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WK | LSN | TOPIC | SUB-TOPIC | OBJECTIVES | T/L ACTIVITIES | T/L AIDS | REFERENCE | REMARKS |
---|---|---|---|---|---|---|---|---|
2 | 1 |
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
|
|
2 | 2 |
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
|
|
2 | 3 |
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
|
|
2 | 4 |
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
|
|
3 | 1 |
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
|
|
3 | 2 |
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
|
|
3 | 3 |
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
|
|
3 | 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. |
|
New Inventor KLB BOOK III Pg 99
|
|
4 | 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;
|
|
New Inventor KLB BOOK III pg 99
|
|
4 | 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;
|
|
New Inventor KLB BOOK III pg 99
|
|
4 | 3 |
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;
|
|
New Inventor KLB BOOK III pg 99
|
|
4 | 4 |
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;
|
|
New Inventor KLB BOOK III pg 99
|
|
5 | 1 |
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
|
|
5 | 2 |
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
|
|
5 | 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. |
Discussion.
|
|
New Inventor KLB BOOK III Pg 99-100
|
|
5 | 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
|
New Inventor KLB BOOK III Pg 100-102
|
|
6 | 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
|
New Inventor KLB BOOK III Pg 103
|
|
6 | 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
|
|
6 | 3 |
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
|
|
6 | 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
|
|
7 | 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
|
|
7 | 2 |
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
|
|
7 | 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. |
|
New Inventor KLB BOOK III Pg 108-9
|
|
7 | 4 |
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
|
|
8 | 1 |
BUSINESS TRANSACTIONS
|
Additional investments.
|
By the end of the
lesson, the learner
should be able to:
ExplainNo how additional investments affect capital. |
Work through an example.
Exercise. |
|
New Inventor KLB BOOK III Pg 109
|
|
8 | 2 |
BUSINESS TRANSACTIONS
|
Additional investments.
|
By the end of the
lesson, the learner
should be able to:
ExplainNo how additional investments affect capital. |
Work through an example.
Exercise. |
|
New Inventor KLB BOOK III Pg 109
|
|
8 | 3 |
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
|
|
8 | 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
|
|
9 |
Midterm break |
|||||||
10 | 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
|
|
10 | 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
|
|
10 | 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
|
|
10 | 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
|
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