| WK |
LSN |
TOPIC |
SUB-TOPIC |
OBJECTIVES |
L/ACTIVITIES |
L/T AIDS |
REFERENCE |
REMARKS |
| 1 |
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REPORTING AND REVISION |
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2 |
1 |
Source Documents And Books Of Original Entries |
Source document
Invoice
Credit note
Debit note
Receipt
Payment voucher
Cash sales slip
Petty cash voucher
Statement of account
Advice note |
By the end of the lesson, the learner should be able to:
Define source document
Describe the source documents used in business transaction |
Observing the different source documents
Discussions
Taking notes
Asking and answering questions
Listening to resource persons |
Copy of invoice
Receipt
Statement of accounts
Resource person
Text book |
Secondary business studies inventor book 4 pg 1-7
Longman Explore Business studies Book 4 pg 1-3 |
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2 |
Source Documents And Books Of Original Entries |
Books of original entry
Sales journal
Sales returns |
By the end of the lesson the learner should be able to:
Define the books of original entry
Prepare the sales journal and sales returns journal
Post the information in the ledgers account and general ledger |
Taking examples on preparing the journal
Preparing the journal
Taking notes
Asking and answering questions |
Text book |
Secondary business studies inventor book 4 pg 8-13
Longman Explore Business studies Book 4 pg 4-7 |
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3 |
Source Documents And Books Of Original Entries |
Purchase Journal
Purchase returns journals |
By the end of the lesson, the learner should be able to:
Prepare purchases journal and purchases returns journal
Post the information on the ledger accounts and general ledger |
Taking examples on how to prepare the journal
Taking notes
Asking and answering questions |
Text book |
Inventor 4 secondary business studies pg 14-18 student book
Longman Explore Business studies Book 4 pg 8-10 |
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4 |
Source Documents And Books Of Original Entries |
Cash Receipt journal
Cash payment journal |
By the end of the lesson, the learner should be able to:
Prepare cash payment & receipt journal
Post the information to the general ledger |
Taking examples on how to prepare the journal
Taking notes
Asking and answering questions
Preparing the journals |
Text book |
Inventor 4 KLB secondary business studies pg 19-24 student book
Longman Explore Business studies Book 4 pg 11-16 |
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3 |
1 |
Source Documents And Books Of Original Entries |
Cash books
Single
Two-three
Petty analysis |
By the end of the lesson the learner should be able to:
Prepare petty cash book
Posting information to ledger accounts |
Taking examples to prepare petty cash book and analysis cash book
Asking and answering questions
Taking notes
Preparing the cash books |
Text book |
Inventor 4 KLB secondary business studies pg 25-35 student book
Longman Explore Business studies Book 4 pg 16 |
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2 |
Source Documents And Books Of Original Entries |
General Journal(journal proper
Purchase of a fixed asset & sales of fixed assets on credit
Opening entries & closing entries |
By the end of the lesson, the learner should be able to:
Define general journal
Give the format of general ledger
Post information to the General journal |
Preparing the General Journal
Taking examples
Taking notes
Asking and answering questions |
Text book |
Inventor 4 KLB secondary business studies pg 36-41 student book 4
Longman Explore Business studies Book 4 pg 17-19 |
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3 |
Source Documents And Books Of Original Entries |
Importance of journals & Emerging issues
Taking revision questions |
By the end of the lesson, the learner should be able to:
-state the importance of journals
Give emerging issues in source document & book of original entry
Tackle Answer questions on the review questions |
Taking notes
Answering questions
Selected from the text
Discussions |
Text book
Full scap |
Inventor 4 KLB secondary business studies pg 41,44-51 student book 4
Longman Explore Business studies Book 4 pg 17-19 |
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4 |
4
&
1 |
Financial Statements |
Introduction to Financial statements
Trading Account
Format importance trading
Importance of financial statement |
By the end of the lesson, the learner should be able to:
Define financial statements
Identify the various financial statements
Explain concept of trading period and account
Describe the format of preparing trading accounts
State importance of trading account |
Observing different financial statements from news papers/magazines
Asking and answering questions
Taking notes |
Newspaper
Magazines
Text book |
Inventor 4 KLB secondary business studies pg 54-60 student book 4
Longman Explore Business studies Book 4 pg 29-34
Dynamics if Business studies form 4 pg 2,16 |
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2 |
Financial Statements |
Net profit or loss
Profit or loss A/c
Importance |
By the end of the lesson the learner should be able to:
Describe profit & loss
Explain how its obtained
Describe the format of preparing profit and loss account
State the importance of profit and loss A/c |
Asking and answering questions
Taking notes
Taking examples |
Text book |
Inventor 4 KLB secondary business studies pg 54-60 student book 4
Longman Explore Business studies Book 4 pg 34-38
Dynamics if Business studies form 4 pg 32-40 |
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3 |
Financial Statements |
Balance sheet
Importance
Formats |
By the end of the lesson the learner should be able to:
Define the term balance sheet
Describe the formats of preparing balance sheet
State importance of balance sheet |
Asking and answering questions
Taking notes
Analyzing information on magazines and newspapers |
Text book
Newspaper
Magazines |
Inventor 4 KLB secondary business studies pg 67-68 student book 4
Longman Explore Business studies Book 4 pg 39-42
Dynamics if Business studies form 4 pg 41-46
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4 |
Financial Statements |
Types of capital
Working capital
Borrowed capital
Capital owned |
By the end of the lesson, the learner should be able to:
Define the term capital
Explain and calculate the different working capital |
Taking notes
Taking and answering questions |
Text book |
Inventor 4 KLB secondary business studies pg 68-69 student book 4
Longman Explore Business studies Book 4 pg 43-45
Dynamics if Business studies form 4 pg 72-73 |
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5 |
1 |
Financial Statements |
Basic financial Rations
Definition
Importance
Types
Margins
Mark-ups
Working capital
Ratio (current ratio importance |
By the end of the lesson the learner should be able to:
Define financial ratios, margins and mark-ups
Calculate margins mark-up and current ratio
State the importance of each
Describe relationship between mark-up & margin |
Copying examples
Discussions
Asking and answering questions |
Text book |
Inventor 4 KLB secondary business studies pg 70-75 student book 4
Longman Explore Business studies Book 4 pg 46-49
Dynamics if Business studies form 4 pg 75-78 |
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2 |
Financial Statements |
Date of stock turn-over
Return on capital
Acid test
Quick ratio |
By the end of the lesson, the learner should be able to:
Define the financial ratios
Calculate the ratios
State the importance of rate of stock turn-over
Return on capital & acid test |
Taking notes
Doing examples
Summarizing the formulae on charts
Asking questions |
Text book
Charts |
Inventor 4 KLB secondary business studies pg 79-81 student book 4
Longman Explore Business studies Book 4 pg 49-50
Dynamics if Business studies form 4 pg 78-82 |
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3 |
Financial Statements |
Emerging issues
Revision Questions |
By the end of the lesson, the learner should be able to:
Explain the emerging trends in financial statement
Answer set questions on the top covered |
Asking and answering questions
Discussions
Taking notes |
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Longman Explore Business studies Book 4 pg 51
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4 |
Money And Banking |
Introduction
Definition
Banking
-Money
Barter trade
Limitations/merits |
By the end of the lesson, the learner should be able to:
Define the terms money and banking
Explain the barter trade
State merits of barter trade
State limitations of barter trade |
Observing samples of money (coins and notes
Observing pictures of barter trade
Visiting banks
Taking notes
Asking and answering of questions
Listening to resource persons |
Money (coins or notes
Pictures
Banks
Resource persons(bank) |
Inventor 4 KLB secondary business studies pg 91-94 student book 4
Longman Explore Business studies Book 4 pg 60-61
Dynamics if Business studies form 4 pg 145-147 |
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6 |
1
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Money And Banking |
Meaning and characteristics of money
-definitions
Characteristics
Complexity
Acceptability
Disability
Profitability
Stability
Homogeneity
Durability
Malleability
Congnisability |
By the end of the lesson, the learner should be able to:
Give various definitions of money
Explain different characteristics of money |
Money- coins & notes observation
Visiting banks
Listening to resource persons
Taking notes
Asking notes
Asking and answering
Observing charts on summary of characteristics of money |
sample of money (coins & note)
Banks
Charts
Resource persons
|
Inventor 4 KLB secondary business studies pg 41-96 student book 4
Longman Explore Business studies Book 4 pg 62-63
Dynamics if Business studies form 4 pg 151-153 |
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2 |
Money And Banking |
Demand and supply for money
Transactive precautionary speculative
Measures to regulate supply of money
Open market operations
Special deposits
Bank rate |
By the end of the lesson, the learner should be able to:
Define money
Explain reasons for holding money
Define the supply of money
Explain ways in which central bank regulates supply of money |
Asking and answering questions
Note making
Listening to resource persons |
Banks
Text book |
Inventor 4 KLB secondary business studies pg 97-99 student book 4
Longman Explore Business studies Book 4 pg 64-66
Dynamics if Business studies form 4 pg 154-158 |
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3 |
Money And Banking |
Banking
Definition
Development of banking
Commercial banks
Services offered by commercial banks
Accepting deposits
Current accounts
Advantages
Disadvantages |
By the end of the lesson, the learner should be able to:
Define banking
Discuss development of banking
Give examples of different banks in Kenya
Explain the commercial banks
Explain services offered by commercial banks |
Listening to resource persons
Asking and answering questions
Note taking
Visiting banks |
Banks
Resource persons
Text book |
Inventor 4 KLB secondary business studies pg 99-102 student book 4
Longman Explore Business studies Book 4 pg 66-67,70
Dynamics if Business studies form 4 pg 160-161,173-177 |
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4 |
Money And Banking |
Saving A/c
Fixed deposit Account |
By the end of the lesson, the learner should be able to:
Define savings and fixed deposits accounts
Give advantages and disadvantages of each |
Listening to resource persons
Asking and answering questions
Note taking
Visiting banks |
Banks
Resource persons
Text book |
Inventor 4 KLB secondary business studies pg 103-105 student book 4
Longman Explore Business studies Book 4 pg 69-70
Dynamics if Business studies form 4 pg 177-179 |
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7 |
1 |
Money And Banking |
Lending of money
Safe keeping of valuable items
Trustee services
Acting as a guarantor/referee
Acts as intermediaries (sellers & borrowers provision of foreign exchange
Offering credit cards |
By the end of the lesson, the learner should be able to:
Explain the functions of commercial banks |
Asking and answering questions
Taking notes
Visiting banks |
Banks
Text book
Resource persons |
Inventor 4 KLB secondary business studies pg 105,108-109 student book 4
Longman Explore Business studies Book 4 pg 68-69
Dynamics if Business studies form 4 pg 162-170 |
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2 |
Money And Banking |
Money transfer facilities
Standing order
Credit transfer
Telegraphic
Electronic fund transfer
Cheque |
By the end of the lesson, the learner should be able to:
Explain different methods of money transfer |
Sampling different facilities
Asking and answering questions
Note making |
Text book |
Inventor 4 KLB secondary business studies pg 106 student book 4
Longman Explore Business studies Book 4 pg 68
Dynamics if Business studies form 4 pg 163-165 |
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3 |
Money And Banking |
Non-banking financial institutions
Agricultural finance -corporation
The industrial commercial development ICDC, K,W,F,T. KIE,DFI, SACCOS
Functions of non-bank financial institutions |
By the end of the lesson, the learner should be able to;
Discuss the non-bank financial institution
State the differences between non-bank financial institution and commercial banks
State the similarities |
Note making
Asking and answering questions |
Text book |
Inventor 4 KLB secondary business studies pg 109-112 student book 4
Longman Explore Business studies Book 4 pg 71-72
Dynamics if Business studies form 4 pg 182-189-190 |
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4 |
Money And Banking |
Differences and similarities between commercial banks and non-banking financial institutions |
By the end of the lesson, the learner should be able to:
State the difference between commercial banks and non-banking financial institutions
State similarities |
Note making
Asking and answering questions
Listening to the resource persons |
Resource persons
Text book |
Inventor 4 KLB secondary business studies pg 113 student book 4
Longman Explore Business studies Book 4 pg 72
Dynamics if Business studies form 4 pg 189-190 |
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8 |
1 |
Money And Banking |
The central bank
Definition
Functions
|
By the end of the lesson, the learner should be able to:
Define the term central bank
Explain the functions of central bank |
Note taking
Asking and answering questions
Listening to resource persons |
Text book
Resource persons |
Inventor 4 KLB secondary business studies pg 113-116 student book 4
Longman Explore Business studies Book 4 pg 72
Dynamics if Business studies form 4 pg 192-201 |
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2 |
Money And Banking |
The monetary policy
Bank rate
Open market operations
Cash/liquidity
Ratio requirement
Compulsory deposit
Selective credit
Control
Directives
Requests |
By the end of the lesson, the learner should be able to:
Explain different monetary policies |
Note taking
Asking and answering questions |
Text book |
Inventor 4 KLB secondary business studies pg 113-116 student book 4 pg 116-118
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3 |
Money And Banking |
Trends in banking
Electronic cheque
Insurance cover
Credit and debit cars
ATMs
Branches banking mergers & restructuring
E. banking
Mobile banking packaging banking
Unsecured loans
Front office
Services FOSA
Pesa point
Customer care |
By the end of the lesson, the learner should be able to:
Explain trends in banking |
Observing samples e.g ATM, Mobile phones, visiting banks, pesa points
ATM’s
Asking and answering questions
Taking notes |
ATM card
Mobile phones
Banks |
Inventor 4 KLB secondary business studies pg 118-121 student book 4
Longman Explore Business studies Book 4 pg 76-77
Dynamics if Business studies form 4 pg 179-182 |
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4 |
Money And Banking |
Emerging issues
Internet & banking
Mobile banking
Bank security
Privatization of government owned banks |
By the end of the lesson, the learner should be able to
Explain the emerging trends |
Taking notes
Asking and answering questions
Discussions |
Text books |
Longman Explore Business studies Book 4 pg 78 |
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9 |
1 |
Public Finance |
Introduction
Definition
Purpose |
By the end of the lesson the learner should be able to:
Define public finance
Explain the purpose of public finance |
Discussions
Asking and answering questions
Taking notes |
Text book |
Inventor 4 KLB secondary business studies pg 125-126 student book 4
Longman Explore Business studies Book 4 pg 83-84
Dynamics if Business studies form 4 pg 207-211 |
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2 |
Public Finance |
Sources of public finance
Government borrowing
Taxes
Fines imposed by courts on offenders
Rent and rates
License
Dividends & profit |
By the end of the lesson, the learner should be able to:
Describe the various sources of public finance |
Discussions
Asking and answering questions
Taking notes |
Text book |
Inventor 4 KLB secondary business studies pg 126-128 student book 4
Longman Explore Business studies Book 4 pg 83-84
Dynamics if Business studies form 4 pg 211-213 |
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3 |
Public Finance |
Government expenditure
Categories of government expenditure
Sanctions
Flexibility
Economy
Proper financial management
Maximum social benefit |
By the end of the lesson, the learner should be able to:
Define the term government expenditure
Categorize government expenditure
Explain principles of government expenditure |
Discussions
Listening to resource person from financial department
Asking and answering questions
Taking notes |
Text book
Resource persons |
Inventor 4 KLB secondary business studies pg 128-130 student book 4
Longman Explore Business studies Book 4 pg 86-88
Dynamics if Business studies form 4 pg 213-218 |
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4 |
Public Finance |
TAX
Definition
Purpose
Principles |
By the end of the lesson, the learner should be able to:
Define taxation
Explain purpose of taxation
Explain principles of taxation |
Discussions
Asking and answering questions
Taking notes |
Text book |
Inventor 4 KLB secondary business studies pg 130-133 student book 4
Longman Explore Business studies Book 4 pg 88-90
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10 |
1
&
2 |
Public Finance |
Classification of taxes
Impact
Direct
indirect |
By the end of the lesson, the learner should be able to:
explain direct and indirect taxes
State advantages and disadvantages of taxes |
Discussions
Asking and answering questions
Taking notes
Teacher uses pay slips to explain indirect taxes |
Text book
Pay slip |
Inventor 4 KLB secondary business studies pg 135-141 student book 4
Dynamics if Business studies form 4 pg 223-229 |
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3
&
4 |
Public Finance |
According to structure (tax rate)
Progressive
Regressive
Proportional |
By the end of the lesson, the learner should be able to:
Explain various taxes
Progressive
Regressive
Proportion
State advantages of each |
Taking notes
Asking and answering questions
Discussions |
Text book |
Inventor 4 KLB secondary business studies pg 133-135 student book 4
Longman Explore Business studies Book 4 pg 88-90
Dynamics if Business studies form 4 pg 221-223 |
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| 11 |
1 |
Public Finance |
Emerging issues
Increase in public expenditure
Accountability
Tax evasion
Sources of revenue |
By the end of the lesson, the learner should be able to;
Explain various emerging issues
Give examples |
Discussions
Taking notes
Answering and asking questions
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Text book |
Longman Explore Business studies Book 4 pg 95-97
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2
–
4 |
Public Finance |
Revision |
By the end of the lesson, the learner should be able to:
Answer questions on topics covered |
Answering questions |
Full scaps
Question papers
Pens |
Longman Explore Business studies Book 4 pg 99
Inventor 4 KLB secondary business studies pg 144 |
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| 12 |
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TOPICAL REVISION |
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| 1314 |
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END TERM EXAMINATIONS |
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| 15 |
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CLOSING |
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