Summary

• Description:

  The MS Word document comprises Grade 10 Business Studies Term 3 Schemes of Work 2026 - Master Business Studies. The PDF version is also available upon your request.

  This downloadable Grade 10 Business Studies Scheme of Work outlines a structured teaching plan for Term 3 2026. Built around the Master Business Studies textbook (pages 168–226), the curriculum blends theoretical business concepts with practical data collection, case studies, financial calculations, and journal entries.

  The scheme is organized into the following strands and substrands:

  • Government and Global Influence in Business
    • International Trade
  • Financial Records in Business
    • Business Transactions
    • Effects of Business Transactions
    • Source Documents and Books of Original Entry

  The topics covered throughout the term include:

  • International Trade: Classification and importance of global trade, economic growth benefits, and job creation in export industries. Learners differentiate between Balance of Trade and Balance of Payment, discuss trade disadvantages, and explore standard international terms of sale (LOCO, FOR, DD, FAS, FOB, C&F, CIF, Landed) and payment methods. The unit includes exploring digital trading applications and conducting a community survey to map local agricultural and craft products suitable for export.
  • Business Transactions: Distinction between cash and credit transactions and various payment methods including cash, cheques, mobile money transfers, credit/debit cards, bank transfers, and online payment platforms. Learners prepare questionnaires to conduct a school-based survey on payment methods used in institutional administration and analyze the pros and cons of each payment option.
  • Effects of Business Transactions on the Statement of Financial Position: Analyzing how individual business transactions impact assets, liabilities, and capital. Learners study worked examples, compute transaction adjustments on stock, cash, and debtors, and prepare updated Statements of Financial Position to evaluate the financial health and net worth of an enterprise.
  • Source Documents and Books of Original Entry: Examining the necessity of source documents (receipts, invoices, credit notes, debit notes) in bookkeeping. Learners study the format and purpose of primary books of account, practicing recording transactions and posting totals in the Sales Journal, Sales Returns Journal, Purchases Journal, Purchases Returns Journal, Cash Receipts Journal, Cash Payments Journal, and General Journal (for fixed assets and opening entries).

  This 2026 downloadable PDF and Word scheme of work provides teachers with a complete term plan featuring practical exercises, oral evaluation questions, portfolio tasks, and clear textbook page references.

• Length:

  17 pages
• Category:

  Schemes of Work
• Level:

  Grade 10
• Subject:

  BUSINESS STUDIES

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