Republic  of  Zambia  
 
 
 BUSINESS  STUDIES  SYLLABUS  
 
GRADE  8  –  9  
 

 
 
Published  by  the  Curriculum  Development  Centre  
P.O.  Box  50092  
Lusaka  
 
2012  
 
 
 
COPYRIGHT  

©   Curriculum  Development  Centre,  Lusaka  2011.  

All  rights  reserved.  No  part  of  this  publication  may  be  reproduced,  stored  in  a  retrieval  system,  or  transmitted  in  any  form  or  by  any  
means  electronic,  mechanical,  photocopying,  recording,  or  otherwise,  without  the  prior  permission  of  the  Curriculum  Development  
Centre.  
 
 

 
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PREFACE  
The  Business  Studies  syllabus  has  been  prepared  and  produced  against  the  background  and  needs  of  the  Education  Sector  and  Vision  
2030   which   emphasis   on   Zambia   being   a   prosperous   middle   income   country   by   2030.   It   is   also   in   line   with   the   structure   of   the  
Reviewed   Curriculum   Framework.     The   syllabus   underscores   the   importance   of   Business   Studies   in   national   development   in   relation  
to  outcome  based  education.  The  approach  adopted  in  this  syllabus  seeks  to  link  education  to  the  real  life  experiences  as  it  gives  
learners   skills   to   access,   criticize,   analyse   and   practically   apply   knowledge.   Learners   are   given   practical   experiences   during   the  
teaching  and  learning  processes  that  help  them  gain  life  skills.  This  means  that  everything  that  the  teacher  does  must  be  focused  on  
what  they  want  learners  to  know,  understand  and  be  able  to  do  successfully.  When  teachers  plan  and  teach  they  should  focus  on  
helping   learners   acquire   the   necessary   knowledge,   values,   skills,   and   positive   attitudes   that   will   enable   them   achieve   the   desired  
outcomes.  

Teachers   must   establish   challenging   standards   of   performance   for   all   learners   to   encourage   them   engage   in   successful   learning.  
When   learners   experience   success,   it   reinforces   their   learning,   builds   their   confidence   and   encourages   them   to   accept   further  
learning  challenges.    

Intellectual   ability   is   something   expected   of   all   learners.   It   is   not   a   preserve   of   a   few   learners.   Therefore,   teachers   must   provide  
expanded  opportunities  for  all  learners.  This  principle  is  based  on  the  understanding  that  not  all  learners  can  learn  the  same  thing  in  
the  same  way  and  at  the  same  pace.  

Therefore,   it   can   be   concluded   that   in   Outcomes-­‐Based   Education,   learning   outcomes   comprise   the   knowledge,   values,   skills   and  
positive   attitudes   that   learners   should   acquire   to   enable   them   reach   their   full   potential   and   lead   successful   and   fulfilling   lives   as  
individuals   and   become   useful   members   of   the   community.   Outcomes-­‐Based   Education   is   an   approach   that   focuses   and   calls   for  
holistic   organisation   of   the   learning   processes   and   institutions.   It   requires   that   administrators,   teachers   and   learners   focus   their  
attention  and  efforts  on  the  desired  results.  

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ACKNOWLEDGEMENT  

The   Ministry   of   Education   through   Curriculum   Development   Centre   is   grateful   to   UNICEF   for   providing   the   funds   for   the  
preparation  of  this  syllabus.  

The   Ministry   is   also   grateful   to   various   individuals;   and   institutions   such   as   schools,   colleges   and   universities   for   giving   so  
much  of  their  valuable  time  and  expertise  in  the  preparation  of  this  syllabus.  

 
 
 
 
 
 
 
 
 
 
 
 
 
Cecilia  N.M.  Sakala  
Director,  Standards  and  Curriculum  
MINISTRY  OF  EDUCATION,  SCIENCE,  VOCATIONAL  TRAINING  AND  EARLY  EDUCATION  
 
 

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 Technical  Committee  members  who  contributed  to  the  writing  of  this  syllabi.  
 
 
1. Mrs. Nakalonga
  IN 1. Mr. Fwoloshi Evans 10 Mr Longwe Tifa  
4. Mr. Kawana Nyambe
SESO-Business Studies Head of Department Head of Department
  Head of Department
Chizongwe T. High School
Lusaka Province Business Studies Business Stiudies
  CHIPATA  
LUSAKA. Kyawama High School St Josephs High School
  SOLWEZI. MONZE.
  11 Mr Mumba Gershom
2. Ms. Mufalo Bernadette     Munali Boys High School
  Boys High School  
Kabulonga 2. Mr. Makumba Chansa   5. Mr. Munkombwe Park  
LUSAKA.
Senior Lecturer
LUSAKA.   Mansa High School
TVTC  
  MANSA.
LUANSHYA.
3. Mr.Mulamfu C.
 
Kamulang High School 3. Mr. Simukonda James
6. Ms .Nkhoma Josephine
LUSAKA.   Kabunda Girls High School Senior Lecturer  
  MANSA. Nkrumah University College  
  KABWE.
   
   
 
  Authors 7. Mrs. Monica Musakula
   
Senior Education Standards Officer  
  • Mr. Peter K. Kasaji - Chief Curriculum Specialist MANSA.
  • Mr. Lazarous B.Y. Kalirani - Principal Curriculum Specialist
  • Ms Florah M Hamukombo - Senior Curriculum Specialist (Business Studies)
  • Ms Jenipher K Njanji -A/Curriculum Development Specialist (Business Studies)
 
     
   

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RATIONALE  
 
Business   Education   aims   at   providing   the   learner   with   some   basic   knowledge,   productive   skills   and   positive   values   and   attitudes   on   financial,  
commercial  and  entrepreneurial  ideas  necessary  for  making  effective  economic  and  social  decisions.  This  will  assist  in  developing  the  learner’s  
interest   and   talent   in   business   through   critical   evaluation   rather   than   by   just   accepting   information   as   facts.   It   will   also   assist   the   learner   to  
appreciate  business  education  as  a  tool  for  national  development.  
 
 

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AIMS  OF  TEACHING  THE  SUBJECT  
 
 
This  syllabus  aims  at:  

• presenting  usable  skills  with  emphasis  on  aspects  of  Business  knowledge,  skills  and  values  relevant  to  the  acquisition  of  business  skills;  

• providing  the  pupil  with  some  basic  knowledge  of  financial  transactions  and  records  necessary  for  making  effective  economic  and  ethical  
decisions;  

• developing  a  positive  attitude  towards  business  as  a  sustainable  activity  in  which  employable  skills  and  high  standards  of  management  
to  enable  them  go  into  the  world  of  business  with  self-­‐assurance.  
 
 
 

 
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GENERAL  OBJECTIVES  OF  BUSINESS  STUDIES  SYLLABUS  
 
a) Applying  entrepreneurial  knowledge,  skills,  positive  attitudes  and  values  to  accomplish  greater  achievements  in  life  
b) Providing  for  the  understanding  of  simple  and  small  scale  businesses.  
c) Acquiring  the  required  knowledge,  values  and  skills  in  various  fields  related  to  financial  matters  and  office  procedures.  
d) Performing  elementary  financial  and  office  procedural  tasks  competently  
e) Analysing  economic  and  social  problems  and  suggested  economic  solutions  
 
 

 
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TEACHING  METHODOLOGIES  
 
 
The  methodologies  to  be  used  shall  be:  
 
a) Teacher  exposition  
 
b) Question  and  answers  
 
c) Group/pair  activities  
 
d) Educational  visits  (visits  to  various  relevant  sites)  
 
e) Teaching/learning  aids  to  help  pupils    understand  the  topics  
 
f) Role  play  
 

g)  Debate    
 

 
 
 
 
                                                                                                                                                         

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TIME  ALLOCATION  
 
The  Business  Studies  syllabus  comprises  of  a  two-­‐year  course  thus,  Grade  8  and  9.  Four  (4)  periods  of  40  minutes  each  per  week  
arranged  as  one  (1)  double  and  two  (2)  singles.  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 TABLE  OF  CONTENT  
                                                          Page  
 
Preface  …   …   …   …   …   …   …   …   …   …   …   …   …   …   …   i  
 
Acknowledgement   …   …   …   …   …   …   …   …   …   …   …   …   …   ii  
 
Copyright   …   …   …   …   …   …   …   …   …   …   …   …   …   …   iii  
 
Aims  of  Teaching  the  subject   …   …   …   …   …   …   …   …   …   …   …   …   iv  
 
Key  competences   …   …   …   …   …   …   …   …   …   …   …   …   …   v  
 
Proposed  Teaching  Methods   …   …   …   …   …   …   …   …   …   …   …   …   vi  
 
Suggested  time  allocation  for  each  component   …   …   …   …   …   …   …   …   …   vii  
 
 
GRADE  8  
                     
An  office   ...   …   …   …   …   …   …   …   …   …   …   …   …   …   1  
 
Entrepreneurship   ..   ...   ...   ...   ...   ...   ...   ...   ...   ...   ...   ...   ....   3  
 
Office  Stationery  and  Equipment   …   …   …   …   …   …   …   …   …   …   …   7  
 
Business  Transactions  …   …   …   …   …   …   …   …   …   …   …   …   …   9  
 
Books  of  original  entry   …   …   …   …   …   …   …   …   …   …   …   …   10  
 

11  

 
Ledger  …   …   …   …   …   …   …   …   …   …   …   …   …   …   …   11  
 
Trial  Balance   …   …   …   …   …   …   …   …   …   …   …   …   …   …   11  
 
GRADE  9  
 
Final  Accounts  …   …   …   …   …   …   …   …   …   …   …   …   …   …   12  
 
Wages  and  Salaries   …   …   …   …   …   …   …   …   …   …   …   …   …   13  
 
Personal  Financial  Management                ...                  ...                    ....                  ....                  ...                  ...                    ...                      ....                  ....                ....   ...   14  
 
Banking   …   …   …   …   …   …   …   …   …   …   …   …   …   …   15  
 
Insurance                ..                      ...                  ...                        ....                    ....              ....                  ...                  ....                ....                  ...                    ....                ....                  ...                      ...   17      
 
Filing   …   …   …   …   …   …   …   …   …   …   …   …   …   …   …   18  
 
Post  and  Telecommunication  services   …   …   …   …   …   …   …   …   …   …   19  
 
Commonly  used  Business  Abbreviations     …   …   …   …   …   …   …   …   …   21  
 
Entrepreneurship           ...   ....   ...   ...                      ...                  ....   ...   ...   ...   22  
 
 
 
 

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 GRADE  8  BUSINESS  STUDIES    
 
KEY  COMPETENCES:  
 
• Exhibit  ability  to  interpret  organisational  chart  
• Demonstrate  acceptable  office  etiquette  
• Demonstrate  qualities  of  a  good  entrepreneur  
• Show  ability  to  prepare  a  business  plan  
• Show  ability  to  use  office  stationary  and  equipment  
• Exhibit  the  ability  to  draw  different  types  of  business  documents  
• Record  business  transactions  in  the  books  of  original  entry  
• Ability  to  prepare  Trial  Balances  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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 GENERAL  OUTCOME(S):  Acquire  basic  knowledge,  skills  and  values  of  an  office  
Content  
S/N   Topic   Sub-­‐Topic   Specific  Outcome  
Knowledge   Skills   Values  
8   8.1     8.1.1.1State  the  functions  of   • Computing   • Sending  and   • Appreciation  
  An   an  office     • Analyzing  data   Receiving  of  mail   • Awareness  
  Office         • Storing  data      
    • Planning  
      8.1.1.2.Identify  the  types  of   • Open  plan  Office   • Identifying   • Appreciation  
    offices     • Closed  plan  Office   different  types  of   • Awareness  
    offices    
    8.1.1.   8.1.1.1.   • Administration   • Interpreting   • Articulacy  
  Organizational   Interpret  an  organizational   organizational  
• Accounts/Finance   • Capability  
  Chart   chart     chart  
• Human  Resource   • Awareness  
 
• Marketing/Advertising/Sales   • Analytical  
 
• Procurement/Purchasing  
• Maintenance/Engineering  
• Transport  and  logistics  
• Legal    
8.1.2.   8.1.2.1.Identify  the  job   • Accounts  clerks   • Identifying  job   • Awareness  
Job   opportunities  available   • Registry  clerks   opportunities   • Knowledge  
opportunities   • Data  entry  operators    
• Stenographers/typists  
• Office  orderly/office  
messenger  
• Entrepreneurship  
    8.1.3  Office   8.1.3.1.   • Appearance   • Identifying     • Neatness  
Etiquette   Demonstrate  acceptable   • Reliability   • Application   • Punctuality  
office  etiquette   • Punctuality   • Loyalty  
    • Loyalty   • Reliability  
• Courtesy   • Responsibility  
  • Responsibility   • Descriptiveness  
• Friendliness  

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 GENERAL  OUTCOME(S):  Acquire  knowledge,  skills  and  values  of  entrepreneurship  
 
SUB-­‐TOPIC   SPECIFIC  OUTCOMES   CONTENT  
S/N   TOPIC  
Knowledge   Skills   Values  
  8.2     8.2.0.1. Explain  entrepreneurship   • Meaning  of   • Identifying     • Appreciating  
Entrepreneurshi 8.2.0.2. Explain    advantages  and   entrepreneurship              entrepreneurship  
    disadvantages  of   • Advantages:     • Knowledge  
p    
entrepreneurship   • Creativity   • Understanding  
    Personal  satisfaction      
    •
  • Independent  
       
    • Enjoy  profits    
      • Job  security    
   
  • Status  
      • Disadvantages:    
   
  • Possible  of  loss  of  
      invested  capital      
 
  • Low  incomes  
      Long  working  hours      
  •
  • Routine  chores  
         
  • Dependent  on  
  employee  actions  
       
    • Must  take  risks.  
         
   
• Meaning  of  
8.2.1.  Entrepreneur   8.2.1.1.  Demonstrate    qualities  of  
  a  good  entrepreneur         entrepreneur    
   
  • Open  to  criticism  
(characteristics)  
  • Hard  work      
 
    • Independence  and  
  organised      
 
    • Innovative  
  • Responsive  to  feed      
 
    back  
  • Risk  taker  etc    
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 SUB-­‐TOPIC   SPECIFIC  OUTCOMES   CONTENT  
S/N   TOPIC  
Knowledge   Skills   Values  
             
8.2.2.1.    State  ways  of   • Help  from  people:  
      strengthening  entrepreneurial   friends,  family,  other      
  abilities   business  people  
      • Observe  successful      
 
    business  people  
         
  • Training  
  • Communication    
         
  • Reading  books  
   
    • Activities  being  done      
    in  the  community.      
           
   
• Activities  (e.g.  
    8.2.2.   8.2.2.2.  Describe  entrepreneurial      
farming,  fishing,  
Entrepreneurial   activities  found  in  the  community  
poultry,    bee    keeping,  
    Activities        
dairy,  selling,  
  transport,  hair  
        salon(All      
    entrepreneurial    
           
activities)  
     
    8.2.3.1.  Explain  reasons  for        
8.2.3.  Reasons  for   • Create  jobs  
entrepreneurship   entrepreneurship   • Maintain  free  
       
    enterprise  
    • Promote  healthy      
   
competition  
    • Generate      
   
wealth/Profit  
    • Spread  prosperity      
   
• Enhance  wealthy  
stability  
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 SUB-­‐TOPIC   SPECIFIC  OUTCOMES   CONTENT  
S/N   TOPIC  
Knowledge   Skills   Values  
        • Ensure  innovation  and      
creativity  
        • Encourage  grass      
root  development  
        • Social  progress      
• Growth  
           
• National  
 
      development      
 
• Self  reliance  
 
        • Flexibility      
  • Employer  (self)  
             
8.2.4.  Types  of   8.2.4.1.  Identify  different  types  of   • Sole  Trader  
    • Partnerships      
Businesses   businesses  
  • Cooperatives    
       
                             
    8.2.5.  Business  Idea   8.2.5.1.  Identify  sources  of   • Self      
business  ideas   • Friends  
        • Family  members      
• Books  
        • Media      
• Existing  businesses  
           
8.2.6.  SWOT   8.2.6.1.  Explain  SWOT  analysis   • Strengths  of  the  new  
    Analysis   idea      
  • Weaknesses  of  the  new  
      idea      
  • Opportunities  of  a  new  
         
idea  
   
• Threats  of  a  new  idea  
 

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 SUB-­‐TOPIC   SPECIFIC  OUTCOMES   CONTENT  
S/N   TOPIC  
Knowledge   Skills   Values  
             
 
             
 
    8.2.7.  Company   8.2.7.1.  Describe    factors  to        
Formation   consider  before  forming  a   Factors:  
      • Locality      
company  
• Start  up  capital  
         
  • Trading  hours  
    • Source  of  raw  materials      
    • Competitors  
    • Advertising      
   
• Banking  
    8.2.7.2.  Describe  the  documents        
  needed  for  the  formation  of   • Business  permits  
    different  types  of  businesses.      
  • Partnership  Deed    
 
• Articles  of  partnership  
      • Articles  of  Association      
 
• Memorandum  of  
         
  Associations  (as  
    obtaining  in  the      
  Companies  Act  
 
    8.2.8.1.  State  marketing  strategies        
8.2.8.  Marketing  
• Meaning  of  marketing  
and  Pricing  
      • Marketing  strategies      
 
• Market  assessment  
      • Tools  used  in  market      
 
research  
      • Marketing  management      
 
8.2.8.2.  State  pricing  strategies    
• Meaning  of  pricing  
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 SUB-­‐TOPIC   SPECIFIC  OUTCOMES   CONTENT  
S/N   TOPIC  
Knowledge   Skills   Values  
        • Pricing  strategies      
• Penetration  pricing  
        • Psychological  pricing      
• Discounting  
           
• Competitive  pricing  
 
    8.2.9.  Business  Plan   8.2.9.1.  Explain  the  contents  of  a      
 
business  plan  
      Contents  of  a  business      
 
plan:  
 
      • Executive  summary      
  • Business  idea  
      • Marketing  plan      
  • Form  of  business  
      • Staff      
  • Legal  responsibilities  
      and  Insurance      
  • Costing  items  
         
• Financial  planning  
 
      • Required  start-­‐up      
capital  
 
      • source  of    start  up      
8.2.9.2.  Describe  the  functions  of  a   capital  etc  
      business  plan        
  • Provides  more  clearer  
        and  organised  business      
ideas  
        • Leads  to  putting  down      
of  ideas  into  written  
        documents      
• An  operational  plan  
• Used  for  sourcing  loans  
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 SUB-­‐TOPIC   SPECIFIC  OUTCOMES   CONTENT  
S/N   TOPIC  
Knowledge   Skills   Values  
        from  lending  institutions      
• Helps  to  determine  
        viability  of  business  idea      
• Provides  an  answer  as  
        to  the  profitability  of    
the  business  
       
 
     
 
8.2.10.1.  Explain  ways  of  financing  
8.2.10.  Financing   • Savings  
businesses   • Bank  loans  
businesses  
• Borrowing  from  friends  
 
  or  family  members  
  • Leasing  
  8.2.10.1.  Explain    desirable      
8.2.10.  Desirable   business  ethics   • Honest  
business  ethics     • Integrity  
• Fairness  
    • Loyalty  
• Dependence  
    • Flexible  
• Punctual  
    • Responsible  

   

 
 
 
 
 

20  

 
GENERAL  OUTCOME(S):  Develop  an  understanding  of  different  types  of  office  stationery,  equipment  and  their  uses  
 
Topic   Sub-­‐Topic   Specific  Outcome   Content  
S/N  
Knowledge   Skills   Values  
8.3   Office   8.3.1   8.3.1.1.Identify  the     • paper   • Storing   • Carefulness  
Stationery   and   Stationery                              different  types  of     • pens   • Using   • Capability  
Equipment   and   u ses                               s tationery   • rulers   • Efficiency  
8.3.1.2.Use    office     • envelopes    
                           stationery   • rubbers  
8.3.1.3..Store  office     • stencils  
                             stationery  safely   •  ink/toner  
  • carbon  papers  
• correction  fluid  
• filling  clips  
• pins  
• etc.  
 

21  

 
     8.3.2   8.3.2.1. Identify  the   • typewriters   • Storing   • Carefulness  
different  types   • ink  duplicators   • Operating   • Capability  
Office   of  office   • filing  cabinets     • Efficiency  
equipment   equipment   • staplers    
and  uses     • hole  punchers  
8.3.2.2. State  the  proper   • telephones  
use  of  each   • telex  machine  
office  equipment   • intercoms  
  • desk  calendar  
8.3.2.3. Store  office  
• date  stamp  
equipment  
• franking  machine  
appropriately  
• calculating  
 
machine  
8.4.2.4.Demonstrate  the    
• photocopier  
                             use  of  office    
                             equipment   • Copy  printer  
  • Computer  
8.4.2.5.Operate/use     • etc  
                           office  equipment    

 
22  

 
GENERAL  OUTCOME(S):  Record  business  transactions  from  business  documents  into  books  of  accounts  

Content  
S/N   Topic   Sub-­‐Topic   Specific  Outcome  
Knowledge   Skills   Values  
8.4   Business   8.4.1   8.4.1.1. Identify   • Cash  (Cash/Bank)     • Understanding  
Transactions   different  types   • Credit   business  
Types  of   of  business   • Barter   transactions  
Business   transactions    
Transactions    
8.4.1.2. Distinguish  the    
different  types  
of  business  
transactions    
8.5   Source     8.5.0.1    Identify  the     • Enquiry   • Drawing   • Correctness  
Documents                        different  types  of   • Order/Quotation/Catalogues   • Filling  in     • Neatness  
  source    (  business)                     • Estimates/Tender     • Accuracy  
documents     • Advice  Note   • Trustworthy  
  • Invoice   • Integrity  
8.5.0.2.  Draw  different   • Receipts/Cash  Sale    
types  of  source   • Petty  Cash  Voucher  
documents   • Debit  Note/Credit  Note    
 
• Delivery  /Consignment  Notes  
8.5.0.3.  Fill  in  details  in  
• Cheque  
business  documents  
• Cheque   Counter   foil/Cheque  
correctly  
Stabs  
 

23  

 
 Content  
S/N   Topic   Sub-­‐Topic   Specific  Outcome  
Knowledge   Skills   Values  
8.6   Books  of   8.6.1  Types  of   8.6.1.1. Identify  the   •Purchases  Day  Book     • Correctness  
Original  Entry   Books  of   books  of   •Sales  Day  Book     • Neatness  
Original  Entry   original  entry     •Journal  Proper/General     • Accuracy  
  Journal     • Reasoning  
8.6.1.2. Record   • Returns  Inwards/Sales   • Recording    
business   Returns      
transactions  in   • Returns  
the  books  of   Outwards/Purchases  
original  entry     Returns  
• Cash  Book(One,  Two  and  
Three  Column)  
• Petty  Cash  Book  (Imprest  
System)  
8.7   Ledger     8.7.0.1. Identify  the   • General  Ledger     • Accuracy  
different  types   • Purchases  Ledger     • Neatness  
of  ledgers   • Sales  Ledger     • Balancing  
     
8.7.0.2. Post  the   • Posting  (Recording)  
transactions    
using  the  
principle  of    
double  entry  
8.8   Trial  Balance   8.8.1  Use  of   8.8.1.1. Prepare  the   • Trial  Balance     • Accuracy  
the  Trial   Trial  Balance   • Checking  arithmetical  errors   • Neatness  
Balance   of  the  ledger  accounts   • Balancing  
• Checking  completion  of    
double  entry  
• Balancing    
 
 

24  

 
 GRADE  9  BUSINESS  STUDIES    
 
KEY  COMPETENCES  
 
• Show  ability  to  prepare  Final  Accounts  
• Show  ability  to  prepare  wages  and  salaries  for  workers  
• Show  ability  to  prepare  personal  budgets  
• Demonstrate  ability  to  use  services  offered  in  financial  institutions  
• Demonstrate  ability  to  use  different  types  of  filing  methods  and  equipment  
• Demonstrate  ability  to  use  postal  and  telecommunication  services  
• Exhibit  ability  to  explain  commonly  used  business  abbreviations  
• Demonstrate  ability  to  manage  a  business  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
25  

 
GENERAL  OUTCOME(S):  Acquire  knowledge,  skills  and  values  on  the  preparation  of  final  accounts  
 
Topic   Sub-­‐Topic   Specific  Outcome   Content  
S/N  
Knowledge   Skills   Values  
9.1   Final   9.1.1   9.1.1.1.Prepare     • Trading  Account   • Preparing   • Accuracy  
  Accounts                             t rading     • Turnover   ( Net   S ales)   • Calculating   • Trustworthy  
Trading                              account   • Cost  of  Sales     • Integrity  
    Account   9.1.1.2. Calculate   • Gross  Profit/Loss   • Consistency  
(Income   gross   • Logic  
  profit/loss   Neatness  
Statement)   •
9.1.2   9.1.2.1. Prepare   • Profit  and  Loss  Account   • Preparing   • Accuracy  
Profit   and   profit   and   • Income   • Calculating   • Trustworthy  
Loss   loss  account   • Expenses     • Integrity  
Account   9.1.2.2. Calculate   net   • Net  Profit/Loss   • Consistency  
(Income   profit/loss     • Logic  
statement)     • Neatness  
9.1.3   9.1.3.1.Prepare     • Balance  Sheet   • Preparing   • Accuracy  
Balance                            Balance  Sheet   • Capital   (all   types   of   • Calculating   • Trustworthy  
Sheet     capitals)     • Integrity  
(Statement   9.1.3.2. Calculate   • Assets:   • Consistency  
of   Financial   Capitals   o Fixed   • Logic  
Position)     o Current   • Neatness  
• Liabilities   • Balancing  
                                             Long  Term    
                             Current  
 

 
 
26  

 
GENERAL  OUTCOME(S):  Acquire  knowledge,  skills  and  values  on  the  preparation  of  wages  and  salaries  for  workers  
   
S/N   Topic   Sub-­‐Topic   Specific  Outcome   Content  
Knowledge   Skills   Values  
9.2   Wages  and   9.2.1.Wages   9.2.1.1.  Explain   • Wage   • Calculating   • Analyzing  
Salaries   and  Salaries                                   w ages   a nd     • Salary     • Accuracy  
                               salaries   • The  Time  Card   • Trustworthy  
  • Wage  Sheet    
9.2.1.2.Prepare   • Pay  slips  
Time  Cards   • Deductions:    
    -­‐  Voluntary  
9.2.1.3.  Prepare     -­‐    Statutory  
wage  sheets  
 
9.2.1.4.  Prepare  pay  
slips  
 
9.2.1.5.  Calculate    
                       gross/net  pay  
 

 
27  

 
 GENERAL  OUTCOME(S):  Develop  an  understanding  of  personal  financial  management    
 
S/N   Topic   Sub-­‐Topic   Specific  Outcome   Content  
Knowledge   Skills   Values  
9.3   Personal     9.3.1.Savings   9.3.1.1.Explain  personal   • Goal  setting   • Goal  setting   • Decision  
Financial     financial     • Savings:  Personal  bank   • Saving   making  
management       • Discipline  
Account,  traditional  methods   • Financial    
      management   • Culture    
9.3.2  Investments   9.3.2.1.  The  methods  of       • Entrepreneurship     • Critical  
  Investment.   • Running  a  small  business   • Entrepreneurship   thinking  
  • Farming  
   
  • Bonds  
 
  • Shares  
   
   
9.3.3.  Budgeting     9.3.3.1.Describe  types  of   • Individual  (personal)   • Budgeting  
budget   • Home      
  • National  
   
9.3.3.2  Explain  reasons  
• Control  measure  
for  budgeting    
  • Guide  
• Transparency  etc      
 

 
 
 
 
 
 
 
28  

 
GENERAL  OUTCOME(S):  
Create  an  understanding  of  different  types  of  financial  institutions,  services  offered,  types  of  accounts  and  documents      used.  
 
Topic   Sub-­‐Topic   Specific  Outcome   Content  
S/N  
Knowledge   Skills   Values  
9.4   Banking   9.4.1  Types   9.4.1.1. Identify   • Commercial  Banks     • Awareness  
of  Financial   different     • Building  Society   • Appreciation  
Institutions   types   o f   • Credit   U nion   a nd    
financial   Savings  Associations  
  institutions   • National  Savings  and    
  Credit  Bank  
  • Micro  Finance    
  Companies  
   
• Bureau  De-­‐change  
 
 
9.4.2     9.4.2.1.  Identify  the     • Banking    
Services                                services      
• Loan  facilities    
offered  by                                  offered  by    
• Issuance  of  foreign   • Awareness  
financial                                    financial          
exchange   • Capability  
institutions                            institutions  
• Bank  transfers   • Appreciation  
9.4.2.2. Explain  the  
• Credit  transfer    
services  
• Direct  debit  
offered  by  
financial   • Standing  orders    
institutions   • ATM   f acility  
• Point  of  sale  (POS)    
• Any  other  services  
    9.4.3   9.4.3.1. Identify   • Current  Account     • Awareness  
Types  of   types   o f   • Savings  Account   • Appreciation  
Accounts   accounts   • Deposit   A ccount    
offered  by   • Save  as  you  earn  
financial   • Investments  Account    
institutions   (Building  Societies)  
 
29  

 
  

    9.4.4   9.4.4.1.  Identify             • Bank  statement   • Drawing   • Awareness  

                             types  of     • Pay-­‐in-­‐slip   • Filling  in   • Appreciation  
Documents                                documents     • Withdrawal  slip     • Honesty  
used  in                                    used  in     • Deposit  slip   • Accuracy  
Banking                                      banking   • Cheque  Book   • Carefulness  
9.4.4.2. Draw   • ATM  Cards    
documents    
used  in  
banking  
9.4.4.3. Fill  in  
documents  
used  in  
banking  
 

 
 
 
 
 
 
 

30  

 
 GENERAL  OUTCOME(S):  Develop  an  understanding  of  different  types  of  insurance  
 
S/N   Topic   Sub-­‐Topic   Specific  Outcome   Content  
Knowledge   Skills   Values  
9.5   Insurance   9.5.1.Types   9.5.1.1.  Outline   • General  insurance     • Awareness  
of  Insurance   types  of  insurance   • Long  term  insurance   • Appreciation  
covers     • Knowledge  
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
31  

 
 GENERAL  OUTCOME(S):  Acquire  knowledge,  skills  and  values  on  systems,  methods  and  equipment  used  in  filing  
Content  
S/N   Topic   Sub-­‐Topic   Specific  Outcome  
Knowledge   Skills   Values  
9.6   Filing   9.6.1   9.6.1.1.  Identify     • Filing     • Awareness  
Filing                          filing  systems   • Central     • Knowledge  
Systems   • Departmental  
9.6.2   9.6.2.1. Identify  the   • Alphabetical     • Carefulness  
methods  of   • Geographical   • Competence  
Filing   filing   • Numerical   • Attention  to  details  
Methods   9.6.2.2. Practice  the   • Chronological   • Consistency  
different   • Subject    
types  of    
filing  
9.6.3   9.6.3.1. Identify   • Spike   • Record  keeping   • Carefulness  
types  of   • Flat     • Tidiness  
Filing   filing   • Box    
Equipment   equipment   • Vertical  
  • Lateral  
   

 
 
 
 
 
 
 
 
 
 
 
 
 
32  

 
 GENERAL  OUTCOME(S):  Acquire  knowledge,  skills  and  values  of  using  postal  &  telecommunication  services  
 
S/N   Topic   Sub-­‐Topic   Specific  Outcome   Content  
Knowledge   Skills   Values  
9.7   Postal  and   9.7.1   9.7.1.1. Identify  postal   • Mail   • Communication   • Efficiency  
Telecommunication   Postal  Services   services   • Courier   s ervices     • Carefulness  
Services     • Poste  Restante   • Knowledge  
9.7.1.2. Practice  use  of   • Railex     • Appreciation  
postal  services   • Express    
  • Registered  
9.7.1.3. Use  postal  services   • Datapost  
  • Parcels  
• Business  Reply  
• Cards  
• Circulars  
• Printed  Matter  
• Money  Orders  
• Money  transfer  
• Postal  Orders  
• Cash  on  Delivery  
• Post  Boxes  and  
Private  Bags  
• Free  Post  
• Franking  
 

33  

 
     9.7.2   9.7.2.1. Identify   • Telephone   • Communication   • Efficiency  
Telecommunication   telecommunication   • Telex     • Carefulness  
services   services   • Telegram   • Politeness  
  • Phonograms     • Cheerfulness  
9.7.2.2. Practice  use  of   • Radio  Messages   • Clarity  
telecommunication   • Photo  Telegrams   • Friendliness  
services   (Fax)   • Knowledge  
  • Mobile  Phones    
9.7.2.3. Use     • Internet  
telecommunication      
services  
 

 
 
34  

 
GENERAL  OUTCOME(S):  Develop  an  understanding  of  commonly  used  business  abbreviations    
       
Topic   Sub-­‐Topic   Specific  Outcome   Content  
S/N  
Knowledge   Skills   Values  
9.8   Commonly   9.8.1   9..8.1.1.  Identify  the   A/c   Account     • Correctness  
used  Business   Business   commonly  used     • Carefulness  
business  abbreviations   Bal.   Balance     Concentration  
Abbreviations   Abbreviations   •
   
B/d.   Brought  down    

B/f        Brought  
forward    

C.A.I.    Cash  Against  

Invoice  

C.W.O.    Cash  With  Order  

c/d.   Carried  down    

c/f.   Carried  forward    

chq.   Cheque  

Co.                Company  etc  

 
 
 
 
 
 
 
 
 
 
35  

 
  
GENERAL  OUTCOME(S):  Acquire  knowledge,  skills  and  values  of  Managing  a  business  
CONTENT  
S/N   TOPIC   SUB-­‐TOPIC   SPECIFIC  OUTCOMES   Knowledge   Skills   Values    
9.9   Entrepreneurship   9.9.1.  Business   9.9.1.1.    Prepare  a   • Financial  control   • Preparing  a  business   • Appreciating    
management   business  management   • Production  of  goods  and   management  sheet   • Knowledge  
sheet   services   • Understanding  
  • Quality  control   • Filling  in  a  business    
9.9.1.2.  Fill  in  the   • Stock  control   management  sheet  
  management  sheet   • Marketing    
• Selling  of  goods  and  services    
    • Record  keeping  
• Banking    
 
• Packing  
 
  • Grading  
• Pricing  
  • Investing  and  expanding  
• Resources  
  • Time  
• clients  
    9.9.2  Managing   9.9.2.1.  .Running  a                           • Financial  Control   • Controlling   • Knowledge  
Business  Finances                                business   • Banking:     • Awareness  
Account   -­‐          Deposits   • Discipline  
    -­‐          Withdrawals   • Banking  
-­‐            Loans    
• Types  of  business    Accounts  
    9.9.3  Keeping   9.9.3.1. Explain  basic   • Income  and  Expenditure   • Recording  business   • Knowledge  
Financial  Records   financial   records   transactions    
  records   • Balance  Sheets      
  9.9.3.2. Prepare  basic   • Business  reports    
  financial      
  records      

36  

 
 CONTENT  
S/N   TOPIC   SUB-­‐TOPIC   SPECIFIC  OUTCOMES   Knowledge   Skills   Values    
       
9.9.4  Dissolution  of   9.9.4.1.  State  reasons   • End  of  time  frame   • Awareness  
Companies     for  dissolving   • Pay  back  of  start  up  capital   • Knowledge  
companies   • Sharing  of  profits    
       
9.9.5  Careers   9.9.5.1.  Identify   • Expressive  arts    
different  careers   • Scientific    
  • Plants  and  animals    
• Protective  
• Mechanical  
• Industrial  
• Office  work  
• Selling  
• Tourism  
 

37