| Competence | Objective | Month | Week | Main Topic | Sub Topic | Periods | Teaching Activities | Learning Activities | Learning Aids | Assessment | References | Remarks |
| The student should have ability to: Prepare manufacturing costs | By the end of this sub-topic, the student should be able to: a) explain the meaning of manufacturing cost | January | Week 3 | ACCOUNTS FOR MANUFACTURING FIRMS | Manufacturing costs | 4 | (i) Through library and internet search, students brainstorm the meaning of manufacturing cost (ii) Using gallery walk, students to present their answers for class discussion (iii) Teacher to guide students to select the best meaning of manufacturing cost. In plenary discussion, teacher to guide students to explain basic types of manufacturing cost: direct costs, indirect costs and prime costs (iii) Teacher to summerize and conclude.By using illustrations, teacher to guide (iii) Teacher to guide students to make correction and conclude. | (i)students brainstorm the meaning of manufacturing cost (ii)students to present their answers for class discussion. (iii)students to explain basic types of manufacturing cost: direct costs, indirect costs and prime costs. | Internet (ii) InternetAccounting textbooks (ii) Newletters of manufacturing firms. (i) Chart showing classification of costs. (i) Written texts on manufacturing costs. | Is the student able to eplain the meaning of manufacturing cost? | Book Keeping For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: describe manufacturing cost | By the end of this sub-topic, the student should be able to: a) describe a statement of manufacturing cost | February | Week 1-2 | ACCOUNTS FOR MANUFACTURING FIRMS | Statement of Manufacturing costs | 8 | (i) Using library and internet search students to define a statement of manufacturing cost (i) In think pair-share, teacher to guide students to discuss the purpose of a statement of manufacturing cost. | (i)students to define a statement of manufacturing cost. | (i) Internet sources (ii) layout of a statement of manufacturing cost. statement of manufactur-ing cost (i) Layout of a statement of manufacturing cost. (ii) Sample of prepared statement of manufacturing cost | Is the student able to describe a statement of manufacturing cost? | Book Keeping For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: Prepare manufacturing profit and loss | prepare financial statements of manufacturing firms ascertain manufacturing profit or loss | February | Week 4 | 1.0 ACCOUNTS FOR MANUFACTURING FIRMS | Statement of Manufacturing costs | 8 | Teacher to guide students in groups to prepare income statement and statement of financial position for manufacturing firm Using guiding questions, teacher to guide students to ascertain the manufacturing profit or loss. Using individual tasks, students to determine manufacturing profit or loss Teacher to check students' work and give comments. | In think-pair share, students to identify the items of manufacturing firm to be shown in financial statements. Students to present their work in class for clarification and correction. | Layout of Financial Statements Financial newspapers with Financial Statements of manufacturing firm Written texts on how to ascertain manufacturing profit or loss Accounting books | Is the student able to prepare financial statements of manufacturing firms? Is the student able to ascertain manufacturing profit or loss? | Book Keeping For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: Describe nature of consignment | By the end of this sub-topic, the student should be able to: a) define consignment b) explain the nature of consignments c) examine the documents used in consignment | March | Week 3-4 | 2.0 CONSIGNMENTS | Concepts and Terms used in Consignments | 8 | (i) Using library and internet search, students to define consignment. (iii) Teacher to use students' responses to elaborate and conclude. (ii) Using question and answer, students to explain on the nature of consignments. (iii) Teacher to summarise and conclude. (i) Through library search and internet search, students to identify the documents used in consignments. (ii) Teacher to guide students to distinguish the documents used in consignments. (iii) Teacher to summarise and conclude. group assignment for preparation of Consignment accounts in the books of consignee. (i) Using questions and answers, teacher to guide students to determine the transfer of Consignor's and Consignee's accounts to Profit or Loss account. (iii) Teacher to check students' work and guide them to make correction. | (i) Students to present their definitions for class discussion. (ii) Students to read a case study of consignment dealing. (iii) Students to present their group for clarification and corrections. (iv) Students to practise by doing more questions. | (i) Internet (ii) Accounting books (iii) Brochures of a company dealing with consignments. Company brochures describing its consignments dealings. Sample of : (i) proforma invoice (ii) freight note (iii) consignment notes | Is the student able to define consignment? Is the student able to explain the nature of consignments? Is the student able to examine the documents used in consignment? | Book Keeping For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |
| The student should have ability to: Prepare accounts in the books of consignor | By the end of this sub-topic, the student should be able to: a) prepare the accounts in the books of consignor | April | Week 4 | 2.0 CONSIGNMENTS | Accounting for Consignments | 2 | (i) Teacher to demonstrate to the students on preparation of the Consignments accounts in the books of Consignor. (ii) With the use of guiding questions, students to prepare the Consignments accounts in the books of Consignor. | students to prepare the Consignments accounts in the books of Consignor. students on preparation of the Consignments accounts in the books of Consignee. | (i) Layout of the Consignment accounts (ii) Video Clip describing Consignment accounts (i) Layout of the consignment accounts. (ii) Video clip | Is the student able to prepare the accounts in the books of consignor? Is the student able to prepare the accounts in the books of consignee? | Book Keeping For Secondary Schools, Students Book Form Four. By T.I.E | Remarks Written here |