Business and Its Environment

Business Activities - Concept of needs and wants

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

- Define the terms needs and wants
- Distinguish between needs and wants with examples
- Prioritize essential needs over wants when spending money

- Brainstorm and present on the meaning and differences between needs and wants
- Classify items as needs or wants
- Play sorting games to identify needs and wants

What is the difference between things you need and things you want?

- MASTER Business Studies Learner's Book pg. 49
- Pictures of various items
- Sorting cards

- Oral questions - Classification exercise - Written assignment

Business and Its Environment

Business Activities - Types and characteristics of economic resources
Business Activities - Types of economic resources (Natural, human and man-made)
Business Activities - Relationship between scarcity, choice, opportunity cost and scale of preference

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

- Define the term economic resources
- Describe characteristics of economic resources (scarcity, utility, transferability)
- Recognize limited resources when making personal choices

- Discuss the characteristics of economic resources
- Search for information on types of economic resources
- Analyse conversation about economic resources

Why are economic resources considered scarce?

- MASTER Business Studies Learner's Book pg. 52
- Charts on economic resources
- Digital resources
- MASTER Business Studies Learner's Book pg. 54
- Pictures showing different resources
- Internet access
- MASTER Business Studies Learner's Book pg. 56
- Case study: Anne's decision
- Scale of preference templates

- Oral questions - Group discussion - Written exercises

Business and Its Environment

Business Activities - Importance of business activities in society
Business Activities - Classification of business activities and business environment
Types of Business Ownership - Meaning of sole proprietorship

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

- Explain the importance of business activities in society
- Describe how businesses contribute to job creation and wealth
- Appreciate businesses in the community for providing goods and services

- Share experiences on importance of business activities in society
- Discuss how businesses create jobs and provide goods
- Present on community development through business

How do business activities benefit your community?

- MASTER Business Studies Learner's Book pg. 58
- Pictures of local businesses
- Charts on business benefits
- MASTER Business Studies Learner's Book pg. 60
- Classification charts
- Digital devices
- MASTER Business Studies Learner's Book pg. 67
- Pictures of sole proprietorship businesses
- Digital resources

- Oral presentation - Group discussion - Written exercises

Business and Its Environment

Types of Business Ownership - Formation of sole proprietorship
Types of Business Ownership - Management of sole proprietorship

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

- Describe the process of forming a sole proprietorship in Kenya
- Outline steps for registering a sole proprietorship business
- Follow proper procedures when starting a small business

- Brainstorm and present on the formation of sole proprietorship
- Read case study on shop owner's formation process
- Discuss requirements for business license and permits

What steps should you follow to start a sole proprietorship business?

- MASTER Business Studies Learner's Book pg. 68
- Case study materials
- Sample business registration forms
- MASTER Business Studies Learner's Book pg. 69
- Interview questions for business owners
- Digital resources

- Case study analysis - Oral presentation - Written questions

Business and Its Environment

Types of Business Ownership - Sources of finance for sole proprietorship

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

- Identify sources of finance for sole proprietorship
- Distinguish between internal and external sources of finance
- Explore different ways to raise money for personal projects

- Brainstorm sources of finance for sole proprietorship
- Search for information on internal and external sources
- Discuss personal savings, bank loans and government funds

Where can a sole proprietor get money to start a business?

- MASTER Business Studies Learner's Book pg. 70
- Charts on sources of finance
- Digital devices

- Oral questions - Written exercises - Group presentation

Business and Its Environment

Types of Business Ownership - Advantages of sole proprietorship
Types of Business Ownership - Disadvantages of sole proprietorship

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

- Explain the advantages of sole proprietorship
- Analyse benefits such as quick decision making and profit retention
- Value independence in managing personal affairs

- Brainstorm advantages of sole proprietorship
- Search for information on benefits of sole proprietorship
- Debate supporting sole proprietorship as a business form

Why do many people prefer to start sole proprietorship businesses?

- MASTER Business Studies Learner's Book pg. 71
- Debate guidelines
- Reference materials
- MASTER Business Studies Learner's Book pg. 72
- Case studies on business challenges
- Debate materials

- Debate participation - Oral questions - Written assignment

Business and Its Environment

Types of Business Ownership - Meaning of partnership

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

- Define the term partnership
- Identify features and types of partnerships
- Work collaboratively with others on group projects

- Discuss and present on the meaning of partnership
- Read case study on Sam and Wanjiku's hotel business
- Search for information on types of partnerships

What is a partnership business?

- MASTER Business Studies Learner's Book pg. 73
- Case study: Sam and Wanjiku's hotel
- Digital resources

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Types of Business Ownership - Formation of partnership
Types of Business Ownership - Management of partnership

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

- Describe the process of forming a partnership in Kenya
- Explain the contents of a partnership agreement
- Establish clear agreements when working with others

- Brainstorm the formation of partnership
- Search for information on partnership agreements
- Discuss contents like profit sharing ratio and partner roles

What should be included in a partnership agreement?

- MASTER Business Studies Learner's Book pg. 75
- Sample partnership agreements
- Internet access
- MASTER Business Studies Learner's Book pg. 76
- Management structure charts
- Reference materials

- Oral presentation - Written assignment - Group discussion

Business and Its Environment

Types of Business Ownership - Sources of finance for partnership

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

- Identify sources of finance for partnership
- Explain how partners can raise capital for the business
- Pool resources with others for common goals

- Search for information on sources of finance for partnership
- Discuss partner contributions, bank loans and trade credit
- Present on financing options for partnerships

How do partnerships raise money compared to sole proprietorships?

- MASTER Business Studies Learner's Book pg. 77
- Finance source charts
- Digital devices

- Oral presentation - Written questions - Group discussion

Business and Its Environment

Types of Business Ownership - Advantages of partnership
Types of Business Ownership - Disadvantages of partnership

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

- Explain the advantages of partnership
- Analyse benefits such as shared responsibility and combined skills
- Value teamwork and collaboration in achieving goals

- Brainstorm advantages of partnership
- Search for information on benefits of partnership
- Debate supporting partnership as a business form

What are the benefits of starting a business with partners?

- MASTER Business Studies Learner's Book pg. 78
- Debate guidelines
- Reference materials
- MASTER Business Studies Learner's Book pg. 79
- Case studies on partnership disputes
- Debate materials

- Debate participation - Oral questions - Written assignment

Business and Its Environment

Types of Business Ownership - Meaning of cooperative society

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

- Define the term cooperative society
- Identify features of cooperative societies
- Join group activities that benefit all members

- Read case study on Sesco village tea farmers cooperative
- Discuss and present on the meaning of cooperative society
- Search for information on features of cooperatives

What is a cooperative society?

- MASTER Business Studies Learner's Book pg. 80
- Case study: Sesco village
- Digital resources

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Types of Business Ownership - Types of cooperative societies

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

- Identify types of cooperative societies in Kenya
- Classify cooperatives as SACCOs, producer, consumer or housing cooperatives
- Consider joining savings groups for financial benefits

- Analyse mind map on types of cooperative societies
- Search for information on different types of cooperatives
- Discuss examples of each type in Kenya

What types of cooperative societies exist in Kenya?

- MASTER Business Studies Learner's Book pg. 82
- Mind maps on cooperative types
- Reference materials

- Classification exercise - Oral presentation - Written assignment

Business and Its Environment

Types of Business Ownership - Formation of cooperative societies
Types of Business Ownership - Management of cooperative societies

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

- Describe the process of forming a cooperative society
- Outline steps for registering a cooperative with relevant authorities
- Initiate group projects following proper procedures

- Brainstorm formation of cooperative societies
- Search for information on registration requirements
- Discuss constitution, by-laws and registration process

How is a cooperative society formed and registered?

- MASTER Business Studies Learner's Book pg. 84
- Sample cooperative constitutions
- Registration guidelines
- MASTER Business Studies Learner's Book pg. 85
- Management structure charts
- Digital resources

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Types of Business Ownership - Sources of finance for cooperative societies

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

- Identify sources of finance for cooperative societies
- Explain how cooperatives raise funds through member contributions
- Contribute to group savings for common benefits

- Discuss sources of finance for cooperative societies
- Search for information on membership contributions and retained earnings
- Present on financing options for cooperatives

How do cooperative societies raise money for their operations?

- MASTER Business Studies Learner's Book pg. 86
- Finance source charts
- Reference materials

- Oral questions - Written assignment - Group presentation

Business and Its Environment

Types of Business Ownership - Advantages of cooperative societies
Types of Business Ownership - Disadvantages of cooperative societies

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

- Explain the advantages of cooperative societies
- Analyse benefits such as limited liability and democratic control
- Appreciate collective action for mutual benefit

- Brainstorm advantages of cooperative societies
- Search for information on benefits of cooperatives
- Debate supporting cooperative societies

Why do farmers often form cooperative societies?

- MASTER Business Studies Learner's Book pg. 87
- Debate guidelines
- Charts on advantages
- Case studies on cooperative challenges
- Debate materials

- Debate participation - Oral questions - Written exercises

Business and Its Environment

Types of Business Ownership - Role of sole proprietorship, partnerships and cooperatives in economy

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

- Explain the roles of different business ownership types in the economy
- Analyse how these businesses contribute to job creation and development
- Support local businesses to strengthen the community economy

- Discuss roles of sole proprietorship, partnerships and cooperatives
- Present on job creation, wealth distribution and community development
- Create charts summarizing economic contributions

How do different types of businesses help Kenya's economy grow?

- MASTER Business Studies Learner's Book pg. 88
- Economic contribution charts
- Manila papers

- Chart presentation - Oral questions - Written assignment

Business and Its Environment

Social Responsibility of Business - Need for social responsibility of a business
Social Responsibility of Business - Social responsibility activities of a business

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

- Define business social responsibility
- Justify the need for social responsibility of a business in society
- Expect businesses to act responsibly towards the community

- Discuss and present on the need for social responsibility
- Read case study on Sweet loaf and Fresh rise bakeries
- Search for information on social responsibility

Why should businesses care about society and the environment?

- MASTER Business Studies Learner's Book pg. 90
- Case study: Bakeries comparison
- Digital resources
- MASTER Business Studies Learner's Book pg. 92
- Mind maps on CSR activities
- Pictures of CSR projects

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Social Responsibility of Business - How businesses support safe road use

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

- Explain how businesses can support safe road use in the community
- Describe business contributions to road safety awareness
- Practice road safety when travelling to and from school

- Discuss how businesses can support safe road use
- Create flashcards on business road safety initiatives
- Present on road safety awareness campaigns

How can businesses help reduce road accidents in the community?

- MASTER Business Studies Learner's Book pg. 94
- Flashcards
- Road safety materials

- Flashcard presentation - Oral questions - Written exercises

Business and Its Environment

Social Responsibility of Business - Challenges faced by businesses in social responsibility

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

- Analyse challenges faced by businesses when carrying out social responsibilities
- Evaluate how businesses can overcome CSR challenges
- Support business CSR efforts despite their limitations

- Brainstorm challenges faced by businesses in social responsibility
- Search for information on CSR challenges
- Discuss high costs, limited resources and measuring impact

What challenges do businesses face when trying to help the community?

- MASTER Business Studies Learner's Book pg. 95
- Case study materials
- Digital resources

- Oral questions - Written assignment - Peer assessment

Business and Its Environment

Social Responsibility of Business - Designing and implementing social responsibility in school
Entrepreneurship - Meaning of entrepreneurship and entrepreneurial skills

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

- Design a social responsibility activity for the school
- Implement a simple CSR project with classmates
- Contribute positively to school and community welfare

- Carry out survey to identify needy learners
- Mobilize resources from local community
- Plan and implement social responsibility activity

How can you design a social responsibility project for your school?

- MASTER Business Studies Learner's Book pg. 97
- Survey questionnaires
- Planning templates
- MASTER Business Studies Learner's Book pg. 99
- Mind maps on entrepreneurial skills
- Digital resources

- Project planning - Peer assessment - Practical implementation

Business and Its Environment

Entrepreneurship - Importance of entrepreneurial skills for economic development

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

- Explain the importance of entrepreneurial skills for economic growth
- Analyse how skills like financial literacy and leadership drive development
- Apply problem-solving skills in daily activities

- Search for information on importance of entrepreneurial skills
- Discuss how skills contribute to job creation and innovation
- Present on entrepreneurial skills and economic development

How do entrepreneurial skills help the economy grow?

- MASTER Business Studies Learner's Book pg. 101
- Reference materials
- Charts on economic contribution

- Oral presentation - Written assignment - Group discussion

Business and Its Environment

Entrepreneurship - Types of entrepreneurs (Innovative and imitative)
Entrepreneurship - Types of entrepreneurs (Social, hustler and researcher)

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

- Identify types of entrepreneurs
- Distinguish between innovative and imitative entrepreneurs
- Appreciate different approaches to starting businesses

- Discuss and present on types of entrepreneurs
- Search for information on innovative and imitative entrepreneurs
- Analyse examples of each type

What is the difference between innovative and imitative entrepreneurs?

- MASTER Business Studies Learner's Book pg. 102
- Case studies of entrepreneurs
- Digital devices
- MASTER Business Studies Learner's Book pg. 103
- Entrepreneur profiles
- Matching worksheets

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Entrepreneurship - Evaluating business ideas and opportunities

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

- Define business idea and business opportunity
- Distinguish between a business idea and a viable opportunity
- Evaluate personal ideas for potential business ventures

- Read and analyse case studies on business ideas
- Discuss Sarah's phone repair and Tom's tutoring businesses
- Share experiences on business ideas and opportunities

How do you know if a business idea is a good opportunity?

- MASTER Business Studies Learner's Book pg. 104
- Case studies: Sarah and Tom
- Evaluation templates

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Entrepreneurship - Factors to consider when evaluating business ideas
Entrepreneurship - Importance of business incubation

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

- Identify factors to consider when evaluating business ideas
- Analyse market demand, competition and resource requirements
- Assess personal skills before starting ventures

- Share experiences on business ideas for start-ups
- Discuss factors like demand, skills and resources
- Evaluate sample business ideas

What factors should you consider before starting a business?

- MASTER Business Studies Learner's Book pg. 106
- Business idea evaluation sheets
- Digital resources
- MASTER Business Studies Learner's Book pg. 107
- Information on incubation centres
- Digital devices

- Oral presentation - Written assignment - Peer assessment

Business and Its Environment

Entrepreneurship - Activities at business incubation centres

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

- Identify activities that take place at business incubation centres
- Describe mentorship, training and networking opportunities
- Utilize available support systems for personal development

- Visit a business incubation centre physically or virtually
- Listen to resource person on business incubation
- Discuss activities at incubation centres

What activities take place at a business incubation centre?

- MASTER Business Studies Learner's Book pg. 108
- Virtual tour resources
- Resource person

- Field visit report - Oral presentation - Written questions

Business and Its Environment

Entrepreneurship - Identifying opportunities and starting a business in school

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

- Identify business opportunities within the school environment
- Outline steps for starting a business
- Take initiative in identifying opportunities around

- Identify problems or needs at school that can be business opportunities
- Brainstorm business ideas to solve identified problems
- Evaluate ideas considering demand and resources

What business opportunities exist in your school?

- MASTER Business Studies Learner's Book pg. 109
- Opportunity identification templates
- School environment

- Oral questions - Written assignment - Brainstorming session

Business and Its Environment

Entrepreneurship - Planning and launching a school business
Entrepreneurship - Conducting self-entrepreneurial assessment

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

- Create a simple business plan for a school-based business
- Launch a small business venture in school
- Persevere through challenges when starting new ventures

- Select the best business idea for school
- Make a simple business plan with name, target and pricing
- Launch and operate the business

How do you create a simple business plan?

- MASTER Business Studies Learner's Book pg. 110
- Business plan templates
- Start-up materials
- MASTER Business Studies Learner's Book pg. 111
- Self-assessment worksheets
- Rating scales

- Business plan assessment - Practical implementation - Peer review

Business and Its Environment

Entrepreneurship - Compiling business ideas and determining suitability

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

- Compile a list of business ideas
- Determine suitability of business ideas as opportunities
- Make informed decisions about viable business ventures

- Compile a list of business ideas from brainstorming
- Rate each idea based on suitability factors
- Choose the top business idea for further development

How do you determine if a business idea is suitable for you?

- MASTER Business Studies Learner's Book pg. 112
- Business idea compilation sheets
- Rating templates

- Compilation exercise - Oral presentation - Written assignment

Business and Its Environment

Production - Meaning and importance of production in an economy
Production - Benefits of production to the economy

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

- Define the term production
- Explain the importance of production in an economy
- Appreciate goods produced locally for daily use

- Brainstorm and present on the meaning of production
- Study pictures showing transformation of raw materials
- Discuss importance of production for economic growth

Why is production important for a country's economy?

- MASTER Business Studies Learner's Book pg. 113
- Pictures of production processes
- Charts on production importance
- MASTER Business Studies Learner's Book pg. 115
- Economic charts
- Digital resources

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Production - Factors of production (Land and labour)

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

- Define factors of production
- Explain land and labour as factors of production
- Value natural resources and human effort in creating goods

- Discuss and present on factors of production
- Search for information on land and labour
- Watch video on factors of production

What natural resources and human skills are needed to produce goods?

- MASTER Business Studies Learner's Book pg. 116
- Video clips
- Pictures of land and labour

- Video analysis - Oral questions - Written exercises

Business and Its Environment

Production - Factors of production (Capital and entrepreneurship)
Production - Types of costs in a production unit (Fixed and variable costs)

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

- Explain capital and entrepreneurship as factors of production
- Describe how all factors of production work together
- Recognize the role of entrepreneurs in organizing production

- Search for information on capital and entrepreneurship
- Discuss examples of capital goods and entrepreneur roles
- Present on how factors combine in production

How do entrepreneurs organize the factors of production?

- MASTER Business Studies Learner's Book pg. 118
- Pictures of capital goods
- Reference materials
- MASTER Business Studies Learner's Book pg. 119
- Cost classification charts
- Case scenarios

- Oral presentation - Written questions - Group discussion

Business and Its Environment

Production - Types of costs (Total, marginal and average costs)

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

- Define total cost, marginal cost and average cost
- Calculate different types of costs in production
- Apply cost calculations when planning personal projects

- Search for information on total, marginal and average costs
- Compute types of costs using given data
- Discuss cost calculations for a chair factory

How do you calculate the total cost of production?

- MASTER Business Studies Learner's Book pg. 120
- Calculators
- Cost calculation worksheets

- Calculation exercises - Written questions - Peer assessment

Business and Its Environment

Production - Computing types of costs in production

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

- Compute fixed costs, variable costs and total costs
- Calculate average cost per unit of production
- Use cost information to make pricing decisions

- Practice computing costs using business scenarios
- Calculate costs for Sarah's bakery
- Present cost calculations to class

How do you calculate the cost of producing one item?

- MASTER Business Studies Learner's Book pg. 122
- Practice exercises
- Calculators

- Calculation exercises - Oral presentation - Written assignment

Business and Its Environment

Production - Division of labour and specialisation
Production - Advantages and disadvantages of division of labour and specialisation

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

- Define division of labour and specialisation
- Distinguish between division of labour and specialisation
- Specialize in tasks where personal strengths lie

- Search for information on division of labour and specialisation
- Discuss meanings and differences
- Analyse Bilha's presentation on advantages and disadvantages

What is the difference between division of labour and specialisation?

- MASTER Business Studies Learner's Book pg. 124
- Comparison charts
- Digital resources
- MASTER Business Studies Learner's Book pg. 126
- Debate guidelines
- Chart materials

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Production - Roles and responsibilities of a producer to consumer

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

- Explain the roles of a producer to consumers
- Describe responsibilities of producers in ensuring quality and safety
- Expect quality products and honest information from businesses

- Read and analyse case study on Chap Chap Posho Mill
- Role play functions of producer to consumer
- Discuss roles like creating goods, ensuring quality and setting prices

What responsibilities do producers have towards their customers?

- MASTER Business Studies Learner's Book pg. 128
- Case study: Chap Chap Posho Mill
- Role play props

- Case study analysis - Role play observation - Written questions

Business and Its Environment

Production - Designing an appropriate label for a product
Production - Creating product labels with required information

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

- Explain the functions of product labelling
- Design an appropriate label for a product
- Read product labels to make informed purchasing decisions

- Discuss functions of labelling (identification, information, safety)
- Use available resources to design a product label
- Present designed labels to class

What information should be included on a product label?

- MASTER Business Studies Learner's Book pg. 131
- Sample product labels
- Design materials
- MASTER Business Studies Learner's Book pg. 133
- Label templates
- Marking pens and materials

- Label design exercise - Oral presentation - Peer assessment

Business and Its Environment

Consumer Satisfaction - Meaning and importance of consumer satisfaction

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

- Define consumer satisfaction
- Explain the importance of consumer satisfaction in business
- Provide feedback to businesses about products and services

- Discuss and present on the meaning of consumer satisfaction
- Search for importance of consumer satisfaction
- Analyse picture of satisfied customer

Why is customer satisfaction important for a business?

- MASTER Business Studies Learner's Book pg. 137
- Pictures of customer interactions
- Digital resources

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Consumer Satisfaction - Benefits of consumer satisfaction to businesses
Consumer Satisfaction - Terms and conditions for supply of goods and services

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

- Analyse benefits of consumer satisfaction to businesses
- Explain how satisfaction leads to customer loyalty and referrals
- Recommend good businesses to friends and family

- Brainstorm importance of consumer satisfaction
- Discuss repeat purchases, positive word of mouth and loyalty
- Present on benefits of satisfied customers

How does customer satisfaction help a business grow?

- MASTER Business Studies Learner's Book pg. 139
- Case studies
- Charts on customer benefits
- MASTER Business Studies Learner's Book pg. 140
- Sample invoices and warranties
- Digital resources

- Oral presentation - Written assignment - Peer assessment

Business and Its Environment

Consumer Satisfaction - Understanding warranties, refunds and consumer rights

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

- Explain warranties, refunds and consumer responsibilities
- Analyse different terms and conditions in business transactions
- Assert consumer rights when products are faulty

- Watch video clips on terms and conditions
- Discuss warranties, refunds and limitation of liability
- Present on consumer rights and responsibilities

What should you do if a product you bought is faulty?

- MASTER Business Studies Learner's Book pg. 142
- Video clips
- Consumer rights materials

- Video analysis - Oral presentation - Written questions

Business and Its Environment

Consumer Satisfaction - Remedies for consumer satisfaction

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

- Identify remedies available for consumer satisfaction
- Distinguish between proactive and reactive remedies
- Seek appropriate remedies when dissatisfied with products

- Share experiences on consumer satisfaction remedies
- Role play remedies for consumer satisfaction
- Analyse case study on Jane's laptop charger

What remedies are available when a customer is not satisfied?

- MASTER Business Studies Learner's Book pg. 143
- Case study: Jane's laptop
- Role play props

- Role play observation - Case study analysis - Written assignment

Business and Its Environment

Consumer Satisfaction - Proactive and reactive strategies for customer satisfaction
Consumer Satisfaction - Carrying out customer satisfaction survey

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

- Explain proactive strategies for preventing customer dissatisfaction
- Describe reactive strategies for solving customer problems
- Communicate concerns politely when products disappoint

- Search for information on proactive and reactive remedies
- Discuss offering quality, training staff and solving issues quickly
- Present on strategies for customer satisfaction

How can businesses prevent customer complaints?

- MASTER Business Studies Learner's Book pg. 145
- Strategy charts
- Reference materials
- MASTER Business Studies Learner's Book pg. 147
- Survey questionnaires
- Data analysis templates

- Oral presentation - Written questions - Group discussion

Government and Global Influence in Business

Public Finance - Meaning and components of public finance
Public Finance - Importance of public finance
Public Finance - Sources of public finance

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

- Define the term public finance
- Identify the components of public finance
- Relate public finance to government services like healthcare and education

- Brainstorm the meaning of public finance
- Search from the internet or relevant textbooks for information on components of public finance
- Discuss findings with group members

What is the role of taxation in economic development?

- Master Business Studies pg. 150
- Digital resources
- Internet access
- Master Business Studies pg. 151
- Charts
- Master Business Studies pg. 153
- Mind maps

- Oral questions - Observation

Government and Global Influence in Business

Public Finance - Meaning and importance of taxation
Public Finance - Principles of taxation
Public Finance - Requirements for tax compliance in Kenya

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

- Define the term taxation
- Explain the importance of taxation in Kenya
- Relate taxation to public services like roads and security in the community

- Brainstorm and present on the meaning and importance of taxation
- Search from the internet or relevant textbooks for the importance of taxation
- Discuss findings with classmates

What is the role of taxation in economic development?

- Master Business Studies pg. 154
- Digital resources
- Flash cards
- Master Business Studies pg. 155
- Reference books
- Master Business Studies pg. 157
- KRA posters
- iTax portal images

- Oral questions - Written assignments

Government and Global Influence in Business

Public Finance - Tax exemption in Kenya
Public Finance - Types of custom duties in Kenya
Public Finance - Trends and ethical issues in taxation

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

- Define tax exemption
- Compile a list of people or goods exempted from taxation in Kenya
- Relate tax exemptions to support for vulnerable groups in society

- Brainstorm the category of people and goods that are exempted from taxation
- Use the internet or relevant books to search for information on tax exemption
- Compile a list of people and goods exempted from taxation in Kenya

What is the role of taxation in economic development?

- Master Business Studies pg. 159
- Digital resources
- Reference books
- Master Business Studies pg. 161
- Resource person
- Master Business Studies pg. 162
- Case study extracts

- Oral questions - Observation

Financial Records in Business

Business Transactions - Meaning and types of business transactions
Business Transactions - Cash and credit transactions
Business Transactions - Methods of payment for goods and services

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

- Define the term business transaction
- Identify types of business transactions
- Relate business transactions to daily buying and selling activities

- Discuss the meaning of business transactions
- Brainstorm the types of business transactions from given scenarios
- Search from the internet or relevant textbooks about the meaning and types of business transactions

Which are the methods used in making payment for goods and services?

- Master Business Studies pg. 180
- Digital resources
- Internet access
- Master Business Studies pg. 181
- Case study extracts
- Master Business Studies pg. 182
- Pictures and photographs

- Oral questions - Observation

Financial Records in Business

Business Transactions - Methods of payment for goods and services
Business Transactions - Survey on methods of payment in schools

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

- Explain credit/debit cards, bank transfers and online payment methods
- Differentiate between various electronic payment methods
- Link electronic payment methods to modern shopping experiences

- Search from the internet or relevant textbooks for information on electronic methods of payment
- Discuss methods of payment among group members
- Share work with other groups in class

Which are the methods used in making payment for goods and services?

- Master Business Studies pg. 183
- Digital resources
- Charts
- Master Business Studies pg. 184
- Questionnaires
- Survey tools

- Oral questions - Written assignments

Financial Records in Business

Business Transactions - Advantages and disadvantages of payment methods
Effects of Business Transactions - Statement of financial position
Effects of Business Transactions - Effects of asset transactions

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

- State advantages and disadvantages of various payment methods
- Compare different methods of payment
- Apply knowledge of payment methods to make informed choices when paying for goods

- Discuss advantages and disadvantages of cash payments, bank transfers, mobile money, credit/debit cards, cheques and online platforms
- Present findings to classmates
- Write summary notes on methods of payment

Which are the methods used in making payment for goods and services?

- Master Business Studies pg. 185
- Digital resources
- Charts
- Master Business Studies pg. 189
- Worked examples
- Master Business Studies pg. 190

- Oral questions - Written assignments

Financial Records in Business

Effects of Business Transactions - Effects of liability transactions
Effects of Business Transactions - Effects of capital transactions
Effects of Business Transactions - Computing effects of transactions

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

- Analyse effects of liability transactions on the statement of financial position
- Explain how taking and paying loans affect the statement of financial position
- Relate liability transactions to personal borrowing and repayment experiences

- Search for the effects of liability transactions on the statement of financial position from the internet or reference books
- Discuss findings on the effects of liability transactions
- Write summary notes on the effects of liability transactions

How do business transactions affect the statement of financial position of a business?

- Master Business Studies pg. 192
- Digital resources
- Reference books
- Master Business Studies pg. 193
- Worked examples
- Master Business Studies pg. 195
- Calculators

- Oral questions - Written assignments

Financial Records in Business

Effects of Business Transactions - Adjustments to statement of financial position
Effects of Business Transactions - Preparing statement of financial position after adjustments

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

- Outline adjustments to various items on the statement of financial position
- Calculate new values of stock, cash and debtors after transactions
- Connect adjustments to real business record keeping

- Study a statement of financial position and go through the transactions that follow
- Calculate the effects of the transactions on the entries on the statement of financial position
- Show the adjustments to the entries affected by the transactions

How do business transactions affect the statement of financial position of a business?

- Master Business Studies pg. 197
- Digital resources
- Worked examples
- Master Business Studies pg. 199
- Calculators
- Master Business Studies pg. 200

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Meaning and importance of source documents
Source Documents and Books of Original Entry - Meaning and importance of books of original entry
Source Documents and Books of Original Entry - Types of source documents

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

- Define the term source documents
- Explain the importance of source documents in bookkeeping
- Relate source documents to receipts kept after shopping

- Brainstorm the meaning of source documents
- Use digital devices or relevant books to search for the meaning and importance of source documents
- Discuss findings with classmates

What are the source documents used in bookkeeping?

- Master Business Studies pg. 205
- Digital resources
- Sample source documents
- Master Business Studies pg. 207
- Reference books
- Master Business Studies pg. 209
- Sample receipts and invoices

- Oral questions - Observation

Financial Records in Business

Source Documents and Books of Original Entry - Types of source documents
Source Documents and Books of Original Entry - Types of books of original entry

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

- Identify credit notes and debit notes as source documents
- Explain the purpose of credit notes and debit notes in business
- Connect credit and debit notes to returns and adjustments in business

- Search from the internet or relevant textbooks for information on credit notes and debit notes
- Study samples of credit notes and debit notes
- Present findings to other groups in class

What are the source documents used in bookkeeping?

- Master Business Studies pg. 210
- Digital resources
- Sample credit and debit notes
- Master Business Studies pg. 211
- Sample documents
- Master Business Studies pg. 212
- Charts

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Sales journal
Source Documents and Books of Original Entry - Sales returns journal

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

- Draw the format of a sales journal
- Explain the columns in a sales journal
- Relate sales journal to tracking credit sales in businesses

- Search for the format of a sales journal from the internet or relevant textbooks
- Draw the format of a sales journal
- Discuss the purpose of each column in the sales journal

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 213
- Digital resources
- Worked examples
- Master Business Studies pg. 214
- Practice exercises
- Master Business Studies pg. 215

- Oral questions - Observation

Financial Records in Business

Source Documents and Books of Original Entry - Purchases journal

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

- Draw the format of a purchases journal
- Record business transactions in a purchases journal
- Relate purchases journal to tracking credit purchases from suppliers

- Search from the internet or relevant textbooks the format of a purchases journal
- Record given credit purchases transactions in a purchases journal
- Present work to classmates

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 217
- Digital resources
- Worked examples

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Purchases returns journal

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

- Draw the format of a purchases returns journal
- Record business transactions in a purchases returns journal
- Connect purchases returns journal to tracking goods returned to suppliers

- Search from the internet or relevant textbooks the format of a purchases returns journal
- Record given transactions in a purchases returns journal
- Discuss work with group members

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 219
- Digital resources
- Worked examples

- Oral questions - Written assignments

Financial Records in Business

Source Documents and Books of Original Entry - Cash receipts journal
Source Documents and Books of Original Entry - Cash payments journal
Source Documents and Books of Original Entry - General journal

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

- Draw the format of a cash receipts journal
- Record business transactions in a cash receipts journal
- Relate cash receipts journal to tracking money received by businesses

- Search from relevant textbooks for information on how to record business transactions in a cash receipts journal
- Record given transactions in a cash receipts journal
- Discuss work in groups

Why are the books of original entry important in bookkeeping?

- Master Business Studies pg. 222
- Digital resources
- Worked examples
- Master Business Studies pg. 224
- Master Business Studies pg. 226

- Oral questions - Written assignments