Entrepreneurship

Bookkeeping - Cost, price, profit and loss

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

- Differentiate between cost and price
- Calculate profit and loss
- Apply calculations in business scenarios

In groups, learners are guided to:
- Study pictures of Benson selling electronics
- Discuss cost versus price in business
- Read statements about transactions at Masomo Bookshop
- Calculate profit or loss from each transaction
- Present findings in table format

How do we determine if a business is making profit or loss?

- Mentor Pre-Technical Grade 8, pg. 123
- Pictures of business transactions
- Calculators
- Practice scenarios
- Worksheets

- Practical work - Written assignments - Observation

Entrepreneurship

Bookkeeping - Statement of financial position

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

- Identify components of statement of financial position
- Explain how to prepare the statement
- Appreciate importance of financial statements

In groups, learners are guided to:
- Discuss what shows financial position of business
- Identify components of statement
- Study example of Brian Mobile Phones
- Learn structure: Assets = Capital + Liabilities
- Discuss how both sides must balance

What is a statement of financial position?

- Mentor Pre-Technical Grade 8, pg. 124
- Sample statements
- Charts
- Business examples
- Reference materials

- Observation - Written tests - Oral questions

Entrepreneurship

Bookkeeping - Preparing statement of financial position

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

- Prepare statement of financial position
- List assets and capital with liabilities correctly
- Demonstrate accuracy in preparation

In groups, learners are guided to:
- Study preparation steps from Brian's example
- List assets on left side
- List capital and liabilities on right side
- Ensure both totals are equal
- Complete practice exercise for ABC Groceries
- Submit work for assessment

How do we prepare a statement of financial position?

- Mentor Pre-Technical Grade 8, pg. 125
- Practice exercises
- Calculators
- Blank statement templates
- Business data

- Practical work - Written assignments - Portfolio assessment

Entrepreneurship

Income and Budgeting - Preparing a simple budget

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

- Prepare a personal budget
- List income and expenses
- Include savings in budget

In groups, learners are guided to:
- Discuss what to consider when preparing budget
- Study Rehema's monthly budget example
- Identify income sources and expenses
- Calculate savings target
- Prepare simple budget for Shs 3,000 shopping money
- Present budget for feedback

How do we prepare a personal budget?

- Mentor Pre-Technical Grade 8, pg. 141
- Sample budgets
- Budget templates
- Calculators
- Practice scenarios

- Practical work - Written assignments - Peer assessment

Entrepreneurship

Income and Budgeting - Ethical practices in budgeting
Income and Budgeting - Unethical practices to avoid

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

- Define ethics and ethical practices
- Identify ethical practices in budgeting
- Value honesty in financial management

In groups, learners are guided to:
- Discuss meaning of ethics
- Brainstorm ethical and unethical practices
- Read case study about Mitundu Self-help Group
- Identify ethical practices (honesty, transparency, fairness)
- Discuss integrity and avoiding bribes

What ethical practices should we follow when budgeting?

- Mentor Pre-Technical Grade 8, pg. 142
- Case study materials
- Charts
- Digital devices
- Reference materials
- Mentor Pre-Technical Grade 8, pg. 143
- Charts showing practices
- Scenarios
- Discussion materials
- Reference books

- Observation - Written tests - Oral presentations

Entrepreneurship

Income and Budgeting - Importance of financial planning

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

- Explain financial planning
- Describe importance of financial planning
- Practice financial goal setting

In groups, learners are guided to:
- Read story about Edwin buying bicycle
- Discuss how financial planning helped Edwin
- Discuss importance of financial planning
- Learn financial planning helps achieve goals
- Understand planning helps manage income effectively

Why is financial planning important in income management?

- Mentor Pre-Technical Grade 8, pg. 144
- Case study materials
- Financial planning examples
- Digital devices
- Charts

- Observation - Oral questions - Written reports

Entrepreneurship

Marketing of Goods and Services - Meaning of market and marketing

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

- Define market and marketing
- Differentiate between market and marketing
- Show interest in learning about marketing

In groups, learners are guided to:
- Discuss scenarios about farmers buying tractors
- Identify who is buying and selling
- Discuss meaning of market
- Explain meaning of marketing
- Present findings to classmates

What is the difference between market and marketing?

- Mentor Pre-Technical Grade 8, pg. 147
- Scenarios
- Charts
- Digital devices
- Reference materials

- Observation - Oral questions - Written tests

Entrepreneurship

Marketing of Goods and Services - Understanding marketing process

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

- Explain advertising
- Describe selling process
- Understand product delivery

In groups, learners are guided to:
- Learn marketing includes advertising, selling, delivery
- Discuss advertising through TV, radio, internet
- Understand selling as exchange for money
- Learn about delivery of products to customers
- Study examples of each marketing activity

What activities are involved in marketing?

- Mentor Pre-Technical Grade 8, pg. 148
- Marketing examples
- Pictures of advertisements
- Digital resources
- Sample marketing materials

- Written tests - Oral presentations - Group discussions

Entrepreneurship

Marketing of Goods and Services - Importance of marketing

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

- Explain importance of marketing
- Identify benefits of marketing to business
- Appreciate role of marketing

In groups, learners are guided to:
- Study pictures showing marketing activities
- Discuss poster offering weekend deals
- Analyze delivery services
- Read flashcards on importance of marketing
- Explain how marketing helps business

Why is marketing important to a business?

- Mentor Pre-Technical Grade 8, pg. 149
- Pictures and posters
- Flashcards
- Marketing examples
- Digital devices

- Observation - Written assignments - Oral questions

Entrepreneurship

Marketing of Goods and Services - Sources of market information

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

- Identify sources of market information
- Explain how to gather market information
- Value research in marketing

In groups, learners are guided to:
- Read newspaper article about Rita's business
- Identify potential customers from article
- Discuss sources of information about market
- Learn about newspapers, magazines, radio, TV
- Understand surveys and social media as sources

Where can businesses find information about their market?

- Mentor Pre-Technical Grade 8, pg. 150
- Newspaper articles
- Digital devices
- Sample surveys
- Social media examples

- Written tests - Practical work - Oral presentations

Entrepreneurship

Marketing of Goods and Services - Analyzing market information sources

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

- Use digital devices to search market information
- Analyze information from customers
- Prepare reports on findings

In groups, learners are guided to:
- Search for market information using digital devices
- Observe school bags classmates use
- Identify improvements students want
- Gather information about market for school bags
- Write summary notes on sources

How can we gather and analyze market information?

- Mentor Pre-Technical Grade 8, pg. 151
- Digital devices
- Internet access
- Textbooks
- Sample market research
- Notebooks

- Practical work - Written reports - Observation

Entrepreneurship

Marketing of Goods and Services - Factors in selecting markets

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

- Identify factors for selecting markets
- Explain importance of each factor
- Appreciate market research

In groups, learners are guided to:
- Read case study about Mr Omar's uniform business
- Explore factors considered (demand, purchasing power)
- Discuss market preferences and size
- Learn about competition and infrastructure
- Understand legal requirements

What factors should we consider when selecting a market?

- Mentor Pre-Technical Grade 8, pg. 152
- Case study materials
- Charts showing factors
- Business examples
- Digital devices

- Observation - Written tests - Oral presentations

Entrepreneurship

Marketing of Goods and Services - ICT tools for marketing

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

- Identify ICT applications for marketing
- Explain how each tool is used
- Select appropriate marketing tools

In groups, learners are guided to:
- Search for ICT applications used in marketing
- Learn about Facebook ads and YouTube advertising
- Study LinkedIn and Instagram for marketing
- Understand TikTok marketing
- Discuss choosing tools based on target customers

What ICT tools can be used to market goods and services?

- Mentor Pre-Technical Grade 8, pg. 153
- Digital devices
- Internet access
- Social media examples
- Marketing case studies

- Practical work - Written assignments - Portfolio assessment

Entrepreneurship

Marketing of Goods and Services - Recognizing suitable markets

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

- Identify suitable markets for products
- Match products to appropriate markets
- Demonstrate market selection skills

In groups, learners are guided to:
- Analyze different products and their markets
- Discuss suitability of markets for goods
- Match services to appropriate markets
- Present findings on market selection
- Review market selection criteria

How do we identify suitable markets for different products?

- Mentor Pre-Technical Grade 8, pg. 154
- Product samples
- Market analysis charts
- Digital resources
- Case studies

- Written tests - Oral presentations - Practical work

Entrepreneurship

Distribution of Goods and Services - Meaning and role of intermediaries
Distribution of Goods and Services - Roles of wholesalers and retailers

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

- Define channels of distribution
- Identify intermediaries
- Explain role of intermediaries

In groups, learners are guided to:
- Think about how soft drinks move from manufacturer
- Discuss meaning of channels of distribution
- Learn who intermediaries are
- Study pictures showing soda distribution
- Identify roles of wholesalers and retailers

What are channels of distribution?

- Mentor Pre-Technical Grade 8, pg. 156
- Pictures of distribution
- Charts
- Product examples
- Digital devices
- Mentor Pre-Technical Grade 8, pg. 157
- Charts showing roles
- Case study materials
- Reference books

- Observation - Oral questions - Written tests

Entrepreneurship

Distribution of Goods and Services - Channels for distributing goods

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

- Identify different distribution channels
- Explain Channel 1 (direct distribution)
- Describe other channels

In groups, learners are guided to:
- Search for video clips on distribution channels
- Study chart showing different channels
- Learn Channel 1: Producer to Consumer direct
- Understand Channel 2: Producer to Retailer to Consumer
- Study Channel 3 with wholesaler

What are the different channels for distributing goods?

- Mentor Pre-Technical Grade 8, pg. 158
- Distribution charts
- Video clips
- Digital devices
- Business examples

- Observation - Written assignments - Practical work

Entrepreneurship

Distribution of Goods and Services - Preparing distribution charts

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

- Prepare charts showing distribution channels
- Illustrate product distribution
- Demonstrate understanding of channels

In groups, learners are guided to:
- Read about Chui Cement, Bahati Dairies, Faulu Flour
- Identify distribution channels for each business
- Prepare charts showing channels
- Illustrate how products move to consumers
- Present charts to class

How do different businesses distribute their products?

- Mentor Pre-Technical Grade 8, pg. 159
- Manila papers
- Markers
- Business case studies
- Chart examples

- Chart assessment - Practical work - Oral presentations

Entrepreneurship

Distribution of Goods and Services - Case study on distribution

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

- Analyze distribution in case study
- Identify intermediaries used
- Compare different distribution methods

In groups, learners are guided to:
- Read case study about Magadi Soda
- Identify products: soda ash, mineral salts, bottled water
- Analyze channel for each product
- Compare export, wholesale, and retail distribution
- Share findings with classmates

How do different products use different distribution channels?

- Mentor Pre-Technical Grade 8, pg. 160
- Case study materials
- Charts
- Product samples
- Digital resources

- Written tests - Case analysis - Oral presentations

Entrepreneurship

Distribution of Goods and Services - Ethics in distribution

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

- Identify ethical practices in distribution
- Explain unethical practices to avoid
- Value ethical business conduct

In groups, learners are guided to:
- Debate on ethical practices statement
- Study diagram on ethics in distribution
- Identify ethical practices (honesty, quality goods, legal compliance)
- Learn about keeping customer information private
- Discuss avoiding discrimination and corruption

What ethical practices should be followed in distribution?

- Mentor Pre-Technical Grade 8, pg. 161
- Debate guidelines
- Ethics diagrams
- Case studies
- Reference materials

- Debate participation - Written tests - Observation

Entrepreneurship

Distribution of Goods and Services - Importance of distribution in community

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

- Explain importance of distribution
- Identify community benefits
- Value role of distribution in economy

In groups, learners are guided to:
- Read case study on distribution importance
- Discuss why distribution is important in community
- Learn distribution creates employment
- Understand distribution makes goods available
- Appreciate distribution supports economic growth

Why is distribution of goods and services important?

- Mentor Pre-Technical Grade 8, pg. 162
- Case study materials
- Community examples
- Charts
- Digital devices

- Oral presentations - Written reports - Self-reflection