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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

REPORTING

1 4
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.



Introducing of new concepts, explanations & discussion.
text book
New Inventor KLB BOOK III Pg 59-60
1 5
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.
Introducing of new concepts, explanations & discussion.
Chart: circular flow of income.
New Inventor KLB BOOK III Pg 60-61
2 1
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;
text book
New Inventor KLB BOOK III Pg 61-62
2 2
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;
text book
New Inventor KLB BOOK III Pg 61-62
2 3
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.
 explanations & discussion;
Calculations.
Calculators,text book
New Inventor KLB BOOK III Pg 63-64
2 4
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.
Explanations & discussion;
Calculations.
Teacher's notes.
New Inventor KLB BOOK III Pg 64-65
2 4-5
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.
Explanations & discussion;
Calculations.
Teacher's notes.
New Inventor KLB BOOK III Pg 64-65
3

OPENER EXAMS
4 1
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.

Asking questions;
Guided discussion;
Calculations.
Calculators.
New Inventor KLB BOOK III Pg 65-66
4 2
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.

Asking questions;
Guided discussion;
Calculations.
Calculators.
New Inventor KLB BOOK III Pg 65-66
4 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.

Asking questions;
Guided discussion;
Calculations.
Calculators.
New Inventor KLB BOOK III Pg 65-66
4 4
NATIONAL INCOME.
Uses of national income statistics.
By the end of the lesson, the learner should be able to:
Outline uses of national income statistics.

Guided discussion.
text book
New Inventor KLB BOOK III Pg 66-67
4 5
NATIONAL INCOME.
Levels of national income.
By the end of the lesson, the learner should be able to:
Highlight factors that influence the levels of national income.

Asking questions;
Guided discussion;
Review exercise.
text book
New Inventor KLB BOOK III Pg 68-70
5 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
Asking questions;
Guided discussion;
Calculations.
text book
New Inventor KLB BOOK III Pg 71-72
5 2
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.

Asking questions;
Guided discussion;
Illustrative curve sketching.
Chart- optimum population.
New Inventor KLB BOOK III Pg 73-74
5 3
POPULATION & EMPLOYMENT.
Under-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.
New Inventor KLB BOOK III Pg 74-75
5 4
POPULATION & EMPLOYMENT.
Over-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.
New Inventor KLB BOOK III Pg 75-77
5 5
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;
Guided discussion.
text book
New Inventor KLB BOOK III Pg 78
6 1
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
6 2
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
6 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.

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
6 4
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.

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
6 5
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.
 discussion on new concepts associated with unemployment.
text book
New Inventor KLB BOOK III Pg 83-86
7 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
7 2
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
7 3
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
7 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
7 5
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
8 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
8 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
8 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
8 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
8 5
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
9 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.

Discussion.
New Inventor KLB BOOK III Pg 99
9 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.

Discussion.
New Inventor KLB BOOK III Pg 99
9 1-2
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.

Discussion.
New Inventor KLB BOOK III Pg 99
9-10

MIDTERM BREAK
10 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
10 4-5
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
11

END TERM EXAMS
12 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
12 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
12 3
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.
Whiteboard 
New Inventor KLB BOOK III Pg 100-102
12 4
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.



Oral questions;
Brief guided discussion.
Whiteboard 
New Inventor KLB BOOK III Pg 103
12 5
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.



Oral questions;
Brief guided discussion.
Whiteboard 
New Inventor KLB BOOK III Pg 103
13 1
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.
Teacher's notes
New Inventor KLB BOOK III Pg 103-108
13 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.
Teacher's notes
New Inventor KLB BOOK III Pg 103-108
13 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
13 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
13 5
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
14 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.
Teacher's notes 
New Inventor KLB BOOK III Pg 111
14 1-2
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.
Teacher's notes 
New Inventor KLB BOOK III Pg 111
14

CLOSING

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