PRODUCT MARKETS

Learning activities - market identification
Learning activities - trader interviews

By the end of the lesson, the learner should be able to:

- Identify market types near school
-Analyze local market structures
-Examine trader operations
-Assess competition levels
-Evaluate market characteristics

- Field visits to local markets
-Market identification exercises
-Analysis of market structures
-Group work on trader assessment
-Examination of competition patterns

Market visit guides, observation sheets
Interview guides, data collection sheets

Trendy Business Studies Form 3 Pg 50

CHAIN OF DISTRIBUTION

Meaning of distribution and process
Classification of intermediaries - merchant vs agent traders

By the end of the lesson, the learner should be able to:

- Define distribution and explain its derivation
-Analyze the wide range of distribution activities
-Examine material handling, storage, packaging and transportation
-Explain how distribution bridges producer-consumer gap
-Describe the process from production to consumption
-Identify the role of intermediaries in distribution

- Discussion on distribution meaning and activities
-Analysis of material handling and storage
-Case studies on packaging and transportation
-Group work on producer-consumer gap
-Examination of distribution process
-Role play on intermediary functions

Textbook, distribution examples, packaging materials
Textbook, trader examples, classification charts

Trendy Business Studies Form 3 Pg 42

CHAIN OF DISTRIBUTION

Merchant traders - export/import merchants and stockist distributors

By the end of the lesson, the learner should be able to:

- Analyze export merchants and their operations
-Examine import merchants and direct importers
-Discuss stockist distributors and specialization
-Evaluate merchant traders' market assistance
-Analyze skilled staff employment by stockists
-Examine after-sale services provision

- Discussion on export/import operations
-Analysis of merchant trader functions
-Case studies on stockist specialization
-Group work on market assistance
-Examination of after-sale services
-Practical examples of merchant operations

Textbook, import/export examples, stockist cases

Trendy Business Studies Form 3 Pg 43

CHAIN OF DISTRIBUTION

Agent traders - commission agents, factors and auctioneers
Non-trading agents - brokers, clearing agents and warehouse keepers

By the end of the lesson, the learner should be able to:

- Define commission agents and their functions
-Analyze del credere commission agents
-Examine factors and their ownership characteristics
-Discuss auctioneers and competitive bidding
-Analyze local representatives and appointments
-Evaluate trading agents' commission systems

- Discussion on commission agent operations
-Analysis of del credere agents
-Case studies on factor operations
-Group work on auction processes
-Examination of Figure 4.1 auctioneer
-Practical examples of trading agents

Textbook, Figure 4.1, agent examples
Textbook, broker examples, warehouse cases

Trendy Business Studies Form 3 Pg 43-44

CHAIN OF DISTRIBUTION

Role of intermediaries and channels of distribution
Channel levels - zero, one, two and three level channels

By the end of the lesson, the learner should be able to:

- Summarize intermediaries' comprehensive roles
-Analyze purchase, sorting, grading and packaging
-Examine clearance and supply facilitation
-Define channels of distribution
-Analyze Figure 4.2 chain of distribution
-Discuss interrelated functions in chains

- Discussion on intermediary roles
-Analysis of comprehensive functions
-Case studies on chain formation
-Group work on Figure 4.2 analysis
-Examination of function relationships
-Practical examples of distribution chains

Textbook, Figure 4.2, chain examples
Textbook, Figures 4.3-4.6, Bata examples

Trendy Business Studies Form 3 Pg 45-46

CHAIN OF DISTRIBUTION

Four-level channels and product distribution patterns

By the end of the lesson, the learner should be able to:

- Analyze four-level channel complexity
-Examine agricultural produce distribution
-Discuss farmer-cooperative-board-retailer chains
-Analyze locally produced agricultural goods
-Examine locally manufactured goods distribution
-Evaluate imported goods distribution patterns

- Discussion on four-level channels
-Analysis of Figures 4.7, 4.8, 4.9
-Case studies on agricultural marketing
-Group work on manufacturing distribution
-Examination of import channels
-Practical examples of all product types

Textbook, Figures 4.7-4.9, product examples

Trendy Business Studies Form 3 Pg 47-48

CHAIN OF DISTRIBUTION

Choosing distribution channels - cost, availability and business factors
Product nature and market development factors

By the end of the lesson, the learner should be able to:

- Analyze factors in channel selection
-Examine cost considerations in channel choice
-Discuss availability of distribution channels
-Evaluate business objectives and policies
-Analyze unique product presentation needs
-Examine relationship between policies and channels

- Discussion on channel selection factors
-Analysis of cost-benefit considerations
-Case studies on channel availability
-Group work on business objectives
-Examination of policy alignment
-Practical examples of channel choice

Textbook, channel selection examples
Textbook, product examples, market cases

Trendy Business Studies Form 3 Pg 48-49

CHAIN OF DISTRIBUTION

Financial strength, reputation and competitive factors
Choice of specific intermediary within channels

By the end of the lesson, the learner should be able to:

- Analyze financial strength impact on channels
-Examine reputation and goodwill effects
-Discuss competitor channel performance
-Evaluate consumer factors in channel choice
-Analyze transport and communication networks
-Examine financial support from channel operators

- Discussion on financial considerations
-Analysis of reputation effects
-Case studies on competitive channels
-Group work on consumer factors
-Examination of infrastructure impact
-Practical examples of support mechanisms

Textbook, financial examples, competitive cases
Textbook, intermediary examples, selection cases

Trendy Business Studies Form 3 Pg 50-51

CHAIN OF DISTRIBUTION

Pertinent issues - HIV/AIDS prevalence and fatigue problems
Child labor and environmental degradation issues

By the end of the lesson, the learner should be able to:

- Analyze HIV/AIDS prevalence in distribution
-Examine travel and family separation effects
-Discuss discipline and moral responsibility
-Analyze fatigue and accident relationships
-Examine distribution truck safety
-Evaluate operator care and scheduling

- Discussion on HIV/AIDS challenges
-Analysis of travel separation effects
-Case studies on moral responsibility
-Group work on fatigue prevention
-Examination of safety measures
-Practical examples of responsible scheduling

Textbook, health examples, safety cases
Textbook, child labor examples, environmental cases

Trendy Business Studies Form 3 Pg 51-52

CHAIN OF DISTRIBUTION

Bribery, corruption and ethical business practices

By the end of the lesson, the learner should be able to:

- Analyze bribery in distribution operations
-Examine traffic police corruption
-Discuss overloading and rule adherence
-Evaluate ethical business practices
-Analyze public interest considerations
-Examine fair play in distribution business

- Discussion on corruption problems
-Analysis of bribery effects
-Case studies on rule adherence
-Group work on ethical practices
-Examination of public interest
-Practical examples of fair business

Textbook, corruption examples, ethical cases

Trendy Business Studies Form 3 Pg 52

CHAIN OF DISTRIBUTION
NATIONAL INCOME

Learning activities, research and assessment
Meaning of national income and basic concepts

By the end of the lesson, the learner should be able to:

- Conduct field research on local distributors
-Identify distributor types in local area
-Interview distributors about operations
-Organize debate on distributor necessity
-Analyze distribution challenges
-Evaluate distribution effectiveness and importance

- Field research activities
-Distributor identification exercises
-Interview local distributors
-Debate organization and participation
-Analysis of distribution value
-Comprehensive assessment activities

Research guides, interview forms, debate materials, assessment tools
Textbook, Figure 5.1, income examples

Trendy Business Studies Form 3 Pg 52-53

NATIONAL INCOME

GDP, NDP and GNP definitions
NNP, NNI and per capita income

By the end of the lesson, the learner should be able to:

- Define Gross Domestic Product comprehensively
-Analyze GDP components and market value
-Examine agricultural, mineral, industrial production
-Define Net Domestic Product and depreciation
-Analyze Gross National Product concept
-Examine net income from abroad components

- Discussion on GDP comprehensive definition
-Analysis of production components
-Case studies on depreciation calculation
-Group work on GNP analysis
-Examination of export-import differences
-Practical examples of GDP, NDP, GNP

Textbook, production examples, calculation sheets
Textbook, calculators, formula sheets

Trendy Business Studies Form 3 Pg 55-56

NATIONAL INCOME

Circular flow of income - two-sector economy

By the end of the lesson, the learner should be able to:

- Explain circular flow basic principles
-Analyze Figure 5.2 two-sector model
-Examine household and firm interactions
-Discuss factor payments and goods exchange
-Analyze outer and inner loop flows
-Examine assumptions of two-sector model

- Discussion on circular flow principles
-Analysis of Figure 5.2 detailed examination
-Case studies on household-firm exchanges
-Group work on flow directions
-Examination of model assumptions
-Practical examples of circular flow

Textbook, Figure 5.2, flow diagrams

Trendy Business Studies Form 3 Pg 56-57

NATIONAL INCOME

Four-sector closed economy circular flow
Open economy and injections/withdrawals

By the end of the lesson, the learner should be able to:

- Analyze Figure 5.3 four-sector model
-Examine government and financial sectors
-Discuss tax payments and government services
-Analyze savings and investment flows
-Examine commercial bank roles
-Evaluate four-sector assumptions

- Discussion on four-sector complexity
-Analysis of Figure 5.3 comprehensive study
-Case studies on government intervention
-Group work on financial sector roles
-Examination of savings-investment link
-Practical examples of four-sector flow

Textbook, Figure 5.3, sector examples
Textbook, Figure 5.4, equilibrium examples

Trendy Business Studies Form 3 Pg 57-58

NATIONAL INCOME

Methods of measuring national income - income approach
Problems of income approach and output approach

By the end of the lesson, the learner should be able to:

- Analyze three approaches to measurement
-Examine income approach comprehensively
-Discuss factors of production incomes
-Analyze wages, rent, interest, and profit
-Examine transfer payments exclusion
-Evaluate foreign income considerations

- Discussion on measurement approaches
-Analysis of income approach details
-Case studies on factor incomes
-Group work on transfer payment exclusion
-Examination of foreign income issues
-Practical examples of income calculation

Textbook, income examples, calculation sheets
Textbook, Example 5.1, calculation sheets

Trendy Business Studies Form 3 Pg 59-60

NATIONAL INCOME

Output approach problems and expenditure approach

By the end of the lesson, the learner should be able to:

- Analyze output approach problems
-Examine double counting and subsistence issues
-Discuss depreciation estimation difficulties
-Define expenditure approach methodology
-Analyze GNE formula C+I+G+X-M
-Examine market price vs factor cost

- Discussion on output approach problems
-Analysis of estimation difficulties
-Case studies on depreciation calculation
-Group work on expenditure components
-Examination of GNE formula application
-Practical examples of expenditure calculation

Textbook, expenditure examples, formula sheets

Trendy Business Studies Form 3 Pg 62-63

NATIONAL INCOME

Problems in measuring national income
Additional measurement problems

By the end of the lesson, the learner should be able to:

- Analyze comprehensive measurement problems
-Examine depreciation estimation challenges
-Discuss what to include/exclude decisions
-Evaluate subsistence output valuation
-Analyze double counting dangers
-Examine incomplete data issues

- Discussion on measurement challenges
-Analysis of Figure 5.5 subsistence output
-Case studies on inclusion/exclusion decisions
-Group work on data completeness
-Examination of valuation difficulties
-Practical examples of measurement problems

Textbook, Figure 5.5, measurement examples
Textbook, Figure 5.6, valuation examples

Trendy Business Studies Form 3 Pg 63-64

NATIONAL INCOME

Per capita income and economic welfare
International comparison problems

By the end of the lesson, the learner should be able to:

- Define economic welfare concept
-Analyze per capita income as welfare measure
-Examine limitations of per capita income
-Discuss statistical problems
-Analyze money value change effects
-Evaluate international comparison difficulties

- Discussion on economic welfare
-Analysis of per capita limitations
-Case studies on statistical problems
-Group work on comparison difficulties
-Examination of welfare measurement
-Practical examples of welfare indicators

Textbook, welfare examples, comparison charts
Textbook, international examples, comparison cases

Trendy Business Studies Form 3 Pg 65-66

NATIONAL INCOME

Uses of national income statistics

By the end of the lesson, the learner should be able to:

- Analyze economic growth measurement
-Examine planning purposes applications
-Discuss Table 5.1 Kenya statistics
-Evaluate standard of living measurement
-Analyze investment decision basis
-Examine intercountry comparisons

- Discussion on statistics applications
-Analysis of Table 5.1 Kenya data
-Case studies on planning uses
-Group work on investment decisions
-Examination of growth measurement
-Practical examples of statistics use

Textbook, Table 5.1, statistics examples

Trendy Business Studies Form 3 Pg 68-69

NATIONAL INCOME
POPULATION AND EMPLOYMENT

Factors influencing national income level
Introduction to population and sources of data

By the end of the lesson, the learner should be able to:

- Analyze quantity and quality of factors
-Examine technical know-how importance
-Discuss political stability effects
-Evaluate subsistence sector proportion
-Analyze work culture attitudes
-Examine accounting system accuracy

- Discussion on influencing factors
-Analysis of factor quality importance
-Case studies on political stability
-Group work on work culture effects
-Examination of accounting systems
-Practical examples of level determinants

Textbook, factor examples, level cases
Textbook, census examples, demographic data

Trendy Business Studies Form 3 Pg 69-70

POPULATION AND EMPLOYMENT

Sample surveys and registration methods
Basic population concepts - fertility and birth rates

By the end of the lesson, the learner should be able to:

- Analyze sample surveys as population data source
-Examine Kenya National Bureau of Statistics role
-Discuss sample survey advantages
-Analyze registration of births and deaths
-Examine certificate issuance process
-Evaluate fertility, mortality, migration components

- Discussion on sample survey benefits
-Analysis of KNBS functions
-Case studies on birth/death registration
-Group work on survey advantages
-Examination of migration effects
-Practical examples of registration systems

Textbook, survey examples, registration cases
Textbook, Example 6.1, calculators, formula sheets

Trendy Business Studies Form 3 Pg 72-73

POPULATION AND EMPLOYMENT

Mortality rates and migration concepts
Population growth rates and African comparisons

By the end of the lesson, the learner should be able to:

- Define mortality and death rate concepts
-Analyze Figure 6.1 improved healthcare
-Examine crude death rate formula
-Calculate Example 6.2 Uganda death rate
-Define infant mortality rate
-Analyze migration, immigration, and emigration

- Discussion on mortality concepts
-Analysis of Figure 6.1 healthcare improvements
-Case studies on Example 6.2 calculations
-Group work on migration patterns
-Examination of infant mortality
-Practical mortality rate calculations

Textbook, Figure 6.1, Example 6.2, calculators
Textbook, Table 6.1, calculators, comparison charts

Trendy Business Studies Form 3 Pg 74-75

POPULATION AND EMPLOYMENT

Overpopulation - definition and advantages

By the end of the lesson, the learner should be able to:

- Define overpopulation comprehensively
-Analyze population explosion concept
-Examine factors leading to overpopulation
-Discuss advantages: large markets, labor availability
-Analyze investment expansion benefits
-Examine resource utilization improvements

- Discussion on overpopulation definition
-Analysis of population explosion factors
-Case studies on market advantages
-Group work on labor availability
-Examination of investment benefits
-Practical examples of resource utilization

Textbook, overpopulation examples, advantage cases

Trendy Business Studies Form 3 Pg 76-77

POPULATION AND EMPLOYMENT

Disadvantages of overpopulation
Under-population and declining population

By the end of the lesson, the learner should be able to:

- Analyze rural-urban migration effects
-Examine poor living standards
-Discuss food shortages and famines
-Evaluate inflationary tendencies
-Analyze increased dependency burden
-Examine strain on social amenities

- Discussion on migration problems
-Analysis of living standard deterioration
-Case studies on food shortages
-Group work on inflation effects
-Examination of dependency issues
-Practical examples of social strain

Textbook, migration examples, shortage cases
Textbook, under-population examples, decline cases

Trendy Business Studies Form 3 Pg 77-78

POPULATION AND EMPLOYMENT

Optimum population and dependency concepts
Ageing and young populations

By the end of the lesson, the learner should be able to:

- Define optimum population concept
-Analyze Figure 6.3 population curves
-Examine equilibrium between population and resources
-Define dependency ratio/burden
-Analyze dependency ratio measurement
-Examine high dependency effects on development

- Discussion on optimum population
-Analysis of Figure 6.3 comprehensive study
-Case studies on resource equilibrium
-Group work on dependency calculations
-Examination of development effects
-Practical examples of dependency burden

Textbook, Figure 6.3, dependency examples
Textbook, ageing examples, youth cases

Trendy Business Studies Form 3 Pg 79-80

POPULATION AND EMPLOYMENT

Population structure and Kenya's demographics

By the end of the lesson, the learner should be able to:

- Define population structure comprehensively
-Analyze Tables 6.2 and 6.3 Kenya data
-Examine age and gender distribution
-Discuss Kenya's demographic features
-Analyze economically active vs dependants
-Examine literacy and rural-urban distribution

- Discussion on population structure
-Analysis of Tables 6.2 and 6.3 detailed study
-Case studies on Kenya's demographics
-Group work on age distribution
-Examination of economic activity
-Practical examples of structural analysis

Textbook, Tables 6.2 and 6.3, demographic data

Trendy Business Studies Form 3 Pg 81-83

POPULATION AND EMPLOYMENT

Population pyramids and international comparisons
Economic growth vs development and population effects

By the end of the lesson, the learner should be able to:

- Analyze Figures 6.4 and 6.5 population pyramids
-Compare developing vs developed country structures
-Examine bloated bottom vs middle characteristics
-Discuss workforce distribution patterns
-Analyze ageing population indicators
-Evaluate structural implications for development

- Discussion on population pyramids
-Analysis of Figures 6.4 and 6.5 comparison
-Case studies on country differences
-Group work on pyramid interpretation
-Examination of workforce implications
-Practical examples of structural analysis

Textbook, Figures 6.4 and 6.5, pyramid examples
Textbook, formula sheets, development examples

Trendy Business Studies Form 3 Pg 83-84

POPULATION AND EMPLOYMENT

Population effects on technology, land, and labor
Population control methods and employment concepts

By the end of the lesson, the learner should be able to:

- Analyze unemployment from high population
-Examine technology dependency effects
-Discuss land fragmentation problems
-Analyze labor force quality issues
-Examine social problems from overcrowding
-Evaluate Figure 6.6 vicious cycle

- Discussion on unemployment causes
-Analysis of technology challenges
-Case studies on land fragmentation
-Group work on labor quality
-Examination of Figure 6.6 cycle
-Practical examples of population pressure

Textbook, Figure 6.6, land examples
Textbook, control examples, employment cases

Trendy Business Studies Form 3 Pg 85-86

POPULATION AND EMPLOYMENT

Unemployment types and causes

By the end of the lesson, the learner should be able to:

- Define unemployment comprehensively
-Analyze Figure 6.7 unemployed youth
-Examine unemployment consequences
-Discuss voluntary vs involuntary unemployment
-Analyze structural and cyclical unemployment
-Examine disguised and seasonal unemployment

- Discussion on unemployment definition
-Analysis of Figure 6.7 youth unemployment
-Case studies on unemployment types
-Group work on structural changes
-Examination of seasonal variations
-Practical examples of unemployment causes

Textbook, Figure 6.7, unemployment examples

Trendy Business Studies Form 3 Pg 87-88

POPULATION AND EMPLOYMENT

Technological and other unemployment types
Solving unemployment and pertinent issues

By the end of the lesson, the learner should be able to:

- Analyze technological unemployment
-Examine ATM effects on bank employment
-Discuss frictional unemployment
-Analyze residual and casual unemployment
-Examine unemployment causes in Kenya
-Evaluate high production costs

- Discussion on technological changes
-Analysis of ATM impact examples
-Case studies on Kenyan unemployment
-Group work on production costs
-Examination of casual employment
-Practical examples of technology effects

Textbook, technology examples, cost cases
Textbook, Figure 6.9, solution examples

Trendy Business Studies Form 3 Pg 88-89

POPULATION AND EMPLOYMENT

Pertinent issues - data honesty, HIV/AIDS, and poverty
Learning activities, review and assessment

By the end of the lesson, the learner should be able to:

- Analyze cooperation in census data collection
-Examine population growth control needs
-Discuss literacy and gender education issues
-Evaluate HIV/AIDS pandemic effects
-Analyze Figure 6.10 eradication campaigns
-Examine poverty and entrepreneurship needs

- Discussion on data collection challenges
-Analysis of Figure 6.10 campaign importance
-Case studies on literacy issues
-Group work on poverty eradication
-Examination of entrepreneurship needs
-Practical examples of pertinent issues

Textbook, Figure 6.10, poverty examples
Research guides, interview forms, assessment materials

Trendy Business Studies Form 3 Pg 90-91

DETERMINING THE NET WORTH OF A BUSINESS

Introduction and meaning of assets
Types of assets (continued) and liabilities
Capital and its importance

By the end of the lesson, the learner should be able to:
- Define the term assets in business context
-Distinguish between fixed assets and current assets
-Identify at least 5 examples of fixed assets
-Explain characteristics of fixed and current assets
-Classify given business items as fixed or current assets

Brainstorming on business properties; Group discussion on asset classification; Practical exercise identifying assets in local businesses; Classification activity using real business examples

Textbook, Charts showing asset types, Pictures of business assets, Classification worksheets
Textbook, Case study materials, Charts on liability types, Local business examples
Textbook, Role play materials, Capital planning worksheets, Calculator

Trendy Business Studies Form 3 Student's Book Pg 96-97

DETERMINING THE NET WORTH OF A BUSINESS

The book-keeping equation
Application of book-keeping equation
The balance sheet - meaning and essentials
Format and structure of balance sheet

By the end of the lesson, the learner should be able to:
- State the book-keeping equation
-Explain the relationship between assets, capital and liabilities
-Apply the book-keeping equation to solve problems
-Demonstrate how the equation maintains balance
-Calculate missing variables using the equation

Guided discovery of the equation; Step-by-step problem solving; Practice calculations; Group problem solving activities; Mathematical demonstrations

Textbook, Calculator, Problem solving worksheets, Formula charts
Textbook, Calculator, Practice worksheets, Real business data examples
Textbook, Sample balance sheets, Drawing materials, T-format templates
Textbook, Drawing materials, Rulers, Sample formats, Chart paper

Trendy Business Studies Form 3 Student's Book Pg 98-99

DETERMINING THE NET WORTH OF A BUSINESS

Preparation of simple balance sheets
Complex balance sheet preparation

By the end of the lesson, the learner should be able to:
- Prepare balance sheets from given information
-Classify business items correctly
-Calculate missing figures before preparation
-Ensure balance sheet totals agree
-Present balance sheets in proper format

Guided preparation exercises; Individual balance sheet preparation; Group checking activities; Problem solving sessions; Practical calculations

Textbook, Calculator, Preparation worksheets, Sample data, Graph paper
Textbook, Calculator, Complex problem sets, Peer review sheets

Trendy Business Studies Form 3 Student's Book Pg 101-104

DETERMINING THE NET WORTH OF A BUSINESS
BUSINESS TRANSACTIONS

Importance of balance sheet
Net worth calculation and analysis
Meaning of business transactions

By the end of the lesson, the learner should be able to:
- Explain the importance of balance sheet to business
-Analyze how balance sheet shows financial position
-Discuss uses by different stakeholders
-Evaluate business performance using balance sheet
-Identify limitations of balance sheet information

Group discussions on stakeholder needs; Case study analysis; Role play of different users; Critical evaluation exercises; Real business analysis

Textbook, Case study materials, Role play cards, Real balance sheet examples
Textbook, Calculator, Comparative data, Analysis worksheets
Textbook, Transaction examples, Classification charts, Real business documents

Trendy Business Studies Form 3 Student's Book Pg 105-106

BUSINESS TRANSACTIONS

Effects of transactions on balance sheet - Introduction
Purchase of assets using business cash
Owner's additional investment

By the end of the lesson, the learner should be able to:
- Explain the dual effect of transactions
-Demonstrate how transactions affect balance sheet items
-Analyze the impact on balance sheet equilibrium
-Show the relationship between transactions and double-entry
-Identify which balance sheet items are affected

Demonstration of dual effects; Step-by-step transaction analysis; Balance sheet manipulation exercises; Group problem solving; Interactive examples

Textbook, Balance sheet templates, Transaction cards, Demonstration materials
Textbook, Calculator, Practice worksheets, Balance sheet formats
Textbook, Calculator, Investment scenarios, Case study materials

Trendy Business Studies Form 3 Student's Book Pg 109-110

BUSINESS TRANSACTIONS

Purchase of assets on credit
Cash withdrawals and deposits
Drawings and personal use withdrawals

By the end of the lesson, the learner should be able to:
- Analyze credit purchase effects
-Demonstrate simultaneous increase in assets and liabilities
-Show impact on balance sheet totals
-Explain creation of business obligations
-Apply to different credit scenarios

Worked examples; Credit transaction analysis; Balance sheet exercises; Group problem solving; Practical applications

Textbook, Calculator, Credit scenarios, Balance sheet templates
Textbook, Cash flow charts, Bank transaction examples, Calculator
Textbook, Calculator, Drawings scenarios, Case study materials

Trendy Business Studies Form 3 Student's Book Pg 112-113

BUSINESS TRANSACTIONS

Borrowing for business use
Payment of liabilities
Complex liability transactions

By the end of the lesson, the learner should be able to:
- Explain effects of borrowing cash for business
-Analyze inflow of resources into business
-Demonstrate increase in assets and liabilities
-Show impact on balance sheet totals
-Apply to various borrowing scenarios

Borrowing scenario analysis; Practical calculations; Group problem solving; Loan impact exercises; Financial planning activities

Textbook, Calculator, Loan scenarios, Financial planning worksheets
Textbook, Calculator, Debt scenarios, Balance sheet templates
Textbook, Calculator, Complex scenarios, Comparative charts

Trendy Business Studies Form 3 Student's Book Pg 115-116

BUSINESS TRANSACTIONS

Sale of assets and debtor transactions

By the end of the lesson, the learner should be able to:
- Analyze sale of assets for cash and on credit
-Explain receipt of cash from debtors
-Demonstrate profit and loss effects
-Show impact on various balance sheet items
-Apply to sales and collection scenarios

Sales transaction analysis; Profit/loss calculations; Debtor management exercises; Group activities; Practical applications

Textbook, Calculator, Sales scenarios, Debtor management worksheets

Trendy Business Studies Form 3 Student's Book Pg 118-120

BUSINESS TRANSACTIONS

Compound transactions
Causes of changes in capital

By the end of the lesson, the learner should be able to:
- Explain compound transactions and their effects
-Analyze transactions with multiple effects
-Demonstrate complex balance sheet impacts
-Show triple or more effects on balance sheet
-Apply to advanced business scenarios

Advanced transaction analysis; Complex calculations; Multi-effect demonstrations; Group problem solving; Advanced scenarios

Textbook, Calculator, Complex transaction examples, Advanced worksheets
Textbook, Calculator, Capital analysis worksheets, Strategy planning materials

Trendy Business Studies Form 3 Student's Book Pg 120-121

BUSINESS TRANSACTIONS

Initial and final capital determination
Capital calculation methods

By the end of the lesson, the learner should be able to:
- Define initial and final capital
-Explain trading periods and their importance
-Calculate initial capital from given information
-Determine final capital using various methods
-Apply capital determination formulas

Capital calculation exercises; Formula application; Trading period analysis; Practical calculations; Problem solving sessions

Textbook, Calculator, Capital determination worksheets, Formula charts
Textbook, Calculator, Advanced problem sets, Formula reference sheets

Trendy Business Studies Form 3 Student's Book Pg 124-125

BUSINESS TRANSACTIONS

Pertinent issues and business ethics

By the end of the lesson, the learner should be able to:
- Discuss honesty and transparency in transaction recording
-Explain importance of accurate transaction records
-Analyze consequences of false transaction recording
-Evaluate ethical considerations in business transactions
-Propose solutions to unethical practices

Group discussions on business ethics; Case study analysis of unethical practices; Debate on transparency; Problem solving on ethical dilemmas; Action planning sessions

Textbook, Case study materials, Debate materials, Ethical scenario cards

Trendy Business Studies Form 3 Student's Book Pg 126