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SCHEME OF WORK
Business Studies
Form 3 2025
TERM II
School


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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.
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 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.
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 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
4 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
4 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
4 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
5 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
5 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
5 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
5 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
6 1
BUSINESS TRANSACTIONS
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:



Explain how drawings affect capital.No


Worked examples
Supervised practice.
Exercise.
New Inventor KLB BOOK III Pg 108-9
6 2
BUSINESS TRANSACTIONS
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:



Explain how drawings affect capital.No


Worked examples
Supervised practice.
Exercise.
New Inventor KLB BOOK III Pg 108-9
6 3
BUSINESS TRANSACTIONS
Changes in capital: Drawing.
By the end of the lesson, the learner should be able to:



Explain how drawings affect capital.No


Worked examples
Supervised practice.
Exercise.
New Inventor KLB BOOK III Pg 108-9
6 4
BUSINESS TRANSACTIONS
Additional investments.
By the end of the lesson, the learner should be able to:
Explain how additional investments affect capital.
Work through an example.
Exercise.
New Inventor KLB BOOK III Pg 109
7 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
7 2
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
7 3
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
7 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
8 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
8 2
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
8 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
8 3-4
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
9

Midterm break

10 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
10 2
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
10 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
10 4
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
11 1
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
11 2
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
11 3
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
11 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

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