Business and Its Environment

Social Responsibility of Business - Need for social responsibility 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

In groups, learners are guided to:

- 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

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Social Responsibility of Business - Social responsibility activities of a business
Social Responsibility of Business - How businesses support safe road use

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

- Examine social responsibility activities of a business in the community
- Classify activities as environmental, charitable or employee-focused
- Participate in community service activities

In groups, learners are guided to:

- Search on social responsibility activities of businesses
- Analyse mind map on social responsibility activities
- Discuss environmental initiatives and community support

What social responsibility activities can businesses do in the community?

- MASTER Business Studies Learner's Book pg. 92
- Mind maps on CSR activities
- Pictures of CSR projects
- MASTER Business Studies Learner's Book pg. 94
- Flashcards
- Road safety materials

- Oral presentation - Written assignment - Group discussion

Business and Its Environment

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

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

In groups, learners are guided to:

- 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
- 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

- Oral questions - Written assignment - Peer assessment

Business and Its Environment

Entrepreneurship - Importance of entrepreneurial skills for economic development
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:

- 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

In groups, learners are guided to:

- 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
- 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

- Oral presentation - Written assignment - Group discussion

Business and Its Environment

Entrepreneurship - Evaluating business ideas and opportunities
Entrepreneurship - Factors to consider when evaluating business ideas

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

In groups, learners are guided to:

- 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
- MASTER Business Studies Learner's Book pg. 106
- Business idea evaluation sheets
- Digital resources

- Case study analysis - Oral questions - Written exercises

Business and Its Environment

Entrepreneurship - Importance of business incubation
Entrepreneurship - Activities at business incubation centres
Entrepreneurship - Identifying opportunities and starting a business in school

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

- Define business incubation and business incubator
- Explain the importance of incubation for business growth
- Seek mentorship and support when starting new projects

In groups, learners are guided to:

- Search for information on business incubation
- Discuss services provided by business incubators
- Present on importance of incubation

What support do business incubators provide to new entrepreneurs?

- MASTER Business Studies Learner's Book pg. 107
- Information on incubation centres
- Digital devices
- MASTER Business Studies Learner's Book pg. 108
- Virtual tour resources
- Resource person
- MASTER Business Studies Learner's Book pg. 109
- Opportunity identification templates
- School environment

- Oral questions - Written exercises - Group discussion

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

In groups, learners are guided to:

- 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
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:

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

In groups, learners are guided to:

- 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
- 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

- Compilation exercise - Oral presentation - Written assignment

Business and Its Environment

Production - Factors of production (Land and labour)
Production - Factors of production (Capital and entrepreneurship)

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

In groups, learners are guided to:

- 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
- MASTER Business Studies Learner's Book pg. 118
- Pictures of capital goods
- Reference materials

- Video analysis - Oral questions - Written exercises

Business and Its Environment

Production - Types of costs in a production unit (Fixed and variable costs)
Production - Types of costs (Total, marginal and average costs)
Production - Computing types of costs in production

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

- Define fixed costs and variable costs
- Distinguish between fixed and variable costs in production
- Identify fixed and variable costs in household expenses

In groups, learners are guided to:

- Search for information on types of costs in production
- Discuss fixed costs like rent and variable costs like raw materials
- Classify costs from given scenarios

What is the difference between fixed costs and variable costs?

- MASTER Business Studies Learner's Book pg. 119
- Cost classification charts
- Case scenarios
- MASTER Business Studies Learner's Book pg. 120
- Calculators
- Cost calculation worksheets
- MASTER Business Studies Learner's Book pg. 122
- Practice exercises
- Calculators

- Classification exercise - Oral questions - Written assignment

Business and Its Environment

Production - Division of labour and specialisation
Production - Advantages and disadvantages of division of labour and specialisation
Production - Roles and responsibilities of a producer to consumer

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

In groups, learners are guided to:

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

- Oral questions - Written exercises - Group discussion

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

In groups, learners are guided to:

- 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
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:

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

In groups, learners are guided to:

- 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
- 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

- Oral questions - Written exercises - Group discussion

Business and Its Environment

Consumer Satisfaction - Understanding warranties, refunds and consumer rights
Consumer Satisfaction - Remedies for consumer satisfaction

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

In groups, learners are guided to:

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

- Video analysis - Oral presentation - Written questions

Business and Its Environment
Government and Global Influence in Business
Government and Global Influence in Business

Consumer Satisfaction - Proactive and reactive strategies for customer satisfaction
Consumer Satisfaction - Carrying out customer satisfaction survey
Public Finance - Meaning and components of public finance
Public Finance - Importance of public finance

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

In groups, learners are guided to:

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

- Oral presentation - Written questions - Group discussion

Government and Global Influence in Business

Public Finance - Sources of public finance
Public Finance - Meaning and importance of taxation
Public Finance - Principles of taxation
Public Finance - Requirements for tax compliance in Kenya
Public Finance - Tax exemption in Kenya

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

- Identify sources of public finance in Kenya
- Explain different ways through which the government collects revenue
- Link government revenue sources to services enjoyed in daily life

In groups, learners are guided to:

- Brainstorm different ways through which the government collects revenue
- Search from relevant textbooks for information about sources of public finance
- Present findings on sources of public finance in class

What is the role of taxation in economic development?

- Master Business Studies pg. 153
- Digital resources
- Mind maps
- Master Business Studies pg. 154
- Flash cards
- Master Business Studies pg. 155
- Reference books
- Master Business Studies pg. 157
- KRA posters
- iTax portal images
- Master Business Studies pg. 159

- Oral questions - Observation

Government and Global Influence in Business

Public Finance - Types of custom duties in Kenya
Public Finance - Trends and ethical issues in taxation
International Trade - Meaning and classification of international trade
International Trade - Importance of international trade
International Trade - Balance of trade and balance of payment
International Trade - Advantages of international trade

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

- Define custom duties
- Analyse types of custom duties in Kenya
- Connect custom duties to prices of imported goods in local shops

In groups, learners are guided to:

- Search from the internet or relevant textbooks for information on types of custom duties
- Listen to a resource person on types of custom duties, tax compliance and exemption
- Discuss findings with group members

What is the role of taxation in economic development?

- Master Business Studies pg. 161
- Digital resources
- Resource person
- Master Business Studies pg. 162
- Case study extracts
- Master Business Studies pg. 168
- Charts
- Master Business Studies pg. 170
- Reference books
- Master Business Studies pg. 171
- Master Business Studies pg. 172

- Oral questions - Written assignments

Government and Global Influence in Business

International Trade - Disadvantages of international trade
International Trade - Terms of sale in international trade
International Trade - Terms of sale in international trade
International Trade - Terms of payment in international trade
International Trade - Digital applications in international trade

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

- State disadvantages of international trade
- Explain limitations of international trade to a country
- Relate trade limitations to challenges faced by local businesses

In groups, learners are guided to:

- Debate on the disadvantages of international trade
- Discuss findings among group members
- Present findings to other groups in class

What are the benefits of international trade?

- Master Business Studies pg. 173
- Digital resources
- Reference books
- Master Business Studies pg. 174
- Charts
- Master Business Studies pg. 175
- Master Business Studies pg. 177
- Internet access

- Oral questions - Debate assessment

Government and Global Influence in Business

International Trade - Local products for export

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

- Identify local products that can be developed for export
- Prepare questionnaires to collect data on local products
- Connect local agricultural products to export opportunities

In groups, learners are guided to:

- Prepare questionnaires to collect data on local products
- Carry out a survey in the community on local products that can be developed for export
- Discuss the outcomes of the survey

What are the benefits of international trade?

- Master Business Studies pg. 178
- Survey tools
- Questionnaires
- Digital resources

- Oral questions - Project work assessment

Government and Global Influence in Business
Financial Records in Business
Financial Records in Business
Financial Records in Business
Financial Records in Business

International Trade - Importance of international trade to an economy
Business Transactions - Meaning and types of business transactions
Business Transactions - Cash and credit transactions
Business Transactions - Methods of payment for goods and services
Business Transactions - Methods of payment for goods and services

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

- Summarize the importance of international trade in an economy
- Evaluate the role of international trade in economic development
- Relate international trade to Kenya's economic growth and development

In groups, learners are guided to:

- Discuss the importance of international trade in an economy
- Share experiences on how international trade affects daily life
- Present findings to other groups in class

What are the benefits of international trade?

- Master Business Studies pg. 179
- Digital resources
- Reference books
- Master Business Studies pg. 180
- Internet access
- Master Business Studies pg. 181
- Case study extracts
- Master Business Studies pg. 182
- Pictures and photographs
- Master Business Studies pg. 183
- Charts

- Oral questions - Written assignments

Financial Records in Business

Business Transactions - Survey on methods of payment in schools
Business Transactions - Advantages and disadvantages of payment methods
Effects of Business Transactions - Statement of financial position
Effects of Business Transactions - Effects of asset transactions
Effects of Business Transactions - Effects of liability transactions

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

- Prepare a questionnaire on methods of payment used in schools
- Identify methods of payment used in the school
- Connect school payment methods to family budgeting experiences

In groups, learners are guided to:

- Prepare a questionnaire with questions on methods of payment
- Visit the school accounts officer and ask questions using the questionnaire
- Discuss the outcomes of the questionnaire with group members

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

- Master Business Studies pg. 184
- Questionnaires
- Survey tools
- Master Business Studies pg. 185
- Digital resources
- Charts
- Master Business Studies pg. 189
- Worked examples
- Master Business Studies pg. 190
- Master Business Studies pg. 192
- Reference books

- Oral questions - Project work assessment

Financial Records in Business

Effects of Business Transactions - Effects of capital transactions
Effects of Business Transactions - Computing effects of transactions
Effects of Business Transactions - Adjustments to statement of financial position
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:

- Analyse effects of capital transactions on the statement of financial position
- Explain how owner investment, drawings, profits and losses affect capital
- Link capital changes to growth or decline of family businesses

In groups, learners are guided to:

- Discuss transactions that affect the amount of capital
- State the effects of owner investment, drawings, profits and losses on capital
- Present findings to classmates

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

- Master Business Studies pg. 193
- Digital resources
- Worked examples
- Master Business Studies pg. 195
- Calculators
- Master Business Studies pg. 197
- Master Business Studies pg. 199
- Master Business Studies pg. 200

- Oral questions - Observation

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
Source Documents and Books of Original Entry - Types of source documents
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:

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

In groups, learners are guided to:

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

- Oral questions - Observation

Financial Records in Business

Source Documents and Books of Original Entry - Sales journal
Source Documents and Books of Original Entry - Sales returns journal
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 sales journal
- Explain the columns in a sales journal
- Relate sales journal to tracking credit sales in businesses

In groups, learners are guided to:

- 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
- Master Business Studies pg. 217

- Oral questions - Observation

Financial Records in Business

Source Documents and Books of Original Entry - Purchases returns journal
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 purchases returns journal
- Record business transactions in a purchases returns journal
- Connect purchases returns journal to tracking goods returned to suppliers

In groups, learners are guided to:

- 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
- Master Business Studies pg. 222
- Master Business Studies pg. 224
- Master Business Studies pg. 226

- Oral questions - Written assignments