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SCHEME OF WORK
Business Studies
Form 3 2025
TERM I
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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
1

Reporting and clearing assignments

2 1
SIZE AND LOCATION OF A FIRM
Concept of firm and industry.
By the end of the lesson, the learner should be able to:




Differentiate between a firm and an industry.
Identify factors influencing goods and services to produce.




Exposition of new concepts;
text book
New Inventor KLB BOOK III Pg 23-24
2 2
SIZE AND LOCATION OF A FIRM
Size of a firm.
Location of a firm.
Localization of a firm.
By the end of the lesson, the learner should be able to:
Outline ways of determining size of a firm.
Oral questions;
Guided discussion.
text book
chart
New Inventor KLB BOOK III Pg 24-25
2 3
SIZE AND LOCATION OF A FIRM
Delocalization of a firm.
By the end of the lesson, the learner should be able to:
Outline factors that encourage delocalization of a firm.
State advantages and disadvantages of delocalization of a firm.
Exposition;
Oral questions;
Discussion.
text book
New Inventor KLB BOOK III Pg 27-28
2 4
SIZE AND LOCATION OF A FIRM
Internal economies of scale. External economies of scale.
Internal and external diseconomies of scale.
By the end of the lesson, the learner should be able to:
Define the term economy of scale.
Outline various economies of scale associated with a firm.
Outline benefits accruing to a firm as a result of growth of the whole industry.
Exposition of new concepts.
Discussion.
text book
New Inventor KLB BOOK III Pg 29-30
3

Cat 1
4 1
SIZE AND LOCATION OF A FIRM
Existence of small firms.
Negative impact of production activities on the environment.
Maintaining a healthy environment.
By the end of the lesson, the learner should be able to:
Give reasons that contribute to existence of small firms.
Brain storming;
Oral questions;
Discussion.
text book
chart
New Inventor KLB BOOK III Pg 32-33
4 2
PRODUCT MARKETS
Introduction.
Perfect competition market.
By the end of the lesson, the learner should be able to:



Define the term market and marketing.
Identify elements that dictate the type of market.



Oral questions;
Probing questions;
Guided discussion.
chart
text book
New Inventor KLB BOOK III Pg 40
4 3
PRODUCT MARKETS
Monopoly.
Monopoly power.
By the end of the lesson, the learner should be able to:
Identify features of a monopoly market.
Exposition of new ideas; Detailed discussion.
text book
New Inventor KLB BOOK III Pg 42-43
4 4
PRODUCT MARKETS
Monopolistic competition.
By the end of the lesson, the learner should be able to:
Outline features of a monopolistic competition.
Describe price & output determination under monopolistic competition.
Exposition, discussion and sketching illustrative graphs.
chat,text book
New Inventor KLB BOOK III Pg 45-46
5 1
PRODUCT MARKETS
CHAIN OF DISTRIBUTION
Oligopoly.
Channels of distribution.
By the end of the lesson, the learner should be able to:
Describe features of an oligopolistic market.
Exposition;
Probing questions;
Discussion.
text book
New Inventor KLB BOOK III Pg 46-47
5 2
CHAIN OF DISTRIBUTION
Distribution of local agricultural produce.
Distribution of locally manufactured goods.
Distribution of imported goods.
By the end of the lesson, the learner should be able to:
Describe distribution of local agricultural produce.
Draw a flow chart;
Brief discussion.
Chart ?channels of distribution of local agricultural produce
Flow chart.
New Inventor KLB BOOK III Pg 50-51
5 3
CHAIN OF DISTRIBUTION
Roles played by intermediaries in the distribution chain.
Choice of distribution channel.
By the end of the lesson, the learner should be able to:
Outline roles played by intermediaries in the distribution chain.
Brain storming;
Oral questions;
Discussion.
Illustrative flow charts.
text book
New Inventor KLB BOOK III Pg 54-57
5 4
NATIONAL INCOME.
Meaning of national income, GDP, NDP, GNP & NNP. Per capita income.
Circular flow of 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.
text book
Chart: circular flow of income.
New Inventor KLB BOOK III Pg 59-60
6 1
NATIONAL INCOME.
Factors affecting circular flow of income.
Expenditure 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.
Oral questions;
Exposition of concepts.
text book
Calculators,text book
New Inventor KLB BOOK III Pg 61-62
6 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.
New Inventor KLB BOOK III Pg 64-65
6 3
NATIONAL INCOME.
Output approach of determining national income.
Uses of national income statistics.
Levels of 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 book
New Inventor KLB BOOK III Pg 65-66
6 4
POPULATION & EMPLOYMENT.
Population growth.
Optimum population.
Under-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.




Brain storming;
Exposition of new concepts;
Probing questions;
Guided discussion;
Calculations.
text book
Chart- optimum population.
Chart- under population.
New Inventor KLB BOOK III Pg 71-72
7 1
POPULATION & EMPLOYMENT.
Over-population.
Young 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.
text book
New Inventor KLB BOOK III Pg 75-77
7 2
POPULATION & EMPLOYMENT.
Ageing population.
Declining 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
7 3
POPULATION & EMPLOYMENT.
Population structure.
Employment and 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.
Probing questions;
Drawing an illustrative population pyramid; Discussion.
Chart- population structure pyramid.,
Diagram of vicious cycle of rapid population growth.
text book
New Inventor KLB BOOK III Pg 80-81
7 4
POPULATION & EMPLOYMENT.
Causes of unemployment.
Solving unemployment problems.
By the end of the lesson, the learner should be able to:
Outline the main causes of unemployment.
Q/A and brief discussion
text book
New Inventor KLB BOOK III Pg 87-88
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.
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 3
NET WORTH OF A BUSINESS.
Balance sheet.
Importance of a 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
8 4
NET WORTH OF A BUSINESS.
Book-keeping equation and balance sheet.
Net worth of a business.
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
9

Cat 2 and midterm break
10 1
NET WORTH OF A BUSINESS.
BUSINESS TRANSACTIONS
Topic review.
Types of business transactions.
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
10 2
BUSINESS TRANSACTIONS
Effects of transactions on the balance sheet.
Changes in capital: Drawing.
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
10 3
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
New Inventor KLB BOOK III Pg 109
10 4
BUSINESS TRANSACTIONS
THE LEDGER.
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:
Compute the capital at the end of a given period.
Work through examples;
Group activities;
Guided discussion.
text book
A ledger book.
New Inventor KLB BOOK III Pg 111
11 1
THE LEDGER.
Rules of recording transactions in ledger accounts.
The concept of double entry.
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.
text book
New Inventor KLB BOOK III 118-120
11 2
THE LEDGER.
Recording business transactions in ledger accounts.
By the end of the lesson, the learner should be able to:
Record accounting transactions in ledger A/Cs.
Exposition;
Oral questions;
Guided discovery.
Ledger.
New Inventor KLB BOOK III Pg 120-5
11 3
THE LEDGER.
Purchase of goods and purchase of stock in cash / on credit.
Purchase returns.
By the end of the lesson, the learner should be able to:
Record purchase of stock in cash / on credit.
Exposition;
Oral questions;
Guided discovery.
The Ledger.
New Inventor KLB BOOK III Pg 127-9
11 4
THE LEDGER.
Sale returns.
Expenses in ledger account.
Revenues in ledger accounts.
By the end of the lesson, the learner should be able to:
Record sales returns in ledger account.
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 130
12 1
THE LEDGER.
Drawings in ledger accounts.
By the end of the lesson, the learner should be able to:
Record drawings in a ledger account.
Practical activity;
Worked examples;
Supervised practice.
The Ledger.
New Inventor KLB BOOK III Pg 132
12 2
THE LEDGER.
Balancing ledger accounts.
Balancing an account with only one entry.
Uses of ledger accounts.
By the end of the lesson, the learner should be able to:
Balance ledger accounts.
Oral questions;
Guided discovery;
Numerous examples.
The Ledger.
chart
New Inventor KLB BOOK III Pg 133-4
12 3
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 4
THE LEDGER.
Classification of ledger accounts.
The general ledger.
Topic review.
By the end of the lesson, the learner should be able to:
Distinguish personal from impersonal accounts.
Outline types of ledgers.
Probing questions;
Discussion.
chart
Chart ?classes of accounts and appropriate ledgers.
New Inventor KLB BOOK III Pg 140
13

End term exam

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