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Business Studies
Form 3 2025
TERM II
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
2 1
POPULATION & EMPLOYMENT.
Population growth.
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.




Brain storming;
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
text book
New Inventor KLB BOOK III Pg 71-72
2 2-3
POPULATION & EMPLOYMENT.
Optimum population.
Under-population.
By the end of the lesson, the learner should be able to:
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.
Exposition of new concepts;
Probing questions;
Guided discussion;
Illustrative curve sketching.
Brain storming;
Guided discussion.
Chart- optimum population.
Chart- under population.
New Inventor KLB BOOK III Pg 73-74
New Inventor KLB BOOK III Pg 74-75
2 4
POPULATION & EMPLOYMENT.
Over-population.
Young 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.
Brain storming;
Oral questions;
Guided discussion.
Chart- over population.
text book
New Inventor KLB BOOK III Pg 75-77
3

Opener exams
3 4
POPULATION & EMPLOYMENT.
Ageing population.
By the end of the lesson, the learner should be able to:
Identify problems associated with ageing population.
State factors that may lead to ageing population.
Q/A to review young population;
Discussion on ageing and declining populations.
text book
New Inventor KLB BOOK III Pg 78-79
4 1
POPULATION & EMPLOYMENT.
Declining population.
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.
Q/A to review young population;
Discussion on ageing and declining populations.
New Inventor KLB BOOK III Pg 78-79
4 2-3
POPULATION & EMPLOYMENT.
Population structure.
By the end of the lesson, the learner should be able to:
Differentiate between a young population and an ageing population.
Define the term population structure.
Explain implications of population size and structure on development.
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 80-81
4 4
POPULATION & EMPLOYMENT.
Employment and unemployment.
By the end of the lesson, the learner should be able to:
Define the term employment.
Identify types of unemployment.
Exposition and discussion on new concepts associated with unemployment.
text book
New Inventor KLB BOOK III Pg 83-86
5 1
POPULATION & EMPLOYMENT.
Causes of unemployment.
By the end of the lesson, the learner should be able to:
Outline the main causes of unemployment.
Q/A and brief discussion
New Inventor KLB BOOK III Pg 87-88
5 2-3
POPULATION & EMPLOYMENT.
Causes of unemployment.
Solving unemployment problems.
By the end of the lesson, the learner should be able to:
Outline the main causes of unemployment.
Suggest some possible solutions to unemployment problems in Kenya.
Q/A and brief discussion
Group discussions & presentations;
Guided discussion.

text book
New Inventor KLB BOOK III Pg 87-88
New Inventor KLB BOOK III Pg 88-90
5 4
NET WORTH OF A BUSINESS.
Basic terms used in business.
By the end of the lesson, the learner should be able to:



Define basic terms used in business.
State characteristics of assets / liabilities.



Brief discussion on the terms debtor, creditor, asset, liability and capital.
New Inventor KLB BOOK III Pg 92-95
6 1
NET WORTH OF A BUSINESS.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
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 95-97
6 2-3
NET WORTH OF A BUSINESS.
Book-keeping Equation.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
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 95-97
6 4
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
7 1
NET WORTH OF A BUSINESS.
Importance of a balance sheet.
By the end of the lesson, the learner should be able to:
Explain importance of a balance sheet.
Probing questions;
Discussion.
New Inventor KLB BOOK III Pg 99
7 2-3
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
7 4
NET WORTH OF A BUSINESS.
Net worth of a business.
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.
Discussion.
New Inventor KLB BOOK III Pg 99-100
8 1
NET WORTH OF A BUSINESS.
Topic review.
By the end of the lesson, the learner should be able to:
Answer questions correctly.
Answer numerical questions.
Exercise review.
chart
New Inventor KLB BOOK III Pg 100-102
8 2-3
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Topic review.
Types of business transactions.
By the end of the lesson, the learner should be able to:
Answer questions correctly.


Give examples of business transactions.
Define the term deferred payment.
Give examples of credit transactions.
Answer numerical questions.
Exercise review.



Probing questions;
Oral questions;
Brief guided discussion.
chart
New Inventor KLB BOOK III Pg 100-102
New Inventor KLB BOOK III Pg 103
8 4
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
9

Midterm exam

10 1
BUSINESS TRANSACTIONS
Changes in capital: Drawing.
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
10 2-3
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
New Inventor KLB BOOK III Pg 109-110
10 4
BUSINESS TRANSACTIONS
Initial and final capital of a business.
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
New Inventor KLB BOOK III Pg 111
11 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
11 2-3
THE LEDGER.
Meaning and purpose of a ledger.
Rules of recording transactions in ledger accounts.
By the end of the lesson, the learner should be able to:


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

Record transactions in a ledger A/Cs.


Exposition of new concepts and detailed discussion.
Exposition and summary in tabular form


A ledger book.


A ledger.
New Inventor KLB BOOK III Pg 117
New Inventor KLB BOOK III 118-120
11 4
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
12 1
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
12 2-3
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.



Post transactions from three-column cash book to ledger accounts.
Worked examples.
Written assignment.
Worked examples.
Supervised exercise.
Probing questions;
Illustrated examples;
Guided discussion.

Two-column cash book.
3-column cash book, the ledger.
New Inventor KLB BOOK III Pg 155-6
New Inventor KLB BOOK III Pg 160-2
12 4
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
13

End term exams

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