Double-entry bookkeeping and prime entry records dominate Grade 10 Business Studies during Term 3, organising 45 structured lessons across 10 pages. Course content correlates directly with pages 165 through 245 of the Business Studies Learner’s Book, combining classroom ledger exercises with an educational visit to the school accounts office.
The curriculum unfolds under the Financial Records in Business strand across three sequential modules:
- Business Transactions: distinguishing cash and credit terms, examining physical cheques and digital payment channels like M-Pesa and EFT, and compiling payment survey data from school bursar interviews during weeks 1 and 2.
- Transaction Effects: calculating missing figures in the basic accounting equation, assessing drawings and capital adjustments, and preparing balanced statements of financial position ordered by liquidity and permanency covering weeks 2 to 5.
- Source Documents and Daybooks: drafting invoices, receipts, and credit notes before posting into Sales, Purchases, Returns, Cash Books, and the General Journal, alongside exploring modern eTIMS digital invoicing in weeks 5 to 9.
