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SCHEME OF WORK
Business Studies
Form 3 2025
TERM I
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
2 1
THE LEDGER.
Meaning and purpose of a ledger.
By the end of the lesson, the learner should be able to:


Identify features of a ledger.
Explain the purpose of a ledger.


Exposition of new concepts and detailed discussion.


A ledger book.
New Inventor KLB BOOK III Pg 117
2 2
THE LEDGER.
Rules of recording transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record transactions in a ledger A/Cs.
Exposition and summary in tabular form


A ledger.
New Inventor KLB BOOK III 118-120
2 3
THE LEDGER.
Rules of recording transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record transactions in a ledger A/Cs.
Exposition and summary in tabular form


A ledger.
New Inventor KLB BOOK III 118-120
2 4
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 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
3 2
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
3 3
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
Exposition;
Oral questions;
Guided discovery.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
3 4
THE LEDGER.
Purchase returns.
By the end of the lesson, the learner should be able to:
Post entries of purchase returns to ledger account.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 129-130
4 1
THE LEDGER.
Sale returns.
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 2
THE LEDGER.
Expenses in ledger account.
By the end of the lesson, the learner should be able to:
Record expenses in ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130-1
4 3
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
4 4
THE LEDGER.
Drawings in ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 132
5 1
THE LEDGER.
Balancing ledger accounts.
By the end of the lesson, the learner should be able to:
Balance ledger accounts.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 133-4
5 2
THE LEDGER.
Balancing ledger accounts.
By the end of the lesson, the learner should be able to:
Balance ledger accounts.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
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
THE LEDGER.
Trial balance. Purpose of a trial balance.
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.
Q/A: review meaning of a trial balance;
Guided discussion.
chart
New Inventor KLB BOOK III Pg 137-8
6 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.
Exposition of new concepts;
Guided discussion.
chart
New Inventor KLB BOOK III Pg 138-9
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.
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
7 1
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 2
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 3
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 4
THE CASH BOOK
The two- 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.
New Inventor KLB BOOK III Pg 155-6
8 1
THE CASH BOOK
Ledger accounts from three-column cash book.
By the end of the lesson, the learner should be able to:
Post transactions from three-column cash book to ledger accounts.
Probing questions;
Illustrated examples;
Guided discussion.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 160-2
8 2
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 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Source documents Introduction. Cash receipt.
By the end of the lesson, the learner should be able to:




Define a source document.
Give examples of source documents.

Describe features of a cash / cheque receipt.





Exposition of new terms;

Brain storming;

Brief discussion.





Cash receipts








New
Inventor
K.L.B.
BK IV.
Pg 1-2

8 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Invoice.
Debit note and credit note.
By the end of the lesson, the learner should be able to:
Outline details of an invoice.
Examine an invoice.
Probing questions on details of an invoice;
Discussion.
Invoices.
Debit note and credit note.
New Inventor K.L.B. BK IV. Pg. 3-4
9

Mid term break

10 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Payment voucher & petty cash voucher.
By the end of the lesson, the learner should be able to:
Identify entry features of a payment voucher & petty cash voucher.
Examine a payment voucher & petty cash voucher.
Discussion.
Payment voucher & petty cash voucher.
New Inventor K.L.B. BK IV. Pg 6-7
10 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Books of original entry. Sales journal.
By the end of the lesson, the learner should be able to:
Highlight features of a sales journal.
Prepare a sales journal given credit sales.


Brief discussion;
Illustrated example.



Sales journal.
New Inventor K.L.B. BK IV. Pg. 8-10
10 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
By the end of the lesson, the learner should be able to:
Transfer entries from a sales journal to a sales ledger and general ledger.
Discussion on illustrated examples.
Sales ledger.
New Inventor K.L.B. BK IV. Pg 10-12
10 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Sales returns journal.
By the end of the lesson, the learner should be able to:
Explain purpose of a sales returns journal.
Prepare a sales return journal.
Examine a sales return journal.
Discussion on its features Illustrated example: preparing a sales journal given a number of transactions.
Sales returns journal sample page.
New Inventor K.L.B. BK IV. Pg. 13-14
11 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting entries to the general ledger and sales ledger.
Purchases journal.
By the end of the lesson, the learner should be able to:
Post entries from sales return journal to the general ledger and the sales ledger.
Illustrated example;
Supervised practice.
Written exercise.
Sales return journal sample page.
Purchases journal sample page.
New Inventor K.L.B. BK IV. Pg 14
11 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Purchases return journal.
By the end of the lesson, the learner should be able to:
Prepare a purchases journal given some transactions.
Post entries from the journal to the purchases return ledger.
Exposition of new concepts;
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Purchases return journal sample page.
New Inventor K.L.B. BK IV. Pg. 17-19
11 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash receipt journal.
By the end of the lesson, the learner should be able to:
Identify features of a cash receipt journal.
Post entries from the journal to the general ledger, cash book and debtors ledger.
Illustrated example on preparing a purchases journal given a number of transactions.
Supervised practice.
Cash receipt journal.
New Inventor K.L.B. BK IV. Pg. 20-21
11 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash payment journal.
By the end of the lesson, the learner should be able to:
Prepare a cash payment journal.
Post cash payment journal entries to ledger accounts correctly.
Exposition of new concepts;
Illustrated example;
Written exercise.
Illustrated cash payment ledger.
New Inventor K.L.B. BK IV. Pg. 22-23
12 1
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
The petty cash book with imprest system.
By the end of the lesson, the learner should be able to:
Make entries in a petty cash book.
Post entries from the book to ledger accounts.
Illustrated examples;
Group assignments.
Illustrated petty cash book.
New Inventor K.L.B. BK IV. Pg.26-30
12 2
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Analysis cash book.
General journal.
By the end of the lesson, the learner should be able to:
Record transactions in an analysis cash book.
Exposition of new concepts;
Worked examples;
Discussion;
Written exercise.
Cash analysis sample page.
General journal sample page.
New Inventor K.L.B. BK IV. PG. 32-36
12 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Transactions passed through the general journal.
By the end of the lesson, the learner should be able to:
Identify transactions that are passed through the general journal.
Exposition of new concepts;
Detailed discussion.
text book
New Inventor K.L.B. BK IV. Pg. 37-40
12 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Importance of journals.
By the end of the lesson, the learner should be able to:
State reasons for maintaining journals.
Probing questions;
Brief discussion;
Topic review & summary;
Review of written exercises.
text book
New Inventor K.L.B. BK IV. Pg. 41-53

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