MINISTRY OF EDUCATION

MUNGWI DISTRICT
DEPARTMENT OF BUSINESS AND COMMERCIAL STUDIES
GRADE 8 BUSINESS STUDIES SCHEMES OF WORK –TERM ONE 20__
Name of School… .…………………… Name of Teacher……………………………………….
WEEK TOPIC SUB-TOPIC LEARNING OUTCOME REFERENCE
1 An Office An office  State the functions of an office  Business Studies Junior
Secondary Grade 8
Types of an office  Identify the types of offices  Progress in Business Studies
 Long business studies

An Office  Interpret an organizational  Business studies junior

2 Organizational charts secondary grade 8
Chart  Progress in business studies
 Identify the job  ECZ Book keeping grade 8-
Job opportunities available 9
opportunities
3 An Office Office  Demonstrate acceptable  Business studies junior
Etiquette office etiquette secondary grade 8
 Progress in business studies
 Long business studies
 ECZ Book keeping grade 8-
9
Office  Identify the different types of office  Business studies junior
Stationery Stationery and uses stationery. secondary grade 8
and Demonstrate use of each office equipment  Progress in business studies
Equipment Demonstrate the use of office equipment  Long business studies
Office equipment and uses  Store office equipment appropriately.  ECZ Book keeping grade 8-
 Operate/use office equipment 9

4 Entrepreneu Entrepreneurship  Explain entrepreneurship  Business studies junior

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 rship  Explain advantages and disadvantages of secondary grade 8
entrepreneurship)  Progress in business
 Demonstrate qualities of a good studies
entrepreneur  Long business studies
State ways of strengthening entrepreneurial  ECZ Book keeping grade
abilities 8-9
5 Entrepreneurial  Explain the reasons for entrepreneurship  Business studies junior
Activities  Describe entrepreneurial secondary grade 8
activities found in the community  Progress in business
 Explain reasons for entrepreneurship studies
Reason for entrepreneurship  Long business studies
 ECZ Book keeping grade
8-9
6  MID TERM TEST
7 Types of  Identify different types of businesses  Business studies junior
Businesses secondary grade 8
 Long business studies
Business Idea  Identify sources of business ideas  Business studies junior
secondary grade 8
 ECZ Book keeping grade
8-9
8 SWOT Analysis  Explain SWOT analysis  As above

Company  Describe factors to  Business studies junior

Formation consider before forming a
company
 Describe the documents
needed for the formation of
different types of businesses.
secondary grade 8
 Progress in business
studies
 Long Business Studies

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9 Marketing and pricing  State marketing strategies.
 State pricing strategies.
10 Business Plan  State the contents of a business plan.  usiness studies junior
 Explain the contents of a business plan secondary grade 8
 ECZ Book keeping grade
8-9
 Describe the functions of a business plan
 Principles of book keeping
 Generate a business plan
and accounting vol 1
 Business studies junior
Financing Businesses  Explain ways of financing businesses. secondary grade 8

Desirable business ethics  Explain desirable business ethics.

11  REVISION
12/13  END OF TERM TEST

MINISTRY OF EDUCATION:
MUNGWI DISTRICT COMMON SCHEME
DEPARTMENT OF BUSINESS AND COMMERCIAL STUDIES
GRADE EIGHT (8) BUSINESS STUDIES COMMON SCHEMES OF WORK –TERM TWO 20 __
Name Of School: ………………………………Name of Teacher: ………………………
week Topic Sub-Topic Learning Outcome Reference
1 Entrepreneurship Business  Describe business management  Progress in business studies
management sheet.  Long business studies
 Fill in the business management  ECZ Book keeping grade 8-9
sheet.

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 Management business  Explain ways of managing  Business studies junior
2 finances business finances. secondary grade 8
 ECZ Book keeping grade 8-9
Keeping financial  Explain basic financial records.  Business studies junior
records  Prepare basic financial records secondary grade 8
 Progress in business studies
3 Dissolution of  State reasons for dissolving  Business studies junior
Companies. companies. secondary grade 8
 ECZ Book keeping grade 8-9
Personal Financial Savings  Explain personal financial Business studies junior
Management Management secondary grade 8
 ECZ Book keeping grade 8-9
4 Investments  State methods of Investment  Business studies junior
secondary grade 8
Budgeting  Describe types of budgets  Progress in business studies
 Explain reasons for budgeting  Long business studies
 Draw a personal budget.  ECZ Book keeping grade 8-9
5 Wages and salaries Wages and Salaries  Explain wages and salaries
 Prepare Time Cards
 Prepare wage sheets
6  MID TERM TEST
7- Wages and salaries Wages and salaries  Prepare pay slips  Business Studies Junior
 Calculate gross/net pay Secondary Grade 8
 Progress in business studies
8 Banking Types of Financial  Identify different types of financial
Institutions institutions  Business Studies Junior
 Identify and explain the Services Secondary Grade 8
Services offered by offered by financial institutions  Progress in business studies
financial  Identify types of accounts offered
institutions commercial banks

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 Types of Accounts
9 Documents used in  identify types of documents used in Business Studies Junior Secondary
Banking banking Grade 8
 Draw and fill in the documents used Progress in business studies
in banking
10 Filing Filing Identify filing systems  Business studies junior
Systems secondary grade 8
 Progress in business studies
 Long business studies
 ECZ Book keeping grade 8-9
11 Filing Identify the methods of filing  Business studies junior
Methods Practice the different types of filing secondary grade 8
 Progress in business studies
 Long business studies
 ECZ Book keeping grade 8-9
12-13  End of term test

MINISTRY OF EDUCATION
MUNGWI DISTRICT
DEPARTMENT OF BUSINESS AND COMMERCIAL STUDIES
GRADE 8 BUSINESS STUDIES COMMON SCHEMES OF WORK TERM 3, 20__
Name of school: ___________________________Teacher: _______________________

WEEK TOPIC SUB TOPIC LEARNING OUTCOME REFERENCE

1-2 Postal and Postal Services  Identify postal  Business studies junior
Telecommunication services Practice use of secondary grade 8
Services postal services  Progress in business studies

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 Use postal services  Long business studies
 ECZ Book keeping grade 8-9
3-4 Telecommunication  Identify telecommunication  Business studies junior
services services secondary grade 8
 Practice use of  Progress in business studies
telecommunication  Long business studies
services  ECZ Book keeping grade 8-9
 Use
telecommunication
services
5 Commonly used Business Abbreviations  Identify the commonly used
business business abbreviations.
Abbreviations
6 Mid Term test
7-8 Business/Source  Identify the different types of  Business Studies Junior
Documents business documents/sources Secondary Grade 8
 Draw different types of  Progress in business studies
Business documents  Long business studies
 Fill in details in business  ECZ Book keeping grade 8-9
correctly.
9 INTRODUCTION General Outlines  State and explain the meaning of  Frank wood Business
TO Book Keeping book keeping Accounting vol. 1
 Give reasons for keeping books of  Success in Book Keeping and
Accounts Accounts
BUSINESS Job Opportunities  Identify Job opportunities available 
TRANSACTION  Explain the meaning of a business
Types of business transaction
transactions  Distinguish between cash, bank,
credit and barter transaction
10 BALANCE SHEET Balance Sheet  Define the balance sheet  Frank wood Business
 Define balance sheet terms Accounting vol. 1
 Identify accounts as assets,  Success in Book Keeping and

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 liabilities and capital Accounts
 Identify the relationship between  Principles of account 10
asset, liability and capital
 Prepare balance sheet
 Explain the meaning of working
capital
 Arrange assets and liabilities in the
order of permanence and liquidity
11 Balance Sheet: Cont… Accounting Equation C = A – L  Frank wood vol. 1
Explain and show the effect of a  Principles of account 10
transaction on the balance sheet
12-13  End of term tests

MINISTRY OF EDUCATION
MUNGWI DISTRICT
DEPARTMENT OF BUSINESS AND COMMERCIAL STUDIES
COMMON SCHEMES OF WORK GRADE NINE BUSINESS STUDIES TERM ONE 20
___
Name of the school……………………………… Name of the teacher……………………………

WEEK TOPIC SUB TOPIC LEARNING OUTCOME REFERENCE

1 Double Entry
Principle of Double Entry
Types of Accounts
 Explain Double Entry  Frank wood Business
 Confirms the dual aspect Accounting vol. 1
 Tracks the movement of value  Success in Book
 Principle of Double Entry: Keeping and Accounts
 Debit Entries
 Credit Entries

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  Explain the types of accounts
 Real, Personal,Nominal
2 LEDGER Types of ledgers  Explain the ledgers  Frank wood Business
 Explain the types of ledger Accounting vol. 1
 Debtors ledger/ Sales ledger  Success in Book
 Purchases or creditors ledger Keeping and Accounts
 General Ledger
 Cash Book
3 SUBSIDIARY Cash Book ;Cash  Explain the source document used in a cash 
Frank wood Business
BOOKS Account only book (receipts, cash sale slip) Accounting vol. 1
Books of Prime  Prepare the Cash Account  Success in Book
Entry  Balance off the Cash Account Keeping and A/C
Subsidiary Book  Cash Book :Bank  Explain the source document used in a cash  Frank wood Business
Column only book (Receipts, Cheque counterfoil, deposit Accounting vol. 1
slip, Cheque )  Success in Book
 Prepare the Bank Account Keeping and Accounts
 Balance off the Bank Account
5  Two Column  Prepare the two column cash book  Frank wood Business
Cash Book  Post to the ledger Accounting vol. 1
6  MID-TERM TESTS
7 Three Column Cash  Define Cash Discounts  Frank wood Business
Book  Discount allowed Accounting vol. 1
Cash Account  Discount Received  Success in Book
Bank account  Calculate cash discounts Keeping and Accounts
Discounts (Cash)  Prepare the three column cash book  Principles of account 10
 Discount All.  Post to the ledger
 Discount Rec.
8 Three Column Cash Book  Past papers
 Consolidation question on Three column cash book

9 Subsidiary books Sales and sales returns  State the documents used (Duplicate  Frank wood Business
Invoice and Duplicate credit note ) Accounting vol. 1

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  Prepare the sales and sales returns day  Success in Book
Book Keeping and Accounts
 State the other names of sales returns
Journal
 Post to the ledger
10 Purchases and Purchases  State the documents used (Original Invoice  Frank wood Business/
Returns and Original credit note ) vol. 1
 Prepare the Purchases and Purchases returns  Success in Book Keeping
Day Book and Post to the ledger and Account
 State the other names of Purchases returns
Journal
11 General Journal  State the types of transaction recorded in the  Frank wood Business
general ledger Accounting vol. 1
 Record the transactions in the general ledger  business Studies 8
 Post to the ledger
12-13 END OF TERM TEST

MINISTRY OF GENERAL EDUCATION

MUNGWI DISTRICT
BUSINESS AND COMMERCIAL DEPARTMENT
GRADE NINE (9) TERM TWO BUSINESS STUDIES COMMON SCHEMES OF WORK
20___
Name of the school……………………………………………Name of the teacher…………………………………………………
WEEK TOPIC SUB TOPIC LEARNING OUTCOME REFERENCE
1-2 Trial Balance Purpose of the trial balance  Explain the purpose of Trial  Frank wood Business
Balance Accounting vol. 1
 To check for arithmetic  Success in Book
errors from ledger Keeping and Accounts
 accounts
 To check the completion of
double entry
 Check for fraud
 Prepare Trial Balance

9
3-4 Final accounts Trading Account(Income Prepare trading account  Frank wood Business
Statement) Calculate gross profit/loss Accounting vol. 1
 Success in Book Keeping
and Accounts

5 Profit and Loss Account
(Income statement)
6 MID-TERM TESTS
7 Balance Sheet
8 Final Accounts
12-13  END OF TERM TEST
Prepare profit and loss account  Business Accounting vol.
Calculate net profit/loss 1
 Success in Book Keeping
and Accounts

 Define the balance sheet  Frank wood Business
 Define balance sheet terms Accounting vol. 1
 Identify accounts as assets,  Success in Book Keeping
liabilities and capital and Accounts
 Classify assets and liabilities  Frank wood Business
 Identify the relationship Accounting vol. 1
between asset, liability and  Success in Book Keeping
capital and Accounts
 Prepare balance sheet
 Arrange assets and liabilities in
the order of permanence and
liquidity
 Prepare full set of final A/c
 Calculate working capital

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 MINISTRY OF EDUCATION
MUNGWI DISTRICT
DEPARTMENT OF BUSINESS AND COMMERCIAL STUDIES
GRADE NINE TERM THREE BUSINESS STUDIES COMMON SCHEMES OF WORK
20__
Name of the school………………………………………Name of the teacher……………………………………………………
WEEK TOPIC SUB TOPIC LEARNING OUTCOME REFERENCE
REVISION IN PREPARATION Past Papers
1 FOR EXAMINATION
1. Trail Balance

2 2. Subsidiary Books Past Papers

3 3. Ledgers Accounts Past Papers

4 4. Final Accounts Past Papers

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5 5. Final Accounts Past Papers

6 6. Business Documents Past Papers

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