SCHEME OF WORK

Name of teacher: ........................................,,,,,,,,,,,,, Name of School: ..................

Year: ................ TERM: 1 to 2
Class/Stream: FORM THREE Subject: BOOK KEEPING

Mai
Competenc

Objective

Sub-topic
General

Periods
n Topic
Month
Week Teaching Activities Learning Activities T/L Material References Assessment Remarks
e

General Introduc  Guide students to  Listening.  Flow chart Book

Journal tion to explain the meaning of  Writing the main point showing keeping
journal 4 journal. discussed. steps of for
rd
3  Guide students to  To participate fully on journalisatio seconda
Uses terminologies of business with clarity for the purpose of effective

define and discuss the discussing regarding to n. ry

types of Journal and the type of uses and  Diary. school.
J A N U A R Y

their uses. function of the

 Lead students to journal.
explain the  Asking questions if
relationship of the any.
general journal to the  Attempting solving
th
4 ledger. problem.
4 Guidance question to
communication in and control of the business.


Demonstrate ability to analyse transactions.

be solved by the
students.

Journal  By using examples  Listing.  Charts Book

entries prior to show journal  Observing on how showing keeping
entries common example are being the format for
business transactions. drafted prepared. of the seconda
 To guide students  To participate fully on journal ry
through examples asked question. entries. schools.
prepared prior posting  Writing down the
information from the main point.
journal to t he ledger  Asking questions if
account. any.

1
 SCHEME OF WORK
Name of teacher: ........................................,,,,,,,,,,,,, Name of School: ..................
Year: ................ TERM: 1 to 2
Class/Stream: FORM THREE Subject: BOOK KEEPING

Main Topic
Competence

Objective

Sub-topic
General

Periods
Month

Week
Teaching Activities Learning Activities T/L Material References Assessment Remarks

1st Capital 4  Lead students on discussion  Participate fully on  Chart,  Frank

and through prepared questions and discussion to arrive the shown the Wood
revenue business t4ransactions to arrive at meaning of capital and common volume
Expendit the meaning of capital and revenue expenditure capital one.
Students should be able to distinguish various book keeping system concern financial

ure. revenue expenditure and their together with their expenditure

distinctions. destination. and revenue
8  Lead explanation to show the  Writing down main expenditure.
General importance of distinguishing points.
2nd adjustme capital expenditure from revenue  Asking questions if any.  Manila
nt and expenditure.  Listening. showing the
adjustme  Lead student, to define  Writing down the main list of  Book
nt of final adjustment. hints on the different adjustment keeping
A D J U S T M E N T
Demonstrate ability profit made in the business and control.

accounts.  Mention types of adjustment. types of adjustment. book

4 - Depreciation of fixed assets.  Asking questions if any. two.
- All provision.
F E B R U A R Y

Deprecia - Prepaid.
tion of - Outstanding.
3rd fixed - Reserves.  To participate in the
assets.  Guide student, to state why the discussion to arrive with
business account must be the meaning of  Chart
adjusted. depreciation. showing and
 Lead students to define  Writing main hints. picture and  Frank
depreciation.  Asking questions if any. new picture. wood
 Mention caused of depreciation.  Observation on the book
 Guide students to define and demonstration together one or
matters and records.

mention methods of depreciation. with answering for volume

- Straight line method. questions being asked. one.
- Diminishing method.
4th - Revaluation method.
- Unit of output method.
- Sum of the year digit.

2
 SCHEME OF WORK
Name of teacher: ........................................,,,,,,,,,,,,, Name of School: ..................
Year: ................ TERM: 1 to 2
Class/Stream: FORM THREE Subject: BOOK KEEPING
Competence

Main Topic
Objective

Sub-topic
General

Periods
Month

Week Teaching Activities Learning Activities T/L Material References Assessment Remarks

1st Midterm Test and Holiday Midterm Break

Students should be able to use terminologies of accounts with clarity for the purpose of
To demonstrate ability to adjust all cost in the production and business control.

effective communicative and control of business.

& 8  Record the

2nd  Guide students to use straight  Listening.  Charts  Frank transactions
H

line methods to solve the  Writing down the point showing the Wood first given in the
3rd Adjustment questions given. relate with questions causes of edition. account.
& Depreci  Lead students to use revaluation given or solved. depreciation
C

4th ation methods to differentiate with  Asking questions if any. .

straight line method.  Using examples to solve
R

1st questions given.

 Lead students to record
A

 Guide students to explain the transactions in the

meaning of disposal. journal proper and its  Use  Frank wood
Disposa 4  Lead students to journalise the ledger. material first
M

l of disposal of fixed assets. around to edition.

fixed  Show how transactions could realise
assets. appear in the ledger.  To show ledgers in disposal of
2nd T. form to show the an assets.
 Demonstration and guidance required transactions.
how the disposal can relies the  Using  Frank wood
Disposa profit or loss on disposal. property first
l fixed 4  Recording entries in the ledger around to edition.
A P R I L

3rd assets how profit and loss can appear.  Writing down the points disposal of
Manufacturi after listening careful. an assets.
ng account.  Lead students to define  To participate fully by
manufacturing account. mentioning types of  Charts show
Manufa  Types of costs-direct costs. costs. cost of  Frank wood
cturing  Lead students to show cost of goods first
account production. produced. edition.
. 4

3
 SCHEME OF WORK
Name of teacher: ........................................,,,,,,,,,,,,, Name of School: ..................
Year: ................ TERM: 1 to 2
Class/Stream: FORM THREE Subject: BOOK KEEPING

Main Topic
Competence

Objective

Sub-topic
General

Periods
Month

Week Teaching Activities Learning Activities T/L Material References Assessment Remarks

Dem Student 4th 4  Leading discussion to define  To discuss and reach conclusion  Frank  Record the
R

onst s Introduc error. or meaning of connection of wood transaction

rate should tion  Guide students to mention error. first s given in
P

be able
abilit errors which affect trial  To mention errors which do not edition the
to
A

y to balance and errors which do affect trial balance and errors suspense
C O R R E C T I O N OF E R R O R

distingu
com ish not affect trial balance. which affect trial balance. account.
pute various  Lead students to define  To define suspense account.
erro book Suspense 4 suspense account.  To use journal to record the
rs in keeping 1th account  Recording transactions to transactions which lastly reach
the system and suspense account. conclusion of suspense
book concern statemen  Use the above examples to account.
s of financia t of correct the net profit.  To show suspense A/C
acco l correctin  Lead students to use journal  Lastly use the example above
matters
unt. g net to correct the errors. to correct net profit.
and
records profit.  Guide students to define
.  Introdu non profit making  To define non profit making  Asking
2nd ction to 8 organization. organization.  Frank questions
non-  Lead students to define  To define receipt and payment wood about non
Y

Acco
profit receipt and payments account. first profit
unts making amount.  To mention advantages and edition making
A

for organiza  State the importance of disadvantages of receipt and organizatio

3rd non- tion. receipt and payment payment. n.
profi
M

t
account.  To define terms used in non
maki  Lead students by prepared profit making organization like:
ng example to prepare - Income and expenditure.
orga statement of affair. - Receipt and payment.
niza
4th - Income and expenditure. - Subscription.
tion.
- Receipt and payment. - Balance sheet.
- Balance sheet.  Lead students to solve the
- Subscription account. examples given.

4
 SCHEME OF WORK
Name of teacher: ........................................,,,,,,,,,,,,, Name of School: ..................
Year: ................ TERM: 1 to 2
Class/Stream: FORM THREE Subject: BOOK KEEPING

Main Topic
Competence

Objective

Sub-topic
General

Periods
Month

Week Teaching Activities Learning Activities T/L Material References Assessment Remarks

1th
Demonstrate the ability to control Debtors and creditors and effective communication in the

2nd

3rd TERMINAL EXAMINATION

Students should be able to use terminologies with clarity for the purpose of effective

J U N E

AND HOLIDAY
4th

1th

2nd

3rd TERMINAL EXAMINATION CORRECTION

J U L Y
communication and control business.

 Introducti 8  Lead students by prepared  To use the question given to solve  Frank  Given class
4th on to question to record sales together with teacher. Wood work which
control ledger control account and  To adjust the control account. first can be
A U G U S T

account purchases ledger control. edition solved by all.

 Purchases Identification of adjustment
C control Account


/Creditors and its effect.
ledger
and
Debtors
business.

control
account

5
 SCHEME OF WORK
Name of teacher: ........................................,,,,,,,,,,,,, Name of School: ..................
Year: ................ TERM: 1 to 2
Class/Stream: FORM THREE Subject: BOOK KEEPING

Main Topic
Competence

Objective

Sub-topic
General

Periods
Month

Week Teaching Activities Learning Activities T/L Material References Assessment Remarks

2nd  Introduc 12  Guide students to define  Listening.  Flow chart  Frank  Student
INCOMPLETE RECORDS

tions to incomplete records.  Writing down main points. showing the Wood should be
A U G U S T

incompl  Lead students to compute  Full participatory in finding the records of the and first able to solve
Students should be able to use terminologies of A/C with clarity for the purpose kof effective

ete business bank and cash balance bank balance and cash balance. business that edition the question
3rd records. from incomplete records.  Asking questions if any. does not keep given in the
 Prepare final accounts from  Through illustration questions the records class.
12 incomplete records. prepared final account. properly.
 Guide students to prepare
4th profit and loss A/C and balance
sheet.
Demonstrate ability to find profit or loss from statement in the business.

S E P T E M B E R

1st General  Writing down the hints.  Posters

financial  Guide students to define  To participate fully on discussion showing  Pupils should
statement financial statement. to give general statement. common be able to
FINANCIAL STATEMENT

.  Lead discussion on general  Asking questions if any. format of prepare

2nd purposes of financial financial financial
statement. statement. statement.
 To describe income statement
and preparation of that
3rd account.
communication in and control of business.

 To lead students to prepare

balance sheet.

4th
O C T O B E R

1st
MIDTERM TEST & MIDTERM BREAK
2nd
MIDTERM TEST/EXAMINATION CORRECTION

6
 SCHEME OF WORK
Name of teacher: ........................................,,,,,,,,,,,,, Name of School: ..................
Year: ................ TERM: 1 to 2
Class/Stream: FORM THREE Subject: BOOK KEEPING

Main Topic
Competence

Objective

Sub-topic
General

Periods
Month

Week Teaching Activities Learning Activities T/L Material References Assessment Remarks

 Introd 6  To guide students to  Listening.  Governm  Asking

rd
3 uction define budget.  To state steps in ent acco students
to  Guide students to state preparation of budget. unt hand the types
O C T O B E R
Understand the budget and able to classify the different types of budget.

govern steps in preparation of  To explain the purpose of out. of budget.

Demonstrates the ability of Government sources of income and draw

ment budget. central government.  Balance

budge Explain purpose of budget.
GOVERNMENT BUDGETING


ting central government  Fixed
proced budgeting. budget.
4th ure.  Zero
budget.
PROCEDURE

1st Reven 3 Lead students to arrive Writing main points.

N O V E M B E R

  
ue the meaning of  Participating fully on
estima - Surplus budget. discussion.
tes and - Deficit budget.  Asking questions if any.
proced - Balance budget.
ure. - State the objectives of
financial budget.
conclusion