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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
1

Opening and Tune up exams

2 1
CHAIN OF DISTRIBUTION
Channels of distribution.
Distribution of local agricultural produce.
By the end of the lesson, the learner should be able to:


Define the term channel of distribution.
Identify common channels of distribution.



Brain storming;
Probing questions;
Brief discussion.
text book
Chart ?channels of distribution of local agricultural produce
New Inventor KLB BOOK III Pg 49-50
2 2-3
CHAIN OF DISTRIBUTION
Distribution of locally manufactured goods.
Distribution of imported goods.
Roles played by intermediaries in the distribution chain.
By the end of the lesson, the learner should be able to:
Describe distribution of locally manufactured goods.
Outline roles played by intermediaries in the distribution chain.
Draw a flow chart;
Probing questions;
Brief discussion.
Brain storming;
Oral questions;
Discussion.
Flow chart.
Illustrative flow charts.
New Inventor KLB BOOK III Pg 51-52
New Inventor KLB BOOK III Pg 54-57
2 4
CHAIN OF DISTRIBUTION
NATIONAL INCOME.
Choice of distribution channel.
Meaning of national income, GDP, NDP, GNP & NNP. Per capita income.
By the end of the lesson, the learner should be able to:
Explain factors influencing choice of distribution channel.
Brain storming;
Oral questions;
Discussion.
text book
New Inventor KLB BOOK III Pg 57-58
3 1
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.
Chart: circular flow of income.
New Inventor KLB BOOK III Pg 60-61
3 2-3
NATIONAL INCOME.
Factors affecting circular flow of income.
Expenditure approach of determining national income.
Income approach of determining national income.
By the end of the lesson, the learner should be able to:
Outline factors that affect circular flow of income.
Determine national income using income approach.
List down problems associated with income approach.
Oral questions;
Exposition of concepts.
Exposition of new concepts, explanations & discussion;
Calculations.
text book
Calculators,text book
Calculators.
New Inventor KLB BOOK III Pg 61-62
New Inventor KLB BOOK III Pg 64-65
3 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.
New Inventor KLB BOOK III Pg 65-66
4 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
New Inventor KLB BOOK III Pg 66-67
4 2-3
POPULATION & EMPLOYMENT.
Population growth.
Optimum population.
Under-population.
Over-population.
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.
Cite factors that lead to under population.
State demerits of under -population.




Brain storming;
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
Brain storming;
Guided discussion.
text book
Chart- optimum population.
Chart- under population.
Chart- over population.
New Inventor KLB BOOK III Pg 71-72
New Inventor KLB BOOK III Pg 74-75
4 4
POPULATION & EMPLOYMENT.
Young population.
Ageing 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
New Inventor KLB BOOK III Pg 78
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.
New Inventor KLB BOOK III Pg 78-79
5 2-3
POPULATION & EMPLOYMENT.
Population structure.
Employment and unemployment.
Causes of unemployment.
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.

Outline the main causes of unemployment.
Probing questions;
Drawing an illustrative population pyramid; Discussion.
Q/A and brief discussion
Chart- population structure pyramid.,
Diagram of vicious cycle of rapid population growth.
text book
New Inventor KLB BOOK III Pg 80-81
New Inventor KLB BOOK III Pg 87-88
5 4
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
New Inventor KLB BOOK III Pg 88-90
6 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
6 2-3
NET WORTH OF A BUSINESS.
Book-keeping Equation.
Balance sheet.
By the end of the lesson, the learner should be able to:
Identify sources of assets.
Derive and explain the bookkeeping equation.
Define the term balance sheet.
Prepare a balance sheet.
Use a concrete example to arrive at the book-keeping equation.
Apply the book-keeping equation.
Supervised practice.

Guided preparation of a balance sheet.
Supervised practice.
Assignment.
text book
New Inventor KLB BOOK III Pg 95-97
New Inventor KLB BOOK III Pg 97-98
6 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
7 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
7 2-3
NET WORTH OF A BUSINESS.
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Net worth of a business.
Topic review.
Types of business transactions.
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.
Answer questions correctly.
Discussion.
Answer numerical questions.
Exercise review.

chart
New Inventor KLB BOOK III Pg 99-100
New Inventor KLB BOOK III Pg 100-102
7 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
8 1
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
8 2-3
BUSINESS TRANSACTIONS
BUSINESS TRANSACTIONS
THE LEDGER.
Profit & losses.
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:
Determine the solvency of a business.
Compute the capital at the end of a given period.
Q/A : review meaning of terms profit and loss.
Work through examples.
Work through examples;
Group activities;
Guided discussion.
text book
text book
A ledger book.
New Inventor KLB BOOK III Pg 109-110
New Inventor KLB BOOK III Pg 111
8 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 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
10 2-3
THE LEDGER.
Recording business transactions in ledger accounts.
Purchase of goods and purchase of stock in cash / on credit.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
Record purchase of stock in cash / on credit.
Exposition;
Oral questions;
Guided discovery.
Ledger.
The Ledger.
New Inventor KLB BOOK III Pg 120-5
New Inventor KLB BOOK III Pg 127-9
10 4
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
11 1
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
11 2-3
THE LEDGER.
Drawings in ledger accounts.
Balancing ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Balance ledger accounts.
Practical activity;
Worked examples;
Supervised practice.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
New Inventor KLB BOOK III Pg 132
New Inventor KLB BOOK III Pg 133-4
11 4
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
12 1
THE LEDGER.
Trial balance. Purpose of a trial balance.
Limitations of a trial balance.
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
12 2-3
THE LEDGER.
Classification of ledger accounts.
The general ledger.
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts.
Outline types of ledgers.
Outline features of the general ledger.
Probing questions;
Discussion.
Oral questions;
Guided discussion.
chart
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 140
New Inventor KLB BOOK III Pg 141
12 4
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
13-14

End term exams and closing of sch

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