Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
REFERENCES: Longman Explore Book , Inventor KLB Book, Certificate Business Studies Book, KLB Top Mark Series Business Studies
W
K
1
LS
N
TOPIC
SUB-TOPIC
OBJECTIVES
L/ACTIVITIES
L/T AIDS
REFERENCE
REPORTING
AND
REVISION
Source document
Source Documents Invoice
Credit note
And Books Of
Debit note
Original Entries
Receipt
Payment voucher
Cash sales slip
Petty cash voucher
Statement of
account
Advice note
Copy of invoice
Receipt
Statement of accounts
Resource person
Text book
Taking examples on
preparing the journal
Preparing the journal
Taking notes
Asking and answering
questions
Text book
Text book
Text book
REMARKS
General
Source Documents Journal(journal
proper
And Books Of
Purchase of a fixed
Original Entries
asset & sales of
fixed assets on
credit
Opening entries &
closing entries
Text book
Text book
Full scap
Taking notes
Answering questions
Selected from the text
Discussions
4
&
1
Financial
Statements
Financial
Statements
Text book
Financial
Statements
Balance sheet
Importance
Formats
Text book
Newspaper
Magazines
Financial
Statements
Types of capital
Working capital
Borrowed capital
Capital owned
Taking notes
Taking and answering
questions
Text book
Copying examples
Discussions
Asking and answering
questions
Text book
Taking notes
Doing examples
Summarizing the formulae
on charts
Asking questions
Text book
Charts
Financial
Statements
Financial
Statements
Financial
Statements
Money And
Banking
Basic financial
Rations
Definition
Importance
Types
Margins
Mark-ups
Working capital
Ratio (current ratio
importance
Barter trade
Limitations/merits
Money And
Banking
Money And
Banking
Money And
Banking
Money And
Meaning and
characteristics of
money
-definitions
Characteristics
Complexity
Acceptability
Disability
Profitability
Stability
Homogeneity
Durability
Malleability
Congnisability
Demand and supply
for money
Transactive
precautionary
speculative
Measures to
regulate supply of
money
Open market
operations
Special deposits
Bank rate
Banking
Definition
Development of
banking
Commercial banks
Services offered by
commercial banks
Accepting deposits
Current accounts
Advantages
Disadvantages
Saving A/c
Taking notes
Asking and answering of
questions
Listening to resource
persons
student book 4
Longman Explore Business
studies Book 4 pg 60-61
Dynamics if Business studies
form 4 pg 145-147
Banks
Text book
Listening to resource
persons
Asking and answering
questions
Note taking
Visiting banks
Banks
Resource persons
Text book
Listening to resource
Banks
Banking
Money And
Banking
Money And
Banking
Money And
Banking
Money And
Banking
Fixed deposit
Account
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
Money transfer
facilities
Standing order
Credit transfer
Telegraphic
Electronic fund
transfer
Cheque
Non-banking
financial
institutions
Agricultural finance
-corporation
The industrial
commercial
development ICDC,
K,W,F,T. KIE,DFI,
SACCOS
Functions of nonbank financial
institutions
Differences and
similarities between
commercial banks
and non-banking
persons
Asking and answering
questions
Note taking
Visiting banks
Resource persons
Text book
student book 4
Longman Explore Business
studies Book 4 pg 69-70
Dynamics if Business studies
form 4 pg 177-179
Banks
Text book
Resource persons
Note making
Asking and answering
questions
Note making
Asking and answering
questions
Listening to the resource
Text book
Resource persons
Text book
Money And
Banking
Money And
Banking
Money And
Banking
Money And
Banking
financial
institutions
persons
Note taking
Asking and answering
questions
Listening to resource
persons
Text book
Resource persons
Note taking
Asking and answering
questions
Text book
Taking notes
Asking and answering
questions
Discussions
The monetary
policy
Bank rate
Open market
operations
Cash/liquidity
Ratio requirement
Compulsory deposit
Selective credit
Control
Directives
Requests
Trends in banking
Electronic cheque
Insurance cover
Credit and debit
cards
ATMs
Branches banking
mergers &
restructuring
E. banking
Mobile banking
packaging banking
Unsecured loans
Front office
Services FOSA
Pesa point
Customer care
Emerging issues
Internet & banking
Mobile banking
Bank security
Privatization of
government owned
Text books
banks
9
10
Public Finance
Public Finance
Public Finance
Introduction
Definition
Purpose
Sources of public
finance
Government
borrowing
Taxes
Fines imposed by
courts on offenders
Rent and rates
License
Dividends & profit
Government
expenditure
Categories of
government
expenditure
Sanctions
Flexibility
Economy
Proper financial
management
Maximum social
benefit
Discussions
Asking and answering
questions
Taking notes
Text book
Discussions
Asking and answering
questions
Taking notes
Text book
Discussions
Text book
Listening to resource person Resource persons
from financial department
Asking and answering
questions
Taking notes
Public Finance
TAX
Definition
Purpose
Principles
1
&
2
Public Finance
Classification of
taxes
Impact
Direct
indirect
Discussions
Asking and answering
questions
Taking notes
Discussions
Asking and answering
questions
Taking notes
Teacher uses pay slips to
explain indirect taxes
Text book
Text book
Pay slip
3
&
4
Public Finance
Public Finance
2
4
Public Finance
11
12
TOPICAL
REVISION
13
14
END TERM
EXAMINATIO
NS
CLOSING
15
According to
structure (tax rate)
Progressive
Regressive
Proportional
Taking notes
Asking and answering
questions
Discussions
Text book
Emerging issues
Increase in public
expenditure
Accountability
Tax evasion
Sources of revenue
Discussions
Taking notes
Answering and asking
questions
Text book
Revision
Answering questions
Full scaps
Question papers
Pens
LS
N
TOPIC
Inflation
2
&
3
Inflation
OBJECTIVES
L/ACTIVITIES
L/T AIDS
REFERENCE
REPORTING
AND
REVISION OF
LAST TERMS
EXAMS
SUB-TOPIC
Inflation
Inflation
Inflation
Meaning
Consumer price
Index
Determination of
average price
Simple average
Weighted average
Teacher Explanation
Inflation
Teacher determining
consumer price index
Asking and answering
questions
Text books
Text books
Asking questions
Text book
Answering questions
Taking notes
Teacher giving examples by
what people experience
Effects of inflation
in an economy
Positive
negative
Text book
Controlling
Text book
Asking questions
REMARKS
inflation
Monetary policy
Inflation
Fiscal policy
Statutory policy
Emerging issues
Inflation & food
security
Price controls
Inflation and
poverty
HIV and AIDs
Revisions questions
Inflation
Answering questions
Taking notes
Discussions
Discussions
Taking notes
Asking and answering
questions
Taking notes
Discussions
Asking and answering
questions
Text book
Terms of trade
International Trade Definition
Computation of
terms of trade
Factors determining
the terms of trade
between countries
10
student book 4
Text book
Text book
Discussions
Taking examples
Asking and answering
questions
Text books
Balance of
International Trade payments
Definitions
Balance of
payments account
Components of
balance of
payments
Balance of payment
on current A/c
International Trade Capital Account
Official settlement
A/c
Discussions
Taking notes
Asking and answering
questions
Text book
Taking notes
Asking and answering
questions
Discussions
Text book
Taking notes
Discussions
Asking and answering
questions
Text book
Taking notes
Asking and answering
questions
Discussions
Text book
Discussion
Taking notes
Asking and answering
questions
Text book
11
Text book
International trade
Low, F.O.R,
D.D,F.A.S,F.O.B,
C&F,C.I.F, landed
in Bond, Franco
O.N.O
2
3
&
4
2
&
3
Documents used in
International Trade international trade
Import license
Bill of lading
Certificate of origin
Commercial
invoice
Pro-forma invoice
Freight note
International Trade International
financial
institutions
IMF
ADB
questions
Taking notes
Discussions
student book 4
Longman Explore Business
studies Book 4 pg 125-126
Education Plus
Agencies
Text books
Taking notes
Asking and answering
question
Text books
Text book
Forms of economic
International Trade integration
Free trade area
Common market
Custom unions
Economic union
Common monetary
system
Text book
Importance of
International Trade economic
integration to a
12
Discussion
Text book
Teacher explains importance
country
recognize the importance of
Enjoy economies of economic integration
scales
Attracts new
industries
Adopt new
technology
Advantages of
money unions
Joint public utility
8
of economic integrations
Asking and answering
questions
Taking notes
Asking and answering
questions
Teaching explaining free
trade
discussions
Text book
Discussions
Asking and answering
questions
Taking notes
Text book
Discussions
Asking and answering
questions
Taking notes
Text book
13
Discussions
Use of mobile phones to
access internet
Asking and answering
questions
Taking notes
Text book
Mobile phones
910
TOPICAL
REVISION
11
13
MOCK
EXAMINATIO
NS
CLOSING
14
14
LS
N
TOPIC
SUB-TOPIC
OBJECTIVES
L/ACTIVITIES
L/T AIDS
REFERENCE
REPORTING
AND
REVISION OF
LAST TERMS
EXAMS
Economic
Introduction
Development And Economic growth
Planning
indicators
Terms used
Economic
Development
Economic
Development And Definition
Indicators
Planning
Differences
between economic
growth and
economic
development
Economic
Underdevelopment By the end of the lesson, the
Development And Definition
learner should be able to:
Planning
Characteristics
Define underdevelopment
State characteristics
Goals of
development
Economic
By the end of the lesson, the
Development And Provision of basic learner should be able to:
human wants,
Planning
Explain goals of development
increase pre-capital
15
Teacher explaining
Economic growth and
development
Taking notes
Asking and answering
questions
Text book
Discussions
Asking and answering
questions
Taking notes
Text book
Discussions
Asking and answering
questions
Taking questions
Taking notes
Reading magazines and
journals
Magazines
Journals
Text book
Text book
Journals
Magazines
REMARKS
income
Employment
Self-sufficiency
Reducing poverty
3
questions
Taking notes
Surfing internet
Economic
Factors that may
Development And hinder development
Planning
-low natural
resource
endowment
Capital
Poor technology
Human resource
Economic
Development
Development And planning
Planning
Definition
Characteristics of
good development
plan
Economic
Need for
Development And development
Planning
planning
Problems
encountered in
Economic
Development And development
planning
Planning
Corruption
Lack of sufficient
data
Shortage of funds
Over protection
Inadequate
technical skills
Inadequate political
goodwill
Emerging issues
HIV & Aids
Economic
Development And Environment and
16
Computers (internet)
Reading journals
Magazines, newspapers,
textbook
Asking and answering
questions
Taking notes
Text book
Computers
(internet)
Journals
Magazines
Newspapers
Reading journals
Magazines and newspaper
on vision 2030 & planning
Asking and answering
questions
Taking notes
Text book
Journals
Magazines
Newspaper
Discussions
Taking notes
Asking and answering
questions
Reading journals
Magazines on vision 2030
Magazines
Text book
Journals
Discussions
Taking notes
Asking and answering
questions
Text book
Discussions
Taking notes
Text book
Planning
57
TOPICAL
REVISION
KCSE
EXAMINATIO
N
17
economic
development
Women
empowerment
Accuracy and
reliability