KAMULANGA SECONDARY SCHOOL

CENTRE OF INNOVATIVE EXCELLENCE

BUSINESS STUDIES DEPARTMENT

COMMERCE SCHEMES OF WORK –GRADE 11 TERM TWO 2021

NAME OF TEACHER:--------------------------------------- CLASS:------------

WEEK TOPIC/CONTENT OUTCOMES REFERENCE METHODOLOGY

Home Trade - Identify types of wholesalers
- Wholesale Trade
- Documents used in home trade
- Explain the functions of - Syllabus - Individual
wholesalers work
- Discounts - Commerce
- Discussion
- - Explain the advantages and a
- Teacher
disadvantages of wholesalers complete
1 to 3 exposition
- Identify documents used in home course
- Socratic
trade - Distinction
- Explain the documents used in in
home trade commerce
- Draw documents used in home
trade
- Fill in documents used in home
trade
- Explain cash and trade discount
 Buying and selling on credit - Individual
- State the methods of buying and - Syllabus
selling on credit work
- Hire purchase - Commerce
- Discussion
- Credit sale agreement - Distinguish between hire purchase a
- Teacher
- Consumer protection and credit sale complete
exposition
- Explain reasons for protecting course
consumers - Distinction
- Socratic

- Identify organisations that protect in

consumers commerce

4-5

- Explain the meaning of foreign

Foreign Trade trade - Individual
- Meaning - Syllabus
- Explain the importance of foreign work
- Importance of foreign trade - Commerce
- Discussion
- Documents used in foreign trade trade a
- Teacher
- Barriers to foreign trade - Describe the problems complete
exposition
- Means of payment in foreign experienced in foreign trade course
trade - Explain documents used In foreign - Distinction
- Socratic
- Customs and exercise Authority trade in
- Balance of trade and balance of - Describe the means of payment in commerce
6-8 payment foreign trade
- Bonded warehouses
- Requirements for harbor or port - Explain functions of the customs
authority and exercise authority
 - Explain the balance of trade and
- MID TERM TEST payment
- State the importance of bonded
warehouses

Organization of Business units - Explain the meaning of business

- Meaning units - Individual
- Types of business units - Syllabus
Sole trade
- Explain different types of business - Commerce
work
units - Discussion
Partnership a
- Teacher
Limited companies - Describe the documents needed complete
exposition
Multi-national companies for the formation of different course
types of business - Distinction
- Socratic
- State the similarities and in
differences between private and commerce
public limited companies
- Explain the advantages and
disadvantages of private
9 to 11 companies

12 - 13 Mock Exams
 KAMULANGA SECONDARY SCHOOL
CENTRE OF INNOVATIVE EXCELLENCE
BUSINESS STUDIES DEPARTMENT

COMMERCE SCHEMES OF WORK –GRADE 10 TERM TWO 2021

NAME OF TEACHER:--------------------------------------- CLASS:------------

WEEK TOPIC/CONTENT OUTCOMES REFERENCE METHODOLOGY

Production - describe the branches of - Syllabus - Individual

- branches of production production work
1- 2 commerce - explain the classes of industry
- Commerce a
- Discussion
complete
direct services - Teacher
course
industry exposition
- Distinction in
- Socratic
commerce
 - Syllabus - Individual
work
3 Contracts - explain contracts - Commerce a
- Discussion
- elements of a valid contract complete
- Teacher
course
exposition
- Distinction in
- Socratic
commerce
- describe the characteristics of - Individual
Home Trade home trade work
- Syllabus - Discussion
- features of home trade - explain the functions of a - Commerce a - Teacher
- retail trade retailer complete exposition
4-5 - trends in retail trade
- explain the factors to course
consider before putting up a
- Socratic
- Distinction in
retail business commerce
- explain the characteristics of
small and large retailers
- explain the advantages and
disadvantages of retailers
- explain the trends in retail
trade
-
6 MID TERM TESTS
- Identify types of wholesalers - Individual
work
Home Trade - Explain the functions of - Syllabus - Discussion
- Wholesale Trade wholesalers
- Documents used in home trade
- Commerce a - Teacher
- Explain the advantages and complete exposition
- Discounts disadvantages of wholesalers course
7-9 - Socratic
 - Identify documents used in - Distinction in
home trade commerce
- Explain the documents used
in home trade
- Draw documents used in
home trade
- Fill in documents used in
home trade
- Explain cash and trade
discount
- Calculate cash and trade
discount
- Individual
Buying and selling on credit work
- State the methods of buying - Syllabus - Discussion
and selling on credit - Commerce a
- Hire purchase - Teacher
- Credit sale agreement
- Distinguish between hire complete exposition
purchase and credit sale course - Socratic
9 - 11 - Consumer protection
- Explain reasons for protecting - Distinction in
consumers commerce
- Identify organisations that
protect consumers

12 - 13 Mock Exams
 KAMULANGA SECONDARY SCHOOL
CENTRE OF INNOVATIVE EXCELLENCE
BUSINESS STUDIES DEPARTMENT

PRINCIPLES OF ACCOUNTS SCHEMES OF WORK– GRADE 12 TERM TWO 2021

NAME OF TEACHER:--------------------------------------- CLASS:------------

WEEK TOPIC/CONTENT OUTCOMES REFERENCE METHODOLOGY

Limitations of the Trial Balance - Explain the errors not - Syllabus - Discussion
- Errors not revealed by a trial revealed by a trial balance - Individual
balance - Prepare journal entries
- Business
work
accounting
- Errors revealed by a trial balance - Explain errors revealed by a - Teacher
- Suspense Account trial balance - Financial exposition
- Prepare the suspense accounting - socratic
account - Principles of
Accounts
1

- Syllabus - Discussion
2-3 Bank Reconcilliation
 - explain the reasons for the - Business - Individual
- reasons differences between the cash accounting work
- revised cash book book balance and bank - Teacher
- bank reconciliation statement
- Financial
exposition
statement accounting
- explain revised cash book - Principles of
- socratic
- prepare bank reconciliation Accounts
statement

Control Accounts - explain control accounts - Syllabus - Discussion

- meanin - Individual
- purpose
- explain purpose of control - Business
work
accounts accounting
- types of control account - Teacher
- explain sources of - Financial exposition
information for control accounting
4-5 accounts
- socratic
- Principles of
- explain types of control Accounts
accounts
- prepare control accounts

6 Mid term test

- Syllabus - Discussion
Non-Profit Making Organisations - Individual
- accounts of non-profit making
- identify accounts of non- - Business
work
profit making organisations accounting
7 -8 organisations - Teacher
- prepare accounts of non- - Financial exposition
profit making organisations accounting
- socratic
- Principles of
Accounts
 Capital and revenue receipts and - Discussion
9 expenditure
- explain capital expenditure - Syllabus
items - Individual
- Business
work
- explain revenue expenditure accounting
- Teacher
items - Financial exposition
- explain capital receipts items accounting
- socratic
- explain revenue receipts - Principles of
items Accounts

Incomplete Records - Discussion

- single Entry and incomplete - explain increase and decrease - Syllabus
in net worth and statement - Individual
Records - Business
work
- differences between double and of affairs accounting
- Teacher
single entries - explain the differences - Financial exposition
- final accounts of incomplete between double and single accounting
10-11 Records entry - socratic
- Principles of
- prepare final accounts and Accounts
balance sheet of Incomplete
Records

12-13 MOCK EXAMS

 KAMULANGA SECONDARY SCHOOL
CENTRE OF INNOVATIVE EXCELLENCE
BUSINESS STUDIES DEPARTMENT

PRINCIPLES OF ACCOUNTS SCHEMES OF WORK –GRADE 11 TERM TWO 2021

NAME OF TEACHER:--------------------------------------- CLASS:------------

WEEK TOPIC/CONTENT OUTCOMES REFERENCE METHODOLOGY

Final Accounts - Explain the meaning of final - Syllabus - Discussion

- Meaning accounts - Individual
- Trading Account
- Business
work
- Profit and Loss Account
- Explain Trading Account accounting
- Teacher
- Terms used in Final Accounts - Financial exposition
- Prepare the Trading Account accounting
- Socratic
- Explain the profit and loss - Principles of
account Accounts
1-2 - Explain the terms used in
Profit and Loss Account
 - Prepare profit and loss
account

- Discussion
Final Accounts - Individual
- Explain Balance Sheet - Syllabus work
- Balance sheet (Statement of
3-4 Financial Position)
- Explain the balance sheet - Business - Teacher
Terms accounting exposition
- Prepare the Balance sheet - Financial - Socratic
- Calculate capitals accounting
- Principles of
Accounts

- Discussion
Adjustments To Final Accounts - Individual
5 - explain adjustments to final work
- meaning Accounts
- Teacher
- identify Adjustments to final exposition
Accounts - Socratic

6 MID TERM TEST

Adjustments to Final Accounts - explain closing stock - Syllabus

- closing stock - Discussion
- prepayments
- show accounting treatment in - Business - Individual
the income statement and accounting work
balance sheet
7
 - explain prepayments - Financial - Teacher
accounting exposition
- show accounting treatment in
the income statement and - Principles of - Socratic
balance sheet Accounts

- Syllabus - Discussion
- Individual
Adjustments to Final Accounts - explain Owings - Business
work
- Accruals accounting
8 - show accounting treatment in - Teacher
the income statement and - Financial exposition
balance sheet accounting
- Socratic
- Principles of
Accounts

- Syllabus - Discussion
- Individual
Adjustments to Final Accounts - Explain Depreciation - Business
work
9 - Depreciation - State and explain the accounting
- Teacher
methods of depreciation - Financial exposition
- accounting
Show the accounting - Socratic
treatment in the Income - Principles of
statement and balance sheet Accounts

Adjustments to Final Accounts - Explain bad debts - Syllabus - Discussion

- Bad Debts - Individual
- Show the accounting - Business
work
10-11 - Provision for bad debts treatment of bad debts accounting
- Teacher
- Explain provision for bad - Financial exposition
debts accounting
 - Show the accounting - Principles of - Socratic
treatment in the Income Accounts
statement and balance sheet

12 -13 MOCK EXAMS

 KAMULANGA SECONDARY SCHOOL
CENTRE OF INNOVATIVE EXCELLENCE
BUSINESS STUDIES DEPARTMENT

PRINCIPLES OF ACCOUNTS SCHEMES OF WORK –GRADE 10 TERM TWO 2021

NAME OF TEACHER:--------------------------------------- CLASS:------------

WEEK TOPIC/CONTENT OUTCOMES REFERENCE METHODOLOGY

Books of Prime Entry - Explain the source documents - Discussion

- Syllabus - Individual
1-2 - Cash Book- cash Account used in the cash book
- Cash Book- Bank Column - Business work
- Prepare the cash account
accounting
- Two column cash book - Teacher
- Balance off the cash account
- Financial exposition
- Prepare the bank account
accounting - Socratic
- Balance off the bank account
- Principles of
- Prepare the two column cash
Accounts
book

Books of Prime Entry - Define cash Discount

3-4 - Three Column cash book - Calculate cash discounts
- Petty Cash Book
 - Prepare the three column
cash book
- Prepare the petty cash book

6 MID TERM TEST

Books of Prime Entry - State the Source documents - Syllabus - Discussion
- Sales Journal used - Individual
- Sales Returns Journal
- Business
work
7-8 - State the other names for accounting
- Purchases Journal sales returns journal, - Teacher
- Purchases Returns Journal purchases journal and
- Financial exposition
accounting - Socratic
purchases Returns Journal
- Prepares the day books - Principles of
Accounts

Books of Prime Entry - Syllabus - Discussion

- State the types of - Individual
- General Journal
- Business
work
9 transactions recorded in the accounting
General journal - Teacher
- Financial exposition
- Record transactions in the accounting
general journal - Socratic
-
- Principles of
Accounts

Double Entry - Explain the double Entry - Syllabus - Discussion

The Ledger - Explain the ledger - Individual
- Meaning
- Business
work
10 -11 - Explain types of the ledger accounting
- Types of Ledger - Teacher
- Post transactions to the - Financial exposition
ledger accounting - Socratic
 Mock exams
12 -13
 KAMULANGA SECONDARY SCHOOL
CENTRE OF INNOVATIVE EXCELLENCE
BUSINESS STUDIES DEPARTMENT

BUSINESS STUDIES SCHEMES OF WORK –GRADE 9 TERM TWO 2021

NAME OF TEACHER:--------------------------------------- CLASS:------------

WEEK TOPIC/CONTENT OUTCOMES REFERENCE METHODOLOGY

Books of Prime Entry
- Cash Book - Identify books of original - Syllabus - Discussion
- Two column cash book entry - Chibuye – - Individual
- Three column cash book - Record business transactions Junior work
- The petty cash book from source documents into Business - Teacher
- The sales journal books of original entry Studies exposition
1 -5 - Socratic
- The sales returns journal - Hampungani-
- The Journal Proper Business
Studies

6 Mid Term Test

 - Discussion
Classes of Accounts - Identify the classes of - Syllabus - Individual
- Types of classes of Accounts Accounts work
- Chibuye –
The Ledger - Teacher
- Explain the classes of Junior
- Double Entry System exposition
7-8 Accounts Business
- Identify the different types of Studies - Socratic
ledgers - Hampungani-
- Post the transactions using Business
the principle of double entry Studies
- Syllabus - Discussion
The Trial Balance - Prepare the Trial Balance - Chibuye – - Individual
- Use of the Trial Balance Junior work
9
Business - Teacher
Studies exposition
- Hampungani- - Socratic
Business
Studies
- Syllabus - Discussion
Final Accounts - Prepare Trading Account - Chibuye – - Individual
- Trading Account Junior work
- Calculate gross profit/loss
- Profit and Loss Account Business - Teacher
10-11 - Prepare profit and loss exposition
- Balance Sheet Account Studies
- Hampungani- - Socratic
- Calculate net Profit/loss
Business
- Prepare balance sheet
Studies
- Calculate capitals

12-13 MOCK EXAMS

 KAMULANGA SECONDARY SCHOOL
CENTRE OF INNOVATIVE EXCELLENCE
BUSINESS STUDIES DEPARTMENT

BUSINESS STUDIES SCHEMES OF WORK –GRADE 8 TERM TWO 2021

NAME OF TEACHER:--------------------------------------- CLASS:------------

WEEK TOPIC/CONTENT OUTCOMES REFERENCE METHODOLOGY