General Objectives Specific objectives Activity/Exercise Student Book page reference

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1 Syllabus checklist General Objectives Specific objectives Activity/Exercise Student Demonstrate the skill of recording cash transactions in the two and three column State the uses of the columns of the two and three column cash books Record transactions in cash books. Oral activity, Discuss cash transactions 6 Oral activity, Discuss cash transactions Exercise 1, Enter transactions in the Cash Book Exercise 2, Enter transactions Post transactions from the Cash Book into the General ledger Balance the Cash book and the accounts in the General Ledger. Exercise 2, Enter transactions Exercise 3, Posting to Ledger accounts Exercise 4, Posting to Ledger accounts Exercise 5, Comprehensive exercise Demonstrate the skill of recording transactions in the petty cash book Define petty cash. Oral activity, Discuss how businesses pay for small items Activity 1, Distinguish between major and petty cash expenses Project, Draw up a petty cash policy Identify the source documents for recording in the Petty Cash Book Explain the uses of the columns of the Petty Cash Book Record transactions in the Petty Cash Book. Activity 1, Distinguish between major and petty cash expenses Exercise 1, Enter transactions into the Petty Cash Book Exercise 2, Enter transactions into the Petty Cash Book 28 29, 30, 31, Balance the Petty Cash Book using the imprest system. Exercise 2, Enter transaction into the Petty Cash Book Understand the trial balance and apply it to verify the accuracy of ledger accounts Explain Trial Balance. Oral Activity, Talk about a Trial Balance Activity 1, Layout of a Trial Balance State the reasons for the preparation of a Trial Balance. Oral Activity, Talk about a Trial Balance Activity 1, Discuss reasons for preparing a Trial Balance Prepare a Trial Balance. Activity 1, Layout of a Trial Balance Exercise 1, Prepare a Trial Balance Activity 2, Correct the Trial Balance BS Commerce and Accounting.indb /4/10 10:23:39 AM

2 4.1.2 Understand trading, profit and loss account and apply it to a sole proprietor Explain the purpose of trading, profit and loss account Explain the components of the final accounts of a sole trader. Oral activity, Talk about final accounts 46 Exercise 1, Calculate gross profit or loss Exercise 2, Calculate net profit Calculate the cost of goods sold. Exercise 1, Calculate gross profit or loss Exercise 2, Calculate gross profit/loss Prepare trading, profit and loss accounts for trading sector organisations Prepare profit and loss accounts for service sector organisations. 51, Understand the balance sheet and prepare the balance sheet of the sole trader Explain the key components of the balance sheet Prepare a balance sheet of the sole proprietor in both trading and service sectors. Oral activity, Talk about the financial statements of a business Exercise 1, Prepare a Balance Sheet for a trading business Exercise 2, Prepare a Balance Sheet for a service business Show the effects of profit, loss and drawings on the balance sheet. Exercise 2, Prepare a Balance Sheet for a service business. Exercise 3, Show the effect of expenses, income and drawings on the Balance Sheet BS Commerce and Accounting.indb /4/10 10:23:39 AM

3 5.1.1 Understand the role of the entrepreneur in small business start-up Explain enterprise. Activity 1, Interview an entrepreneur Describe the characteristics of the entrepreneur. Oral Activity, Discuss businesses in your community Activity 1, Interview an entrepreneur Project, Research an entrepreneur and his/her business Explain wage employment and self employment Explain the importance of wage employment and self- employment Discuss the effects of unemployment Describe the key competencies of the entrepreneur Discuss the key factors for setting up a successful Project, Research an entrepreneur and his/her business 66 Project, Research an entrepreneur and his/her business 66 Activity 2, Discuss unemployment 67 Activity 1, Interview an entrepreneur 65 Activity 2, Discuss unemployment Explain business ethics. Activity 2, Discuss unemployment question 1 and Draw up ethical guidelines for a new entrepreneur. Activity 2, Discuss unemployment question 1 and Understand the importance of generating feasible business ideas Define business idea. Activity 1, Develop business ideas Explain the importance of business ideas in starting a business. Activity 1, Develop business ideas Discuss ways of generating business ideas. Activity 1, Develop business ideas Develop feasible business ideas Analyse the strengths, weaknesses, opportunities and threats of feasible business ideas. Oral activity, Discuss business ideas Activity 1, Develop business ideas Project, List business ideas Activity 1, Develop business ideas Project, List business ideas BS Commerce and Accounting.indb /4/10 10:23:39 AM

4 5.1.3 Understand the procedures of organising meetings Differentiate between formal and informal meetings. Oral activity, Talk about meetings Project, conduct market research at school State the procedures for calling and conducting meetings Explain the purpose of an agenda Describe the layout of an agenda Describe the functions of the chairperson and secretary at meetings Explain the terms ad hoc, adjournment, amend, casting vote, majority, point of order, quorum, used in meetings Explain the importance of minutes of meetings Write minutes of meetings in acceptable format Differentiate between narrative and resolution types of minutes. Oral activity, Talk about meetings Activity 1, Write and agenda 76 Activity 1, Write and agenda Activity 2, Write minutes of a meeting Understand the procedures and acquire the skill of conducting market research Explain the term market Discuss the information required about a potential market of a product. Project, Conduct market research at school 81 Oral activity, Talk about market research Project, Conduct market research at school Explain market research. Oral activity, Talk about market research Project, Conduct market research at school Describe the methods of market research. Activity 1, Prepare a questionnaire Prepare a questionnaire for a market research. Activity 1, Prepare a questionnaire Demonstrate the appropriate steps to conduct a market research Conduct a market research for a Activity 1, Prepare a questionnaire Activity 1, Prepare a questionnaire Analyse market research data Prepare a market research report BS Commerce and Accounting.indb /4/10 10:23:39 AM

5 5.1.5 Demonstrate the ability to acquire finance to start a small enterprise Explain the importance of start up capital Determine the items of payments to be covered by the start up capital Determine the operational expenses of a Oral activity, Talk about financing a business 86 Oral activity, Talk about financing a business 86 Oral activity, Talk about financing a business Estimate the start up cost for a small enterprise Classify the start up costs into fixed and variable cost Estimate the quantity to produce per period. Activity 1, Think about fixed assets Exercise 1, Calculate variable cost Activity 1, Think about fixed assets Exercise 1, Calculate variable cost Activity 1, Think about fixed assets Exercise 1, Calculate variable cost Calculate the unit cost. Activity 1, Think about fixed assets Exercise 1, Calculate variable cost Determine the selling price Discuss the sources of finance for a Describe the requirements for obtaining loan finance Explain the meaning of profit forecast. Activity 2, Find out about loan finance Project, Forecast profit Activity 2, find out about loan finance Project, Forecast profit Activity 2, Find out about loan finance Project, Forecast profit Demonstrate the ability to prepare a budget Prepare a profit forecast for a Activity 2, Find out about loan finance Project, Forecast profit Explain budgeting. Oral activity, Discuss budgets Activity 1, Compile a budget for your birthday party Explain the reasons for budgeting by business and government. Activity 1, Compile a budget for your birthday party Project, Find out about the national budget Outline the main features of a budget. Activity 1, Compile a budget for your birthday party Project, find out about the national budget Prepare a budget for a Explain the meaning of cash flow forecast Prepare a cash flow forecast for a Exercise 1, Complete a cash budget 98 Exercise 1, Complete a cash budget 98 Exercise 1, Complete a cash budget BS Commerce and Accounting.indb /4/10 10:23:40 AM

6 5.1.7 Understand the features of business units in the private sector Explain business organisation Explain the aims of business organisations State the features of the sole trader, partnership and limited company State the advantages and disadvantages of the sole trader, partnership and limited company Compare the sole trader and the partnership. Oral activity, Talk about businesses in your area Activity 1, Forms of ownership Activity 1, Forms of ownership 101 Activity 1, Forms of ownership 101 Activity 2, Compare different forms of ownership 102 Activity 2, Compare different forms of ownership Understand the role of business in the community Discuss the contribution of a business to the community. Oral activity, Talk about your community Activity 1, Debate business involvement in communities Activity 2, Describe unemployment as an economic factor Analyse the economic and physical environments of business. Activity 1, Debate business involvement in communities Activity 2, Describe unemployment as an economic factor Discuss the effects of business activities on the physical environment Suggest measures to protect the environment against business activities. Oral activity, talk about your community BS Commerce and Accounting.indb /4/10 10:23:40 AM

7 5.1.9 Understand the nature and implications of government involvement in business activities Explain privatisation and nationalisation Explain the reasons for government involvement in business activities Discuss the nature of government involvement in business activities. Oral activity, Talk about government involvement in business activities in Botswana Discuss the reasons for privatisation. Activity 1, Debate government involvement State the advantages and disadvantages of privatization Explain ways the government can diversify the economy. Activity 1, Debate government involvement Project, Describe diversification in Botswana Project, Describe diversification in Botswana Explain globalisation. Project, Describe diversification in Botswana Examine the likely effects of globalisation on the economy of Botswana. Project, Describe diversification in Botswana Demonstrate the ability to prepare a business plan for a Explain business plan. Activity 1, Plan a visit to a friend Outline the need for a business plan Identify the main elements of a business plan Prepare a business plan for a Project, Compare promotional strategy Activity 2, Prepare a basic business plan Understand the importance of planning in starting and operating a small business Draw up a start-up for a Implement a startup schedule for a small business. Activity 1, Implement a start-up schedule 123 Activity 1, implement a start-up schedule Explain roles of key personnel in an enterprise Design a hierarchical organisational structure for a Discuss leadership styles Establish a record keeping system for a small business. Activity 1, implement a start-up schedule Activity 2, Describe key personnel Exercise 1, design a record-keeping system Exercise 1, design a record-keeping system BS Commerce and Accounting.indb /4/10 10:23:40 AM

8 5.2.3 Acquire the skill of direct selling Differentiate between door-to-door selling and factory shop selling. Oral activity, discuss direct selling Activity 1,discuss factory-shop and direct selling Describe the steps in direct selling. Activity 2, Make a sale Exercise 1, Follow up a sale Explain the importance of follow-up systems in direct selling. Exercise 1, Follow up a sale Acquire the skill of attracting and maintaining customers Identify customer services Discuss the importance of good customer service. Oral activity, Discuss customer service Activity 1, Investigate customer service Activity 1, Investigate customer service Activity 2, Deal with customer complaints Discuss the effects of poor customer service. Activity 1, Investigate customer service Explain ways of handling customer complaints. Activity 2, Deal with customer complaints Understand the need for consumer protection Explain consumer protection Explain the need for consumer protection. Oral activity, Talk about consumer protection Activity 1, Debate consumer protection Oral activity, Talk about consumer protection Activity 1, Debate consumer protection State the ways of protecting the consumer. Activity 1, Debate consumer protection Activity 2, Evaluate a way to protect consumers Project, Research consumer associations Explain the importance of forming Consumer Associations. Activity 2, Evaluate a way to protect consumers Project, Research consumer associations BS Commerce and Accounting.indb /4/10 10:23:40 AM

9 5.2.6 Design promotional techniques for their product or service Explain the term promotion in marketing Identify the main promotion methods. Oral activity, Talk about promotion in marketing Activity 2, Research advertising Activity 2, Discuss a publicity article Project, Create a sales promotion Exercise 1, Think about personal selling Discuss the importance of different promotional methods. Activity 2, Research advertising Activity 2, Discuss a publicity article Activity 3, Design a promotional message Explain the importance of market research in the choice of promotional technique. Project, Create a sales promotion Exercise 1, Think about personal selling Activity 3, design a promotional message Discuss the principles of designing the most appropriate promotional message Discuss ethical issues in advertising a product. Activity 3, Design a promotional message 146 Activity 3, Design a promotional message Demonstrate the promotion of a product or service. Activity 1, Research advertising Activity 2, Discuss a publicity article Activity 3, Design a promotional message BS Commerce and Accounting.indb /4/10 10:23:40 AM