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SCHEME OF WORK
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
1 1
NATIONAL INCOME.
Meaning of national income, GDP, NDP, GNP & NNP. Per capita income.
By the end of the lesson, the learner should be able to:



Define terms related to national income.



Exposition of new concepts, explanations & discussion.interactive simulations, online learning , probing questions 
text book. Pictures. Calculators. interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 59-60Trendy business studies form 2 pg 58
Complete business studies notes form 2 page.59-60
Break through Business studies form pg 57
1 2
NATIONAL INCOME.
Circular flow of income.
By the end of the lesson, the learner should be able to:
Describe the circular flow of income.
State assumptions made in circular flow of income.
Exposition of new concepts, explanations & discussion.Oral question 
Chart: circular flow of income. Text books. Exercise books .interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 60-61Trendy business studies form 2 pg 60-61
Complete business studies notes form 2 page.56
Break through Business studies form 3 pg 58
1 3
NATIONAL INCOME.
Factors affecting circular flow of income.
By the end of the lesson, the learner should be able to:
Outline factors that affect circular flow of income.
Oral questions;
Exposition of concepts.
text books, exercise books. Charts.interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 61-62Trendy business studies form 2 pg 61-62
Complete business studies notes form 2 page. 56
Break through Business studies form 3 page 59
1

LABOUR DAY

2 1
NATIONAL INCOME.
Expenditure approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using expenditure approach.
List down problems associated with expenditure approach.
Exposition of new concepts, explanations & discussion;
Calculations.
Calculators,text book. Exercise books. interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 63-64.Trendy business studies form 2 pg 63-64
Complete business studies notes form 2 page.63
Break through Business studies form 3 pg 60
2 2
NATIONAL INCOME.
Income approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using income approach.
List down problems associated with income approach.
Exposition of new concepts, explanations & discussion;
Calculations.
Calculators. Exercise books. Text books.interactive simulations, online learning platforms, case study analysis, and role-playing                           
New Inventor KLB BOOK III Pg 64-65.Trendy business studies form 2 pg 64-65
Complete business studies notes form 2 page.63
Break through Business studies form 3 pg 62
2 3
NATIONAL INCOME.
Output approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using output approach.
List down problems associated with output approach.
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
Calculators.Text books, exercise books. Pictures 
New Inventor KLB BOOK III Pg 65-66.Trendy business studies form 2 pg 65-66
Complete business studies notes form 2 page. 64
Break through Business studies form 3 pg 63
2 4
NATIONAL INCOME.
Output approach of determining national income.
By the end of the lesson, the learner should be able to:
Determine national income using output approach.
List down problems associated with output approach.
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
Calculators.Text books, exercise books. Pictures 
New Inventor KLB BOOK III Pg 65-66.Trendy business studies form 2 pg 65-66
Complete business studies notes form 2 page. 64
Break through Business studies form 3 pg 63
3 1
NATIONAL INCOME.
Uses of national income statistics.
Levels of national income.
By the end of the lesson, the learner should be able to:
Outline uses of national income statistics.
Exposition of new concepts;
Probing questions;
Guided discussion.
text book. Exercise books Data books
New Inventor KLB BOOK III Pg 66-67.Trendy business studies form 2 pg  66-67
Complete business studies notes form 2 page. 63
Break through Business studies form 3 pg 64
3 2
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. Videos on populated countries. Chart showing birth ratés.
New Inventor KLB BOOK III Pg 71-72.Trendy business studies form 2 pg  71-72
Complete business studies notes form 2 page.64
Break through Business studies form 3 pg 64
3 3
POPULATION & EMPLOYMENT.
Optimum 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.
Exposition of new concepts;
Probing questions;
Guided discussion;
Illustrative curve sketching.
Chart- optimum population.pictures  graphs of optimum population
New Inventor KLB BOOK III Pg 73-74.Trendy business studies form 2 pg 73-74
Complete business studies notes form 2 page.65
Break through Business studies form 3 pg 65
3 4
POPULATION & EMPLOYMENT.
Under-population.
Over-population.
By the end of the lesson, the learner should be able to:
Cite factors that lead to under population.
State demerits of under -population.
Brain storming;
Guided discussion.
Chart- under population.
Chart- over population. Exercise books and text books 
New Inventor KLB BOOK III Pg 74-75.Trendy business studies form 2 pg 74-75
Complete business studies notes form 2 page.66
Break through Business studies form 3 pg 67
4 1
POPULATION & EMPLOYMENT.
Young population.
By the end of the lesson, the learner should be able to:
Cite factors that may lead to young population.
State advantages and disadvantages of a young population.
Outline challenges of a young population.
Brain storming;
Oral questions;
Exposition;
Guided discussion.
text book. Magazines  text books 
New Inventor KLB BOOK III Pg 78Trendy business studies form 2 pg 78-79
Complete business studies notes form 2 page.67
Break through Business studies form 3 pg 66
4 2
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, exercise books and text books 
New Inventor KLB BOOK III Pg 78-79Trendy business studies form 2 pg 78-79
Complete business studies notes form 2 page.68
Break through Business studies form 3 pg 67
4

OPENER EXAM

5 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.
interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 78-79Trendy business studies form 2 pg  78-80
Complete business studies notes form 2 page.69-70
Break through Business studies form 3 pg 69
5 2
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 80-81Trendy business studies form 2 pg 80-81
Complete business studies notes form 2 page.70
Break through Business studies form 3 pg 70-71
5 3
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.interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 83-86Trendy business studies form 2 pg  82-83
Complete business studies notes form 2 page.71
Break through Business studies form 3 pg 72
5 4
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
interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 87-88Trendy business studies form 2 pg 87
Complete business studies notes form 2 page.72
Break through Business studies form 3 pg 73
6

MADARAKA DAY

6 2
POPULATION & EMPLOYMENT.
Solving unemployment problems.
By the end of the lesson, the learner should be able to:
Suggest some possible solutions to unemployment problems in Kenya.
Group discussions & presentations;
Guided discussion.
text book. interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 88-90Trendy business studies form 2 pg 88-90
Complete business studies notes form 2 page.74
Break through Business studies form 3 pg 75
6 3
POPULATION & EMPLOYMENT.
Solving unemployment problems.
By the end of the lesson, the learner should be able to:
Suggest some possible solutions to unemployment problems in Kenya.
Group discussions & presentations;
Guided discussion.
text book. interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 88-90Trendy business studies form 2 pg 88-90
Complete business studies notes form 2 page.74
Break through Business studies form 3 pg 75
6 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.
interactive simulations, online learning platforms, case study analysis, and role-playing interactive 
New Inventor KLB BOOK III Pg 92-95Trendy business studies form 2 pg 92-95
Complete business studies notes form 2 page.76
Break through Business studies form 3 pg 76
7 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.interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 95-97Trendy business studies form 2 pg 95-96
Complete business studies notes form 2 page.76-77
Break through Business studies form 3 pg 76-77
7 2
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.interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 95-97Trendy business studies form 2 pg 95-96
Complete business studies notes form 2 page.76-77
Break through Business studies form 3 pg 76-77
7 3
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. interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 97-98Trendy business studies form 2 pg 97-98
Complete business studies notes form 2 page.78
Break through Business studies form 2 pg 78
7 4
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.. question and answer method. Peer teaching, discussion, presentation 
interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 99.Trendy business studies form 2 pg 99
Complete business studies notes form 2 page.78-79
Break through Business studies form 3 pg 78
8 1
NET WORTH OF A BUSINESS.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Relate book-keeping equation with balance sheet
Guided discovery;. Question and answer method. Probing questions explanations realia
interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III pg 99Trendy business studies form 2 pg 100
Complete business studies notes form 2 page.80
Break through Business studies form 3 pg 80-81
8 2
NET WORTH OF A BUSINESS.
Book-keeping equation and balance sheet.
By the end of the lesson, the learner should be able to:
Relate book-keeping equation with balance sheet
Guided discovery;. Question and answer method. Probing questions explanations realia
interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III pg 99Trendy business studies form 2 pg 100
Complete business studies notes form 2 page.80
Break through Business studies form 3 pg 80-81
8 3
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.
Question and answer method. Probing questions, explanations 
interactive simulations, online learning platforms, case study analysis, and role-playing 
New Inventor KLB BOOK III Pg 99-100.Trendy business studies form 2 pg  99-100
Complete business studies notes form 2 page.81
Break through Business studies form 3 pg 81
8 4
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. Text books, exercise books 
New Inventor KLB BOOK III Pg 100-102.Trendy business studies form 2 pg  100-102
Complete business studies notes form 2 page. 82
Break through Business studies form 3 pg 82 
9

MID TERM BREAK

10 1
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. Text book. Calculators 
New Inventor KLB BOOK III Pg 103.Trendy business studies form 2 pg 83
Complete business studies notes form 2 page.83
Break through Business studies form 3 pg 82 
10 2
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. Exercise books, Texte books 
New Inventor KLB BOOK III Pg 103-108.Trendy business studies form 2 pg 103-104
Complete business studies notes form 2 page. 84
Break through Business studies form 2 pg 83-84
10 3
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.
Table showing capital,assrts and liabilities. Calculators \\\
New Inventor KLB BOOK III Pg 108-9.Trendy business studies form 2 pg 108
Complete business studies notes form 2 page.84-85
Break through Business studies form 3 pg 84
10 4
BUSINESS TRANSACTIONS
Additional investments.
Profit & losses.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
Work through an example.
Exercise.
text book. Calculators students books 
New Inventor KLB BOOK III Pg 109.Trendy business studies form 2 pg 108-109
Complete business studies notes form 2 page.86
Break through Business studies form 3 pg 85-86
11 1
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. Calculators, exercise books 
New Inventor KLB BOOK III Pg 111.Trendy business studies form 2 pg 112
Complete business studies notes form 2 page 88.
Break through Business studies form 3 pg 89
11 2
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. Calculators, exercise books 
New Inventor KLB BOOK III Pg 111.Trendy business studies form 2 pg 112
Complete business studies notes form 2 page 88.
Break through Business studies form 3 pg 89
11 3
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 Accounts book. Texte book. Calculators
New Inventor KLB BOOK III Pg 117. Trendy business studies form 2 pg 113-117
Complete business studies notes form 2 page.88-90
Break through Business studies form 389-91
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
Students books

A ledger.Accounts book. Ledger book. Calculators 
New Inventor KLB BOOK III 118-120.Trendy business studies form 2 pg 118-119
Complete business studies notes form 2 page. 91
Break through Business studies form 3 pg 91-92
12-14

END TERM EXAM AND CLOSING

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