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SCHEME OF WORK
Business Studies
Form 4 2025
TERM I
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
4 2
BUSINESS TRANSACTIONS
Types of business transactions.
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.



Probing questions;
Oral questions;
Brief guided discussion.
chart
New Inventor KLB BOOK III Pg 103
4 3
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
By the end of the lesson, the learner should be able to:
Determine the effects of transactions on the balance sheet.
Worked examples;
Supervised exercise;
Guided discovery.
chart
New Inventor KLB BOOK III Pg 103-108
4 4
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
5 1
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
5 2
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.
Work through examples;
Group activities;
Guided discussion.
text book
A ledger book.
New Inventor KLB BOOK III Pg 111
5 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
5 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
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.
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
6 3
THE LEDGER.
Purchase returns.
Sale 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
6 4
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.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130-1
7 1
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
7 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
7 3
THE LEDGER.
Balancing an account with only one entry.
Uses of ledger accounts.
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.
chart
New Inventor KLB BOOK III Pg 134-6
7 4
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.
Q/A: review meaning of a trial balance;
Guided discussion.
chart
New Inventor KLB BOOK III Pg 137-8
8

Midterm

9 1
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
9 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
9 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
9 4
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
10 1
THE CASH BOOK
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
The three-column cash book.
Source documents Introduction. Cash receipt.
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.
Cash receipts
New Inventor KLB BOOK III Pg 156-9
10 2
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
10 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Payment voucher & petty cash voucher.
Books of original entry. Sales journal.
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.
Sales journal.
New Inventor K.L.B. BK IV. Pg 6-7
10 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Posting from sales journal to sales ledger and general ledger.
Sales returns journal.
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.
Sales returns journal sample page.
New Inventor K.L.B. BK IV. Pg 10-12
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.
Cash receipt 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.
Cash receipt journal.
New Inventor K.L.B. BK IV. Pg. 17-19
11 3
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Cash payment journal.
The petty cash book with imprest system.
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.
Illustrated petty cash book.
New Inventor K.L.B. BK IV. Pg. 22-23
11 4
SOURCE DOCUMENTS & BOOKS OF ORIGINAL ENTRY
Analysis cash book.
General journal.
Transactions passed through the general journal.
Importance of journals.
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.
text book
New Inventor K.L.B. BK IV. PG. 32-36

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