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Business Studies
Form 3 2025
TERM II
School


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WK LSN TOPIC SUB-TOPIC OBJECTIVES T/L ACTIVITIES T/L AIDS REFERENCE REMARKS
2 1
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
2 2
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
2 3-4
CHAIN OF DISTRIBUTION
Agent traders - commission agents, factors and auctioneers
Non-trading agents - brokers, clearing agents and warehouse keepers
Role of intermediaries and channels of distribution
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

- 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 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

- 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 4.1, agent examples
Textbook, broker examples, warehouse cases
Textbook, Figure 4.2, chain examples
Trendy Business Studies Form 3 Pg 43-44
Trendy Business Studies Form 3 Pg 45-46
3 1
CHAIN OF DISTRIBUTION
Channel levels - zero, one, two and three level channels
Four-level channels and product distribution patterns
By the end of the lesson, the learner should be able to:

- Define channel levels and intermediary numbers
-Analyze zero-level direct marketing
-Examine one-level channels and Bata example
-Discuss two-level consumer goods channels
-Analyze three-level intermediary chains
-Evaluate channel level selection factors

- Discussion on channel level concepts
-Analysis of Figures 4.3, 4.4, 4.5, 4.6
-Case studies on Bata Shoe Company
-Group work on level comparisons
-Examination of consumer goods distribution
-Practical examples of all channel levels
Textbook, Figures 4.3-4.6, Bata examples
Textbook, Figures 4.7-4.9, product examples
Trendy Business Studies Form 3 Pg 46-47
3 2
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
3 3-4
CHAIN OF DISTRIBUTION
Financial strength, reputation and competitive factors
Choice of specific intermediary within channels
Pertinent issues - HIV/AIDS prevalence and fatigue problems
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

- Analyze extent of coverage requirements
-Examine continuity guarantee importance
-Discuss intermediary reputation factors
-Evaluate other products handled
-Analyze effectiveness and reliability
-Examine credibility and trading standards

- 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

- Discussion on intermediary selection
-Analysis of coverage requirements
-Case studies on reputation factors
-Group work on effectiveness measures
-Examination of reliability factors
-Practical examples of selection criteria
Textbook, financial examples, competitive cases
Textbook, intermediary examples, selection cases
Textbook, health examples, safety cases
Trendy Business Studies Form 3 Pg 50-51
Trendy Business Studies Form 3 Pg 51
4 1
CHAIN OF DISTRIBUTION
Child labor and environmental degradation issues
By the end of the lesson, the learner should be able to:

- Analyze child labor temptations in distribution
-Examine under-age employment illegality
-Discuss children's rights violations
-Analyze environmental degradation from trucks
-Examine pollution from distribution activities
-Evaluate proper worker employment practices

- Discussion on child labor issues
-Analysis of rights violations
-Case studies on environmental damage
-Group work on pollution prevention
-Examination of proper employment
-Practical examples of responsible practices
Textbook, child labor examples, environmental cases
Trendy Business Studies Form 3 Pg 52
4 2
CHAIN OF DISTRIBUTION
Bribery, corruption and ethical business practices
Learning activities, research and assessment
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
Research guides, interview forms, debate materials, assessment tools
Trendy Business Studies Form 3 Pg 52
4 3-4
NATIONAL INCOME
Meaning of national income and basic concepts
GDP, NDP and GNP definitions
NNP, NNI and per capita income
By the end of the lesson, the learner should be able to:

- Define national income from nation and income components
-Analyze money value of goods and services produced
-Examine Figure 5.1 sources of income
-Define GDP, NDP, GNP, NNP concepts
-Distinguish between gross and net products
-Analyze American economist's definition

- 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 national income meaning
-Analysis of Figure 5.1 income sources
-Case studies on money value measurement
-Group work on concept definitions
-Examination of gross vs net differences
-Practical examples of national income

- 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, Figure 5.1, income examples
Textbook, production examples, calculation sheets
Textbook, calculators, formula sheets
Trendy Business Studies Form 3 Pg 54-55
Trendy Business Studies Form 3 Pg 55-56
5 1
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
5

Mid Term Exams

6 1
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
6 2
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
6 3-4
NATIONAL INCOME
Output approach problems and expenditure approach
Problems in measuring national income
Additional measurement problems
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

- 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 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

- 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, expenditure examples, formula sheets
Textbook, Figure 5.5, measurement examples
Textbook, Figure 5.6, valuation examples
Trendy Business Studies Form 3 Pg 62-63
Trendy Business Studies Form 3 Pg 63-64
7 1
NATIONAL INCOME
Per capita income and economic welfare
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
Trendy Business Studies Form 3 Pg 65-66
7 2
NATIONAL INCOME
International comparison problems
Uses of national income statistics
By the end of the lesson, the learner should be able to:

- Analyze currency differences
-Examine pricing structure variations
-Discuss climatic condition effects
-Evaluate cultural differences impact
-Analyze working condition variations
-Examine income distribution effects

- Discussion on comparison challenges
-Analysis of currency conversion problems
-Case studies on cultural differences
-Group work on working conditions
-Examination of distribution effects
-Practical examples of comparison difficulties
Textbook, international examples, comparison cases
Textbook, Table 5.1, statistics examples
Trendy Business Studies Form 3 Pg 66-68
7 3-4
NATIONAL INCOME
POPULATION AND EMPLOYMENT
Factors influencing national income level
Introduction to population and sources of data
Sample surveys and registration methods
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

- Define population from Latin 'populus' meaning people
-Analyze population as total inhabitants of given area
-Define demography as study of population
-Examine population census methodology
-Analyze Kenya's census history (1969, 1979, 1989, 1999, 2009)
-Discuss enumerator roles and data collection

- 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

- Discussion on population definition
-Analysis of demographic importance
-Case studies on Kenya's census history
-Group work on enumeration process
-Examination of data collection methods
-Practical examples of population counting
Textbook, factor examples, level cases
Textbook, census examples, demographic data
Textbook, survey examples, registration cases
Trendy Business Studies Form 3 Pg 69-70
Trendy Business Studies Form 3 Pg 71-72
8 1
POPULATION AND EMPLOYMENT
Basic population concepts - fertility and birth rates
By the end of the lesson, the learner should be able to:

- Define fertility rate comprehensively
-Analyze general fertility rate formula
-Examine Example 6.1 fertility calculation
-Define birth rate and crude birth rate
-Analyze factors affecting birth rates
-Examine marriage, ignorance, and cultural factors

- Discussion on fertility concepts
-Analysis of Example 6.1 calculations
-Case studies on birth rate factors
-Group work on cultural influences
-Examination of marriage effects
-Practical fertility rate calculations
Textbook, Example 6.1, calculators, formula sheets
Trendy Business Studies Form 3 Pg 73-74
8 2
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
8 3-4
POPULATION AND EMPLOYMENT
Overpopulation - definition and advantages
Disadvantages of overpopulation
Under-population and declining population
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

- Define under-population characteristics
-Analyze small market disadvantages
-Examine under-utilization of resources
-Define declining population concept
-Analyze advantages of declining population
-Examine disadvantages including labor shortfalls

- 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

- Discussion on under-population problems
-Analysis of resource under-utilization
-Case studies on declining populations
-Group work on developed country trends
-Examination of labor shortfall effects
-Practical examples of population decline
Textbook, overpopulation examples, advantage cases
Textbook, migration examples, shortage cases
Textbook, under-population examples, decline cases
Trendy Business Studies Form 3 Pg 76-77
Trendy Business Studies Form 3 Pg 78-79
9

Mid term break

10 1
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
10 2
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
10 3-4
POPULATION AND EMPLOYMENT
Population pyramids and international comparisons
Economic growth vs development and population effects
Population effects on technology, land, and labor
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

- 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 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

- 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, Figures 6.4 and 6.5, pyramid examples
Textbook, formula sheets, development examples
Textbook, Figure 6.6, land examples
Trendy Business Studies Form 3 Pg 83-84
Trendy Business Studies Form 3 Pg 85-86
11 1
POPULATION AND EMPLOYMENT
Population control methods and employment concepts
Unemployment types and causes
By the end of the lesson, the learner should be able to:

- Analyze population control methods
-Examine family planning importance
-Discuss education and employment strategies
-Define employment and labor force
-Analyze ILO definitions
-Examine full employment conditions

- Discussion on control methods
-Analysis of family planning benefits
-Case studies on employment strategies
-Group work on labor force concepts
-Examination of ILO standards
-Practical examples of employment
Textbook, control examples, employment cases
Textbook, Figure 6.7, unemployment examples
Trendy Business Studies Form 3 Pg 86-87
11 2
POPULATION AND EMPLOYMENT
Technological and other unemployment types
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
Trendy Business Studies Form 3 Pg 88-89
11 3-4
POPULATION AND EMPLOYMENT
POPULATION AND EMPLOYMENT
DETERMINING THE NET WORTH OF A BUSINESS
DETERMINING THE NET WORTH OF A BUSINESS
Solving unemployment and pertinent issues
Pertinent issues - data honesty, HIV/AIDS, and poverty
Learning activities, review and assessment
Introduction and meaning of assets
Types of assets (continued) and liabilities
By the end of the lesson, the learner should be able to:

- Analyze unemployment solution strategies
-Examine rural-urban migration reduction
-Discuss informal sector improvement
-Evaluate education system changes
-Analyze appropriate technology use
-Examine land reform importance

- Conduct field research on local fertility/mortality
-Interview school leavers about employment
-Analyze local population challenges
-Review all population and employment concepts
-Apply knowledge to real scenarios
-Prepare comprehensive assessment

- Discussion on solution strategies
-Analysis of Figure 6.9 jua kali environment
-Case studies on sector improvements
-Group work on education reforms
-Examination of technology appropriateness
-Practical examples of solutions

- Field research activities
-Interview local school leavers
-Analysis of local population data
-Comprehensive review sessions
-Assessment preparation activities
-Practical application exercises
Textbook, Figure 6.9, solution examples
Textbook, Figure 6.10, poverty examples
Research guides, interview forms, assessment materials
Textbook, Charts showing asset types, Pictures of business assets, Classification worksheets
Textbook, Case study materials, Charts on liability types, Local business examples
Trendy Business Studies Form 3 Pg 89-90
Trendy Business Studies Form 3 Pg 91-92
12 1
DETERMINING THE NET WORTH OF A BUSINESS
Capital and its importance
The book-keeping equation
Application of book-keeping equation
By the end of the lesson, the learner should be able to:
- Define capital in business context
-Explain the importance of capital to a business
-Identify sources of business capital
-Analyze the relationship between capital, assets and liabilities
-Discuss factors that affect capital adequacy
Interactive discussion on capital sources; Role play on capital acquisition; Analysis of capital importance; Group work on capital planning scenarios
Textbook, Role play materials, Capital planning worksheets, Calculator
Textbook, Calculator, Problem solving worksheets, Formula charts
Textbook, Calculator, Practice worksheets, Real business data examples
Trendy Business Studies Form 3 Student's Book Pg 98-99
12 2
DETERMINING THE NET WORTH OF A BUSINESS
The balance sheet - meaning and essentials
Format and structure of balance sheet
Preparation of simple balance sheets
By the end of the lesson, the learner should be able to:
- Define a balance sheet
-Explain the purpose of a balance sheet
-Identify essential features of a balance sheet
-Describe the T-format of a balance sheet
-Explain why balance sheet totals must balance
Explanation of balance sheet concept; Drawing T-format demonstrations; Group discussion on balance sheet importance; Analysis of sample balance sheets
Textbook, Sample balance sheets, Drawing materials, T-format templates
Textbook, Drawing materials, Rulers, Sample formats, Chart paper
Textbook, Calculator, Preparation worksheets, Sample data, Graph paper
Trendy Business Studies Form 3 Student's Book Pg 99-101
12 3-4
DETERMINING THE NET WORTH OF A BUSINESS
Complex balance sheet preparation
Importance of balance sheet
Net worth calculation and analysis
By the end of the lesson, the learner should be able to:
- Prepare balance sheets with multiple items
-Handle complex business scenarios
-Solve problems involving missing capital
-Arrange items in order of liquidity
-Analyze prepared balance sheets for accuracy
- Define net worth of a business
-Calculate net worth using different methods
-Analyze factors affecting net worth
-Compare net worth of different businesses
-Interpret net worth figures for decision making
Advanced problem solving; Complex calculations; Alternative arrangement exercises; Peer review activities; Error correction exercises
Calculation exercises; Comparative analysis; Group problem solving; Decision making scenarios; Mathematical applications
Textbook, Calculator, Complex problem sets, Peer review sheets
Textbook, Case study materials, Role play cards, Real balance sheet examples
Textbook, Calculator, Comparative data, Analysis worksheets
Trendy Business Studies Form 3 Student's Book Pg 104-106
Trendy Business Studies Form 3 Student's Book Pg 106
13

End term exams


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