CBE · Senior School
Grade 12 Business Studies Scheme of Work — Terms 1, 2 and 3, 2026
A CBE Business Studies scheme of work for Grade 12 covering Terms 1, 2 and 3 2026: strands and sub-strands mapped week by week with specific learning outcomes, key inquiry questions, suggested learning experiences, resources and assessment methods.
- Level
- Grade 12
- Subject
- Business Studies
- Terms
- Terms 1, 2 and 3
- Year
- 2026
- Weeks
- 39
Term 1 — Grade 12 Business Studies scheme of work
13 weeks · first 5 freeStrands and sub-strands covered
BUSINESS AND ITS ENVIRONMENT
Types of Business Ownership · Networking in Business · Entrepreneurship · Marketing
FINANCIAL RECORDS IN BUSINESS
Income Statement
| Week | Lesson | Strand | Sub-Strand | Specific Learning Outcomes | Suggested Learning Experiences | Key Inquiry Questions | Learning Resources | Assessment Methods | Reflection |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 1 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: differentiate between public corporation and parastatals in relation to formation, ownership, management and sources of finance in Kenya. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 2 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: examine the advantages and disadvantages of public corporation and parastatals in an economy. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 3 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: explore the role of public corporation and parastatals to businesses. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 4 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: apply the role of public corporation and parastatals in day-to -day life. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 5 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: appreciate the role of public corporation and parastatals in Kenya. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 1 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: differentiate between public corporation and parastatals in relation to formation, ownership, management and sources of finance in Kenya. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 2 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: examine the advantages and disadvantages of public corporation and parastatals in an economy. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 3 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: explore the role of public corporation and parastatals to businesses. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 4 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: apply the role of public corporation and parastatals in day-to -day life. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 5 | BUSINESS AND ITS ENVIRONMENT | Types of Business Ownership | By the end of the lesson, the learner should be able to: appreciate the role of public corporation and parastatals in Kenya. | The learner is guided to: The learner shall be guided to: discuss and present the formation, ownership, management and sources of finance for public corporation and parastatals, use digital devices or print media to search for information on the formation, ownership, management and sources of finance for public corporation and parastatals, organise a class debate on the motion: the advantages of parastatals outweigh the disadvantages in an economy, prepare posters or presentations to sensitise the community on the role of public corporation and parastatals, analyse how services from public corporations affect their community, use public services responsibly as informed citizens, understand their rights and responsibilities as informed consumers who can question inefficiencies and interview community leaders on service delivery. | Why are public corporations and parastatals important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 1 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: explore benefits of networking in business. | The learner is guided to: The learner shall be guided to:. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 2 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: identify stakeholders involved in networking in business. | The learner is guided to: discuss and present the meaning and benefits of networking in business. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 3 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: analyse the ways of networking in business. | The learner is guided to: use digital devices or print media to search for information and present the stakeholders involved in networking in business. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 4 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: apply networking skills in day-to -day life. | The learner is guided to: brainstorm the ways of networking in business. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 5 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: embrace the role of networking in business. | The learner is guided to: share experiences on the ways of networking in business. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 1 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: explore benefits of networking in business. | The learner is guided to: create a class networking group where they can share business ideas, opportunities, and contacts to simulate professional networking. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 2 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: identify stakeholders involved in networking in business. | The learner is guided to: interview local business owners on how they network with other businesses and benefits gained. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 3 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: analyse the ways of networking in business. | The learner is guided to: participate in schools entrepreneurship clubs or career fairs to practice networking with professionals and peersuse both physical and digital platforms responsible. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 4 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: apply networking skills in day-to -day life. | The learner is guided to: The learner shall be guided to:. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 5 | BUSINESS AND ITS ENVIRONMENT | Networking in Business | By the end of the lesson, the learner should be able to: embrace the role of networking in business. | The learner is guided to: discuss and present the meaning and benefits of networking in business. | Why is networking important in business?; Who are the stakeholders involved in networking in business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 1 | BUSINESS AND ITS ENVIRONMENT | Entrepreneurship | By the end of the lesson, the learner should be able to: assess the importance of business support services to entrepreneurs in Kenya. | The learner is guided to: The learner shall be guided to:. | Why are business support services important to entrepreneurs? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 2 | BUSINESS AND ITS ENVIRONMENT | Entrepreneurship | By the end of the lesson, the learner should be able to: explore trends in entrepreneurship. | The learner is guided to: brainstorm and present the meaning and importance of business support services to entrepreneurs in Kenya. | Why are business support services important to entrepreneurs? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 3 | BUSINESS AND ITS ENVIRONMENT | Entrepreneurship | By the end of the lesson, the learner should be able to: examine the ethical issues in entrepreneurship. | The learner is guided to: role play business support services to entrepreneurs. | Why are business support services important to entrepreneurs? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 4 | BUSINESS AND ITS ENVIRONMENT | Entrepreneurship | By the end of the lesson, the learner should be able to: prepare a business plan for entrepreneurial development. | The learner is guided to: discuss trends in entrepreneurship. | Why are business support services important to entrepreneurs? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 5 | BUSINESS AND ITS ENVIRONMENT | Entrepreneurship | By the end of the lesson, the learner should be able to: apply entrepreneurial skills in day-to-day life. | The learner is guided to: use digital devices or other relevant resources to search for information on ethical issues in entrepreneurship. | Why are business support services important to entrepreneurs? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review |
Showing 5 of 13 weeks of Term 1
Weeks 6–13 are in the full Term 1 document — KES 30 by M-Pesa.
Term 2 — Grade 12 Business Studies scheme of work
13 weeks · first 5 freeStrands and sub-strands covered
FINANCIAL RECORDS IN BUSINESS
Statement of Financial Position · Cash Flow Statement · End - Of Year Adjustments
BUSINESS AND MONEY MANAGEMENT
Insurance · Foreign Exchange Markets · Money Markets
| Week | Lesson | Strand | Sub-Strand | Specific Learning Outcomes | Suggested Learning Experiences | Key Inquiry Questions | Learning Resources | Assessment Methods | Reflection |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 1 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: explore the purpose of statement of financial position in bookkeeping. | The learner is guided to: The learner shall be guided to:. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 2 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: prepare a statement of financial position for a business. | The learner is guided to: discuss and present the meaning and purpose of a statement of financial position (balance sheet). | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 3 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: determine the statement of financial position ratios for measuring business performance. | The learner is guided to: identify assets and liabilities from real life; use digital devices or other resources to search for information on preparation of a statement of financial position as at a given date. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 4 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: apply statement of financial position skills in day-to-day life. | The learner is guided to: draw a statement of financial position for a business as at a given date. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 5 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: embrace the importance of the statement of financial position in bookkeeping. | The learner is guided to: calculate the statement of financial position ratios for measuring business performance. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 1 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: explore the purpose of statement of financial position in bookkeeping. | The learner is guided to: brainstorm the significance of the financial position statement ratios in measuring business performance. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 2 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: prepare a statement of financial position for a business. | The learner is guided to: use financial records from small local businesses such as shops, salons, boda boda businesses, or school canteens. Classify information into assets, liabilities, capital and then prepare a financial position for a business. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 3 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: determine the statement of financial position ratios for measuring business performance. | The learner is guided to: prepare a simple personal “balance sheet”, compare their financial position over time; use a simple financial statement to show parents or guardians their financial needs, or apply for bursaries or financial assistance with clear information. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 4 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: apply statement of financial position skills in day-to-day life. | The learner is guided to: use simple accounting tools such as spreadsheets to prepare a statement of financial position for a business. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 5 | FINANCIAL RECORDS IN BUSINESS | Statement of Financial Position | By the end of the lesson, the learner should be able to: embrace the importance of the statement of financial position in bookkeeping. | The learner is guided to: visit local businesses to observe how financial records are kept and how businesses determine their financial position. | What is the purpose of a statement of financial position in a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 1 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: explore the purposes of a cash flow statement for a business. | The learner is guided to: The learner shall be guided to:. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 2 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: prepare a cash flow statement for a business. | The learner is guided to: discuss and present the meaning and purposes of a cash flow statement in business. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 3 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: apply cash flow statements in day-to-day life. | The learner is guided to: prepare a weekly personal cash flow statement showing cash inflows and cash outflows. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 4 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: embrace the importance of a cash flow statement in business. | The learner is guided to: use digital devices and other resources to search for information on preparation of a cash flow statement for a business. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 5 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: explore the purposes of a cash flow statement for a business. | The learner is guided to: analyse case studies on cash flow statement for a business; run a small class business project and prepare a cash flow statement showing net cash flow. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 1 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: prepare a cash flow statement for a business. | The learner is guided to: use simple accounting tools such as spreadsheets to prepare a cash flow statement for a business. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 2 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: apply cash flow statements in day-to-day life. | The learner is guided to: listen to a business owner or accountant explain how businesses manage cash flow, challenges caused by poor cash flow. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 3 | FINANCIAL RECORDS IN BUSINESS | Cash Flow Statement | By the end of the lesson, the learner should be able to: embrace the importance of a cash flow statement in business. | The learner is guided to: identify ways to improve cash management by building saving and financial discipline habits, and importance of maintaining liquidity. | What are the purposes of a cash flow statement to businesses? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 4 | FINANCIAL RECORDS IN BUSINESS | End - Of Year Adjustments | By the end of the lesson, the learner should be able to: - By the end of the sub strand, the learner should be able to:. | The learner is guided to: The learner shall be guided to:. | Why are end-of-year adjustments important to a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 5 | FINANCIAL RECORDS IN BUSINESS | End - Of Year Adjustments | By the end of the lesson, the learner should be able to: analyse the purposes of preparing end-of-year adjustments for a business. | The learner is guided to: discuss and present the meaning and purpose of end-of-year adjustments. | Why are end-of-year adjustments important to a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 1 | FINANCIAL RECORDS IN BUSINESS | End - Of Year Adjustments | By the end of the lesson, the learner should be able to: explore the elements of end-of-year adjustments in business. | The learner is guided to: use digital devices and other resources to search for information on the elements of end-of-year adjustments in business (prepayments, accruals, bad debts, and depreciation). | Why are end-of-year adjustments important to a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 2 | FINANCIAL RECORDS IN BUSINESS | End - Of Year Adjustments | By the end of the lesson, the learner should be able to: prepare end-of-year adjusted financial statements for a business. | The learner is guided to: record all adjustments to the general journal. | Why are end-of-year adjustments important to a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 3 | FINANCIAL RECORDS IN BUSINESS | End - Of Year Adjustments | By the end of the lesson, the learner should be able to: apply end-of-year adjustments in day-to-day life. | The learner is guided to: record the adjustments in the affected accounts. | Why are end-of-year adjustments important to a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 4 | FINANCIAL RECORDS IN BUSINESS | End - Of Year Adjustments | By the end of the lesson, the learner should be able to: embrace the importance of end -of-year adjustments to a business. | The learner is guided to: draw end-of-year adjusted financial statements for a business. | Why are end-of-year adjustments important to a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 5 | FINANCIAL RECORDS IN BUSINESS | End - Of Year Adjustments | By the end of the lesson, the learner should be able to: - By the end of the sub strand, the learner should be able to:. | The learner is guided to: run a small class business project and prepare end-of-year adjusted financial statements for the business project. | Why are end-of-year adjustments important to a business? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review |
Showing 5 of 13 weeks of Term 2
Weeks 6–13 are in the full Term 2 document — KES 30 by M-Pesa.
Term 3 — Grade 12 Business Studies scheme of work
13 weeks · first 5 freeStrands and sub-strands covered
BUSINESS AND MONEY MANAGEMENT
Money Markets
GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS
Public Finance · Inflation · Economic Integration · National Income
| Week | Lesson | Strand | Sub-Strand | Specific Learning Outcomes | Suggested Learning Experiences | Key Inquiry Questions | Learning Resources | Assessment Methods | Reflection |
|---|---|---|---|---|---|---|---|---|---|
| 1 | 1 | BUSINESS AND MONEY MANAGEMENT | Money Markets | By the end of the lesson, the learner should be able to: explore the importance of money markets in an economy. | The learner is guided to: The learner shall be guided to:; discuss and present the meaning and importance of money markets in an economy. | Why are money markets important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 2 | BUSINESS AND MONEY MANAGEMENT | Money Markets | By the end of the lesson, the learner should be able to: analyse the types of money markets instruments in Kenya. | The learner is guided to: use digital devices and other relevant resources to search for information and make a presentation on the types of money markets instruments in Kenya. | Why are money markets important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 3 | BUSINESS AND MONEY MANAGEMENT | Money Markets | By the end of the lesson, the learner should be able to: assess the challenges investors face while investing in money markets in Kenya. | The learner is guided to: brainstorm the challenges facing investors while investing in money markets in Kenya. | Why are money markets important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 4 | BUSINESS AND MONEY MANAGEMENT | Money Markets | By the end of the lesson, the learner should be able to: apply the knowledge on money markets in day-to-day life. | The learner is guided to: analyse case studies and present the challenges facing investors while investing in money markets in Kenya; simulate investing in treasury bills, commercial papers, certificates of deposit, money market funds by calculating how much interest they would earn if they invested a given amount. | Why are money markets important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 1 | 5 | BUSINESS AND MONEY MANAGEMENT | Money Markets | By the end of the lesson, the learner should be able to: acknowledge the role of money markets in the Kenyan economy. | The learner is guided to: listen to a talk by a professional from the banking or financial sector on how businesses and governments raise short-term funds; monitor interest rates for short-term financial instruments by collecting weekly interest rate data from financial reports or bank publications and analysing whether rates are increasing or decreasing. | Why are money markets important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 1 | BUSINESS AND MONEY MANAGEMENT | Money Markets | By the end of the lesson, the learner should be able to: explore the importance of money markets in an economy. | The learner is guided to: apply money market ideas through modern platforms, for saving and transacting using mobile money and tracking inflows and outflows of cash regularly. | Why are money markets important in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 2 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: explore the importance of County and National budgets in Kenya. | The learner is guided to: The learner shall be guided to:. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 3 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: analyse the components of the County and National budgets for efficient resource allocation. | The learner is guided to: discuss and present the meaning and importance of County and National budgeting. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 4 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: examine the stages of budgeting in County and National governments in Kenya. | The learner is guided to: use digital devices or other resources to search for information on the components of County and National budgeting. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 2 | 5 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: assess legal and ethical issues in budgeting. | The learner is guided to: sensitise the school community on the components of County and National budgets to enhance public participation. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 1 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: apply knowledge on County and National governments budgeting in day-to-day life. | The learner is guided to: watch a video on the stages of budgeting in County and National governments (formulation, public participation, approval, implementation, monitoring and evaluation and audit). | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 2 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: acknowledge the importance of budgeting in Kenya. | The learner is guided to: listen to a presentation by a resource person on the stages in County and National budgeting process. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 3 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: explore the importance of County and National budgets in Kenya. | The learner is guided to: analyse case studies on ethical issues in National and County budgeting. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 4 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: analyse the components of the County and National budgets for efficient resource allocation. | The learner is guided to: study simplified sections of the National budget or County budgets to identify major sources of Government or County revenues and expenditures. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 3 | 5 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: examine the stages of budgeting in County and National governments in Kenya. | The learner is guided to: investigate Government-funded or County projects in their local area and discuss how these projects benefit the community. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 1 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: assess legal and ethical issues in budgeting. | The learner is guided to: design posters or presentations to create awareness messages on responsible use of public funds and taxation. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 2 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Public Finance | By the end of the lesson, the learner should be able to: apply knowledge on County and National governments budgeting in day-to-day life. | The learner is guided to: The learner shall be guided to:. | What is involved in the County and National budgeting process? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 3 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: examine the types and causes of inflation for effective control measures. | The learner is guided to: The learner shall be guided to:. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 4 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: analyse the concept of consumer price index to determine the cost of living. | The learner is guided to: brainstorm and present the meaning, types and causes of inflation in an economy. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 4 | 5 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: explore the levels of inflation in an economy. | The learner is guided to: use available resources to search for information on the meaning, uses and limitations of consumer price index in an economy. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 1 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: critique the effects of inflation on businesses and consumers in an economy. | The learner is guided to: calculate and interpret the consumer price index. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 2 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: evaluate the measures of controlling inflation for economic stability. | The learner is guided to: analyse case studies on the levels of inflation. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 3 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: apply knowledge on inflation in day-to-day life. | The learner is guided to: use digital devices or print media to search for information and make a presentation on the effects of inflation in Kenya. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 4 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: acknowledge the effects of inflation on an economy. | The learner is guided to: debate the effects of inflation on businesses and consumers. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review | |
| 5 | 5 | GOVERNMENT AND GLOBAL INFLUENCE IN BUSINESS | Inflation | By the end of the lesson, the learner should be able to: examine the types and causes of inflation for effective control measures. | The learner is guided to: listen to a presentation by a resource person on measures of controlling inflation. | What are the types and causes of inflation in Kenya?; What challenges are faced when controlling inflation in an economy? | Business documents, ledgers, receipts, textbook, digital device | Observation, oral questions, written exercises, group discussion, project work and portfolio review |
Showing 5 of 13 weeks of Term 3
Weeks 6–13 are in the full Term 3 document — KES 30 by M-Pesa.
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Questions about this scheme of work
Does this page cover all the terms?
It carries Terms 1, 2 and 3 of 2026 — every term published for Grade 12 Business Studies so far. Each term has its own week-by-week table and free preview, and a new term joins this same page when it goes live.
How do I download a whole term as a PDF?
The first 5 weeks of each term are free to read on this page. Open the term you need, pay KES 30 by M-Pesa, then use Print / Save PDF — the sheet is laid out for A4 landscape.
Can I adapt it for my own school calendar?
Every scheme is generated from the curriculum taxonomy, so you can rebuild it with your own week count, strands and pacing on the Generate screen and keep the result as your own document.