.26-30 | |
| | |system. |Post entries from the book to ledger accounts.|Group assignments. |book. | | |
| |2 |Analysis cash book. |Record transactions in an analysis cash book. |Exposition of new concepts; |Cash analysis sample page.|PG. 32-36 | |
| | | | |Worked examples; | | | |
| | | | |Discussion; | | | |
| | | | |Written exercise. | | | |
| |3 |General journal. |Record transactions in a general journal. |Worked examples; |General journal sample |36-37 | |
| | | | |Supervised practice. |page. | | |
| |4 |Transactions passed through the |Identify transactions that are passed through |Exposition of new concepts; | |Pg. 37-40 | |
| | |general journal. |the general journal. |Detailed discussion. | | | |
|5 |1 |Importance of journals. |State reasons for maintaining journals. |Probing questions; | |Pg. 41-53 | |
| | | | |Brief discussion; | | | |
| | | | |Topic review & summary; | | | |
| | | | |Review of written exercises. | | | |
| |2 |FINANCIAL STATEMENTS |By the end of the lesson, the learner should |Brainstorming, Q/A & Explanations. | |Pg. 54 | |
| | | |be able to: | | | | |
| | |Introduction. | | | | | |
| | | |Give examples of financial statements. | | | | |
| | |Trading Period. |Explain the concept of a trading period of a | | | | |
| | | |business. | | | | |
| |3-4 |Gross Profit |Determine the gross profit or loss of a |Go through worked examples using various | |Pg. 55-57 | |
| | |or Loss. |business. |approaches. | | | |
| | | | |Supervised practice; | | | |
| | | | |Group assignments. | | | |
|6 |1-2 |The Trading Account. |Define the term trading account. |Q/A to review the process of obtaining | |Pg. 57-60 | |
| | | | |gross profit or loss. | | | |
| | | |Illustrate trading accounts with worked |Worked examples. | | | |
| | | |examples. |Supervised practice. | | | |
| | | | |Assignment. | | | |
| |3-4 |Net Profit |Define the terms net profit net loss. |Brief discussion on distinction between | |Pg. 60-62 | |
| | |or |Determine net profit or loss. |gross and net profit / loss; | | | |
| | |Loss. | |Worked examples; | | | |
| | | | |Supervised practice; | | | |
| | | | |Written exercise. | | | |
| |1-2 |Profit or loss account. |Prepare profit or loss accounts. |Detailed discussion; | |Pg. 62-67 | |
| | | | |Worked examples; | | | |
| | | | |Supervised practice; | | | |
| | | | |Written exercise. | | | |
| |3-4 |Profit and loss account from a |Prepare profit or loss accounts from a trial |Supervised practice; | | | |
| | |trial balance. |balance. |Written exercise. | | | |
|7 |1-2 |The Balance Sheet. |Prepare a balance sheet after making |Exposition of adjustments made on capital | |Pg. 67-68 | |
| | | |adjustments on capital for specific items. |for net profit, drawings and additional | | | |
| | | | |capital. | | | |
| | | | |Worked examples and Exercises. | | | |
| |3-4 |The Balance Sheet from a trial |Prepare a balance sheet from a trial balance. |Q/A to review a trial balance; | | | |
| | |balance. | |Worked examples. | | | |
|8 |1-2 |TEST & MID-TERM BREAK | | | | |
| |3 |Types of Capital. |Outline types of capital. |Probing questions; | |Pg. 68 | |
| | | | |Teacher’s explanations. | | | |
| |4 |Types of capital in a balance |Illustrate types of capital with balance |Illustrative examples. | |Pg. 69-70 | |
| | |sheet. |sheet. | | | | |
| | | | |Written exercise. | | | |
|9 |1 |Basic financial ratios: | | | |Pg. 70-71 | |
| | |- Mark-up. | | | | | |
| | | |Define the term mark-up. |Q/A: definition of a ratio. | | | |
| | | |Explain why mark up is important in a |Teacher exposes and explains the new | | | |
| | | |business. |concepts then leads in an example. | | | |
| | | |Determine business mark up. | | | | |
| |2 |- Margin. |Define the term margin. |Exposition of new concept; | |Pg. 71-72 | |
| | | |Explain why margin is important in a business.|Worked examples; | | | |
| | | |Determine business margin. |Written exercise. | | | |
| |3-4 |Using mark-up or margin to prepare|Work out the mark-up given the margin and |Guided discovery on the relationship. | | | |
| | |a trading account. |vice-versa. |Illustrative examples. | |Pg.72-74 | |
|10 |1 |Current ratio or Working capital |Define the term current ratio or working |Exposition & Worked examples; | |Pg. 75-76 | |
| | |ratio. |capital ratio. |Discussion. | | | |
| | | |Explain importance of current ratio. | | | | |
| | | |Calculate current ratio given various | | | | |
| | | |balances. | | | | |
| | | | | | | | |
| | | | | | | | |
|10 |2 |Rate of stock turnover. |Define the terms turn over and rate of stock |Exposition, Worked examples & numericals | |Pg. 76-78 | |
| | | |turn over. |Discussion: implications of rate of stock | | | |
| | | |Calculate the rate of stock turn over. |turnover on a business. | | | |
| |3-4 |Stock turn-over and trading |Prepare the trading account given the rate of |Illustrative examples & supervised | |Pg. 78 | |
| | |account. |stock turn-over. |practice. | | | |
|11 |1 |Return on Capital. |Define the term return on capital. |Brief discussion; | |Pg. 79 | |
| | | |Calculate return on capital. |simple problem solving; | | | |
| | | |Explain implications of return on capital on a|Assignment. | | | |
| | | |business. | | | | |
| |2-3 |Acid test or quick ratio. |Determine the quick ratio given current |Exposition of new concepts; |Business Magazines. |Pg. 79-80 | |
| | | |assets, stock and current liabilities. |Simple calculations. | | | |
| | | | | | | | |
| | | | | | | | |
| |4 |Topic assessment. |Answer questions and work our numericals |Written exercise; | | | |
| | | |correctly. |Exercise review; | |Pg 82-90 | |
| | | | |Problem solving. | | | |
|12-13 | |END OF TERM EXAMINATIONS | |
| |SCHEME OF WORK FORM FOUR BUSINESS STUDIES TERM TWO 2020 | |
|WK |L/ |TOPIC/ |LESSON / SPECIFIC |TEACHING / LEARNING |MATERIALS |REF. |REM. |
|NO. |NO |SUBTOPIC |OBJECTIVES |ACTIVITIES |/ | | |
| | | | | |RESOURCES | | |
|1 |1-2 |MONEY & BANKING |By the end of the lesson, the learner should | | | | |
| | | |be able to: | | | | |
| | | | | | | | |
| | |Introduction. |Explain the concepts of money and banking. | | | | |
| | | |Describe merits and demerits of barter trade. | | | | |
| | |Barter trade. | |Brain storming; | |Pg 91-94 | |
| | | | |Brief discussion. | | | |
| |3 |Money system |State characteristics of money. |Brainstorming and superficial discussion. | |Pg 95-96 | |
| | |Characteristics of money. | | | | | |
| |4 |Functions of money. |Explain major functions of money. |Probing questions; | |Pg. 96-97 | |
| | | | |Discussion. | | | |
|2 |1 |Demand for money (liquidity |Define the term demand for money. |Q/A: review the term demand. | |Pg. 97-99 | |
| | |preference) | | | | | |
| | | |Explain the motives that influence the desire |Exposition and probing questions. | | | |
| | | |to keep money instead of other assets. | | | | |
|2 |2 |Supply of money. |Define the term supply of money. |Q/A: review the term supply. | |Pg. 99-100 | |
| | | |Identify various monetary items that are in |Expository approach | | | |
| | | |circulation in an economy. |Analyse the hierarchy of banks in Kenya. | | | |
| | | |Identify elements of banking system in Kenya. |Give examples of banks in each category. | | | |
| | | | | | | | |
| | |Banking System. | | | | | |
| |3 |Development of Banking. |Outline a brief history on development of | | |Pg. 101-103 | |
| | | |banking. | | | | |
| | |Commercial Banks. | |Exposition and probing questions; | | | |
| | | |Identify methods employed by commercial banks |Detailed discussion. | | | |
| | | |to generate profits. | | | | |
| | | |Identify services offered by commercial banks.| | | | |
| |4 |Services offered by commercial |Describe other services offered by commercial |Discussion on lending money, safekeeping | |Pg. 103-9 | |
| | |banks. |banks. |of valuable items, money transfer | | | |
| | |(contd) | |facilities, e.g. standing order, cheques, | | | |
| | | | |savings and current accounts, time | | | |
| | | | |deposits. | | | |
| | | | | | | | |
|3 |1 |Non-banking financial |Cite examples of non-banking financial |Exposition; | |Pg. 109-113 | |
| | |institutions. |institutions. |Brief discussion; | | | |
| | | |State functions of non-banking financial |Probing questions. | | | |
| | | |institutions. | | | | |
| | | |Outline differences between commercial bank | | | | |
| | | |and NBFI. | | | | |
| | | | | | | | |
| |2 |Functions of the Central bank. |Identify objectives and functions of the |Exposition of new ideas; | |Pg 113-8 | |
| | | |Central Bank. |Guided discussion. | | | |
| |3 |Trends in banking. |Describe banking policies on types of account,|Brain storming; | |Pg. 118-121 | |
| | | |use of computers, ,ATMs, m-banking, Mpesa, |Discussion. | | | |
| | | |e-banking. | | | | |
| |4 |Topic summary & review. |Answer given questions correctky. |Problem solving; | |Pg. 122-3 | |
| | | | |Oral questions; | | | |
| | | | |Exercise review. | | | |
|4 |1 |PUBLIC FINANCE | | | | | |
| | | | | | |Pg.125-7 | |
| | |Purpose of public finance. | | |Business Magazines. | | |
| | | |Differentiate between internal and external |Brainstorming. | | | |
| | |Sources of public finance. |borrowing. |Brief discussion. | | | |
| | | | | | | | |
| |2 |External borrowing. |Differentiate between reproductive debt and |Exposition; | |Pg. 127-8 | |
| | | |dead weight debt. |Discussion. | | | |
| | | |Identify types of govt’s expenditure. | | | | |
| |3 |Government expenditure. |Differentiate between recurrent and |Exposition & discussion. |Newspaper cuttings & |Pg. 129-130 | |
| | | |development expenditure. | |relevant magazines. | | |
| | |Principles of public expenditure. |Outline principles of public expenditure. | | | | |
| |4 |Taxation. |Define the term taxation. |Exposition; |Newspaper cuttings & |Pg.131 | |
| | | |Identify methods that the give reasons for |Explanations. |relevant magazines. | | |
| | | |taxation. | | | | |
|5 |1 |Principles of taxation. |Explain basic principles of taxation. | | |132-3 | |
| |2 |Impact and incidence of tax. |Differentiate between impact and incidence | | |Pg. 133-4 | |
| | | |of tax. | | | | |
| | |Classification of taxes on basis of| |Exposition of new ideas; | | | |
| | |structure. |Classify taxes according to structure. |Give examples and explanations. | | | |
| | | |State merits and demerits of taxing people | | | | |
| | | |according to structure. | | | | |
| |3 |Classification of taxes on basis of|Classify taxes according to impact on the |Guided discussion on direct taxes. | |Pg. 135-6 | |
| | |impact on the tax payer. |taxpayer. | | | | |
| | |- Direct tax. |State and explain merits and demerits of | | | | |
| | | |direct tax. | | | | |
| |4 |Classification of taxes on basis of|State merits and demerits of Indirect tax. |Q/A and guided discussion. | |Pg. 138-141 | |
| | |impact on the tax payer. | | | | | |
| | |- Indirect tax. | | | | | |
|6 |1 |Topic summary / review |Tackle review question, |Problem solving.Revision; | |Pg. 142-144 | |
| |2 |INFLATION | | | | | |
| | | | | |Newspaper cuttings & | | |
| | |Introduction |Define the terms inflation and deflation. |Guided discussion and computations. |relevant magazines. |145-6 | |
| | | |Define the term CPI. | | | | |
| | |Consumer |Compute CPI. | | | | |
| | |Price index | | | | | |
| |3 |Simple and weighted price |Compute the price index using simple average|Guided computations. |Price relative tables. |Pg. 147 | |
| | |relatives. |of price relatives. | | | | |
| | | |Compute the price index using the weighted |Supervised practice. | | | |
| | | |average method. | | | | |
| |4 |Types of inflation. |outline types of inflation. |Teacher exposes new concepts related to |Newspaper cuttings & |Pg. 147-8 | |
| | | | |inflation types. |relevant magazines. | | |
| | | | | | | | |
| | | | |Expository and descriptive approaches. | |Pg. 149-150 | |
| | |Causes of demand- pull inflation. |Explain the term demand-pull inflation. | | | | |
| | | |Explain causes of demand –pull inflation. | | | | |
|7 |1 |Causes of cost- pull inflation. |Explain the concept of cost-pull inflation. |Expository and descriptive approaches with | |Pg. 152 | |
| | | |Explain the causes of cost-pull inflation. |probing questions. | | | |
|7 |2 |Levels of inflation & |Highlight various levels of inflation. |Probing questions; |Newspaper cuttings & |Pg. 152-3, | |
| | |Effects of inflation on the economy|Outline positive and negative effects of |Discussion.. |relevant magazines. | | |
| | |of a country. |inflation. | | |154-6 | |
| | | | | | | | |
| |3 |Controlling inflation. |Identify some policies adopted by the govt |Discussion on: control of money supply, | |Pg. 156-8 | |
| | | |to reduce or control inflation. |control of demand, cost control. | | | |
| | | | | | | | |
| | | | | | | | |
| |4 |Topic assessment. |Answer questions correctly. |Answering questions; | |Pg 160-1. | |
| | | | |Topic summary. | | | |
|8 |1-2 |TEST / MID-TERM BREAK | | | | | |
| |3 |INTERNATIONAL TRADE | | | | | |
| | | | | | | | |
| | |Types of International Trade. | | | | | |
| | | |Distinguish bilateral trade from |Brainstorming and guided discussion. |Newspaper cuttings & |Pg. 163-4 | |
| | | |multilateral trade. | |relevant magazines. | | |
| | |Advantages and disadvantages of | | | | | |
| | |International Trade. | |Q/A & guided discussion | | | |
| | | |State advantages and disadvantages of | | | | |
| | | |International Trade. | | | | |
| |4 |Terms of International Trade. |Explain the concept terms of International |Probing questions, brief discussion. | |Pg. 164-6 | |
| | | |Trade. | | | | |
| | | |Distinguish favourable trade from | | | | |
| | | |unfavourable terms of trade. | | | | |
|9 |1 |Terms of trade among different |Account for differences in terms of terms of|Probing questions and guided discussion. | |Pg. 167-8 | |
| | |countries. |trade among nations. | | | | |
| | | | | | | | |
|9 |2 |Balance of Payments. |Define the term balance of payments. |Exposition of new concepts and detailed | |Pg. Pg. 168-9 | |
| | |(Current A/C) |Analyse components of balance of payments. |discussion. | | | |
| | | |(Current A/C). | | | | |
| | | | | | | | |
| |3-4 |Balance of Payments. |Cite examples of transactions that affect |Q/A: review types of capital. | |Pg. 169-170 | |
| | |(Capital A/C) |the Capital A/C. |Exposition of new concepts and detailed | | | |
| | | | |discussion. | | | |
| | | | | | | | |
|10 |1 |Overall Balance of Payments. |Determine the overall balance of payments. |Q/A: review current A/C and capital A/C. | |Pg. 170 | |
| | | | |Illustrative examples. | | | |
| | | | |Assignment. | | | |
| |2 |The Official Settlement A/C. |Define the Official Settlement A/C. |Guided brief discussion. | |Pg. 171 | |
| | | | | | | | |
| | | | | | | | |
| | | | | | | | |
| | |Disequilibrium of Balance of |Identify causes of Disequilibrium of Balance| | | | |
| |3 |payments. |of payments. |Exposition of new concepts & explanations; | | | |
| | |Correction of balance of payment | |Discussion. | |Pg. 172-5 | |
| | |disequilibrium. |Outline methods of correcting of balance of | | | | |
| | | |payment disequilibrium. | | | | |
| | | | | | | | |
| | | | | | | | |
| |4 |Terms of sale in international |Identify common terms of sale in |Exposition & explanations; | |Pg. 175 | |
| | |trade. |international trade. |Probing questions; | | | |
| | | | |Discussion. | | | |
|11 |1-2 |Documents used in international |Identify major documents used in international|Give examples of relevant documents. | |Pg. 176-7 | |
| | |trade. |trade. |Give examples of relevant documents. | | | |
| |3-4 |IMF, ADF and World bank. |State objectives of IMF, ADF and World bank.. |Brain storming; |Newspaper cuttings & |Pg. 179-180 | |
| | | |Trace a background to the growth of specific |Discussion. |relevant magazines. | | |
| | | |development funds. | | | | |
|12-13 |END OF TERM TWO EXAMINATIONS |
| |SCHEME OF WORK FORM FOUR BUSINESS STUDIES TERM THREE 2020 | |
|WK |L/ |TOPIC/ |LESSON / SPECIFIC |TEACHING / LEARNING |MATERIALS |REF. |REM. |
|NO. |NO |SUBTOPIC |OBJECTIVES |ACTIVITIES |/ | | |
| | | | | |RESOURCES | | |
|1 |1 |ECONOMIC INTEGRATION |Define economic integration. |Q/A review relevant terms. | |Pg. 182-5 | |
| | | |Identify forms of economic integration. |Probing questions | | | |
| | |Forms & importance of economic |Outline forms of economic integration. |& guided discussion. | | | |
| | |integration. |Analyze importance of economic integration. | | | | |
| | | |Enumerate advantages and disadvantages of free| | | | |
| | | |trade. | | | | |
| |2-3 |Trade restrictions. |Cite reasons for trade restrictions. |Q/A & guided discovery. | |Pg. 185-7 | |
| | | |Outline methods of trade restriction. | | | | |
| |4 |Methods of trade restrictions. |Highlight some methods used to control trade |Q/A & exposition. | |Pg 186-7 | |
| | | |restrictions. | | | | |
|2 |1 |Advantages and disadvantages of |State advantages and disadvantages of trade |Exposition of new concepts. | |Pg 187-8 | |
| | |trade restrictions. |restrictions. | | | | |
| |2 |Trends in international trade. |Analyse some current trends in international |Probing questions and brief discussion on | |Pg 188-9 | |
| | | |trade. |EPZ, liberalization e-trade &website. | | | |
| | | | | | | | |
| | | | | | | | |
| |3-4 |ECONOMIC DEVP AND PLANNING |Define economic growth of a country. |Guided discussion & oral questions. | |Pg 195-6 | |
| | |Growth and development. |Identify structural changes that may accompany| | | | |
| | | |economic development. | | | | |
|3 |1 |Underdevelopment. |Identify characteristics of under - |Brainstorming, questioning & discussion. | |Pg 197-199 | |
| | | |development | | | | |
| |2 |Factors for underdevelopment. |Highlight some factors that impede |Q/A guided discussion. | |Pg. 200-2 | |
| | | |development. | | | | |
| |3 |Development planning. |Site some objectives of planning. |Probing questions /guided discussion. | |Pg. 202-4 | |
| | | |Give reasons why development planning is | | | | |
| | | |necessary. | | | | |
| |4 |Problems encountered in development|State problems encountered in development |Probing questions /guided discussion. | |Pg. 204-6 | |
| | |planning. |planning. |Quiz. | | | |
|4-6 | |REVISION FOR K.C.S.E. | |
|6-9 | |K.C.S.E. EXAMINATIONS | |
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