JESMA Exams 9 series 2023 Free Downloads
2023 jesma 009 english.pdf
2023 jesma 009 answers.pdf
2023 jesma 009 insha.pdf
2023 jesma 009 social studies.pdf
2023 jesma 009 maths.pdf
2023 jesma 009 kiswahili.pdf
JESMA Exams 9 series 2023 Free Downloads
2023 jesma 009 english.pdf
2023 jesma 009 answers.pdf
2023 jesma 009 insha.pdf
2023 jesma 009 social studies.pdf
2023 jesma 009 maths.pdf
2023 jesma 009 kiswahili.pdf
Knec Reports Free Downloads
2019 MATHEMATICS ALT A 121 KCSE REPORT.pdf
2019 KISWAHILI 102 KCSE REPORT.pdf
2019 HISTORY AND GOVERNMENT 311 KCSE REPORT.pdf
2019 GEOGRAPHY 312 KCSE REPORT.pdf
2019 ENGLISH 101 KCSE REPORT.pdf
2019 CRE 313 KCSE REPORT.pdf
2019 COMPUTER STUDIES 451 KCSE REPORT.pdf
2019 CHEMISTRY 233 KCSE REPORT.pdf
2019 BUSINESS STUDIES 565 KCSE REPORT.pdf
2019 BIOLOGY 231 KCSE REPORT.pdf
2019 AGRICULTURE 443 KCSE REPORT.pdf
Looking for free Agriculture notes form 1-4 pdf? Download all the notes here at no cost.
KCPE- 2005 N | EWS LETTER | MARKING SCH | EMES | ||||
NUMBER | MATHS | ENGLISH | KISWAHILI | SCIENCE | SST | C.R.E | I.R.E |
1 | D | C | B | B | C | C | C |
2 | A | A | A | C | C | A | A |
3 | C | C | D | B | A | B | B |
4 | A | B | C | C | B | C | C |
5 | B | A | A | B | D | D | D |
6 | A | D | B | A | B | A | A |
7 | C | A | D | C | D | C | C |
8 | B | C | C | B | A | B | B |
9 | D | A | B | D | B | D | D |
10 | D | C | D | C | D | C | C |
11 | C | D | C | A | D | A | A |
12 | B | B | A | C | C | B | B |
13 | B | C | C | A | A | A | A |
14 | D | D | D | C | C | D | D |
15 | A | D | B | A | B | C | C |
16 | D | C | A | C | D | B | B |
17 | A | D | D | D | B | A | A |
18 | C | A | B | D | A | D | D |
19 | C | B | C | C | D | C | C |
20 | A | C | A | D | B | B | B |
21 | D | A | C | A | A | A | A |
22 | D | D | D | B | D | D | D |
23 | B | B | B | D | B | C | C |
24 | A | C | D | A | A | C | C |
25 | B | A | C | A | C | B | B |
26 | B | A | A | C | A | D | D |
27 | C | C | B | B | D | A | A |
28 | D | A | A | B | B | B | B |
29 | C | C | D | D | D | D | D |
30 | D | B | C | C | B | C | C |
31 | B | C | B | D | A | ||
32 | B | D | B | D | B | ||
33 | C | B | D | B | A | ||
34 | D | D | D | C | C | ||
35 | C | A | C | B | D | ||
36 | A | C | D | A | C | ||
37 | A | D | B | B | D | ||
38 | B | B | B | C | C | ||
39 | B | B | A | A | A | ||
40 | B | A | C | A | D | ||
41 | D | D | C | D | B | ||
42 | C | B | B | B | C | ||
43 | C | B | A | A | D | ||
44 | A | C | D | D | B | ||
45 | A | A | B | B | C | ||
46 | C | B | A | – | A | ||
47 | B | D | D | B | B | ||
48 | A | A | B | C | D | ||
49 | D | B | C | D | C | ||
50 | D | D | C | A | A | ||
51 | D | ||||||
52 | A | ||||||
53 | C | ||||||
54 | B | ||||||
55 | B | ||||||
56 | A | ||||||
57 | D | ||||||
58 | C | ||||||
59 | D | ||||||
60 | B |
FRENCH SCHEMES OF WORK
QUATRIEME ANNEE-TROISIEME TRIMESTRE
SEM | CRS | CONTENU | CONCEPT | OBJECTIFS | DOCUMENTS DIDACTIQUES | ACTIVITES D’APPRENTISSAGE | MANUEL | REMAR-QUES |
1 | 1-4 | PREMIER | CONTROLE | CONTINU | ||||
2 | 1-4 | Révision | L’examen de fin du trimestre précédent | Les élèves seront capables de
répondre correctement aux questions de grammaire et de la compréhension écrite |
Papiers de l’examen de fin du trimestre précédent. | Questions/réponses
Lecture Explication Ecrit |
Grille d’évaluation | |
3 | 1-2 | Révision | · lecture à haute voix
· dictée
|
Les élèves seront capables de :
1. lire et prononcer correctement les mots français. 2. écouter et écrire les textes sur des thèmes variés |
Documents authentique
Dialogue/passages Magnétophone/cassette/dvd/cd |
Lecture
Discussion Ecoute Ecrit Questions/réponses
|
Carte d’examens/cassettes de KCSE des années précédentes | |
3 | 3-4 | Révision | · exposé
· conversation |
Les apprenants seront capables :
1. présenter des exposés variés sur les sujets différents 2. parler et répondre aux questions sur des sujets/thèmes différents |
Photos
Dessins Dictionnaires Cartes Internet |
Ecrit
Observation Discussion Recherche/travail en groupes
|
Cartes d’exposes des années précédentes | |
4 | 1-4 | Révision | · exercices à trous.
· faire correspondre · transformations grammaticales |
Les apprenants seront capables de répondre correctement aux questions grammaticales. | Cassette
Texte d’observation Flash cards |
Observation
Ecrit Discussions Ecrit
|
Papiers d’examens des années précédents | |
4 | 3-4 | Révision
|
· rédactions
· compréhension orale |
Les apprenants seront capables d’écrire les rédactions et répondre correctement aux questions de la compréhension orale | Exemplaire des rédactions
Sujet à discuter Copie des questions de compréhension. |
Ecrit
Discussion Questions/réponses Présentations |
Papiers d’examens des années précédents |
2024 KCSE Exam Papers For All Subjects Free
THE BOOSTER NATIONAL SCHOOLS MOCK 2024 (2).pdf
KIS TOP SCHOOLS PP1_PP2 2024.pdf
Teacher Registration Process.pdf
Teacher Registration Process (2).pdf
PARLIAMENT OF OWIS ESSAYS (2).pdf
KIS TOP SCHOOLS PP3 2024 EXAMS.pdf
MASENO HIGH SCHOOL 2024 MOCK EXAM (2).pdf
nguu za jadi BEST QUIGK GUIDE (4).pdf
MASWALI YA NGUU ZA JADI (2).pdf
KIS TOP SCHOOLS PP1_PP2 2024 (2).pdf
KIS TOP SCHOOLS PP3 2024 EXAMS (2).pdf
MAPAMBAZUKO YA MACHWEO GUIDE (3).pdf
MAPAMBAZUKO YA MACHWEO POSSIBLE QUESTIONS (4).pdf
SAMARITAN ESSAY QUESTIONS (4).pdf
SAMARITAN EXERPTS QUESTIONS (2).pdf
SAMARITAN GUIDE SAMPLE (3).pdf
SILENT SONGS GUIDE BOOK (4).pdf
SILENT SONGS POSSIBLE KCSE QUESTIONS (3).pdf
KISWAHILI PP1 2024 TOP RANK KCSE PREDICTION MOCK.pdf
MWONGOZO WA BEMBEA YA MAISHA (3).pdf
KCSE CHEM REPLICA 2024.pdf
TSC Email Activation User Guide (2).pdf
MATH TOP SCHOOLS 2024 (2).pdf
MANGU MID-TERM 1 2024 (2).pdf
MOI KABARAK HIGH SCHOOL PRE-MOCK 2024.pdf
MANGU KCSE PRE-MOCK 1 2024 KCSE (2).pdf
NATIONAL MOCK.pdf
MARANDA HIGH SCHOOL MOCK 2024 (2).pdf
MATH TOP SCHOOLS 2024 .pdf
MASWALI YA kisasa ya ushairi (3).pdf
PARLIAMENT OF OWLS DETAILED GUIDE (2).pdf
Trending poetry QUESTIONS (4).pdf
KISWAHILI PP2 2024 TOP RANK KCSE PREDICTION MOCK.pdf
KISWAHILI PP3 2024 TOP RANK KCSE PREDICTION MOCK.pdf
MATHEMATICS PP1 2024 KCSE TOP RANK MOCK.pdf
MATHEMATICS PP2 2024 KCSE TOP RANK MOCK.pdf
PHYSICS PP1 TOP RANK PREDICTION MOCK 2024.pdf
PHYSICS PP2 TOP RANK PREDICTION MOCK 2024.pdf
PHYSICS PP3 TOP RANK PREDICTION MOCK 2024.pdf
KCSE BIO REPLICA 2024.pdf
MANGU MID-TERM 1 2024 (3).pdf
MASENO HIGH SCHOOL 2024 MOCK EXAM (3).pdf
KCSE CHEM REPLICA 2024 (2).pdf
KCSE PHY REPLICA 2024 (2).pdf
KCSE REPLICA MATH 2024 (2).pdf
MANGU KCSE PRE-MOCK 1 2024 KCSE (3).pdf
MARANDA HIGH SCHOOL MOCK 2024 (3).pdf
MOI KABARAK HIGH SCHOOL PRE-MOCK 2024 (2).pdf
KCSE REPLICA MATH 2024.pdf
KCSE PHY REPLICA 2024.pdf
society. (5mks)
– His readiness to begin God’s plan of salvation when called though he had not seen that God .
– His readiness to leave his ancestral land for a new land.
– His readiness to offer Isaac as a sacrifice yet he was the only son.
– His faith on the birth of Isaac yet they were aging.
– Offered sacrifices to God when he reached Canaan.
– His readiness to offer sacrifices as commanded.
– To civilize Africans.
– To stop slave trade.
– To explore new lands.
– For adventure i.e find out what was happening outside.
– To establish legitimate trade.
– To rehabilitate freed slaves.
– Taught the missionaries their vernacular language.
– Preached to their fellow Africans.
– Acted as guides & porters.
– Provided material support to the missionaries.
– Provided land for building of schools, hospitals & mission churches e.g chief Kaneni of Muranga.
– Became catechists who denounced African customs.
– Helping refugees.
– Provision of food in the famine striken areas.
– Establishing homes for the destitute, the disabled and the aged (Thogoto).
– Provision of medical in various parts of Kenya.
– Providing security to clash victims.
– Providing education through their mission schools.
– Evangelising so as to enhance virtues in the society.
– Abstain from sexual intercourse till after birth.
– Forbidden to eat certain foods & and encouraged to eat others.
– Returns to the home of her parents when the time of giving birth draws near.
– Not allowed to do heavy work and handle certain tools like metals.
– Not allowed to speak to her husband directly.
– May carry protective charms.
– Prayers for the mother and child are made to God.
– Jeremiah’s covenant emphasized on forgiveness of sins unlike Sinaitic covenant .
– Jeremiah’s covenant emphasized individual / personal responsibility.
– The laws to be followed would be written in peoples hearts unlike Sinaitic covenant which was written on stone -tablets.
– Jeremiah’s covenant would be permanent and would be fulfilled unlike the Sinai covenant which had repeatedly failed.
– In the new covenant there will be personal knowledge of God, while in the Sinaitic, there would be need for a -mediator.
– In the new covenant there would be spontaneous forgiveness of sins, whereas in the old covenant sins were called -forward to the next generation.
– Communicate the wishes of the relatives to ancestors.
– Welcome the dying into the spiritual world.
– Pass the request of the living to god.
– Help to sustain community standards / values.
– Help in controlling the behaviour of the living.
– Bless the living.
– Avert the consequences of curses from anywhere.
– Help them recover lost property.
– Given according to the prevailing circumstances at the time of the birth.
– Given ancestral names in honour of the dead.
– Named after elder members of the community.
– Given according to the experience of the parents.
– Given during adolescence to describe observed characteristics of the young man or woman .
– Name would be fixed before the child is born.
– Name given according to the season of births.
– Wrote the first Kiswahili dictionary i.e participated in Bible translation.
– Translated St Luke’s Gospel into Taita language.
– Translated the New Testament in to Kiswahili.
– Assisted in setting up mission stations in Ribe, and part of Ukambani.
– Converted various people e.g Akamba & established churches that were used in worship.
– The kingdom of God meant the rule of God.
– Had already come for Jesus had obeyed the will of God.
– It was present in the worlds & words of Jesus.
– The kingdom will not be joyful event for everyone in future.
– Kingdom belongs to the humble, poor e.t.c.
– The rich cannot buy their way.
– The kingdom goes on growing and spreading quietly e.t.c
.
– Oppression and exploitation of the poor by the rich.
– Social injustice & luxury.
– Disorder & unfair practices like harshness.
– Wealth derived from slave labour.
– Exorbitant rents.
– Paul advised the Corinthians to copy his example of remaining celibate if they wished to serve God better.
– Paul advised those who’d lost their partners to remain so as to avoid being immoral.
– Warned that marriage was permanent and therefore those who married would not separate.
– Paul advised those who separated for neighbours reasons not to remarry.
– He warned Xtians not to marry non-Christians.
– Was chosen by God.
– Was filled with the spirit from the time he was anointed.
– Had outstanding leadership qualities.
– Knew and obeyed God.
– Was acclaimed & publicly anointed king by the whole nation.
– Captured Jerusalem from the Jebusites & made it the capital.
– United the people.
– Established a most powerful state.
– Encouraged trade with other nations e.g Tyre.
– Brilliant military commander.
– Establishment of British authority in the interior resulted in law & order.
– Colonial administration encouraged some missionaries to work in the country.
– The building of the Kenya – Uganda railway enabled the missionaries to move to the interior
– Land given to the British was given to the missionaries to build mission stations.
– Colonial government gave financial aid to the missionaries.
– Freedom of worship was granted by the British government led to rivalry amongst churches.
– Missionaries were not accepted where the colonial administration used punitive expeditions.
– African teachers in missionary schools left to join the army due to reasonable salaries in the forces.
– Infertility of one partner or both.
– Accidents for example, war & natural disasters.
– Use or misuse of certain drugs.
– Abortion.
– Biological, psychological & health problems.
– To escape frustration
– Influence from the others
– Curiosity
– Commercial advertisements
– Idleness
– Search of identity (show – off)
– Prevention or cure of diseases.
– Drug-Taking
– Theft
– Fighting
– Rape
– Gossip
– Reading Or Watching Pornographic Materials
– Drinking Alcohol & smoking.
– After baptism at river Jordan.
– Prayed alone away from the crowd.
– During the feeding of the five thousand.
– Before asking his disciples what people said about him.
– Just before the transfiguration.
– After the return of the 72 disciples.
– When he taught his disciples how to pray.
– During the last supper.
– At the garden of Gethesemane just before his arrest
– Prayed to his father when he was on the cross.
– More Africans became Xtians.
– Missionaries were able to easily evangelise the local people.
– African Xtians were able to have a clear understanding of the Holy scriptures.
– Led to the formation of schools where the African Xtians could be taught.
– African Xtians re-discovered their own cultural identity.
– Suffering is a necessary part of a Xtian’s life.
– It brings eternal life.
– Suffering brings salvation / redemption.
– A sign of true commitment to Jesus.
– Christ suffered – they emulate Him as their model
– Enables one to carry out the cross of Christ on account of the gospel
– Trains a Xtian in endurance
– A manifestation of God’s glory
– A preparation for eternal glory.
MARKING SCHEME
1(a) i) Biblical origin of sin:
– Sin is understood to mean rebellion against God.
– Sin originated with the devil or Satan in heaven.
– The serpent came to the woman & told her to eat fruits of the tree that God had forbidden – – – – —
Adam & Eve to eat.
– The whole Adamic race became alienated from God.
– Man changed and became prone to sin.
– The sentence of death was passed upon all men.
– The ground was cursed on account of man.
– Childbirth and work became associated with hardship.
– Sin entered into the world.
– Man began to take life of fellow men.
– The life span of man was reduced.
– The language of mankind was confused after the flood.
(b) Traditional African understanding of evil:
– Most African communities believe that god did not create evil nor is the temptation to do evil.
– Some African communities attribute the origin of evil to spiritual beings that is evil spirits.
– Others believe that evil is caused by bad magicians.
– If someone broke an established community taboo, he would suffer some form of evil like sickness or bareness.
– Dead ancestors, if offended by the living were also believed to cause / send evil to the offender.
– Some African communities have myths which show that God created the would with a possibility of evil.
(c) What are the great evils that face mankind today:
– Poverty
– Ignorance / illiteracy
– Diseases e.g A.I.Ds
– Corruption / bribery
– Wars & fighting’s
– Natural calamities (floods, – El-nino, famines).
– God’s creation is talked of as work.
– Man was to work in order to subdue the earth.
– God himself worked in the creation story so man should work.
– In the commandments both work and rest are shown as part of God’s plan for mankind.
– Work is good & can be fulfilling & enjoyable – proverbs, laziness is condemned.
– Although work is good man should not be overworked & exploited.
– Jesus was a worker (carpenter).
– Jesus gave his examples from the world of work e.g sower, shepherd, fishermen, tax collectors e.t.c.
– Paul used to work (tent maker) .
– He who does not work should not eat.
(b) Work was seen as very important in the traditional African society.
– Work is the basis of wealth.
– Work was obligatory.
– Division of labour – age, sex & status.
– Kept people physically fit.
– One feels proud due to achievement through work.
– Work as a means of basic needs.
– Brought people to share talks and media of instruction.
(c) i) Causes of unemployment in Kenya today:
– High population. –
– Inappropriate education system rapid growth in labour force.
– Industrial seasonality.
– Job selectivity.
– Skill imbalance.
– Unappropriate technology.
– Shortage of foreign exchange.
– Unfavourable terms of trade.
– Mobilisation of national resources
– Discouragement from white collar jobs
– Technical education
– N.Y.S
– Informal sector – Jua Kali
– 8-4-4
3 (a) Why divorce is common in East Africa today:
– Unfaithfulness
– Long separation – job opportunities
– Drunkenness
– Cruelity
– Feminist liberation
– Random choice of partners
– No room for polygamy
– One who earns can manage without a husband
– Lack of parental consultation
– Couple break marriage due to hearsay
– Individual affairs
– No go-between hence reconciliation after disagreement
– Permissiveness
– If dowry is not fully paid.
(b) Why was divorce not common in African traditional community:
– Dowry acted as cement
– Divorce not allowed – marriage was permanent
– Was a communal affair
– Both parents consulted
– Women substituted for second marriage
– Women were subordinate
– Took place at a mature age
– Unfaithfulness was not there and if, then one was given severe punishment.
– Always a go-between in all marriages.
(c) Possible solutions to the above problems:
– Partners to pray.
– Forgive each other as Jesus advocated for love and forgiveness.
– Marriage counsellors.
– Monogamy should be upheld to avoid divorce that occurred because of polygamous marriages.
– Should avoid immorality.
– Couples to adhere to their oaths.
– Couples to stay together.
– Both were called by their names by God.
– Both were called to serve God.
– Both were called to be leaders of their people.
– Both were to be prophets to the Israelites.
– Both were called to be settling disputes among individuals or groups.
– Both were away from their home by the time they were called.
– They were to lead people in worship & prayer.
– Moses was sent to Egypt while Samuel was sent to Eli by God.
– Moses was herding animals while Samuel was ministering unto the Lord.
– Moses received the call in the wilderness while Samuel received the call at Shiloh staying with priest Eli.
– God appeared to Moses in a vision of burning bush but to Samuel in a dream.
– Samuel was young & unmarried but Moses was mature & married.
(b) Israelites demanded for a king because:
– Samuel’s sons had failed as leaders due to their being corrupt.
– Israelites wanted to be equal to other nations.
– Wanted a king to lead them to war against philistines.
– Wanted a stable hereditary leadership.
– Needed a human leader with national authority.
– Wanted a political government for law & order.
(c) Ways in which leaders of nations misuse their positions today:
– Taxing citizens heavily.
– Practicing tribalism.
– Grabbing fertile pieces of land from their subjects.
– Harassing religious leaders.
– Murdering their political opponents.
– Suppressing weaker nations.
– Imposing his religion (Islam) to all citizens.
– Detaining people without trial.
– Misusing public funds.
5 (a) Relate the story of the man born blind:
– Jesus saw a man blind from birth.
– His disciples asked him “Rabbi” who sinned, this man or his parents, that he was born blind.
– It was not that this man sinned or his parents, but that the work of God might be made manifested in him.
– He must work of him who sent me, while it is day, night comes when no one can work.
– Jesus said, I am the light of the world.
– Jesus spat on the ground and made clay of the spittle & anointed the man’s eyes with the clay.
– Told him to go & wash in the pool of Siloam .
– He went & washed & came back seeing.
– People doubted his identity.
– He confessed he was the one (blind man).
– He was asked how his eyes were opened.
– He answered, the man called Jesus made clay & anointed my eyes & said to me “Go to Siloam & wash, so I went & washed & received my sight.
– The pharisees said “This man is not from God, for he does not keep the sabbath”
– He was again asked to testify about the man who healed – He said, he is a prophet
– The parents were also asked if he was their son.
(b) Lessons Christians can learn from this miracle:
– The suffering of man gives Jesus an opportunity of showing the glory & the power of God on earth.
– By working on the Sabbath day Jesus meant to show us that there is no limit of day or time for doing god’s work.
– The use of spittle shows us that Jesus was keeping conformity with the curative methods & customs of the Jews of his time.
– Obedience to god’s will brings us remarks.
– The account of this healing also show us the gradual development of faith in the disciple of Jesus
– Jesus affirms that those who might reject his healing are spiritually blind.
(c) Give three other miracles performed by Jesus:
– Jesus cast out the spirits of the unclean demon at Carpenaum – Feeding of five thousand
– Raising of Jairus daughter – Transfiguration
– Jesus calms a storm – Healing of a paralysed man
– Raising a window’s son at nain – Healing of centurion’s servant
– Unexpected catch of fish – Healing of ten lepers
– Healing a man full of leprosy – Heals a man possessed by demons
– A child seized by convulsing demon – Jesus, son of a virgin without a father.
CHRISTIAN RELIGIOUS EDU. II
PART 1
telling the truth. 5mks
CHRISTIAN RELIGIOUS EDUCATION II
PART 1
MARKING SCHEME.
– The story of resurrection was fore told by women, the disciples being Jews thought that it was idle tale
from women
– The disciples lacked faith and understanding, they had not understood, Jesus when he told them about
his resurrection.
– Their concept of a messiah was not a suffering Messiah, but a victorious one.
– Jesus helplessness during the arrest and crucifixion ruled out any possibility of resurrection.
– Conflicting stories confused them. Some were saying that Jesus arose, others said that the apostles stole
the body
– Events leading to his death, denial by Peter, betrayal by Judas made the disciples to question his
messiahship.
– Things happened so fast, death, burial, resurrection, too much for human mind to comprehend.
– The disciples had witnessed the death and the burial of Jesus hence convinced that he was dead / gone
completely 5mks
– So as to receive a reward from the father
– Others do forgive us
– God is perfect and Christians should be like him and that is why Christians should forgive.
5mks
3.- During the temptations.
– During transfigurations
– During the feeding of the 5 thousand
– During the pass over (prayer on the Mt. Of Olives garden of Gethsemene)
– On the cross 5mks
– God is transcendent ie beyond human beings (who is in heaven)
– God is holy and worthy of worship (hallowed be thy name)
– God is eminent (near)
– Giver and provider ( give us our daily bread)
– God is protective (protects us from devil)
– God is forgiving, merciful and compassionate (forgive us our sins.)
– God delivers and deliberates (deliver us from evil)
– God is glorious (for thine is the glory)
– God is powerful (for thine is the power)
– God is eternal (everlasting) 5mks
– True commitment involves suffering , Lk 9:57 – 62 suffering brings salvation and redemption’s).
– Choosing eternal life involves suffering Mt 8:34 – 38 (leads one to heaven)
– Christ suffered hence Christians should suffer to emulate his mode of life
– It strengthens faith and develops endurance.
– Endurance manifests the glory of God
– Following Christ means self – denial and carrying the cross 5mks
– Could inherit
– Could be told the secrets of the community
– Could join adults
– Could become a worrior 5mks
– Enabled people to appease the ancestors
– Enables people to normalize life (life has to go on)
– Enabled people to bid farewell to the departed.
– United people (both the living and the dead) 5mks
8.- Inheritance
– Provision of labour
– Accumulation of wealth
– Enhancing ones social status
– Helping parents at old age
– Carry on with the lineage
– Sign of protection / security 5mks
– Christianity condemns it
– Medical reasons
– Modern education
– Modern ways of life 5mks
– Africans use their language
– Africans have an opportunity to become leaders
– Africans use local tunes and instruments
– Africans generate finance locally
– Africans are led by fellow Africans. 5mks
– Must be willing to take risks and self – sacrifices
– He must speak with authority
– Must be righteous
– His prophecies must be fulfilled
– Must be fearless 5mks
12.- There were no white collar jobs
– No paid jobs
– All aspects of life were integrated
– There was division of labour
– People accepted and appreciated any kind of work
– There was no need for training or professional skills/ no specializations
– No corruption / evils that can cause unemployment. 5mks
13.- Children are gifts from God
– Children should not be exploited
– Should be loved and taken care of
– Children are not objects, they are in a state of development physically, socially, mentally and morally.
– A child made to labour at the expense of his freedom to a better training employment will hate whoever caused this inconvenience when he grows up
– Children should be considered as human beings who are supposed to enjoy same rights and priviledges. 5mks.
– Insulting deity
– Curse
– Natural causes / old age
– Capital punishment. 5mks.
– Jesus was Lord
– Jesus was the son of God
– Jesus was Christ
– Jesus was from Nazareth
– Jesus had divine/ human nature
– Jesus was sent by God to work miracles
– Jesus conquered death
– Jesus ascended into heaven
– Holy spirit is a gift from Jesus
– God had made Jesus both Lord and Christ
– Jesus is a descendant of David
– Jesus death and resurrection was a fulfilment of prophecy.
– Jesus was exalted and seated at the right hand of God. 5mks
16.
– Good news spread to the gentile world.
– Persecution of Christians decreased / hence increase in Christians
– Paul wrote letters of advice and encouragement to Christians
– Helped to set up structure of the church
– Spelt out the relationship between the church and the state
– Set a model for other Christians
– Defended the gospel against attacks
– Expanded new faith
– Interpreted Christian doctrines
– He became an apostle hence spread the good news 5mks
17.
– Chosen one of God / anointed / Messiah
– Will be a good shepherd
– Pleasing to God
– Gods spirit is in him
– Man of justice
– Patient, tolerant, endurance
– Humility/ non violent / weaker / gentle
– Courageous
– Righteous
– Liberator from oppression
– Knowledgeable, ready to learn, teacher
– God is glorified in him/ reflects Gods glory 5mks
18.
– Organize church services
– Incharge of offering sacrament
– Run church affairs
– Organize finances in the church
– Settle disputes among Christians and solve any problems that would arise
– Officiate in matters of marriage baptism and burial. 5mks.
19.
– Escape frustration
– Influence from others / peer pressure
– Curiosity
– Commercial advertisements
– Idleness
– Search for identity – showing off / a feeling of self importance.
– Prevention / cure of diseases. 5mks
20.
– For procreation
– Strengthening social relationship
– Get permission for legitimate use of sex
– In obedience to gods command and ancestors
– To avoid temptation of prostitution
– Acquire status in the society. 5mks
CHRISTIAN RELIGIOUS EDUCATION II
PART II
become a king 5mks
offered by Paul. 15mks
hope given by Jeremiah and Ezekiel to the exiles 15mks
CHRISTIAN RELIGIOUS EDUCATION II
PART II
MARKING SCHEME.
1.a. To be like the other nations surrounding them
– Wanted a viable king instead of their unseen king.
– Needed an army leader to inspire his people to rebel against their oppressors who had become more powerful and technologically more advanced than them.
– Needed a king to lead them to war.
– Samuel had grown old and his sons whom he had appointed to be judges for Israel did not walk his
ways / they had become corrupt and accepted bribes and prevented justice.
– The King will take their sons and make themselves with his chariots / make them run infront of his
chariots
– Will take their daughters to be performers and cooks and bakers
– Will take the best of your fields and vineyards and give them to his attendants.
– Take a 1/10 of their grains and vintage and give them to his attendants
– Will take their maidservants and menservants and best of their cattle for his own
– Will become his slaves.
Significance.
choose the youngest.
distribution of food their widows were being discriminated because they were not pure Jews.
Solution: Paul appointed seven deacons to be responsible for the distribution of food so that
everybody was cartered for.
of Peter, others followed Paul because he was the founder of the church at Corrinth.
Paul was unhappy with these divisions and he adviced them to be united since the church is led by the power of the holy spirit. It was not the cleverness of the preacher that mattered, but all preached about Jesus who suffered and had been crucified. The personalities they rallied behind were messengers of God. Christ died for everybody. The should avoid dividing Christ into groups.
iii. Idolatry: Some Christians were eating meat offered to idols. These were the ones who had strong
faith and knew idols were powerless such actions misled others who were weak in faith. Paul that
enlightened Christians were free to buy and eat meat offered to idols but for the sake of weak
Christians they were to refrain from the practice lest they led the weak ones astray.
– He advised Christians to keep away from idol worship so as to avoid being joined to the actual idol.
iv Spiritual gifts: Some Christians thought speaking in tongues was great gift and started boasting about
it, this made other believers with other gifts to dry and prove there was the best and this created
disunity among the Christians.
Solution: Paul discouraged them from boasting and reminded them that all these gifts come from God and were to be used for strengthening the church and the common good of believers. He urged them to aspire for the greatest gift of all which is love.
Christians in corinth grouped themselves according to their status in society hence an abuse to the Lords supper.
– The rich ate plenty of food and got drunk while the poor watched. This made the Lords supper
loose its meaning and were concentrating more on social status.
– Purpose of Lords supper was for all to come together as believers to share the Lords supper.
– It reminded them of great love Jesus had for them by dying on the cross.
Solution: They were to approach Lords supper with honour and respect in order to avoid Gods
judgement.
created different feelings among them.
– Paul confirmed the resurrection of the body as proved by the fact that Jesus rose from the dead and
appeared to his disciples.
2b. Causes of disunity in the church today.
Solution: All should have a call to be leaders in the church and should not aspire to show off.
Need purity of their hearts.
Solution: Church funds should be accounted for and tabled so that all believers could know
how their funds were used.
iii. Backbiting: Some leaders backbite others thinking that they are better preachers and have many followers.
Solution: What matters is your faith in Christian but not fame. Since all are preaching the same
message.
Solution: Should give the congregation the freedom to offer what they want without dictating.
Solution: Each church to set their own priorities and not compete with other churches.
Solution: all are equal and should mix freely since they are all in the church for one purpose.
vii. Political influence.
3 a. Causes of high incidences of divorce in our modern society.
– Adultery and unfaithfulness / Extra marital affairs
– Childlessness / impotence / infertility
– Difficult and handicapped children
– Separation due to work/ careers, may lead others to divorce their wives
– Poor communication
– Finances: If there is no proper budgeting or open discussion about finances this can lead to
divorce.
– Level of education when one has higher education than the others, defending on how they handle
it may lead to inferiority / superiority complex hence divorce.
– Cultural differences.
– Impotence.
– Diseases eg. STDs
– Domestic violence
– Religious differences.
1 mark for mention
2 mark for elaboration (10mks)
– Become social misfits in the society
– Sexual un-fulfilment
– Psychological torture which can lead one to committing suicide
– Financial problems especially if one was not working and was relying on the other one.
– Jealousy – when you see other couples together
– Children lack both parental love
– Bitterness towards the other party can lead one party to kill the other.
– Children might seek other sources of love
– Lack of trust – you wouldn’t trust anyone again
– Promotes homosexuality / lesbianism
– Psychological stress leading to insanity / suicide
– Promotes diseases eg. multiple personality disorder.
– Makes children hate one parent or be against them because of influence from other parents
– Deterioration in physical health.
– Initiation introduced the youth virtually to the life in the community.
– Initiate became a member of a specific age group
– The initiate was allowed to participate in various responsible roles in society
– Initiation ceremony allowed communion with ancestors to take place
– The rites enabled the society to select future age-group leaders
– The rites acquainted the initiates with the rules and regulations regarding the social relationships
between men and women.
– After initiation, the parents of the initiates were promoted to higher social status in society.
– During and immediately after initiation, the initiates were temporary separated from other people
and they lived either in fields forest or in other specially prepared houses away from their homes.
– Initiates went through a period of withdrawal from society, during which they received secret
instructions before they were allowed to rejoin their relatives
– It appears the initiates experienced the process of dying and being reborn.
– Integration into their families meant that they were new members with new personality traits
– They cast off their childhood and become adults, in some societies they acquired new names.
– Introduction to adult life meant the initiates were allowed to share in privileges and duties of the
society. Ie Allowed to marry and acquire property.
– Initiation prepared the youth in matters of sexual life, procreation and other domestic roles
– Initiation rites were educative. They marked the beginning of acquiring society, wisdom which is
hidden from the youth.
– Initiates learn to endure pain and hardships live with one another, obey their seniors.
– Accept their present state which resulted from their disobedience, but God would need them
– Make new life for themselves in babylon by building houses, settling down, planting gardens,
marrying and having children Jer: 29: 4 – 6.
– Not to allow themselves to be destroyed or rebel against city and its inhabitants
– Encouraged to work for the good of the rulers and people in babylon and pray for their prosperity
so that they may also prosper Jer. 29:7.
– Not to listen or be influenced by false prophets or future tellers.
– That God would gather His people and bring them back to their land.
– The remnant will be restored and live in prosperity and peace.
– During their return God would guide them as a father or as a shepherd guides his children or flock
– Descendant of king David would be enthroned as king and would rule them with justice forever
(Jer. 23: 5 – 6; Ez. 34: 23 – 24)
– Jerusalem would be rebuilt and would be a source of Joy and pride (Jer 30: 18 – 22)
– Jeremiah bought a piece of land in Jerusalem to signify that exiles would return to Jerusalem and be
able to buy fields there (Jer: 32:36 – 44).
– Ezekiels call to repentance was because God does not take pleasure in the suffering of a sinner
(Ez 18:23)
5b. – Must speak the truth regardless the consequences
– Be ready to suffer for the truth.
– Set a good example to the people he is handling / others
– Must have a call from God
– Should not expect praises from people
– Must not be money conscious
– Must deliver the message (true) to the people as directed by God
– Should think of others before himself / herself spirit (love, joy, peace)
– Should not be an hypocrite.
– Alcoholics suffer depression and they are miserable prov. 23: 29-30.
– Alcoholics cause trouble because they engage in violence, suffer from illusions and hallucinations
– Wine makes a person incapable of thinking clearly (hos 4:11)
– Isaiah condemns people who spent their time drinking ( is. 5:11 – 12)
– Wine leads people astray (prov 20:11)
– Wine is a gift from God (Deutro. 7: 13)
– Paul speaks against drunkenness (Eph 5: 18) Romans 13:13: 1cor 5:11)
– Wine like all Gods creation is a gift from God and is good but it becomes bad if misused.
6.b
– Escape frustration / release tension
– Influence from others
– Curiosity (to know the effects it has
– Due to advertisement / influence from advertisement
– Idleness
– To show off / prestige
– For pleasure
– Better digestion especially wine
– For social status.
CHRISTIAN RELIGIOUS EDUCATION III
PART I
CHRISTIAN RELIGIOUS EDUCATION III
PART II
(b) What was Jeremiah’s understanding of suffering? (7 mks)
(c) What is the Christian understanding of suffering today? (5 mks)
(b) How was death understood in African Traditional community? (8 mks)
(8 mks)
(b) Explain the areas of ecumenical co-operation among churches in Kenya today?
(9 mks)
(c) Explain the effects of translating the Bible into local African languages. (8 mks)
(b) What is the relevance of God’s promises to Christians today? (8 mks)
(b) Explain in detail why a Christian should work. (8 mks)
(c) What are the effects of alcoholism on career? (8 mks)
CHRISTIAN RELIGIOUS EDUCATION III
MARKING SCHEME I
(i) Stealing.
(ii) Murder.
(iii) Following other gods.
(iv) Committing adultery.
(v) Perjury – cheating especially in Law Courts.
(vi) Burning incense to Baal.
(vii)Oppression of the alien, fatherless and widow. (5 x 1 marks)
round.
(Any 5×1 = 5 marks)
(Any 5×1 = 5 marks)
(Any 5×1 = 5 marks)
(5×1 = 5 marks)
(vii) He was a man of great faith. (Any 5×1 = 5 marks)
(vii) Jealousy. (Any 5×1 = 5 marks)
(Any 5×1 = 5 marks)
(vii)Concern for others shown through sharing.
(viii)Respecting the rights of others as defined by rules and regulations.
(Any 5×1 = 5 marks)
CHRISTIAN RELIGIOUS EDUCATION III
PART II
MARKING SCHEME
(II)
The consequences of sin:
(i) Adam and Eve were expelled from the Garden of Paradise/Aden where they lived under God’s great
care.
(ii) Man no longer could communicate with his Creator, for the communication was broken.
(iii) Man and woman became ashamed of their nakedness or a feeling of guilt resulted.
(iii) Sex, which was blessed by God, became a shameful act.
(iv) Life became a matter of struggle for man now has to eat from his sweat or toil to survive.
(v) Work became an unpleasant engagement.
(vi) Man was to populate the world with his offspring. However child bearing became a fearful and painful
experience.
(vii)The woman became subordinate to man because she has to do his will.
(viii) Man was to struggle against hostile nature full of thorns/hardship.
(ix) Sin spread all over the world (Gen. 4-11).
(x) Man struggled to reach the Creator with no success.
(xi) Death resulted. (Any 9×1 = 9 marks)
(b) Jeremiah’s understanding of suffering:
(vii) God shared his agony of suffering when his people rejected Him and persue evils.
(viii) The innocent could suffer not because of punishment from God as the Israelites believed but due to existence of evil.
(ix) After the suffering, those who accept it in the right spirit, a great era of great joy will replace it. Judgement and suffering of God’s people keep a ray of hope.
(Any 7×1 = 7 marks)
(vii) It is in this suffering that Christians share in the glory of God through Jesus Christ.
(viii) When Christians suffer, they witness to Christ in the world.
(ix) Suffering can be as a result of social, political, moral and economic situations surrounding the Christian community.
man with God – direct communication between man and God (e.g. the cutting of the temple
curtain).
(viii) The Roman soldier at the time of Jesus’ death confessed that Jesus was surely the son of God.
(ix) The death symbolized the day of God’s judgement and the beginning of a new age (e.g. the criminals crucified with Jesus and the dark that covered the whole world at the time of his death).
(x) Jesus is both the suffering servant Messiah and a universal Messiah.
had already been saved and incorporated in the risen Lord. (Any 10×1 = 10 marks)
(viii) Today the church helps the government in preparation of C.R.E. curriculum,
syllabuses and text books.
(c) Effects of translating the Bible into local African languages:
(8×1 = 8 marks)
(8×1 = 8 marks)
PART 1
CHRISTIAN RELIGIOUS EDU. IV
PART 1
MARKING SCHEME
Any 5 pts 1×5=5mks
Any 5 points 1mk each = (5)
– Provision of fair tax system.
Any five 5×1 =5
Any five pts 5×1=5
– Miracles – Tongues
– Healing – Decrement of spirits
Any 5 points 5×1 =5
– Sharing – Communal work
– Marriage – Virtues
– Children – Religious beliefs and practices.
– Roles
– Observation of social norms. Any 5pts 5x = 5
Any other relevant point 5×1=5
Any five points 5×1=5
– Jesus is merciful to the repentant sinners. Any 5 pts 5×1=5
confinement.
Any 5 pts 5×1=5
Any 5×1=5
– Remaining unmarried to serve God.
– The claim by some Christian to have received a call to lead a celibate life.
– The claim by some Christians to have married Jesus and thus not accepting matrimonial relationships.
– Some church leaders are required not to marry eg Catholic Priest, bishop pope.
– Some Christian choose to devote all their time in serving the community and so don’t marry eg
catholic nuns.
Any 5×1=5
– African leadership/controlled by Africans
– Member were mostly local people
– More allowances are given for the integration of African traditions into the church.
– Emphasis in on spiritual experience
– They all confess Christ as saviour and lord.
– They are Christian churches
– They use local language in their worship
– Emphasis is on church as community closer communities.
Any 5×1=5
– By over indulging in alcohol / drugs
– By indulging in immoral practices some of prostitution, sex tourism, extra marital sex.
– Use of wealth in gambling which might lead to loss of it.
– By buying luxuries e.g expensive clothes, cars which are not necessary
– Using wealth to frustrate – exploit others
– Using wealth to bribe to get out of problems
– Using wealth to buy positions, power status, votes or get employment.
– Use wealth to show off.
Any other relevant 5×1=5
– Disobedience to the will of God (Adam and Eve)
– Temptation by satan (Adam and Eve yield)
– Desire for worldly glory (the tower of Babel) or pride.
– Human weakness/ violence / drunkenness
– Jealousy /rivalry (as in the case of Cain and Abel)
– Anger (Cain)
– Lack of self control/lust
Any 5 pts 5×1=5
CHRISTIAN RELIGIOUS EDUCATION IV
PART II
ancestors. (14 mks)
(11 mks)
CHRISTIAN RELIGIOUS EDU. IV
PART II
MARKING SCHEME.
Q1. The teaching of Jesus on the role of the holy spirit.
Any 9 points @1mk= 9mks
– Their evangelists are inspired by the Holy Spirit to preach.
– Their evangelists preach with power, courage and boldness.
Any 8 ponits @ 2mks = 16 mks
Q 2. a) The call of Abraham.
Any 4 pts 2@ = 8mks
Any 6 pts 2mks @ = 12mks
Q.3 a) Activities which took place on the day of the Pentecost .
Any 12 pts @ 1mk = 12mks.
(Mark 8: 34-38)
Any 5 pts 1mk @ = 5mks
Q4. Factors that have affected the traditional African responsibilities to God, Spirits and ancestors.
Any 7 pts @ 2mks = 14mks.
Any 11 pts @ 1mk = 11mks.
Q5. Why Josiah`s reforms were necessary.
Any 4 pts @ 2mks = 8mks
Any 6 pts @ 2mks = 12mks.
Any 5pts @ 1mk = 5mks
Q6. a) How a persons work is another s leisure activity
Any 5 pts @ 2mks = 10mks
Any 7 pts @ 1mk = 7mks
Any 6 pts @ 1mk = 8mks
CHRISTIAN RELIGIOUS EDU. V
PART I
CHRISTIAN RELIGIOUS EDU. V
PART I
experiences of life.
– To present abstract and spiritual ideals in a simple way to help his heavens retain them.
– It robs the couple the opportunity to live together, develop closeness, etc and builds a meaningful
relationship.
– Marriage ceases to serve the purpose
– It was intended for companionship and partnership
– It stretches man’s resources
– It can also cause sexual strain and unfaithfulness which may lead to concubinage.
– Physical strain eg house work duties for man and woman forced to do duties of a man.
– Separating damages children who need to grow up seeing both parents.
PART II
the traditional Jewish attitudes towards the poor and the despised. (8mks)
(c) Show the importance of Jesus’s miracles with reference to his personality and ministry. (8mks)
PART II
(Hosea 2:2-13)
– Hosea’s broken relationship symbolised God’s relationship with unfaithful Israel in Idolatry.
(Hosea 1 –2)
– Hosea emphasised that the covenant law forbade yet Israel had assumed/ignored the prohibitions.
– Hosea condemned Baal worship in bull/calf forms and pronounced judgement, punishment on idol
worshippers.
– Hosea prophesised that just as Gomer was to wait to resume her marriage relationship with her
husband, Israel must be punished before she is restored to favour. (any 5 x 1 = 10mks)
(b) ISAIAH
– He held that idols are not gods, but were works of human hands, thus powerless.
– He challenged the nations to prove that their gods had been able to announce plan in history and
carry it through.
– Isaiah ridicules idol worshippers by making fun of the idol making industry.
– Isaiah proved that idols are powerless to save people.
– By contrast Isaiah emphasised that there is one God alone creator of all things (Isaiah 43:10) (Any 5 x 1 = 5mks)
(b) Modern forms of idolatry that threaten Christianity today.
– Desire for power
– Status
– Desire for material things
– Love for money
– Love of pleasure/sex
( For identification 5 x 1 = 5mks
(for explanation =5 x 1 = 10mks)
congregation.
– Taught formal education to the people.
(Any 10 x 1 = 10mks)
(b) Reasons why Catechists succeeded.
– They had the initiative to lead others
– They used the African language, own language as a medium of expression
– They were well equipped with the knowledge/message
– They understood the Bible better than the other local people in their areas.
– They were aware of local customs of the people /found it easier to preach/move.
– They were strong and steadfast in their faith.
(Any 5 x 2 = 10mks)
(c) Ways in which the missionaries and government have improved Education in Kenya.
– Supervision of schools/Education
– Training of teachers
– Provincial personnel to Education trustees
– Give grants to schools/aid schools
– Setting up Education commission/review the role of education in the country.
– Setting standards e.g. uniform
– Raising the level of education by building institutes of higher learning.
– Missionaries started technical training.
(any 5 x 1 = 5mks)
(b) Teachings of prophet Jeremiah on the new covenant.
– The new covenant fulfilled the original play/intention of Sinaic covenant.
Gods law would be written in peoples hearts not on stones.
– Everyone would know God in his own personal knowledge/experience.
– It would involve all mankind(universal) covenant.
– It would include spontaneous forgiveness of sin.
– There will be individual responsibility and retribution.
– The new covenant would be through the promised messiah.
– The new covenant would be sealed by the blood of Jesus.
_ A marriage relationship between God and Israel.
(Any 9 @1mk= 9mks)
(c) How the new covenant differs from the Sinaic covenant.
New Old
– Meant for new Israel
– Meant for old Israel
– Given through Jesus – Given through Moses
– Everlasting – Was broken
– Written in hearts – Written on stones
– Individually punished – Communal/collective punishment
– Sealed by the blood of Jesus
( 6 x 2 = 12mks)
(b) Consequences of divorce in modern society.
– Mental suffering to the couple/parents/children
– Hatred between the family to family/couple/children.
– Divorcees are exposed to the greater sexual temptation leading to prostitution
– Feelings of insecurity
– Poverty/economic constraints.
– Poor upbringing of children (Any 4 x 2 = 8mks)
(c) Five problems that hinder family planning practices in Kenya.
– Disagreement as the number of children a family should have.
– Those on contraceptives might resort to extra – marital relations.
– Fear of side effects that go with contraceptive.
– Poverty and ignorance of family planning methods.
– Traditional beliefs e.g. taboos against taking medicine
– Partners disagree on the methods to adopt for family planning.
(Any 5 x 1 = 5mks)
(b) Four incidences in the life and work of Jesus in which he tried to change traditional
Jewish attitudes towards the poor and the despised.
– Associating with the poor and the despised e.g calling the fishermen and tax collectors to be his
apostles.
– He commended the widows contribution in the Temple
– He ate with sinners e.g. Zachaus, Simon the Pharisee, Sinful woman, and ate in Levi’s house.
– He associated with the Gentiles
– Use of parables in favour of the poor and despised e.g. the good Samaritan.
– He touched and healed the lepers, blind, etc.
– Giving women prominent positions e.g. Mary and Martha.
(Any 6 x 1 = 6mks)
(c) Importance of Jesus miracles
– His miracles revealed his divine power over diseases and nature
– Miracles showed Jesus love/compassion/pity
– They depicted Jesus as caring shepherd
– They revealed Jesus understanding of human weakness.
– They proved Jesus was the son of God.
– They manifested that the kingdom of God was present in Jesus
– They showed that Jesus had power over evil work e.g cure of the demoniac.
(Any 5 x 2 = 10mks)
(b) How Law and order is maintained in Kenya.
– Courts administer justice to protect the offended.
– Fear of God (supreme) makes people orderly
– Customary/Islamic laws govern issues related to marriages/Land inheritance, etc.
– The youth are instructed on the social norms.
– Offenders are punished to teach them respect for the law.
– People today still fear curses/wrath of ancestors.
– Rites of passages/kinship system is still upheld hence regulate human behaviour.
– Oaths are still administered to unveil prove unknown truth to maintain justice.
(Any other relevant point 7 x 2 = 14mks)
(c) Forms of punishment.
– Fines
– Punishment e.g exile
– Mob Justice/beatings
– Detention
– Imprisonment
– Canning/strokes (Any 6 x 1 = 6mks)
CHRISTIAN RELIGIOUS EDUCATION VI
PART I
CHRISTIAN RELIGIOUS EDUCATION VI
PART II
Israel. 10mks
5mks
CHRISTIAN RELIGIOUS EDUCATION VI
PART I
MARKING SCHEME.
1.Characteristics in making a covenant.
Any 5pts x 1 = 5mks
Any 5pts x 1 = 5mks
Any 5pts x 1 = 5mks
Any 5pts x 1 = 5mks
Any 5pts x 1 = 5mks
Any 5 x 1 = 5mks
Any other relevant point. any 5 x 1 = 5mks
Any other relevant point 5 x 2 = 5mks
Science schemes of work for standard __7_____TERM___1___YEAR________
WEEK | LESSON | TOPIC | SUB-TOPIC | OBJECTIVES | ACTIVITIES | RESOURCES | REFERENCES | REMARKS | ||
1
2 |
1 | The
circulatory system
|
Parts of circulatory system | By the end of this topic the learner should be able to identify the parts of the circulatory system. | – Discussion
– Explanation – Demonstrating diagrams |
– Chart
– Photographs Diagrams from the book |
-SCIA – 7 pg 2
-TG – 7 pg 2 -PSC-7 PB pg2 -TG-7 pg2 |
|||
2 | The heart | By the end of this topic the learner should be able to identify and name the parts of the heart.
|
– Discussion
– Explanation – Demonstrating diagrams – Observation |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 2–4
TG – 7 pg 2 -PSC-7 PB pg3 -TG-7 pg2 |
|||||
3 | Blood | By the end of this topic the learner should be able to identify the component of the blood
|
– Discussion
– Explanation – Demonstrating diagrams – Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 5
TG – 7 pg 7 -PSC-7 PB pg5 -TG-7 pg |
|||||
4 | Blood vessels | By the end of this topic the learner should be able to identify and describe a blood vessels and its function. | – Drawing
– Explanation – Demonstrating diagrams |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 6
TG – 7 pg 3 -PSC-7 PB pg6 -TG-7 pg4 |
|||||
5 | Functions of the heart | By the end of this topic the learner should be able to identify function. Of the heart | – Discussion
– Explanation – Demonstrating diagrams – Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 7
TG – 7 pg 4 -PSC-7 PB pg6 -TG-7 pg4 |
|||||
3 | 1 | Composition of blood | By the end of this topic the learner should be able to describe white blood cells as a blood components and its function. | – Discussion
– Explanation – Demonstrating diagrams – Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg8
SCIA – 7 pg 7 TG – 7 pg 4
|
||||
2 | The plasma | By the end of this topic the learner should be able to describe plasma as blood components and its functions. | – Discussion
– Explanation – Demonstrating diagrams |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 8
TG – 7 pg 8 -PSC-7 PB pg4 -TG-7 pg5 |
|||||
3 | Red blood cells | By the end of this topic the learner should be able to identify and describe red blood cell as blood components and its functions. | – Discussion
– Explanation – Demonstrating diagrams – Drawing |
Photographs and charts on
The parts of blood circulatory system
|
SCIA – 7 pg 4-8
TG – 7 pg 5 -PSC-7 PB pg8 -TG-7 pg5 |
|||||
4 | White blood cells | By the end of this topic the learner should be able to identify and describe white blood cells as blood components and its functions. | – Discussion
– Explanation – Demonstrating diagrams – Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 8
TG – 7 pg 5 -PSC-7 PB pg9 -TG-7 pg6 |
|||||
5 | The platelets | By the end of this topic the learner should be able to identify and describe platelets as blood components and its functions. | – Discussion
– Explanation – Demonstrating diagrams
|
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 8
TG – 7 pg 5 -PSC-7 PB pg9 -TG-7 pg6 |
|||||
4 | 1 | Blood vessels | By the end of this topic the learner should be able to describe the structure and functions of blood vessels | – Discussion
– Explanation – Demonstrating diagrams – Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 8
TG – 7 pg 7 -PSC-7 PB pg9 -TG-7 pg6 |
||||
2 | Arteries | By the end of this topic the learner should be able to identify arteries as parts of blood vessels and their functions. | – Discussion
– Explanation – Demonstrating diagrams – Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 8
TG – 7 pg 6 -PSC-7 PB pg9 -TG-7 pg7 |
|||||
3 | Veins | By the end of this topic the learner should be able to identify veins as parts of blood vessels and their functions. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 7-9
TG – 7 pg 6 -PSC-7 PB pg9 -TG-7 pg6 |
|||||
4 | Capillaries | By the end of this topic the learner should be able to do a identify capillaries as parts of blood vessels and their functions. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Photographs and charts on
The parts of blood circulatory system
|
SCIA – 7 pg 8-10
TG – 7 pg 6 -PSC-7 PB pg11 -TG-7 pg7 |
|||||
5 | Structure function of heart | By the end of this topic the learner should be able to describe the structure and function of the heart
|
– Discussion
– Explanation – Demonstrating diagrams Note taking |
Photographs and charts on
The parts of blood circulatory system |
SCIA – 7 pg 7-10
TG – 7 pg 7 -PSC-7 PB pg8-12 -TG-7 pg6 |
|||||
5 | 1 | Drugs | Drugs | By the end of this topic the learner should be able to explain the meaning of drugs | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Tobacco
Cigarette Medicine Tea Coffee Beer bottle |
SCIA – 7 pg 8
TG – 7 pg 7 -PSC-7 PB pg -TG-7 pg |
|||
2 | Drug misuse | By the end of this topic the learner should be able to explain the meaning of drug misuse. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Tobacco
Cigarette Medicine Tea Coffee Beer bottle
|
SCIA – 7 pg 8-10
TG – 7 pg 2 -PSC-7 PB pg11 -TG-7 pg |
|||||
3 | Meaning of drug abuse. | By the end of this topic the learner should be able to explain the meaning of drug abuse. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Tobacco
Cigarette Medicine Tea Coffee Beer bottle |
SCIA – 7 pg 11-12
TG – 7 pg 7 -PSC-7 PB pg13 -TG-7 pg8 |
|||||
4 | Commonly abused drugs
|
By the end of this topic the learner should be able to identify and describe the commonly abused drugs. Mild | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Tobacco
Cigarette Medicine Tea Coffee |
SCIA – 7 pg 13-20
TG – 7 pg 3 -PSC-7 PB pg15 -TG-7 pg7 |
|||||
5 | ‘’ | By the end of this topic the learner should be able to identify and describe the commonly abused drugs. (narcotic) | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Tobacco
Cigarette Medicine Tea Coffee |
SCIA – 7 pg 15-22
TG – 7 pg 8 -PSC-7 PB pg 17 -TG-7 pg9 |
|||||
6 | 1 | Effect of drug abuse
health |
By the end of this topic the learner should be able to describe health effects of drug abuse. | – Discussion | Tobacco
Cigarette Medicine Tea
|
SCIA – 7 pg 16-22
TG – 7 pg 8 -PSC-7 PB pg 20 -TG-7 pg13 |
||||
2 | Social effect | By the end of this topic the learner should be able to describe social effect of drug abuse | – Explanation | Tobacco
Cigarette Coffee Beer bottle posters |
SCIA – 7 pg 17
TG – 7 pg 11 -PSC-7 PB pg20 -TG-7 pg12 |
|||||
3 | Myth of HIV AND AIDS | By the end of this topic the learner should be able to describe and dispel myths about HIV and AIDS | – Demonstrating diagrams | Poster
Pictures Charts |
SCIA – 7 pg 26
TG – 7 pg 11 -PSC-7 PB pg30 -TG-7 pg13 |
|||||
4 | Misconception s
About HIV/AIDS |
By the end of this topic the learner should be able to do a explain and dispel misconception about HIV and AIDS | Note taking | Poster
Pictures Charts |
SCIA – 7 pg 27
TG – 7 pg 12 -PSC-7 PB pg30 -TG-7 pg |
|||||
5 | Care and support of people infect by HIV | By the end of this topic the learner should be able to care and support people living with HIV and AIDS
|
– Discussion | Poster
Pictures Charts |
SCIA – 7 pg 28
TG – 7 pg 15 -PSC-7 PB pg31 -TG-7 pg15 |
|||||
8 | 1 | Environment | Environment | By the end of this topic the learner should be able to state and explain the meaning of environment | – Explanation | Poster
Pictures Charts |
SCIA – 7 pg 29-32
TG – 7 pg 15 -PSC-7 PB pg36 -TG-7 pg16 |
|||
2 | Component of environment | By the end of this topic the learner should be able to name and explain major component of environment | – Demonstrating diagrams | Soil
Plants water Charts |
SCIA – 7 pg 33
TG – 7 pg 17 -PSC-7 PB pg37 -TG-7 pg |
|||||
3 | Plants | Interdependence | By the end of this topic the learner should be able to explain the meaning of interdependence. | Note taking | Soil
Plants water Charts |
SCIA – 7 pg
TG – 7 pg 35 -PSC-7 PB pg -TG-7 pg |
||||
4 | In plants | By the end of this topic the learner should be able to identify and describe the interdependence between plants | – Discussion | Soil
Plants water Charts |
SCIA – 7 pg 35
TG – 7 pg 18 -PSC-7 PB pg -TG-7 pg20 |
|||||
5 | Between plants and animals | By the end of this topic the learner should be able to identify and describe the interdependence between plants and animals. | – Explanation | Soil
Plants water Charts |
SCIA – 7 pg 36
TG – 7 pg 16 -PSC-7 PB pg -TG-7 pg16 |
|||||
9 | 1 | Food chain | By the end of this topic the learner should be able to describe and explain what a food chain is. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Soil
Plants water Charts |
SCIA – 7 pg 38
TG – 7 pg 17 -PSC-7 PB pg40 -TG-7 pg18 |
||
2 | Crop pest | By the end of this topic the learner should be able to explain the meaning of crop pest | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Soil
Plants water Charts |
SCIA – 7 pg 38
TG – 7 pg 17 -PSC-7 PB pg41 -TG-7 pg18 |
|||
3 | By the end of this topic the learner should be able to describe the types of crop pest. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Soil
Plants water Charts |
SCIA – 7 pg 40
TG – 7 pg 19 -PSC-7 PB pg43 -TG-7 pg19 |
||||
4 | By the end of this topic the learner should be able identify field pest and explain their effects on crops | – Discussion
– Explanation – Demonstrating chart |
Pest
Weevils Plants Crop |
SCIA – 7 pg 43
TG – 7 pg 19 -PSC-7 PB pg44 -TG-7 pg20 |
||||
5 | By the end of this topic the learner should be able to identify storage pest and explain their effect on crop
|
– Explanation Discussion
– Explanation – Demonstrating chart |
Pest
Weevils Plants Crop |
SCIA – 7 pg 46
TG – 7 pg 21 -PSC-7 PB pg46 -TG-7 pg22 |
||||
10 | 1 | Effects of pests on crops | By the end of this topic the learner should be able to explain the effects of pests on crops | – Demonstrating diagrams | Pest
Weevils Plants Crop |
SCIA – 7 pg 47
TG – 7 pg 23 -PSC-7 PB pg48 -TG-7 pg24 |
||
2 | Control measures | By the end of this topic the learner should be able to explain and identify some crop pest control measures | – Note taking Discussion
– Explanation Demonstrating chart |
Pest
Weevils Plants Crop |
SCIA – 7 pg 52
TG – 7 pg 25 -PSC-7 PB pg56 -TG-7 pg26 |
|||
3 | Animals | Meaning of parasite | By the end of this topic the learner should be able to explain the meaning the of parasites | – Discussion
– Explanation – Demonstrating chart |
Parasite
Tick Plants Crop |
SCIA – 7 pg 53
TG – 7 pg 26 -PSC-7 PB pg54 -TG-7 pg27 |
||
4 | External parasite
|
By the end of this topic the learner should be able to identify and describe the external parasite | – Explanation Discussion
– Explanation – Demonstrating chart |
Parasite
Tick
|
SCIA – 7 pg 54
TG – 7 pg 28 -PSC-7 PB pg60 -TG-7 pg29 |
|||
5 | Internal parasite | By the end of this topic the learner should be able to identify and describe the internal parasites. | – Demonstrating diagrams | Parasite
Tick
|
SCIA – 7 pg 54
TG – 7 pg 25 -PSC-7 PB pg56 -TG-7 pg26 |
11 | 1 | Effects of parasite | By the end of this topic the learner should be able to describe and state the effect of external parasites on livestock. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Parasite
Tick
|
SCIA – 7 pg 54
TG – 7 pg 26 -PSC-7 PB pg56 -TG-7 pg53 |
||
2 | . By the end of this topic the learner should be able to describe and state the effect of internal parasites on livestock. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Parasite
Tick
|
SCIA – 7 pg 55
TG – 7 pg 26 -PSC-7 PB pg57 -TG-7 pg28 |
||||
3 | Control of parasite | By the end of this topic the learner should be able to describe and explain control the internal parasite | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Parasite
|
SCIA – 7 pg60
TG – 7 pg 26 -PSC-7 PB pg68 -TG-7 pg30 |
|||
4 | By the end of this topic the learner should be able to describe and explain control the external parasite | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Parasite
Tick hide
|
SCIA – 7 pg 60
TG – 7 pg 27 -PSC-7 PB pg69 -TG-7 pg28 |
||||
5 | Human intestinal worms | By the end of this topic the learner should be able to describe and explain control the human intestinal worms
|
– Discussion
– Explanation – Demonstrating diagrams Note taking |
Parasite
Tick hide |
SCIA – 7 pg 66
TG – 7 pg 30 -PSC-7 PB pg69 -TG-7 pg34 |
|||
12 | 1 | By the end of this topic the learner should be able to describe and explain control the human intestinal worms
|
– Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
pictures |
SCIA – 7 pg 69
TG – 7 pg 32 -PSC-7 PB pg70 -TG-7 pg335 |
|||
2-5 | Revision | By the end of this topic the learner should be able to revise and answer questions on the topics he/she covered in the term | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
pictures |
SCIA – 7 pg 69
TG – 7 pg -PSC-7 PB pg71 -TG-7 pg |
Science schemes of work
Science schemes of work for standard ___7____TERM___2____YEAR________
WEEK | LESSON | TOPIC | SUB-TOPIC | OBJECTIVES | ACTIVITIES | RESOURCES/ | REFERENCES | REMARKS | |||
1
2 |
1 | Water | Water pollution
|
By the end of this topic the learner should be able to explain the meaning of water pollution | – Discussion
– Explanation – Demonstrating diagrams |
Charts
Pictures Water |
SCIA – 7 pg 59
TG – 7 pg 30 -PSC-7 PB pg60 -TG-7 pg33 |
||||
2 | By the end of this topic the learner should be able to explain ways in which water get polluted | – Discussion
– Explanation – Demonstrating diagrams |
Charts
Pictures Water |
SCIA – 7 pg 60
TG – 7 pg 30 -PSC-7 PB pg64 -TG-7 pg34 |
|||||||
3 | Effects of water pollution | By the end of this topic the learner should be able to describe effect of water pollution on plants | – Discussion
– Explanation – Demonstrating – obsevation |
Charts
Pictures Water |
SCIA – 7 pg60
TG – 7 pg 30 -PSC-7 PB pg65 -TG-7 pg35 |
||||||
4 | By the end of this topic the learner should be able to describe effect of water pollution on animals | – Discussion
– Explanation – Demonstrating |
Resource person | SCIA – 7 pg 60
TG – 7 pg 29 -PSC-7 PB pg65 -TG-7 pg35 |
|||||||
5 | By the end of this topic the learner should be able to describe effect of water pollution on soils | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Water |
SCIA – 7 pg61
TG – 7 pg 31 -PSC-7 PB pg68 -TG-7 pg32 |
|||||||
3 | 1 | Controlling water pollution | By the end of this topic the learner should be able to explain ways of controlling water pollution on plant | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Water |
SCIA – 7 pg61
TG – 7 pg 31 -PSC-7 PB pg69 -TG-7 pg36 |
|||||
2 | By the end of this topic the learner should be able to explain ways of controlling water pollution on animals | – Discussion
– Explanation – Demonstrating |
Charts
Pictures Water |
SCIA – 7 pg 61
TG – 7 pg 32 -PSC-7 PB pg62 -TG-7 pg38 |
|||||||
3 | By the end of this topic the learner should be able to explain ways of controlling water pollution on soils | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Water |
SCIA – 7 pg 62
TG – 7 pg 32 -PSC-7 PB pg67 -TG-7 pg40 |
|||||||
4 | Conserving water | By the end of this topic the learner should be able to describe ways of conserving water by harvesting | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
Pictures Water |
SCIA – 7 pg 62
TG – 7 pg 32 -PSC-7 PB pg67 -TG-7 pg32 |
||||||
5 | By the end of this topic the learner should be able to describe ways of conserving water by water recycling | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
Pictures Water |
SCIA – 7 pg 67
TG – 7 pg 35 -PSC-7 PB pg70 -TG-7 pg43 |
|||||||
4 | 1 | By the end of this topic the learner should be able to describe ways of conserving water by reusing | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
Pictures Water |
SCIA – 7 pg 80
TG – 7 pg -PSC-7 PB pg86 -TG-7 pg |
||||||
2 | By the end of this topic the learner should be able to describe ways of conserving water by using water sparingly | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Water |
SCIA – 7 pg 82
TG – 7 pg 46 -PSC-7 PB pg88 -TG-7 pg43 |
|||||||
3 | By the end of this topic the learner should be able to describe ways of conserving water by mulching and shading | – Discussion
– Explanation – Demonstrating
|
Mulches | SCIA – 7 pg84
TG – 7 pg 43 -PSC-7 PB pg90 -TG-7 pg46 |
|||||||
4 | By the end of this topic the learner should be able to describe ways of conserving water by storing water in dams | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Trip to dam | SCIA – 7 pg
TG – 7 pg 44 -PSC-7 PB pg90 -TG-7 pg43 |
|||||||
5 | By the end of this topic the learner should be able to answer topical question in the topic water | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
Pictures Water |
SCIA – 7 pg 90
TG – 7 pg 45 -PSC-7 PB pg93 -TG-7 pg55 |
|||||||
5 | 1 | Soil | Soil fertility | By the end of this topic the learner should be able to explain the meaning of fertilizers | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Fertilizers |
SCIA – 7 pg 88
TG – 7 pg -PSC-7 PB pg93 -TG-7 pg67 |
||||
2 | Types of fertilizer | By the end of this topic the learner should be able to identify straight fertilizers | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Fertilizers |
SCIA – 7 pg
TG – 7 pg 47 -PSC-7 PB pg94 -TG-7 pg67 |
||||||
3 | By the end of this topic the learner should be able to identify compound fertilizers | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
Pictures Fertilizers |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg95 -TG-7 pg67 |
|||||||
4 | Types of manure | By the end of this topic the learner should be able to identify green manure | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
Pictures Fertilizers Manure |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg95 -TG-7 pg67 |
||||||
5 | By the end of this topic the learner should be able to identify and explain farmyard manure | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Fertilizers Manure |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg95 -TG-7 pg67 |
|||||||
6 | 1 | By the end of this topic the learner should be able to identify and explain how to make compost manure | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Charts
Pictures Fertilizers Manure |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg96 -TG-7 pg67 |
||||||
2 | By the end of this topic the learner should be able to discuss and explain advantages of fertilizer | – Discussion
– Explanation – Demonstrating – |
Charts
Pictures Fertilizers Manure |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg68 |
|||||||
3 | By the end of this topic the learner should be able to discuss and explain disadvantages of fertilizer | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Fertilizers Manure |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg96 -TG-7 pg68 |
|||||||
4 | By the end of this topic the learner should be able to discuss and explain advantages of manure | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Fertilizers Manure |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg97 -TG-7 pg68 |
|||||||
5 | By the end of this topic the learner should be able to discuss and explain disadvantages of manure | – Discussion
– Explanation – Demonstrating
|
Charts
Pictures Fertilizers Manure |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg97 -TG-7 pg68 |
|||||||
8 | 1 | Energy | Sources of electricity | By the end of this topic the learner should be able to indentify different sources of electricity | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Batteries
Cell Dynamo
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg98 -TG-7 pg68 |
||||
2 | Batteries | By the end of this topic the learner should be able to identify and explain batteries as source of electricity | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Batteries
Cell Dynamo
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg100 -TG-7 pg68 |
||||||
3 | Simple electric circuit | By the end of this topic the learner should be able to make a simple circuit using electricity | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Batteries
Cell Dynamo
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg100 -TG-7 pg67 |
||||||
4 | dynamos | By the end of this topic the learner should be able to identify and explain dynamos as source of electricity to | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Batteries
Cell Dynamo
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg102 -TG-7 pg |
||||||
5 | Hydro electric generators | By the end of this topic the learner should be able to identify and explain HEP as source of electricity to | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Visit to HEP station
Chart |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg103 -TG-7 pg |
||||||
9 | 1 | Petrol driven generator
|
By the end of this topic the learner should be able to identify and explain petrol driven generators as source of electricity to | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Batteries
Cell Dynamo Charts Pictures |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg104 -TG-7 pg |
|||||
2 | By the end of this topic the learner should be able to identify and explain wind driven turbines as source of electricity to | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Dynamo
Charts Pictures |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg105 -TG-7 pg |
|||||||
3 | By the end of this topic the learner should be able to identify and explain solar energy(panels) as source of electricity to | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Dynamo
Charts Pictures |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg106 -TG-7 pg |
|||||||
4 | Good and conductors | By the end of this topic the learner should be able to investigate good conductors of electricity | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Dynamo
Charts Pictures |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
5 | Insulators | By the end of this topic the learner should be able to investigate bad conductors of electricity | – Discussion
– Explanation – Demonstrating
|
Batteries
Cell Wires Charts s |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg107 -TG-7 pg |
||||||
10 | 1 | Electric appliance | By the end of this topic the learner should be able to identify electrical appliances used at home | – Discussion
– Explanation – Demonstrating
|
TV
radio Iron box cooker Electric cooker |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg108 -TG-7 pg |
|||||
2 | By the end of this topic the learner should be able to discuss the use of electrical appliances used at home to | – Discussion
– Explanation – Demonstrating
|
TV
radio Iron box cooker Electric cooker |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg109 -TG-7 pg |
|||||||
3 | Safety when dealing with electric appliances | By the end of this topic the learner should be able to discuss safety measures when dealing with electricity (not touching the switch with wet hands) | – Discussion
– Explanation – Demonstrating
|
TV
radio Iron box cooker Electric cooker |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg110 -TG-7 pg |
||||||
4 | By the end of this topic the learner should be able to discuss safety measures when dealing with electricity (not putting wires, stick pencil ) | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Socket
Pencil Wires |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg110 -TG-7 pg |
|||||||
5 | By the end of this topic the learner should be able to discuss safety measures when dealing with electricity (not overloading sockets) | – Discussion
– Explanation – Demonstrating
|
Socket
Pencil Wires |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg111-118 -TG-7 pg |
|||||||
11 | 1 | Lightning and safety measures | By the end of this topic the learner should be able to demonstrate fitting lightning arresters as a safety measure | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Pencil Wires Chart |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg119 -TG-7 pg |
|||||
2 | By the end of this topic the learner should be able to demonstrate avoiding walking in open field when raining as a safety measure | – Discussion
– Explanation – Demonstrating
|
Chart | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg120 -TG-7 pg |
|||||||
3 | By the end of this topic the learner should be able to demonstrate not sheltering under the trees when raining as a safety measure | – Discussion
– Explanation – Demonstrating diagrams |
Chart | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg121 -TG-7 pg67 |
|||||||
4 | By the end of this topic the learner should be able to answer the questions under the topic energy correctly | – Discussion
– Explanation – Demonstrating diagrams Answering |
Chart
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg1222 -TG-7 pg67 |
|||||||
5 | By the end of this topic the learner should be able to answer the questions under the topic energy correctly | – Discussion
– Explanation – Demonstrating
|
Chart | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg123 -TG-7 pg |
|||||||
12 | 1-5 | Revision | By the end of this topic the learner should be able to answer the questions under the topic energy correctly | – Discussion
– Explanation – Demonstrating
|
Chart | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
Science schemes of work
Science schemes of work for standard ___7____TERM___3____YEAR________
WEEK | LESSON | TOPIC | SUB-TOPIC | OBJECTIVES | ACTIVITIES | RESOURCES/ | REFERENCES | REMARKS | ||
1
2 |
1 | Properties of matter | Dissolving solids in water
|
By the end of this topic the learner should be able to identify solids that do not dissolve in water. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Water , nail, coin, chalk wood, plastic | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||
2 | By the end of this topic the learner should be able to identify solids that dissolve in water. | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Oil
Fat Milk Water Paraffin |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
3 | Mixing liquids | By the end of this topic the learner should be able to identify miscible liquids | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Oil
Fat Milk Water Paraffin |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
4 | Immiscible | By the end of this topic the learner should be able to identify liquids that do not mix | – Discussion
– Explanation – Demonstrating diagrams – observation |
Oil
Fat Milk Water Paraffin |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
5 | Magnetic | By the end of this topic the learner should be able to identify magnetic materials | – Discussion
– Explanation – Demonstrating diagrams |
Magnet
Copper Tin Iron |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
3 | 1 | By the end of this topic the learner should be able to investigate non magnetic materials | – Discussion
– Explanation – Demonstrating
|
Aluminium
Iron Wood Plastic |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
2 | Separating mixtures
Sieve |
By the end of this topic the learner should be able to separate mixtures by sieving | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Sieve | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
3 | picking | By the end of this topic the learner should be able to separate mixtures by picking | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Pebbles
Grain Maize sand |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
4 | Filtering | By the end of this topic the learner should be able to separate mixtures by filtering | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Filter paper
Charcoal filter Dirty water cotton |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
5 | Decanting | By the end of this topic the learner should be able to separate mixtures by decanting | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Dirty water | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
4 | 1 | Use of magnet | By the end of this topic the learner should be able to separate mixtures by use of magnet | – Discussion
– Explanation – Demonstrating
|
Magnet | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||
2 | Evaporation | By the end of this topic the learner should be able to separate mixtures by evaporation | – Discussion
– Explanation – Demonstrating
|
Source of fire
Salt Sugar Water |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
3 | By the end of this topic the learner should be able to separate mixtures by sieving | – Discussion
– Explanation – Demonstrating
|
Sieve | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
4 | By the end of this topic the learner should be able to revise and answer question in the topic properties of mater | – Discussion
– Explanation – Demonstrating
|
Revision paper
Books |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
5 | By the end of this topic the learner should be able to revise and answer question in the topic properties of mater | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Revision paper
Books |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
5 | 1 | Revision | By the end of this topic the learner should be able to revise and answer question in the mid term examination | – Discussion
– Explanation – Demonstrating
|
Revision paper
Books |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||
2 | By the end of this topic the learner should be able to revise and answer question in the mid term examination | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Revision paper
Books |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
3 | By the end of this topic the learner should be able to revise and answer question in the mid term examination | – Discussion
– Explanation – Demonstrating
|
Revision paper
Books |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
4 | By the end of this topic the learner should be able to revise and answer question in the mid term examination | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Revision paper
Books |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
5 | – Discussion
– Explanation – Demonstrating diagrams Note taking |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||||
7 | 1 | Making work easier | Friction | By the end of this topic the learner should be able to explain the meaning of friction | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Ball bearing
Oil Grease Glossy surface Rough surface Treads |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||
2 | By the end of this topic the learner should be able to investigate friction | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Ball bearing
Oil Grease Glossy surface Rough surface Treads |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
3 | Advantages of friction | By the end of this topic the learner should be able to state the advantages of friction | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Ball bearing
Oil Grease Glossy surface Rough surface Treads |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
4 | Disadvantages | By the end of this topic the learner should be able to state the disadvantages of friction | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Ball bearing
Oil Grease Glossy surface Rough surface Treads |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
5 | Increasing friction | By the end of this topic the learner should be able to demonstrate how to increase friction | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Ball bearing
Oil Grease Glossy surface Rough surface Treads |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
8 | 1 | Reducing friction | By the end of this topic the learner should be able to demonstrate ways of reducing friction | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Ball bearing
Oil Grease Glossy surface Rough surface Treads |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||
2 | Parts of a lever | Lever
Claw hammer |
By the end of this topic the learner should be able to identify the position of fulcrum when claw hammer is in use | – Discussion
– Explanation – Demonstrating
|
Claw hammer
Wood Nail
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||
3 | By the end of this topic the learner should be able to identify the position of load when claw hammer is in use | – Discussion
– Explanation – Demonstrating
|
Claw hammer
Wood Nail
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
4 | By the end of this topic the learner should be able to identify the position of effort when claw hammer is in use | – Discussion
– Explanation – Demonstrating
|
Claw hammer
Wood Nail
|
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
5 | Crowbar | By the end of this topic the learner should be able to identify the position of fulcrum when crowbar is in use | – Discussion
– Explanation – Demonstrating diagrams Note taking |
Crowbar
stone |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
9 | 1 | By the end of this topic the learner should be able to identify the position of load when crowbar is in use | – Discussion
– Explanation – Demonstrating diagrams |
Crowbar
stone |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
|||||
2 | By the end of this topic the learner should be able to identify the position of effort when crowbar is in use | – Discussion
– Explanation – Demonstrating diagrams |
Crowbar
stone |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg -TG-7 pg |
||||||
3 | Wheelbarrow | By the end of this topic the learner should be able to identify the position of fulcrum when wheelbarrow is in use | – Discussion
– Explanation – Demonstrating diagrams Note taking |
A wheel barrow
Load sand |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg117 -TG-7 pg |
|||||
4 | By the end of this topic the learner should be able to identify the position of load when wheelbarrow is in use | – Discussion
– Explanation – Demonstrating diagrams Note taking |
A wheel barrow
A load |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg118 -TG-7 pg |
||||||
5 | By the end of this topic the learner should be able to identify the position of effort when wheelbarrow is in use | – Discussion
– Explanation – Demonstrating diagrams Note taking |
A wheel barrow | SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg119 -TG-7 pg67 |
||||||
10 | 1-5 | By the end of this topic the learner should be able to revise and answer question in the term examination | – Discussion
– Explanation – Demonstrating diagrams Note taking |
SCIA – 7 pg
TG – 7 pg -PSC-7 PB pg120 -TG-7 pg67 |
||||||
565/1
NAME…………………………………ADM .NO………………INDEX NO.………..………
SIGNATURE…………………………………………..……DATE……………………………..
KENYA CERTIFICATE OF SECONDARY EDUCATION
MOCKS 1 2023
BUSINESS STUDIES
Paper 1
TIME: 2 HOURS
Instructions to Candidates
For Examiner’s Use Only
Question | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 |
Marks |
Questions | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 |
Marks |
TOTAL MARKS
iii. ………………………………………………………………………………………
Description | Document |
i. Used to inform buyer that seller has received the order | |
ii. Used to ask about the availability of goods. | |
iii. Used to organize for transportation of goods between seller and buyer | |
iv. Used to show goods sold on credit |
Item | Ksh. |
Capital | 150,000 |
Furniture | 110,000 |
Purchases | 285,000 |
Hawi (supplier) | 180,000 |
Sales | 230,000 |
Wages paid | 41,000 |
Return inwards | 5,000 |
Return outwards | 15,000 |
Cash | 139,000 |
Rent received | 5,000 |
Prepare the trial balance of the business as of 31st December 2020 (5mks)
Rate of stock turn over 3 times
Mark -up 20%
Opening stock ksh. 90,000
Closing stock ksh. 150,000
Required
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………
2006
January 10 paid ABM Traders sh. 25,000 by cheque less sh. 1000 cash discount
16 sold goods for sh. 14,000 cash.
31 Banked all the cash except sh. 5,200
Enter the above transactions in the relevant cash book and balance it off. (4mks)
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
(4mks)
565/2
NAME……………………………………..………………ADM .NO………………………..………
SIGNATURE…………………………………………..……….DATE………………….………….
.
KENYA CERTIFICATE OF SECONDARY EDUCATION
MOCKS 1 2023
BUSINESS STUDIES
Paper 2
TIME: 21/2 hours
Instructions to Candidates
Question |
Maximum
score |
Candidates
score |
20 | ||
20 | ||
20 | ||
20 | ||
20 | ||
(b) Highlightfivedifferencesbetweendirecttaxandindirecttax . (10 marks)
(10 marks)
(b)Explainfivefunctionsofthenationalbudgetasatoolofplanning. (10 marks)
Supermarkets. (10 marks)
(b)ThefollowingbalanceswereextractedfromthebooksofMuteitraderson31stDecember,2017.
Shs
Gross profit 800,000
General expenses 180,000
Buildings 1,250,000
Equipment 380,000
Capital 1,400,000
Furniture 117,000
Insurance 48,000
Stock 25,000
Commission income 125,800
Discount allowed 55,000
Discount received 56,200
Bank Overdraft 79,000
Salaries and wages 320,000
Creditors 90,000
Carriage outwards 60,000
Debtors 65,500
Carriage inwards 34,500
Cash 51,000
Prepare:
to promote herproducts. (10marks)
(b)The following transactions relate to Furaha traders for the month of July,2008
July 1 : Balance brought down cash sh.16,250 and Bank Shs.19,847
July2 : Sold goods worth Shs.1,348 to Patel and received a calculator in exchange
July 5 : Paid transport by cheque Shs.2,000
July 6 : Issued a cheque to Kerio Traders setting an invoice for Shs.10,000 deducting 2%
cash discount
July 10: Transfer Shs.15 000 from cash till to bank
July 12: Sold goods for cash Shs.12,000 less 2% cash discount
July 13: Sold goods to Onyango on credit worth Shs.15, 000
July 14: The owner of the business withdrew Shs.3000 in cash to buy a present for his
daughter
July 16 : Received a cheque from Kuria Shs.2,500 less 5 % cash discount
July 22 : Bought furniture from Babu Traders on credit worth Shs.16,500 and cash
discount of 10% if payment is made within 2 weeks
July 24: Withdrew cash from bank for office use Shs8,000
July 26: The owner brought into the business Shs.9,000 cash
July 27: Issued a cheque to Babu Traders for amount due
July 28: Sold goods to Kuria worth Shs.5,000 for Shs.3,800 and received payment by
cheque
July 30: Banked all cash and remained with Shs.100 in the cash till
Required; Prepare Furaha Traders three column cash book for the month of July 2008.
(10 marks)
againstexploitation. (10marks)
( b) Commodity A and B are subtitute products. Using well label diagrams explain
how increase in supply of commodity A would affect the equilibrium price and quantity
demanded of commodity B. (10mks)
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
MOCKS 1 2023
BUSINESS PP1 MS
Description | Document |
i)Used to inform buyer that seller has
received the order |
Acknowledgements note |
i) Usedtoaskabouttheavailabilityof
goods |
Letter of inquiry |
ii)Usedtoorganizefortransportation
of goods between seller and buyer |
Consignment notes |
iii) Used to show goods sold on credit | Invoice |
Trial Balance
As at 31st December 2020.
Item | Dr.
Ksh. |
Cr.
Ksh. |
Capital | 150,000 | |
Furniture | 110,000 | |
Purchases | 285,000 | |
Hawi (supplier) | 180,000 | |
Sales | 230,000 | |
Wages paid | 41,000 | |
Return inwards | 5,000 | |
Return outwards | 15,000 | |
Cash | 139,000 | |
Rent received | 5,000 | |
580,000 | 580,000 |
Cost of sales =KSH. 360,000
20=
=KSH.72,000
=KSH. 432,000
(4marks)
Two column cash Book
(4 marks)
Compensation = sum assured/insured premium x loss
Actual value
1,600,000 x 1,600,000 = 1,600,00
2,000,00
ELDORET DIOCESE EXAM 2021
MOCKS 1 2023
Marking Scheme
Business Studies Paper Two
(b) Highlightfivedifferencesbetweendirecttaxandindirecttax
Direct tax | Indirect tax |
(i)Tax revenue is certain | (i)Uncertainty in tax collected |
(ii) Does not affect prices of goods and services | (ii)Affectspricesofgoodsandservices |
(iii) The society or taxpayers are conscious | (iii)thetaxpayermaynotbeawareof tax beingpaid. |
(iv) Economical in collection | (iv) Expensive in collection |
(v) Cannot be avoided | (v) Can be avoided |
(vi)Can discourage work | (vi)Encourages people to work hard to maintain their standards of living. |
2.(a) . Explain the meaning and significance in each of the following terms as used in foreign trade.
Termsoftrade:therateatwhichexportsononecountryexchangeswith
imports.Tot=Priceindexofexportsdetermineswhetherthetradebetweenonecountryandanotherisfavorable.
Commonmarket:anagreementbetweencountriesthatallowfreemovement
ofgoodsand factorsofproduction.Thisallowsmobilizationofresources/
tradewithoutrestriction
(b). Explainfivefunctionsofthenationalbudgetasatoolofplanning.
(b)
Mutei traders
ProfitandLoss
For the year ended 31/12/2017√
Shs Shs
Generalexpenses180,000 √ Grossprofit b/d 800,000√
Insurance48,000 √ Commission income 125,800 √ Discountallowed55,000 √ Discount received 56,200√
Salariesandwages320,000√
Carriageoutwards60,000√
NetProfit319,000√
982,000 982,000
Marking10√*½=5marks Muteitraders
Balancesheet
Asat31/12/2017 FixedAssets Shs Shs
Buildings1,250,000√ Capital 1,400,000√
Equipment380,000√ AddNetProfit 319,000√
Furniture117,000√ 1,719,000
1,747,000
Currentassets Currentliabilities
Stock 25,000√ Creditors 90,000√
Debtors65,000√BankOverdraft79,000√169,000
Cash 51,000√ 141,000
1,888,000 1,888,000
Enablesthesellertotargetthespecificgroupsinquestion.
(b) Faraha Traders
DATE | PARTICULARS | D.A | CASH | BANK | DATE | PARTICULARS | D.R | CASH | BANK |
2008
July 1 10 12 16 24 26 28 30 |
Balance b/d
Cash Sales Kuria Bank Capital Sales Cash ©
Balance b/d |
240 125
1200
1565 |
16520
8000 9000 3800
37320 1000 |
19847
15000 11760 2375
18320 67302 32652 |
2008
July 5 6 10 14 24 27 30 |
Transport Kerio traders
Bank Drawing
Cash Babu traders Bank © Balance c/d
|
200
1650
1850 |
15000 3000
18320 1000 37320 |
2000 9800
8000 14850
32652 67302 |
newspapers or on notice boards.
Minutes-arerecordsoftheproceedingsofameeting
be maintained by producers and traders.
6 (a) Explainfivecharacteristicsofperfectcompetitionmarketstructure
BUSINESS STUDIES FORM ONE NOTES
INTRODUCTION TO BUSINESS STUDIES
Objectives: By the end of the topic, the learner should be able to:
–It can also be defined as the study of activities that are carried out in and around production, distribution and consumption of goods and services.
iii) Goods: These are items that are tangible .i.e. they can be touched and felt.
Activity 1: The students to list items in the classroom that can be touched and felt
–Furniture, buildings, books, vehicles e.t.c
Activity 2: The students to list items that money is paid to get but they cannot touch.
Activity 3: Using the lists of goods and services above, the students to name those involved in their production.
vii) Consumption: Refers to the act of using the goods or services produced consumption is the ultimate goal of production. The persons who uses a good or a service is referred to as a consumer.
Activity 4: The students to list the consumers of the goods and services listed in activity (1) and (2) above.
Business studies as a subject is composed of topics drawn from various disciplines such as:
Commerce
This is the study of trade and aids to trade. Trade refers to the exchange of goods and services for other goods and services or money.
Aids to trade are human activities (services) that assist trade to take place.
Economics
This is the study of how human beings strive to satisfy their endless wants using the available scarce resources.
Accounting
This refers to a systematic way of recording business activities which all used for decision making.
Office practice
This refers to all activities that are carried out in an office e.g. communication, filling, clerical work, reproduction of documents e.t.c
Entrepreneurship
This is the study of activities involved in the process of identifying a business opportunity and acquiring the necessary resources to start and run a business. The person who carries out these activities is refered to as an entrepreneur.
Importance of Business studies in society
Business studies is meant to prepare learners to function as informed consumers, producers and workers in the society.
Some of the benefits of learning business studies include:
BUSINESS AND ITS ENVIRONMENT
By the end of the topic, the learner should be able to:
Meaning of a business
This refers to any activity carried out by an individual or by an organization with the aim of making a profit.
Profit is what the business earns above what it spends in providing goods and services to the people who need them.
The term business also refers to firms or organizations that provide goods and services to make a profit.
Purpose of business (Reasons for the existence of businesses)
Business is important in any society because it is not possible for people to provide themselves with all what they need without direct or indirect aid from others. Some of the main reasons why businesses exist are:
NB: Whatever purpose a business fulfills, it has to earn a reasonable return on the invested money to survive.
TYPES OFBUSINESS ACTIVITIES
People carry out different business activities in order to earn income. Business activities are activities which involve the provision of goods or services with an aim of earning a profit.
Activities done without the intention of making profit are referred to as non-business activities. Business activities may be grouped into the following seven categories:
This involves obtaining goods from their natural setting e.g. mining, farming, lumbering, fishing, quarrying e.t.c
NOTE: Students to give examples of activities they pay money for which are not goods.
BUSINESS ENVIRONMENTS AND THEIR EFFECTS ON THE BUSINESS
Business environment refers to conditions or factors which surround and affect business operations. These factors could be within the business (internal environment) or from outside the business (external environment).
These factors affect the decisions, strategies, processes and overall performance of the business.
Activity: Discuss some factors that have a strong influence on businesses within the immediate environment.
Internal Business Environment
This comprises factors that are within the business unit itself. These factors can be controlled fully by the business. Internal environmental conditions could be either strength or weaknesses. The strengths tend to improve the performance of the firm while weaknesses tend to affect the operations of the business negatively.
Internal environment is also referred to as: micro-environment. Micro environmental factors include:
These ate targets or goals that are set by the owners or managers of a business to be achieved. The objectives will influence the following;
The management refers to the people who are responsible for directing the day-to-day operations of a business. It is the management that sets the objectives and policies of an organization.
A policy is a course of action of action for achieving set objectives, which is adopted by a business.(it is the established way of doing things in a business.
This is the formal arrangement of activities that are carried out at various levels of the organization so that objectives of the business can be achieved.
Duties and responsibilities of all the workers are defined in the business structure. Their interrelationships are also defined.
A well laid out business structure is likely to lead to success of the business since:
A poor business structure leads to business failure.
A resource refers to anything that can be used to achieve an objective. These resources include;
5.) Research and development
Research and development is an important factor for the success of a business. Research generates new ideas, skills and better methods of doing things.
A business has to do market and consumer research regularly to find out how the consumers perceive its goods and services, and how they can improve in order to outdo their competitors.
Research also assists in the development of new and unique goods and services that may attract new consumers or maintain the loyalty of the existing ones.
6.) Business culture
This is a combination of employees expectations, beliefs and values within the business. It is normally passed on from one generation of employees to the next. Employees acquire norms and code of conduct that is acceptable to all from the general manager down to the sweeper. A business that has a culture of involving employees in decision-making may perform better than one that does not involve its employees.
The owners of the business provide finances/resources to start and run the business. They also make decisions concerning operations of the business.
Appropriate decisions are likely to lead to well being of the business while poor decisions may adversely affect the business.
External Business Environment
This environment consists of all the factors which affect the operations of the business from the outside. Some of these factors offer business opportunities while others may create problems (threats).
Business have limited or no control over external environmental factors and should therefore try to do adjust in order to cope with them.
External environmental factors are also referred to as macro-environment i.e. environment that is in large scale.
External business environment can further be sub-divided into operating environment and remote environment, depending on whether the factors can be influenced to some extent or not. Those environments that can be influenced are referred to as operating environment while those that cannot be influenced are known as remote environment.
ENTREPRENEURSHIP
By the end of the topic, the learner should be able to:
Meaning of entrepreneurship
This is the process of identifying business opportunities and gathering the necessary resources to start and run a business.
An entrepreneur who identifies business opportunities and gets the necessary resources in order to start and run a business. The entrepreneur therefore creates new businesses or transform the existing ones in the face of risks and uncertainties in order to make profits.
An entrepreneur is therefore a business owner; he starts and organizes the business (the factors of production in appropriate combination)
Importance of entrepreneurship to an economy
Characteristics of an entrepreneur
A good entrepreneur should have the following characteristics:
Generating Business Ideas
For an entrepreneur, the first step in starting a business begins with an idea (business idea).
Business ideas are all about thoughts on possible businesses an entrepreneur can start or improve. It indicates among other things;
Sources of Business Ideas
iii. Magazines and journals-Reading magazines and journals with business information may equip an entrepreneur with new business ideas.
vii. Recycling/using waste products-Some waste products could be converted into useful products e.g. scrap metal for making jikos,old tyres for making sandals e.t.c
viii. Listening to what people say-By listening keenly to what people say, one can identify unsatisfied needs e.g. complaints about goods and services in the market. These complaints may form a basis of a business idea for an entrepreneur.
xii. Copying/improving an existing business-This involves identifying the weaknesses of a business and trying to come up with solutions.
Business Opportunity
A good business plan is not necessarily a business opportunity. A business idea becomes a business opportunity if it is viable i.e. it can be developed into a successful/profitable business enterprise
A business opportunity is a favourable chance that an entrepreneur accepts for investment. It exists where there is a gap to be filled in the needs of the market. Examples of such gaps include:
Evaluating a business opportunity
This means assessing whether the identified opportunity is viable or not. This helps in arriving at the best decision concerning the business idea to implement
Evaluation should be done carefully, systematically and without emotions. Evaluation is necessary even where there is only one business idea. This will help in avoiding starting a business that cannot succeed.
Factors to consider when evaluating a business opportunity
The following are the factors to consider when evaluating a business opportunity.
BUSINESS PLAN
This is a written document that highlights the objectives of the business and steps to be followed in order to achieve these objectives. It indicates where the business is, where it wants to move to, how and when.
Contents of a good business plan
Need for the business plan
Factors that influence entrepreneurship practices
There are many conditions or factors which may encourage or discourage entrepreneurship. Some of these factors are:
Causes of Business success
A business is considered as being successful if it makes consistent profit and experiences progressive growth in the scale of its operations.
Some of the factors that lead to the success of business may include:
Management of finances includes:
ETHICAL ISSUES IN BUSINESS
Ethics -refers to a set of values, principles and rules of acceptable behavior which influence how individuals, groups of people and the society in general behave.
Business ethics-refers to acceptable behavior that should be displayed by business people. Business ethics helps businesses in deciding what actions are right or wrong depending on circumstances.
Ethical issues-are the moral concerns that arise in the course of carrying out business.
Need for Ethical issues in Business
The need for ethical issues in business includes the following;
-It ensures that everybody is given an equal opportunity (has equal chance) and is not discriminated against because of their sex, religion, ethnicity, social background e.t.c.
THE OFFICE
An office is a building, room or a place set aside for administrative, communication or clerical work of an organization.
Advantages of photocopying
Disadvantages of photocopying
Functions | Type of machine | |
(a) | To create postage impressions on envelopes | Franking machine |
(b) | To fold documents put them in envelope and seal them | Composite machine |
(c) | To destroy sensitive but unwanted documents | Paper shredder |
(d) | To store large volumes of data | Computer |
(e) | To run 300 copies of an exam for students in a school | Printing machine |
(f) | To make exam copies of a certain original document | Photocopier |
(g) | To trim papers to the required sizes | Guillotine machine |
Category | Example | |
(a) | Typing office machine | (i)Typewriter
(ii)Dictating machine |
(b) | Mailing office machine | (i)Franking machine
(ii)Composite machine (iii)Folding machine |
(c) | Communication office machine | (i)Telephone
(ii)Telex (iii)Cell phone |
(d) | Duplicating/reprographic machine | (i)Photocopier
(ii)Duplicator (iii)Printing machine
|
In centralized system one department is given the responsibility of keeping and managing all the files in the whole organization. This department is referred to as a registry.Decentralised filing
(a)Departmental manager
(b)Personal secretary
Advantages
HOME TRADE
TOPIC OBJECTIVES: By the end of the topic, the learners should be able to:
MEANING OF TRADE
This is the buying and selling of goods and services with the aim of making a profit.
Importance of trade:
Trade plays a vital role in any economy. The various roles played by trade in the economy include:
Classification of Trade
–It refers to the buying and selling of goods and services within the boundaries of a given country.
–It is further divided into retail trade and wholesale trade.
-This is trade that is carried out beyond the boundaries of a country
-This is trade carried out between individuals or government of different countries e.g. trade between a citizen of Kenya and a citizen of Tanzania, or trade between the government of Kenya and the government of Southern Sudan
-International trade carried out between two countries is referred to as bilateral trade and international trade carried out among many countries (more than two countries) is referred to as multilateral trade.
International trade is classified into the following;
Forms of Home Trade
-Retail trade involves the buying of goods and selling them to the final consumer. A retailer is the trader who buys goods with a view of selling them to the final consumer.
Classification of Retail Traders
Retailers are classified/categorized according to the amount of capital they need to start and operate their businesses and their sales volume. Thus retailers can be classified as;
These are retailers whose capital requirement is low and their sales volume also low. They form the majority of retail traders and all found in all parts of the country.
Small scale businesses are easy to start and in most cases they are operated as one-man’s business.
A small scale trader serves the needs of people in the immediate neighbourhood and deal mainly in fast moving goods such as foodstuffs, detergents, kerosene e.t.c
Categories and Types of small scale
These are two main categories of small-scale traders as shown below;
–Itinerant Traders (Hawkers and peddlers)
–Roadside sellers
–Open air market Traders
–Single shops –Tied shops –Kiosks –Mobile shops
–Market stalls –Canteens –Mail order stores
These are retailers who move from place to place selling their goods either on foot, by bicycles or motor cycles
-They move from town to town, door to door and from village to village selling their goods. Their goods may include clothes, utensils and foodstuffs. Customers can buy goods without having to travel to look for them
-Examples of itinerant traders are hawkers and peddlers (Hawkers move around on bicycles, handcarts or motorcycles while peddlers walk around)
-The itinerant traders require a licence from the local authorities in order to sell their goods.
Characteristics of itinerant Traders
Advantages of itinerant Traders
Disadvantages of itinerant Traders
These are traders who sell their goods at places where other people pass by and at busy places such as along busy roads, bus stages, road junctions and entrances to public buildings.
They place their goods on trays, cardboards, empty sacks and mails
They sell items such as fruits, utensils, sweets, clothing and some hardware.
Open air markets are places set aside by the government through the local authorities where people meet to buy and sell goods. Traders selling similar commodities are allocated a special area. Such markets are open on particular days of the week.
The variety of goods sold here is wide and include agricultural produce, clothing, household items, animals, foodstuffs and even furniture.
The traders move from one market to another depending on the various market days.
Advantages of small-scale retailers without shops
Disadvantages of small-scale retailers without shops
These are small scale retailers with permanent locations to operate from. They include;
These are small shops or structures found mostly in residential areas, busy streets, highly populated areas or inside building where people pass by or work
They deal in fast-moving items and groceries such as; sodas, cakes, sweets, cigarettes, and newspapers e.t.c. some kiosks also sell food
These are permanent stands found in market places, especially those operated by the various local authorities
They are of different designs depending on the goods they sell or services they offer.
They are rented or leased by individuals from local authorities
They deal in fast moving household goods though some may specialize in other products such as clothing and shoes.
Examples are stalls at Muthurwa markets, Kariokor, and most municipal markets.
Advantages of kiosks and market stalls
Disadvantages of kiosks and market stalls
–Single shops are mostly located in the trading or market centres in rural areas or in the residential areas of high towns
-They are operated from fixed premises
-They are usually run by one person who may get assistance from him/her family or employ attendance
-Some deal in one line of commodity such as houses, clothing, groceries or electronics
Advantages of single shops
Disadvantages of single shops
These are shops that mainly sell the products of one particular manufacture or are owned by a specific supplier of certain goods. The shops are owned or controlled by the manufacturer, and are thus tied to the manufacture.
The manufacture/supplier designs the organization of the shop and its appearance e.g. painting hence they look alike. The supply closely supervises the shops.
Examples of tide shops include; Bata shops which sell shoes made by Bata Company, petrol station like National, Kobil, and total e.t.c
Advantages of Tied shops
Disadvantages of Tied shops
Differences/Distinction between a tied shop and single shop Single shop Tied shop
-Owner is free to stock whatever he/she wishes | –Dealership can be withdrawn if operators stock competing products |
–Owned by individual or a group of people | –The owner is normally the manufacturer |
–Sells products from different manufacturers | –Sells products from a single manufacturer |
-Design of shop according to owners wish | –Shops usually have the same design |
–Prices of goods determined by shop owner or different manufactures | –Prices of goods set by the manufacturer |
–Operators not trained by manufacturers | –Operators are usually trained by manufacturer |
-They stock a variety of consumable goods such as sodas, bread, tea, groceries and other things used by the people in that institution.
-They are run by the institutions management or by individuals on retail business
-Most of them operate without a license as they are considered to be part of the institution. Their hours of operation are sometimes regulated by the institution
Advantages of canteens
-Some do not pay any rent, thus they incur low overhead costs
-They often require low capital to start
-Some offer credit facilities to their customers
-They are situated at ideal location which is convenient for their customers
-They are assured of a market as they cater for people in particular institution.
Disadvantages of canteens
-The market is limited to people in a particular institution
-They do not open throughout/they open for limited hours e.g. after classes in schools
-They close down when the targeted customers are not available e.g. during school holidays.
-They may suffer from bad debts
-They are difficult to expand due to insufficient funds
Features
-They dispense goods or services once a coin or a card is inserted and instructions keyed in.
-They operate without an attendant
-They are usually placed at strategic places such as busy streets, office buildings, shopping centres and hospitals.
Advantages of vending machines
Disadvantages of vending machines
Mobile shops, like itinerant traders move from town to town or village to village selling their goods.
-They have vehicles that they have converted into a shop from which customers can buy their goods
-They visit different towns at regular intervals.
Advantages of small scale Retailers
Disadvantages of small-scale retailers
LARGE SCALE RETAILERS
Large-scale retailers have the following features/characteristics;
TYPES OF LARGE SCALE RETAILERS
Features of supermarkets
Advantages of supermarkets
Disadvantages of supermarkets
A hypermarket is a large shopping complex/centre comprising a variety of businesses managed by different people all housed in one building
Examples; village market, sarit centre, Tuskeys-Kisumu, Nakumatt mega city-Kisumu e.t.c
Features/Characteristics of Hypermarkets
Advantages of Hypermarkets
Disadvantages of Hypermarkets
Characteristics/features of chain stores
Advantages of chain stores/multiple shops
Disadvantages of chain stores/multiple shops
This is a group of single shops operating under one roof with a centralized management
Each shop/department specializes in a particular line of products and is headed by its own department manager.
Characteristics of departmental stores
Advantages of departmental stores
Disadvantages of Departmental stores
This is a type of retail business where business is carried out through the post office, telephone or email
-Ordering of the goods is done through the post office telephone or email and delivering of goods is done by post or courier
-There is no personal contact between the seller and the buyer and buyers get information from advertisements.
-Goods are dispatched on the basis of cash with order (CWD) or cash on delivery (COD).
Characteristics/features of Mail order stores
–They sell the goods through the post office
-They operate on cash with order (CWO) or cash on delivery (COD) terms
-Heavy advertisement are involved
-Customers do not visit the selling premises.
-There is no personal contact between the buyer or the seller
-All transactions are done through the post office
-They deal with goods that are less bulky, have high value, and are durable and not too fragile
-May have large warehouses
Advantages of Mail order stores
Disadvantages of Mail order stores
FUNCTIONS OF RETAILERS
These can be discussed as services rendered to consumers, wholesalers and producers
Services Rendered to consumers
Services Rendered to wholesalers
Services Rendered to producers
WHOLESALE TRADE
Wholesaling involves selling goods in large quantities to traders for resale. A wholesaler is a trader who buys goods in bulk from producers/manufactures for resale to retailers at a profit.
-There are wholesalers who carry out retailing but that do not make them retailers.
Classification of wholesalers/Types of wholesalers
Wholesalers may be classified depending on a number of factors. These factors include;
Under this classification, wholesalers may be any of the following;
The word merchandise means goods.
-The general merchandise wholesalers stock and sell a wide variety of goods e.g. hardware, clothes, cosmetics and foodstuffs. The retailers who buy from these wholesalers are thus able to get a wide variety of goods for resale.
-They are also called general wholesalers or full-line wholesalers
-These are wholesalers who deal in a wide variety of goods within the same line e.g. textbooks, duplicating papers and other types of stationary.
-These are wholesalers who deal in a particular good from a given line e.g. in the line of grains, they may specialize in maize only.
ii)According to the geographical area in which they operate.
Under this category wholesalers may be;
These are wholesalers who supply goods to traders in all parts of the country.
-They establish warehouses or depots in different areas from Kenya National Trading Corporation (KNTC)
These are wholesalers who supply goods to certain parts of the country only. They may cover a county, District, division e.t.c
iii) According to their method of operation
Under this classification, wholesalers can be:
-They neither offer transport nor credit facilities to their customers.
These wholesalers specialize in selling certain/particular products to other specialized wholesalers. They buy goods from producers or from other countries for reselling.
E.g. some wholesalers buy horticultural products from producers and sell to other wholesalers in urban areas
-Rack jobbers usually stock their goods in shelves or racks from which customers select the goods to buy. Customers may be allowed to pay for the goods after they have sold them.
These are wholesalers who make orders for goods from manufactures/producers but do not take them from the producers premises. They then look for the buyers for the goods and supply the goods directly from the producers
Alternate classification of wholesalers
An alternative classification of wholesalers is given below:
These terms are explained as below:
Functions of a wholesaler
These can be discussed as services rendered to producers, retailers and to consumers.
Services of wholesalers to the producers
Services of wholesalers to the Retailers
Services of wholesalers to consumers
DOCUMENTS USED IN HOME TRADE
A business document is a written record which gives evidence to a stage in the transfer of goods or provision of services from one party or it is written record which gives evidence that trader or a business transaction has taken place.
A business transaction is a deal between two or more people involving exchange of goods and services in terms of money.
Business transaction may take place on cash basis; in which case goods are paid for before or on delivery or a short while after delivery
Business transaction may also take place on credit basis; which means payment is made after a specified period from the date of delivery of the goods or the provision of the services
There are various business documents that are used in various stages of business transactions as discussed below;
This is the first stage in transaction. An inquiry is a request by a prospective buyer for information on available goods and services. It is aimed at establishing the following;
Some of the documents used at this stage include;
This is a letter written by a potential buyer to the seller to find out the goods and services offered by the seller.
A letter of inquiry can be general or specific. A specific letter of inquiry seeks for information about a particular product.
Reply to an inquiry
The seller may reply to the letter of inquiry by sending any of the following documents;
-Price list -A catalogue -Quotation -A tender
This is a list of items sold by the trader together with their prices. The information contained in a price list is usually brief and not illustrated and may include;
–Name and address of the seller -List of the goods and services
-The recommended unit prices of the products -Any discounts offered
Price list show the prices of the commodities at that time.
It is normally sent by the seller to the buyer when the buyer sends a general letter of inquiry. It usually carries illustrations on the goods stocked, and could be in the form of attractive and colorful pictures
The content of a catalogue includes the following;
-Catalogues carry more information than the price list and they are more expensive to print.
The content of a quotation includes the following;
-Name and address of seller -Name and address of the buyer
-Description of goods to be supplied -Prices of the commodities
-Terms of sale i.e. discounts, time of supply, delivery
-Total of the goods to be supplied
Quotations are normally in form of letters, but many large-scale businesses have pre-printed quotations forms which they readily send to the potential customers.
This is a document of offer to sell sent by a seller to a buyer in response to an advertised request
Tenders contain the following;
–Date when the tender advertisement was made –Mode of payment
-Date of making document –Discounts given
–Name and address of prospective seller called the tenderer
–The prices at which the goods can be provided
–Period of delivery –Mode of delivery
-Tenders are delivered in sealed envelopes which are opened by the buyer on a specified date
The winning tender is usually awarded on the of the lowest quoted price although the buyer is not obliged to accept this especially if quality is likely to be low
Tenders are not binding unless accepted by the buyer.
After receiving replies to inquiry in form of price list, catalogue or Quotation, a prospective buyer will study the terms and conditions stated in them, and then may decide to buy products or not.
If a prospective buyer decides to purchase an item(s), he or she then places an order
An order is a document sent by a potential buyer to a seller requesting to be provided with specified products under specified terms and conditions
-An order issued for goods is called a local purchase order (LPO)
An order issued for services is called a local service order (LSO)
Ways of making an order
-Where written orders are made, the potential buyer keeps a copy of the order for use in verifying the goods ordered when they are delivered.
–A written order may contain the following;
On receiving the order, the seller sends the buyer an acknowledgement note
An acknowledgement note is a document sent by the seller to the prospective buyer to inform him/her that the order has been received and it is being acted upon.
After sending the acknowledgement note, the seller has to decide whether to extend credit to the buyer or not. At this stage, the seller has the following options;
A proforma invoice
This is a document sent by the seller to the buyer requesting the buyer to make payment for goods or services before they are delivered. It indicates that the seller is not willing to grant the buyer credit
Functions of a proforma invoice
Circumstances under which a pro-forma invoice may be used
Documents used at the Delivery stage
After the seller has accepted the order sent an acknowledgement note and where necessary the pro-forma invoice, the seller then prepares the goods for delivery to the buyer. This can be done in the following ways;
The main documents that are used at this stage are;
-A copy of the packing note is packed with the goods to make/help the buyer have a spot check.
The contents of a packing note include;
–Description of goods packed
-Quantities of goods packed
-The means of delivery
NOTE: A packing not does not contain prices of goods. This ensures that those people involved in checking and transporting goods do not know the value of goods. This is done as a precaution against theft.
-It contains the following;
-The means of delivery -A description of the goods
-The quantity dispatched -Date
-Name and address of buyer and seller
Functions of an advice note
-A delivery note is always made in triplicate (3), one copy remains with the seller and two sent to the buyer.
-When the goods reach the buyer, he/she confirms that the goods are the ones ordered for and that they are in the right condition by comparing the delivery note, the order and the goods. If the buyer is satisfied with the goods, he/she signs the two copies, retains the original and send the copy back to the seller. This serves as evidence that the goods have been received in the right condition and in the right quantities.
-Some businesses keep delivery books in which the buyer signs to indicate that goods have been received in good condition. A delivery book is used by the seller if he/she delivers goods by himself/herself as an alternative to a delivery note
The content of a delivery note includes the following;
This is a document prepared by a transporter to show that he/she has been hired to deliver specified goods to a particular buyer. This document is used when goods are delivered to the buyer by public means of transport e.g. by trains.
-The seller is the consignor, the buyer is the consignee and the goods the consignment
–The transporting company prepares the consignment note and gives the seller to complete and sign. The seller then returns the note to the transporter (carrier) who takes it together with the goods to the buyer.
-On receiving the goods, the buyer signs the consignment note as evidence that the goods were actually transported.
The content of a consignment note includes the following;
The contents of the goods received note include;
-When the goods are returned, the buyer informs the seller of the return by sending a goods returned note.
–A goods returned note is a document sent by a buyer to a seller to inform him/her that certain goods are being returned to the seller.
-Where the goods are returned because of damage, the note may be referred to as the damaged goods note.
The contents of the goods returned note include;
–When the seller receives the note together with the goods, he issues a credit note
This stage involves the seller requesting or demanding for payment from the buyer for the goods or services delivered.
Some of the documents used at this stage include:
This is a document sent to the buyer by the seller to demand for payment for goods delivered or services rendered.
There are two types of invoices namely:
Functions of an invoice
The contents of an invoice include the following:
The letters E and O.E (Errors and Omissions Excepted) means the seller reserves the right to correct any errors and omissions made in the invoice.
-On receiving the invoice, the buyer verifies the contents using the local purchase order and the delivery note. If the invoice is in order, the buyer makes arrangements to pay the amount stated.
Businesses which offer services issue a document called a bill, which serves the purpose of an invoice.
Differences Between the invoice and pro-forma invoice
The invoice | The pro-forma invoice |
1) It is issued after goods and services have been delivered | 1) It is issued before goods and services have been delivered |
2) It shows the total value of the goods or services on credit | 2)Shows the total value of goods and services to be bought |
3) It is used to demand payment for products sold on credit | 3)It is used to demand for payment in advance for products to be bought |
4) Used as a basis for making payment for products already bought | 4)Used as a basis for preparing payment for products not yet bought |
5) Serves as a notice of payment for products bought on credit | 5) Serves as a Quotation for products to be bought. |
This is a document sent by the seller to the buyer (credit buyer) to correct an overcharge. It is used to inform the buyer that the amount payable by him/her has been reduced
An overcharge is an excess amount charged beyond the right price.
Causes of overcharge may include;
-The purpose of the credit note is to reduce the total invoice amount by the amount of the overcharge.
-A credit note is usually printed in red to distinguish it from other documents.
–Contents of a credit note include;
Reasons why a seller would send a credit note to a buyer/circumstances under which a credit note is sent to a buyer.
-When there is an overcharge in an invoice
-When the original invoice had indicated items that were not supplied
-When the buyer returns empty cases/crates that had been charged in the invoice.
-When the buyer returns some goods to the seller
-If the buyer was entitled to a discount which was not given or taken care of in the invoice.
This is a document sent by the seller to the buyer to correct an undercharge on the original invoice. It is used to inform the buyer that the amount payable by him has been increased.
-A debit note acts as an additional invoice.
-An undercharge arises when amount charged on products is less than their right price.
Causes of undercharge include:
Circumstances under which a debit note will be sent to the buyer
Differences Between a debit note and a credit note
DEBIT NOTE | CREDIT NOTE |
1) Issued to correct an undercharge on the invoice. | 1) Issued to correct an overcharge on the invoive. |
2) Written on blue or black. | 2)Usually written in red |
3) Issued when containers have not been returned | 3) Issued when containers have been returned. |
Documents used at the payment stage
This is the final stage of a credit business transaction. It takes place after the invoice has been received and ascertained to be correct or where necessary, corrections made.
The documents used at the payment stage include;
This is a document issued to the buyer by the seller as proof that payment has been made.
-Payment can be done in cash, cheque, other forms of money or in kind
-The receipt also serves as a source document for making entries in books of accounts.
Contents of the receipt include;
-The issuance of a receipt by the seller to the buyer after receiving payment marks the end of the credit transaction between the seller and the buyer (where payment has been done in full)
-A receipt serves the same purpose as the cash sale slip
This is a document prepared by the seller and sent to the buyer, giving a summary of all the dealings/transactions between them during a particular period of time, usually a month. It has the following details;
-Debit column-increases in the amounts payable due to credit sales or under charge correction.
-Credit column-Decrease in the amounts payable due to overcharges corrected or payments recorded.
-Balance column-Amount owing after each transaction (Balance outstanding)
-The statement of account enables the buyer to ascertain the correctness of the transactions which have taken place with the seller over the stated period.
iii)IOU
An IOU (I owe you) is a document written by the buyer and sent to the seller to acknowledge a debt.
-It does not specify date when settlement will be made.
-It acts as evidence that a debt exists.
Summary of documents used in home trade
Document sent by buyer | Document sent by seller |
-Letter of inquiry | –Price list |
–Order | –Catalogue |
–Goods received note | –Quotation |
–Goods returned note | -Tender |
–IOU | -Acknowledgement |
-Advice note | |
–Packaging note | |
–Delivery note | |
–Consignment note | |
–Invoice | |
–Pro forma invoice | |
–Credit note | |
–Debit note | |
–Receipt | |
–Statement of account |
MEANS OF PAYMENTS
These are the methods or ways the buyer may use to settle debts arising from a business transaction. These are various means of payments that can be used. These means of payments can be put into the following groups;
This refers to the use of notes and coins to make payments. Currency notes and coins are issued by the central Bank of Kenya and are therefore legal tender
–Legal tender means everyone is obliged by law to accept them as a means of payment i.e. no one can refuse to accept them as they are backed by the law.Notes and coins are available in different denominations as follows;
Coins; 5cents, 50cents, sh.1, sh.5, sh.10 and sh.40
Notes; sh.10.sh.20,sh.50,sh.100, sh.200,sh.500 and sh.1000.
-Coins are suitable for settling small debts and are acceptable as legal tender up to a certain maximum e.g. 50cents coins the maximum is sh20 and sh.1 the maximum is ksh.100.
Advantages of cash as a means of payment:
Disadvantages of cash as a means of payment
Circumstances under which cash payment is appropriate
Commercial banks are financial institutions that accept deposits to and withdrawals from them.
They also lend money to customers. Examples of commercial banks include: Commercial bank of Kenya, National bank of Kenya, Barclays bank, and Co-operative bank e.t.c
-There are various means of payments provided by the commercial banks. They are:
This is a written order by an account holder with the bank (drawer) to the bank (drawee) to pay on demand a specified amount of money to the named person (payee) or the bearer
Parties to a cheque
Details on a cheque; they include:
Types of cheques
This is acheque that can be presented for payment over the counter. You present it and cash is paid to you.
This is acheque that bears two parallel lines on the face. This means the cheque cannot be cashed over the counter. The cheque is deposited in an account (payee’s account)
The payee then withdraws the money from his/her account
A crossed cheque can be opened by the drawer signing twice on its face.
-A crossing can be general or special
–General crossing-general crossings only contains the two parallel lines. This implies that the cheque will be paid through any bank in which it is deposited.
–Special crossings-Has other instructions included in the crossing i.e;
Dishonouring a cheque
A cheque is dishonored if the bank refuses to pay and returns the cheque to the drawer.
-A cheque can be dishonored due to the following reasons:
Advantages of using cheques
Disadvantages of using cheques
Circumstances under which a cheque is appropriate as a means of payment
-This is a cheque drawn on a bank i.e. a cheque drawn by one bank to another requesting the latter bank to pay a named person or institution a specified sum of money and charge it to the drawing bank
-It can also be drawn by a bank on the request of a customer. The customer fills in an application form obtained from a bank and hands it over to the bank together with the money she wants to transfer and a commission for the service.
-The bank then prepares the cheque and gives it to the applicant who can then send it to the payee
-A bank draft has the drawing bank’s guarantee for payment. It is therefore more readily acceptable than personal cheques.
-It is suitable when urgency is desired in the payment as it is more readily acceptable.
This is a means of payment provided by commercial banks to their current accounts holders who want to pay many people using one cheque/at the same time
-One cheque is drawn and is usually accompanied by a list of the people to be paid, the amount to be paid to each person and the addresses of the bank branches where the payment is to be made.
-The bank then ensures that a credit transfer is affected to the various bank branches and each payee is paid
-A credit transfer is usually used by employers to pay salaries to their staff members.
This is an instruction to a bank by an account holder to pay a named person or an organization a fixed amount of money at regular intervals over a specified period of time or until stopped
-It is a very useful means of payment for business people as it enables them to regularly pay their recurrent bills e.g. water, insurance, electricity, loan payment, hire purchase payment e.t.c
This is a cheque drawn by one bank to another requesting the latter to pay a specified sum of money to a named bearer, who usually would have bought that cheque from issuing bank. The cheque holder pays the value of the cheque plus the charges for the services to the issuing bank.
-Travellers cheques are usually issued in fixed denominations and are very convenient for travel purposes, hence their name. They enable a person to travel without having to carry a lot of cash. The cheques are also readily acceptable as a means of payment.
This is a method /means of transferring money offered by commercial banks to anybody who wants to send money to another
The sender is required to fill an application form and provide the following information among others:
-His/her name -The amount of money to be remitted
-Name of the payee -The bank where the money would be paid
The applicant is charged a commission and telegraph fee. The paying bank sends a telegram to the payee who has to identify himself/herself before the payment is made
The method is fast and safe.
These are plastic cards issued by financial institutions e.g. banks that enables a person to purchase goods and services from any business that accepts them.
Debit cards are used to make payments from money held in ones accounts and are therefore an alternative to cash payments. Examples are ATM cards.
EFT is a method of transferring money from one account to another where computers are used. The sender is required to fill an electronic fund transfer form provided by the bank which instructs the bank to transfer money from his/her account to a named account.
Information is then sent to the payee’s bank electronically and the amount in the account is increased accordingly. The method is very fast.
The post office provides means of payments that can be used to transfer money from one person to another
The means of payments provided by the post office to facilitate payments includes,
A money order facilitates the transfer of money from one person to another through the post office (and/or bank)
A money order is usually for a specified sum of money usually purchased with cash from the post office
A person wishing to send money using this method visits a post office and completes an application form. Some of the details contained/given in the form include:
The application form, money to be remitted and commission for the service is handed to the post office cleark who prepares the money order and gives it to the sender who may post it or send it to the payee.
-Telegraphic money orders, the post office sends a telegram to the payee informing him/her to go to the post office and claim the money.
-Before payment is made, the payee must;
-The sender of the money is left with a counterfoil which serves as evidence that money was sent and it can be used to reclaim the money if it did not reach the payee
-Money order may be open or crossed. A crossed money order bears two parallel lines drawn diagonally on its face and must be deposited in the bank account of the payee. It cannot be cashed over the counter at the post office.
-An open money order can be presented for payment at the post office counter.
Circumstances under which money order is appropriate
This is an Electronic Fund Transfer (EFT) service offered by the postal corporation of Kenya, for sending and receiving money instantly from various destinations both locally and internationally.
-The person sending money fills in a form called ‘send form’ giving the following details;
-The sender hands over the form, the amount of money to be sent and the commission to the post office clerk for processing
-The transfer is done via the internet through a machine that gives a twelve-digit number for the transaction called the ‘Transaction control number’(TCN).The sender then conveys this number, amount sent and pay location to the recipient and instructions to the recipient to visit the named post office for payment. This message is usually conveyed through the quickest means possible such as a telephone call
-The sender is given a copy of the processed ‘send form’ as proof that money has been sent. The post office retains the original for record purposes.
-When the receiver visits the post office, he/she will fill a ‘receiver form’ giving the following details;
The receiver then identifies himself or herself by producing an ID card or passport before receiving the money.
-The recipient/payee is then given the money, a copy of the receive form as proof of having received the money. The paying post office retains a copy as proof of payment.
Advantages of using Posta pay as a means of payment
–Postal orders are sold by the post office for the purpose of remitting money
-They are available in fixed denominations of sh.5, 10.20,40,60,80,100 and 200
-On buying a postal order, the sender pays for both the face value of the postal order and a commission charged for the service
-Postal orders just like money orders are issued with counterfoils that the sender will keep as evidence of remittance in case the person to whom he/she remits the money does not receive it.
The sender writes the name of the payee on the postal order as a safety measure.
Payment to the bearer can be made in any post office with postal order facilities
Postal orders may also be crossed or open (see crossed and ordinary money orders)
Circumstances under which postal orders are appropriate
Differences between postal orders and money orders
Postal orders | Money orders |
a) It can be cashed at any post office | a) Can only be cashed at a specific post office |
b) Are in fixed denominations | b)Varies according to the needs of the remitter |
c) Does not require any application form to make a remittance | c)Requires the filling of an application form in making remittance |
d) Can be cashed by the bearer | d)Can only be cashed by the payee |
e) Value can be increased by affixing revenue stamps | e)Value cannot be increased by affixing revenue stamps |
Postage stamps may be used to pay small amounts of money. The person to whom the stamps are sent can then use them for sending mail and/or to pay someone else.
Premium bonds are issued by the post office in denominations of sh.10 and sh.20.They mature after a given period, after which one can cash them.
-Bearers can also enter into draws so as to win money.
-Premium bonds can be used to settle debts, but it is not a safe method because they can be cashed by anybody i.e. by the bearer.
Circumstances under which postage stamps and premium bonds are used
Means and payments which arise from private arrangements between the sellers and the buyers
There are various business documents that originate from private agreements between buyers and sellers. The buyer acknowledges the credit and accepts to pay at specified future dates by signing some documents. These documents include;
This is unconditional order, in writing, addressed by one person to another, requiring the person to whom it is addressed by one person to another, requiring the person to whom it is addressed to pay on demand, or at a stated future date, the sum of money on the bill to the drawer, or a named person or to a bearer.
-A bill of exchange is prepared by a creditor to a debtor when a creditor wants to be assured of payment by a debtor on a given future date or when asked to do so by the creditor
-If the buyer/debtor signs the bill “accepted” then he/she cannot deny responsibility for the debt since he/she has acknowledged responsibility for the date.
Procedure for preparing a bill of exchange
A bill of exchange is written by a person (creditor) to his debtor to seek assurance that the debtor would pay the debt.
Step 1.The creditor prepares the draft and sends to the debtor.
Step 2.The draft and after accepting the conditions laid therein, he/she signs on it and write the words “accepted”. He/she then sends it back to the creditor. At this point the draft becomes a bill of exchange.
Step 3.The creditor receives the bill and may:
Parties to a bill of Exchange
Essentials of a bill of Exchange
NOTE: A bill of exchange becomes a means of payment when it is presented (discounted) to the banks or negotiated.
Advantages of using a Bill of exchange
Disadvantages of using a Bill of Exchange
Circumstances under which a Bill of exchange is appropriate.
-When the creditor wants to be assured that the payment would be done
-Where the creditor wants money while the debtor is not able to raise it before the end of the credit period
-Where the creditor wants to use the debt to pay another debt.
Features of a promissory note
-After drawing and signing the promissory note, the debtor (borrower) sends it to the seller. (Lender)
-The seller/lender may keep it until maturity and then present it for payment or may discount it with the banks before maturity.
Similarities between a Bill of Exchange and a promissory note:
Differences between a promissory note and a bill of exchange:
Promissory note | Bill of Exchange |
–Drawn and signed by the debtor | –Drawn and signed by the creditor |
–It does not need to be accepted | –It must be accepted by the debtor for it to be valid |
–The drawer and drawee are one person | –The drawer is the creditor and the drawee is the debtor |
-IOU is an abbreviation of ‘I owe you’
-It is a written acknowledgement by a buyer of a debt arising from the purchase of goods and services on credit. It is written and signed by the buyer and sent to the seller
-If the seller accepts it, then the buyer can receive goods and services on credit.
Though the IOU does not usually indicate the specific date of payment, the buyer acknowledges the debt and accepts responsibility to pay at a suitable future date
NOTE: The use of IOU is restricted to commercial transactions involving parties who have dealt with each other for a long time; hence they know each other well.
–These are plastic cards that enable a person to purchase goods or services on credit from any business willing to accept the card
-They are both a means of payment and a term of payment
-This is a means of money transfer services provided by mobile phone service providers to their customers (subscribers)
-It can only be used to transfer money between people subscribed to the same mobile phone network e.g. from one safaricom subscriber to another safaricom subscriber, Airtel to Airtel e.t.c
-The sender must register for the money transfer service and is issued with a PIN (personal identification number)
-When money is sent, both the sender and the receiver will receive a message confirming the transfer.
-A person can send money anytime anywhere so long as he/she has value in his/her m-pesa, pesa pap account.
-Each mobile service provider has a range of value that can be transferred using this method.
-A small transaction fee is charges for the transfer i.e. for sending and withdrawing
Benefits of mobile money transfer services
TERMS OF PAYMENTS
These are the various agreements/conditions agreed upon between sellers and buyers regarding how debts arising from their transactions should be settled. These conditions include;
-How payment is expected
-When payment is expected
-What is included in the quoted price e.t.c.
Terms of payments are broadly categorized into two;
–This classification depends on whether the agreement is to pay for the products immediately or at a later date.
Cash terms of payment apply when a buyer is required to pay for goods or services immediately before or after delivery. They include the following:
–Mainly used in retail businesses where customers are required to pay as they get the goods or receive the service.
–This is where the buyer pays for the goods (or services) as soon as they are delivered to his or her premises.
–This is where the buyer is required to pay for the goods when making the order for the goods or the services.
Circumstances under which C.O.D and C.W.O are appropriate
-Prompt cash period allows them to examine the goods and check the invoice to certify its corrections
This means that goods or service are not paid for in full on delivery. They are instead paid in future in a lump sum or in several instalments.
The period within which a buyer is supposed to pay the seller is referred to as credit period and is expressed in terms of days.
-Terms of payments in credit transactions are usually agreed upon by the seller and the buyer depending on;
-In determining the credit worthiness of a buyer, the seller will consider;
Forms of Deferred payments (credit payments)
–Under these forms, goods and services are sold to the buyer who is expected to pay for them at a future date or within a given period
-The buyer may also be required to pay for goods or services on installments.
-Discounts may be allowed to encourage the buyer to pay on time.
-The ownership of the goods passes to the buyer immediately after entering the contract. The seller should however ensure the buyer will pay by:
Factors to consider when giving credit
NOTE: No interest is usually charged on open trade credit.
Examples of open trade credit
-Is a form of credit extended to a trader or a customer for a very short time, usually not more than a week
-It is a common form of credit between retailers and their customers.
-It is also referred to as prompt cash because payment is made within a short time.
–A form of credit extended when a seller allows the buyer to pay/settle his/her debt after one month
-The buyer can continue taking goods from the seller up to the end of the month.
-It is a form of credit usually allowed by retailers to salaried workers for goods such as food items and newspapers
iii) Budget Accounts
-Are usually operated by large scale retailers to approved customers
-The retailer keeps an account of the customer in his/her books
-To operate budget accounts;
iv)Trade credit
–This is credit given by a trader to another trader when goods are bought for selling
-Payments for the goods is made after selling the goods or within an agreed period of time
–Plastic money (credit cards) enables the holder to obtain goods and services on credit form specific suppliers (people willing to accept the cards)
-They also enable the holders to obtain money from specific banks and other specified financial institutions
-They are available to adults of approved credit worthiness
-Some credit cards can only be used locally while others like visa cards can be used both locally and internationally.
-When a customer makes a purchase using the card, the seller electronically verifies the validity of the card and whether the credit-card holder/customer has sufficient credit to cover the purchase. If all is well, the credit card customer signs a specific form that have been filled by the trader. Such forms are usually provided by the card company to the trader. The trader and the card holder retain a copy each and the other copies are sent either to the credit card company or to the trader’s bank.
–There are therefore 3 parties to a credit card;
-At regular intervals, the credit card company sends a statement of account to each card holder showing the outstanding balance at that time. The outstanding balance should not be greater than the allowed credit limit.
-Examples of companies that issue credit cards include; Barclays card, American Express, Access cards and Visa cards.
Advantages of credit card
Disadvantages of credit cards
To Hire: Means to use someone else’s property for a payment
Hire purchase: Is a method of hiring property with an option to buy.
-The term of payment for a hire purchase are;
-Goods sold on higher purchase are durable and expensive such as; vehicles, furniture, electronics e.t.c
-The buyer can only posses the commodity but not own it.Therefore’the buyer cannot sell the goods to another person before all installments are paid
-Ownership of the goods remains with the seller. The goods are ‘on hire’ to the buyer.
-After completing the payment (after the last installment has been made), a certificate is issued to the buyer as proof of transfer of ownership
-Incase the buyer fails to make payment/defaults in payment; the seller can repossess the goods. However if the buyer has paid two thirds of the total/hire purchase price at the time of defaulting, the seller has no legal right to repossess the goods.
-The seller can only recover the remaining amount of money through a court action
-The seller must display both the cash price and the hire-purchase price on the items to enable the buyers to decide under what terms they want to buy the goods.
-A written agreement has to be entered into by both the seller and the buyer. The agreement safe-guards the intervals of all of them
-Examples of hire purchase businesses operating in Kenya include; Africa Retail Traders (ART), Kukopesha, Singer and Amedo.
-For salaried people, the hire purchase has introduced a system where the installments are deducted directly from the buyer’s salary every month. This is called the check-off system. In this system, no deposits/down payments are required. The buyer’s employer takes up the duty of remitting the deposits to the seller on a monthly basis.
Advantages of Hire purchase
To the buyer
To the seller
Disadvantages of Hire purchase
To the buyer
To the seller
-In this form of credit selling, the buyer is not required to pay a down payment. Payment for the goods is made in equal installments spread over a period of time. These installments cover interest and related costs of selling.
Other features of installment buying
BUSINESS STUDIES FORM TWO NOTES
FORMS OF BUSINESS UNITS
TOPIC OBJECTIVES
By the end of the topic, the learner should be able to:
BUSINESS UNITS
A business unit is an organization formed by one or more people with a view of engaging in a profitable activity.
Business units are generally classified into private or public sector business units’ i.e.
Note: Private sector comprises of business organizations owned by private individuals while the public sector comprises business organizations owned by the government.
This is a business enterprise owned by one person who is called a sole trader or a sole proprietor. It is the most common form of business unit and usually found in retail trade e.g. in small shops, kiosks, agriculture e.t.c and for direct services e.g. cobblers saloons e.t.c
Characteristics/Features
Formation
The formation of a sole proprietorship is very simple. Few legal formalities are required i.e. to start a sole proprietorship, one need only to raise the capital required and then apply for a trading license to operate the business small fee is paid and the trade license issued.
Sources of capital
The amount of capital required to start a sole proprietorship is small compared to other forms of business organizations. The main source of capital is the Owners savings. Additional capital may however be raised from the following;
Management
The management of this kind of a business is under one person. The owner may however employ other people or get assistance from family members to run the business.
Some sole proprietorship may be big business organizations with several departments and quite a number of employees. However, the sole proprietor remains solely responsible for the success of failure of the business
Advantages of sole proprietorship
Disadvantages of sole proprietorship
Dissolution of sole proprietorships
Dissolution refers to the termination of the legal life of a business. The following circumstances may lead to the dissolution of a sole proprietorship:
This is a relationship between persons who engage in a business with an aim of making profits/ an association of two or more persons who run a business as co-owners. The owners are called Partners.
It is owned by a minimum of 2 and a maximum of 20 except for partnership who provide professional services e.g medicine and law which have a maximum of 50 persons.
Characteristics of partnership
Types of partnership
Partnerships can be classified/ categorized in either of the following ways:
Under this classification, partnerships can either be:
This means that incase the partnership cannot pay its debts; the partners only lose the amount of capital each has contributed to the business and not their personal property. However, there must be one partner whose liabilities are unlimited.
When partnerships are classified according to duration of operation, they can either be;
This is a partnership whose main activity is processing, manufacturing, construction or purchase and sale of goods.
This is a partnership whose main activity is to offer services such as legal, medical or accounting services to members of the public.
Types of partners
Partners may be classified according to;
-He/she can also be a person who was once a partner and has retired in form of a loan. This loan carries interest at an agreed rate.
-The quasi partner shares the profit of the business as a reward for using his/her name.
-Other types of partners include secret partners, retiring partners and incoming partners
-He may retire with the consent of all the other partners or according to a previous agreement.
iii) Incoming partner: Is one who is admitted to an existing partnership.
Formation
-People who want to form a partnership must come together and agree on how the proposed business will be run to avoid future misunderstanding.
-The agreement can either be oral (by use of mouth) or within down. A written agreement is called a partnership deed.
-The contents of the partnership deed vary from one partnership to another depending on the nature of the business, but generally it contains:
Once the partnership deed is ready, the business may be registered with the registrar of firms on payment of a registration fee.
In case a partnership deed is not drawn, the provisions of partnership act of 1963 (Kenya) applies. The act contains the following rights and duties of a partner:
Sources of capital
Advantages of partnership
Disadvantages of partnership
Dissolution of partnership
A partnership may be dissolved under any of the following circumstances:
INCORPORATED FORMS OF BUSINESS UNITS
These are businesses that have separate legal entities from that of their owners. They include:
CO-OPERATIVES
-A co-operative society is a form of business organization that is owned by and run for the economic welfare of its members
-It is a body of persons who have joined together to do collectively what they were previously doing individually for mutual benefit.
Example
In Kenya the co-operative movement was started by white settlers in 1908 to market their agricultural produce. In this case, they knew that they could sell their produce better if they were as a group and not alone
Principles of co-operatives
Membership is open and voluntary to any person who has attained the age of 18 years. No one should be denied membership due to social, political, tribal or religious differences. A member is also free to leave the society at will
The principle is one man one vote. Each member of the co-operative has only one vote irrespective of the number of shares held by him or how much he buys or sells to the society
-Any profit/surplus made at the end of every financial year should be distributed to the members in relations to their contribution.
-Part of the profit may be retained/reserved/put in to strengthen the financial position of the society.
-A little or no interest is paid on share capital contributed (co-operatives do not encourage financial investment habits but to enhance production, to encourage savings and serve the members)
Co-operative societies should endeavor to educate their members and staff on the ideas of the society in order to enhance/improve quality of decisions made by the concerned parties.
Education is conducted through seminars, study tours, open days
C-operatives must learn from each other’s experience since they have a lot in common.
-Their co-operation should be extended to local national and international.
Features of co-operatives
Formation
-Co-operative societies can be formed by people who are over eighteen years regardless of their economic, political or social background.
-There must be a minimum of 10 persons and no maximum no.
-The members draft rules and regulations to govern the operations of the proposed society i.e. by-laws, which are then submitted to the commissioner of co-operatives for approval
-The registrar then approves the by-laws and issues a certificate of registration
-If the members are unable to draw up their own by-laws, the co-operative societies Act of 1966 can be adopted in part or whole
Management
-A co-perative society is composed/run by a committee usually of nine members elected by the members in a general meeting
-The management committee elects the chairman, secretary and treasurer as the executive committee members, who act on behalf of all the members and can enter into contracts borrow money institute and depend suits and other legal proceedings for the society
-The committee members can be voted out in an A.G.M if they don’t perform as expected.
TYPES OF CO-OPERATIVES SOCIETIES IN KENYA
May be grouped according to;
This is an association of producers who have come together to improve the production and marketing of their products.
Functions
-In this type of co-operative members are paid according to the quantity of the produce a member has delivered to the society.
Examples,
KCC-Kenya Co-operative Creameries
K.P.C.U-Kenya Planters Co-operatives Union
K.G.G.C.U-Kenya Grain Growers Co-operative Union
-These are formed by a group of consumers to buy goods on wholesome and sell them to the members at existing market prices.
-Their aim is to eliminate the wholesalers and retailers and hence obtain goods more cheaply
-The co-operatives allow their members to buy goods on credit or in cash
-Members of the public are also allowed to buy from the society at normal prices thereby enabling the society to make more profits
-The profits realized is shared among the members in proportion to their purchases i.ethe more a member buys, the buyer his/her share of profit
Examples;-Nairobi consumer co-operative union, Bee-hive consumer co-operative society and City-chicken consumer co-operative society
Advantages
Disadvantages
Consumer co-operatives are not popular in Kenya because of the following
Savings and credit co-operatives societies (SACCO’S)
-They are usually formed by employed persons who save part of their monthly salary with their co-operative society, through check-off system
-Their money earns goods interest and when one has a significant amount saved, he/she become entitled to borrow money from the society for any personal project e.g. improving their farms, constructing houses, paying school fees e.t.c
-The SACCOS charge lower interest on loans given to members than ordinary banks and other financial institutions.
-The societies have few formalities or requirements to be completed before giving a loan. These are:
-Profits earned by the SACCO’S maybe shared among the members inform of dividends.
-Most SACCO’S have insured their members savings and loans with co-operative insurance services (CIS).This means if a member dies his/her beneficiaries are not called upon to repay the loan and the members savings/shares is given to the beneficiaries.
-They are the main institutions that provide loans to most people who do not qualify for loans from commercial banks because they do not ask for securities such as title deeds required by the bank.
-These are co-operative societies composed of individuals who are either actual producers, consumers or people who join up together to save and obtain credit most conveniently
-Consumer co-operative societies and most SACCO’S are primary co-operative societies because they are composed of individuals.
-Most primary co-operative societies operate at the village level, others at district levels and a few at national levels.
-They are usually referred to as unions
-They are generally composed of primary co-operative societies as their members
-They are either found at district levels or at national levels.
Advantages of co-operative societies:
Disadvantages
Dissolution of co-operative societies
-A co-operative society may be dissolved under any of the following circum-stances.
LIMITED LIABILITY COMPANIES (JOINT STOCK COMPANIES)
Defination: A company; Is an association of persons registered under the companies act who contribute capital in order to carry out business with a view of making a profit.
The act of registering a company is referred to as incorporation. Incorporation creates an organization that is separate and distinct from the person forming it.
-A company is a legal entity that has the status of an ‘’artificial person”. It therefore has most of the rights and obligations of a human being. A company can therefore do the following;
–The owners (members) of a company are referred to as shareholders
FEATURES OF COMPANIES (LIMITED LIABILITY COMPANIES)
–A company in an artificial person and has the same rights as a natural person. It can therefore sue and be sued in a court of law, own property and enter into contracts in its own name.
–The members have limited liabilities.
–Companies have perpetual life which is independent of the lives of its owners. Death, insanity or bankruptcy of a member does not affect the existence of the company. (this is referred to as perpetual existence or perpetual succession)
– A company is created for a particular purpose or purposes.
Formation
-People who wish to form company are referred to as promoters
–The promoters submit the following documents to the registrar of companies:
-This is a document that defines the relationship between the company and the outsiders. It contains the following:
a)Name of the company/Name clause; -The name of the company must be started and should end with the word “Limited” (Ltd).This indicates that the liability of the company is limited.
-Some companies end their names with “PLC” which stands for “Public limited company” which makes the public aware that although it is a limited liability company it is a public not private.
b)The objects of the company/objective clause;-This set out the activities that the company should engage in
-The activities listed in this clause serve as a warning to outsiders that the company is authorized in these activities only.
c)Situation clause;-Every company must have a registered office where official notices and other communication can be received and sent
d)Capital clause;-It also states that the amount of capital which the business can raise and the divisions of this capital into units of equal value called shares i.e. authorized share capital also called registered or nominal share capital.
-It also specifies the types of shares and the value of each share
-The declaration is signed by a minimum of seven promoters for public limited company and a minimum of two for private company.
-The memorandum of association also contains the names of the promoters
-The promoters signs against the memorandum showing details of their names, addresses, occupation and shares they intend to buy. Each signatory should agree to take at least one share.
-This is a document that governs the internal operations of the company
-It also contains rules and regulations affecting the shareholders in relation to the company and in relation to the shareholders themselves.
-It contains the following;
-Once the above documents are ready, they are submitted by the promoters to the registrar of companies. On approval by the Registrar and on payment of a registration fee, a certificate of incorporation (certificate of registration) is issued
-The certificate of incorporation gives the company a separate legal entity.
Sources of capital
-A share is a unit of capital in a company e.g. if a company states that its capital is ksh.100,000 divided into equal shares of ksh.10 each.
-Each shareholder is entitled to the company’s profit proportionate to the number of shares he/she holds in the company.
Types of shares:
-Non- cumulative shares are the ones whose dividends are not carried forward to the following year(s)
This refers to loans from the public to a company or an acknowledgement of a debt by a company
They carry fixed rate of interest which is payable whether profit are made or not.
They are issued to the public in the same way as shares.
They can be redeemable or irredeemable.
Redeemable debentures are usually secured against the company’s assets in which case they termed as secured debentures or mortgaged debentures.
NB: Where no security is given, the debentures are called unsecured /naked debentures.
These loans are repayable with interest of the agreed rates.
TYPES OF COMPANIES
Private limited company has the following characteristics;
Formation
-It must have a memorandum of association, article of association list of directors, declaration signed by a director or lawyer and certificate of incorporation.
Advantages of private limited company
Disadvantages of a private company
Advantages of public limited company
-They can also borrow money from financial institutions in large sums and have good security to offer to the lenders.
Disadvantages of public limited companies
DISSOLUTION OF A COMPANY
The following are the circumstances that may lead to the dissolution of a company:
THE ROLE OF STOCK EXCHANGE AS A MARKET FOR SECURITIES
DEFINATIONS
-Stocks are formed when all the authorized shares in a particular category have been issued and fully paid for.
-Stock exchange markets enable share holders in public companies to sell their shares to other people, usually members of the public interested in buying them.
-Companies that are not quoted cannot have their shares traded in the stock exchange market.
There is only one stock exchange market in Kenya i.e. The Nairobi Stock Exchange.
A person wishing to acquire shares will do so either at an IPO or in the secondary market. However, an investor cannot buy or sell stocks directly in the stock exchange market. They can only do so through stock brokers.
ROLES OF THE STOCK EXCHANGE MARKET
PUBLIC CORPORATIONS (STATE CORPORATIONS)
These are organizations formed by and/or controlled by the government (the government has a controlling interest). This means that the government owns more than 50% shares in the corporation. Where the government has full ownership, the organization is known as a parastatal
Examples
Characteristics/features of public corporations
Formation
-Some are formed by an act of parliament while others are formed under the existing laws.
-When formed by an act of parliament, the Act defines its status obligations and areas of operation. The Act outlines the following;
Management
-The public corporations are managed by a board of directors appointed by the president or the relevant minister
-The chairman and the board of directors are responsible for the implementation of the aims and objectives of the corporations.
-The chairman of the board of directors reports to the government (president) through the relevant minister.
-The managing director who is usually the secretary of the board of directors in the chief executive officer of the corporation
Sources of capital
–The initial capital is usually provided by the government as a vote of expenditure for the ministry concerned
-Those corporations jointly owned by the government and the public raise capital through the sale of shares
-financial institutions in form of loans
-Retained profits/profits ploughed back.
-Hire purchase
Advantages of public corporations
Disadvantages of public corporations
Dissolution of public corporations
They can only be dissolved by the government due to:
TRENDS IN FORMS OF BUSINESS UNITS
This refers to the sharing of worlds resources among all regions i.e where there are no boundaries in business transactions
Some companies referred to as multinationals, have branches in many parts of the world e.g coca-cola company
Globalization has been made possible and effective through the development and improvement of information and technology organization i.e
This occurs when two independent business enterprises combine to form one large organization
Levels of combinations
Example; A company producing cotton (raw materials) combining with a textile industry.
Types of Amalgamation/combination
Amalgamations whether vertical or horizontal can be achieved in these ways;
-A holding company is one that acquires 51 percent or more shares in one or more other companies.
-The various companies entering into such a combination are brought under a single control.
-These companies are controlled by the holding company and are called Subsidiaries.
-The subsidiary companies are however allowed to retain their original names and status, but the holding company appoints some members to be on the board of directors of these subsidiaries, so as to control their activities.
-Holding companies are usually financial institutions because they are able to buy controlling shares in subsidiary companies
This refers to a business taking over another business by buying all the assets of the other business which then ceases to exist.
Example; Kenya Breweries took over the castle company in Kenya
This is where two or more business organizations combine and form one new business organizations.
-The merging companies cease to exist altogether.
This is a group of related firms/ companies that agree to work together in order to control output, prices and markets of their products – O. P. E. C (organization of petroleum exporting countries) is an example.
GOVERNMENT AND BUSINESS
BY THE END OF THE TOPIC, THE LEARNER SHOULD BE ABLE TO:
INTRODUCTION
Government involvement in business activities is one of the commercial duties it owes its citizens. It is the one that provides the necessary environment for investments to be undertaken by itself, or by the local and foreign investors. This, the government may do in various ways, these include;
Reasons for Government involvement in business
The following are the major reasons for the government’s involvement and participation in business activities;
METHODS OF GOVERNMENT INVOLVEMENT IN BUSINESS
The government gets involved in business activities through the following methods:
This refers to Rules and restrictions the government requires business units to follow in their business activities. Through this method, the government ensures high quality goods and services and puts in control measures to protect consumers from exploitation. The government regulation measures include;
A license is a document that shows that a business has been permitted by the government to operate. It is usually issued upon payment of a small fee.
Licensing is the process of issuing licenses to businesses. Some of the reasons why the government issues licenses include;
The government takes keen interest in training and advising people in business about business management strategies and better ways of producing goods and services. The government offers these services through seminars and courses. This is mainly done by the Kenya Business Training Institute (K.B.T.I). Reasons for government training include;
This is a government initiated and supported policy to encourage local business people to enter into business. This is aimed at increasing the volume and variety of goods and services traded in.
Trade promotion is classified as either external trade promotion or internal trade promotion.
Commercial attaches are officers sent by the country’s government to work with the embassies in foreign countries as support staff in the field of commerce. Their main duty is to look at the interests of their home countries’ exports e.g. cash crops and manufactured goods.
Duties of commercial attaches
To perform these duties, the commercial attaché needs to:
This is done by the government through the ministry of trade. The ministry carries out various activities
TRANSPORT
TOPIC OBJECTIVES
By the end of the lesson, the learner should be able to:
MEANING OF TRANSPORT
Transport is the physical movement of people and goods from one place to another. It helps bridge the gap between producers and consumers hence creating place utility.
Importance of Transport to Business
ESSENTIAL ELEMENTS OF TRANSPORT
In order for a transport system to function efficiently it should have certain basic elements. These elements are:
This refers to anything i.e. vessel that is used to transport goods and people from one place to another. Units of carriage include: ships, trains, aeroplanes, motor vehicles, bicycles and carts. Units of carriage are also referred to as means of transport.
This is the driving force (source of power) that makes a unit of carriage to move.The power for most vessels may be petroleum products, electricity, human force or animal power.
It refers to either the route or path passes by the vessel. The route can be on land, on water or through air. Examples of ways are roads, railways, paths, canals, seaways and airways. The ways can be classified into either natural ways or manmade ways.
The vessel used to carry goods and people starts from one destination and ends up at another. At these destinations the loading and off-loading take place respectively. The loading and off-loading places are referred to as terminals or terminus. Examples of terminuses are bus stations, airports and seaports.
MODES OF TRANSPORT
Mode refers to the manner in which transport is carried out. There are three modes of transport namely:
This mode of transport involves movement of goods and people using units of carriage that move on dry land. The various means under this mode includes:
This involves human beings carrying goods on their heads, shoulders or backs. Human Porterage as a means of transport is the oldest kind of transport and is still very common in our society. The means is suitable for transporting light luggage over short distances. It is also appropriate where other means of transport are not available or convenient.
Advantages of Human Porterage
Disadvantages of human Porterage
iii. Not suitable for transporting heavy and bulky goods
v.Relies on human energy which is exhaustible
Carts are open vessels usually on two or four wheels that are pushed or pulled by either human being or animals such as oxen and donkeys. The carts pushed or pulled by human beings are referred to as hand carts or mikokoteni. The ones pulled by animals, on the other hand, are called animal driven carts. Carts are used to carry relatively large quantities compared to human porterage. Like human porterage, they are not suitable for long distances. Types of goods that are transported using this means include, agricultural produce, water and animal feeds.
Advantages of carts
iii. Initial buying and maintenance cost is low
vii. Convenient for transporting goods over short distances
iii. Not suitable for transporting goods over long distances
These are means (units of carriage) of transport that ferry goods and people on roads. Vehicles are the most commonly used means of transport.
Vehicles are either passenger or goods carriers. Passenger carriers may be buses, matatus, taxis and private cars while goods are transported using Lorries, pick-ups, tankers and trailers. Vehicles are expensive to acquire and maintain. The convenience of vehicles may depend on the nature of the road on which they travel.
Some roads are impassible especially when it rains while others are usable throughout the year (all weather roads).Of special concern in road transport is the matatus. These are privately owned passenger vehicles which were introduced to supplement the existing mainstream transport companies that were inadequate at independence. They got their name from the amount of fare they used to charge originally, that is, mapeni matatu. The operators have to obtain the relevant documents such as insurance cover in order to be allowed to operate. Their owners may form associations which take care of their interests along given routes or in certain areas.
Advantages of matatus
iii. They are more flexible since they can change routes easily depending on demand
vii. They are cheaper to acquire as compared to buses
Disadvantages of matatus
iii. In some cases, touts use impolite language when dealing with passengers
vii. Their operation is concentrated on peak hours, rarely operating at night.
viii. They at times unexpectedly change their route hence causing breach of contract.
Advantages of vehicles
iii. Relatively cheaper over short distances
Disadvantages of vehicles
iii. Traffic jams in roads may cause delays
v.Some roads may be impassible especially during the rainy seasons.
Trains are vessels that transport goods and people on rails hence the term railways.
The terminuses of trains are the railways stations. Therefore; the goods to be transported by trains have to be taken to the railway station. Railway transport is suitable for heavy and bulky goods as well as passengers. There are two types of trains: cargo and passenger train.
Advantages of Trains
-Relatively secure as cases of theft and accidents are rare
-Enables a transporter to plan for the transport of his/her goods as trains follow a fixed timetable
-Economical for transporting heavy and bulky goods over a long distance
-Trains may have facilities for carrying special types of goods e.g. gas, petrol and vehicles
-Where shunting facilities are available trains may deliver goods up to or from the owner’s premises
Disadvantages of Trains
-Not flexible as trains follow a strict time table
-Railway lines are expensive to construct and to maintain
-Not all areas are served by railway lines
-Not suitable for transporting urgently required or perishable goods as it is slow
-Unsuitable for transporting goods over short distances
-Trains are expensive to acquire and maintain
This is the movement of liquids and gases from one place to another through a pipe. Products transported through pipes include water, gases, petrol and diesel. Solids that cannot be dissolved or damaged by water may also be transported through pipes as suspension. Examples coffee berries from machines to drying places. The pipeline is both a vessel and a way.
Products flow by the force of gravity or pressure from an original station. If the original terminal is at a higher level than the receiving terminal, the force of gravity is adequate to move the product. But if the receiving terminal is at a higher level than the original than the originating terminal, then power is required to pump the product uphill. For example, petroleum from Mombasa which is at sea level needs pressure to pump it to all the receiving stations.
Advantages of pipeline Transport
-It is labour saving as it requires minimal manpower
-It is environmentally friendly since it is free of noise or smoke
-It may be constructed in areas where it is difficult to construct roads or railway lines. For example, over rugged terrain
-Pipelines allow continuous flow of the goods being transported
-It ensures that road damage is reduced as the number of tankers is reduced on roads
-It helps to reduce accidents that may be caused by tankers on roads
-It reduces delays arising from congestion on roads
-Maintenance costs are reduced as it relies on gravitational force and booster stations along the way
-It may not be affected by adverse weather conditions
Disadvantages of pipeline Transport
-A leakage not detected in good time may lead to high losses
-Initial construction cost is high
-Accidents leakages may lead to environmental pollution
-It is unidirectional that is, travels only in one direction
-It can transport only one product at a time
-It is not flexible since once a line is laid, it cannot be adjusted according to transport patterns or demands
-Generates comparatively fewer job opportunities as it is capital intensive
-It is vulnerable to sabotage by enemies.
-Once laid, it is difficult to re route or re locate.
It is a mode of transport where the units of carriage transport goods and people on water. Water in this case includes; navigable rivers, lakes, seas and oceans. The means of transport which are the units of carriage or vessels using this mode include; ships, dhows, boats, steamers and ferries. Water transport can be divided into inland waterways and sea transport.
This is transport carried out on lakes, rivers and inland canals. The Lake Victoria facilitates transport among the three east African countries i.e. Kenya, Uganda and Tanzania. Ferries also connect the mainland to islands such as Rusinga Islands, found in Lake Victoria.
Water hyacinth has however been a threat to transport on the lake. Most rivers in Kenya are not navigable due to reasons such as:
This is where goods and people are transported in seas and oceans. All types of water vessels may be used in sea transport. Sea transport is important as it connects continents of the world thereby facilitating international trade. Kilindini in Mombasa provides a good natural harbor facilitating sea transport between Kenya and other countries of the world. Ferries also connect the island of Mombasa and the mainland.
Types of Water vessels
A ship is a large vessel that transports people or goods through water. Their sizes however vary depending on quantity of goods and passengers they carry. Ships help in connecting countries or places which borders the sea. They load and offload in terminals referred to as harbors found at sea ports. For example, the Kilindini harbor is found in the port of Mombasa.
Ships that transport people are referred to as passenger ship while those that transport goods are referred to as cargo ships. Cargo ships are c are convenient for carrying heavy and bulky goods.
Ships may also be classified as either liners or tramps.
Liners
These are ships that are owned and operated by shipping companies called conferences. Each conference is responsible for specifying the route on which each liner would operate the rates to be charged and setting the rules and regulations to be followed by the members.
Characteristics of liners
-Have fixed routes
-Follow a fixed timetable
-Charges are fixed
-Call at specified ports along the route at specified intervals
-Travel at regular intervals.
Tramps
These are ships that do not follow a regular route or time table. Their routes therefore depend on demand. During times when demand is high, they charge higher rates and when demand is low they lower their rates. Tramps can therefore be likened to matatus. Tramps may be owned by either individuals or firms.
Characteristics of tramps
-Do not have a fixed rate. They therefore move to wherever there are goods or passengers to carry.
-Have no set timetables. They therefore move according to demand
-Their fares change according to demand.
-Their travelling patterns are irregular and therefore cannot be relied upon
NB: Liners and tramps owners are in constant competition business. Traders therefore need to choose the type of ships to hire. Liners are however more popular than tramps among traders because of their reliability.
When a trader hires an entire ship to transport goods to a given destination, he/she and the ship owner signs a document called a charter party. This document shows the terms and conditions under which the goods would be transported.
Other information included in the agreement are destination, nature of the goods and freight charges. When the ship is hired to carry goods for a given journey the document signed is referred to as voyage charter. On the other hand, if the ship is hired to transport goods for a given period of time, the document signed is called time charter.
Ships may be specially built to carry special commodities. These may include tankers specially built to transport petroleum products and other liquids. Refrigerated ships may also be available to transport perishable commodities such as meat, fish and fruits.
These are water vessels used in transporting goods and people over short distances. They are therefore found in both inland water transport and also the sea transport.e.g the Likoni ferry in Mombasa carries people from and to the island of Mombasa and the main land.
Advantages of water transport
-Sea transport is economical to the owner as the number of employees to carriage volume ratio is less compared to road transport
-Suited for transporting heavy and bulky goods
-It is cheap as the way is natural and free
-Connects countries of the world which border the sea
-Special types of ships are available for transporting goods
-Large volume can be carried thereby reducing cost per unit
-Not affected by traffic congestion
-Some ships can be very luxurious for passengers and may even provide swimming pools.
-At the port/dock, there are many depots for storage of goods.
Disadvantages of water transport-
Sea-sickness, sea-pirates and storms may occur
-They are slow therefore not suitable for transporting perishable and urgently required goods
-It is expensive to construct and maintain artificial harbors
-Unfavorable weather conditions may affect water transport
-Sea transport is not accessible to land locked countries
-Lack of loading and off-loading facilities may lead to delay
-Cost of acquiring and maintaining ships is high.
-Theft of cargo and other valuables may occur during loading and offloading.
This refers to the movement of goods, people and documents by aircrafts. Aircrafts/ aeroplanes are the units of carriage and air the way. The terminals include airports and airstrips.
Aeroplanes are fast compared to other means of transport i.e. they are the fastest means of transport. They are therefore suitable for transporting urgently required goods like drugs and perishable goods Such as flowers over long distances.
Aircrafts may be classified as either passenger planes or cargo planes. Passenger planes transport people from one place to another. On the other hand, cargo planes transport light cargo to the required destinations. Aeroplanes may be fitted with special facilities for handling special goods. Aeroplanes are expensive to acquire and to maintain. Their operations may also be affected by weather conditions.
Advantages of Air Transport
-There is less handling of goods on the way since aeroplanes may move direct to the final destinations.
-The way does not require construction or maintenance as it is natural and free.
-Planes can move through places where other means cannot, such as over the earth poles and across high mountains/ planes are not hampered by physical barriers.
-Have efficient interconnections between airlines all over the world which makes it convenient
-Suitable for long distance travelers especially from one continent to another
-Very fast therefore suitable for transporting perishable and urgently required goods.
-Chartered planes can be used to reach remote areas.
-The movement of aircrafts is smooth therefore suitable for transporting fragile goods such as glassware and eggs.
-Passengers are given the highest degree of comfort and personal attention making it the most comfortable means of transport.
Disadvantages of Air Transport
-Causes noise pollution
-Air fields are not available in all places
-Cannot be conveniently used to carry heavy and bulky goods
-Expensive to acquire and maintain aircrafts
-Requires highly trained manpower e.g. air traffic controllers, pilots e. t. c
-Unfavorable weather conditions such as fog, mist and heavy rains may cause delay
-It is an expensive means of transport in terms of freight charges
-Not suitable for transporting inflammable goods such as cooking gas and petrol
-In case of accidents results are catastrophic/ accidents are rare but fatal.
-Has limited carrying capacity that should not be exceeded.
-It is not flexible.
-Most airfields/ terminals are located some distance away from town/ city centers and therefore require transport or railway links that are affected by jams occasionally causing delays.
-Recent hijackings by terrorists have made air transport an insecure means especially for transporting valuables.
This is a recent development in transport. It refers to the packaging of goods in standardized ‘box like’ containers designed for use in transporting cargo. The containers are mainly made of metal though a few are made of wood. They can either be hired or bought from firms that provide them. The hired containers are returnable to the owner after the goods have been transported.
Containers are designed in a way appropriate to transport goods by ships, train, lorry or by air. To safeguard the goods against risks such as theft and unfavorable weather conditions the containers are sealed immediately after goods have been packed. The sealed containers are then transported up to the final destination where they are off-loaded. The consignee can then break the seal.
Goods can be transported in containers as Full Container Load (F.C.L) or as Less Container Load (L.C.L).Full container load applies where the container is filled with goods belonging to one person. In FCL, goods are delivered to the consignee intact. On the other hand, less than container load applies where a container is filled with goods belonging to several consignors. This may be the case where a single consigner does not have enough goods to fill a container. When such a container reaches the destination, it is opened and the various consignees take their goods.
There are special handling facilities for loading and offloading containers onto and from the units of carriage.
Apart from the container depot at Mombasa, Kenya Ports Authority (K.P.A) has established inland container depots referred dry ports. An example of a dry port is found at Embakasi in Nairobi. The establishment of dry ports aims at relieving congestion at the sea port. It also aims at making handling of cargo easier and efficient for inland importers and exporters.
When containers are off loaded from ships at Mombasa, they are loaded into special container trains called railtainer which transports them by railway to the inland container depot at Embakasi. Containers can also be transported by specially designed trucks between the ports or from the port to consumer’s destination.
Advantages of containerization
-Minimizes the risks of loss or damage of goods as containers are sealed at source
-Containers are lifted with devices which make movement and handling easy
-Saves time and labour in loading and off-loading due to use of machines
-Containers sealed at source in presence of customs officials may not be opened until they reach their final destination. This reduces delay.
-Special containers are available for goods requiring special attention like chemicals.
-Insurance costs are relatively low as risks are less
-Space is saved when containers are used as opposed to when individual items are packed in the carrier.
-Can carry large quantities of cargo if packed well.
-Containers are tough structure, which offer protection to sensitive and fragile goods.
Disadvantages of containerization
-They are expensive and this increases the cost of transporting goods
-Contributes to unemployment since it is capital intensive
-Not suitable for transporting small quantities of goods.
-Requires special handling equipment which may be expensive
-May not be suitable for goods with irregular shapes.
-Training labour force is long and expensive.
-They may be used to smuggle illegal goods.
-The large trucks used on the road increase road damage and may increase accidents.
Factors that influence the choice of appropriate means of transport
iii. Reliability; The means chosen should be able to deliver the goods to the required place at the right time and in the right form.
vi.Distance; Some means of transport are suitable for long distances while others are suitable for short distances. If goods are to be transported for long distances, air, sea or railway transport would be appropriate, otherwise roads would be suitable for short distances.
vii.Availability of means; The means of transport to be selected should be based on its availability. For example, where there is only one means of transport, it would be the only one to be chosen.
viii.Flexibility; This is the ability of means of transport to be manipulated to suit the convenience of the transporter. Where flexibility is required, then the means that would provide such should be chosen. For example a matatu is usually more flexible than an aeroplane.
ix.Terminals; Some means of transport may have their terminals near the transporter than others. In this case, the transporter should choose the means whose terminals are conveniently accessible to facilitate loading and offloading of goods.
x.Value of goods to be transported- goods of high value require special handling and high security during transportation.
Trends in transport
Motor cycles are also being used as bodabodas in various areas. Similarly, the three wheeled vehicles commonly known as ‘Tuk Tuk’ is a major feature in cities and most towns.
REVISION QUESTIONS ON TRANSPORT
KCSE PAST PAER 1
Mode of transport Units of carriage
KCSE PAST QUESTIONS PAPER 2
COMMUNICATION
Meaning of communication
Note: The space between the sender (s) and the receiver (s) maybe as narrow as when people are talking to each other or as wide as between the North Pole and the South Pole.
Effective communication is vital/important for business in that it serves the following purposes.
Importance of communication (purposes)
For an organization to run smoothly there should be proper flow of information within the business and also between the firm and outsiders e.g. the manager may inform members of staff about a planned meeting. Similarly the business may receive a letter of inquiry from a customer
Through proper communication the organization is able to clarify confusing issues from within and without the firm for example in cases where there are many managers. It would be necessary to clarify the responsibilities of each manager.
Good/efficient communication enables the business to create a more positive image and a favorable reputation of itself to outsiders and overcome prejudices and negative attitudes that people may have against the business.
Proper communication enables the business to get new ideas make plans and ensure that they are implemented in the desired way.
Communication process
Communication is a process that involves interchange of information and ideas between two or more people. Communication therefore is a circular process i.e communication may lead to some reaction which in turn may generate further communications or feedback. This flow can be illustrated as below:
Message 3
Receivercdddd
Sender
Feedback
Lines of communication
Communication can be classified according to either the levels of the communicating parties or according to the nature of the message.
iii) Diagonal
This is where messages are passed between a senior and her/his juniors in the same organizations
Vertical communication can be divided into two parts
-Downward communication
-Upward communication
-Downward communication-This is a communication process which starts from the top manager to her/his juniors. This can be informed of:
-Upward communication-This is a communication process that starts from the juniors to the seniors and maybe in the form of:
This is communication between people of the same level (rank) in the same organization e.g. departmental heads in an organization may communicate to achieve the following:
One of the major characteristics of this type of communication is that there are less inhibitions. The people involved are more open and free with each other than in the case of people with different ranks.
iii) Diagonal communication
This is communication between people of different levels in different departments or different organizations e.g. an accounts clerk may communicate with a sales manager of the same organization or of different organizations. Diagonal communication enhances team work.
This can either be;
Formal communication
This is the passing of messages or information using the approved and recognized way in an organization such as official meetings, memos and letters. This means that messages are passed to the right people following the right channels and in the right form.
Formal communication is also known as official communication as it is the passing of information meant for office purposes.
Formal systems of communication are consciously and deliberately established.
Informal communication
This is communication without following either the right channels or in the right form i.e. takes place when information is passed unofficially. It is usually used when passing information between friends and relatives hence it lacks the formality.
Informal communication may also take the form of gossips and rumor-mongering.
Informal communication usually suppliments formal communication as is based on social relations within the organization.
Note: Both formal and informal communication is necessary for effective communication in an organization.
Essentials of Effective communication
For communication to be effective it must be originated produced transmitted received understood and acted upon. The following are the main essentials to effective communications.
This is the person from whom the message originates. He/she encodes the message i.e. puts the message in the communicative form.
This is the information to be sent. It is the subject matter of communication and may contain words, symbols, pictures or some other forms which will make the receiver understand the message
iii) Encoding; This is the process of expressing ones ideas in form of words, symbols, gestures and signs to convey a message
iv)Medium/channel; This refers to the means used in communicating. This could be in the form of letters, telephones and emails among others.
v)The receiver; This is the person for whom the message is intended. The receiver decodes the message for proper understanding.
vi)Decoding; This is the process of interpreting or translating the encoded message to derive the meaning from the message
vii) Feed-back; This refers to the reaction of the receiver of the message. This maybe a reply /response which the receiver sends back to the sender.
The above can be represented in a diagram as shown below;
FORMS AND MEANS OF COMMUNICATION
Forms; These are channels or ways of passing on messages. The four main forms are:
iii )Audio –visual communication
Means; This is the device used to pass on information e.g. messages, letters, telephones e.t.c
This is where information is conveyed by talking (word of mouth)
It is also known as verbal communication
Means of communication
This involves two or more people talking to each other. The parties are usually near each other as much as possible to ensure effective communication.
It is suitable where subject matter of discussion require convincing persuasion and immediate feed-back.
It may be used during meetings, interviews, seminars, private discussions, classrooms e.t.c
It is the most common means of oral communication
Advantages of face-to-face communication
Disadvantages of face-to-face communication
ii)Telephone
This form of communication is commonly used in offices and homes. It is useful in sending messages quickly over short and long distances.
It is however not suitable for sending;
In Kenya telephone services are mainly provided by Telkom Kenya Limited. The subscriber is required to purchase the telephone equipment from the post office or other authorized dealers before installation.
Installation is done on application by the subscriber (applicant).He/she pays the installation fee in addition; the subscriber is sent a monthly bill with the charges for all the calls made during the month.
The charges for calls depend on the time spent time of the day of the week and distance of the recipient from the caller e.g. it is cheaper to call at night than during the day. It is also cheap to make calls during public holidays and weekends than on weekdays.
There are also mobile phones which have no physical line connection to exchange and may be fixed to a vehicle or carried in pockets. In Kenya these services are provided by safaricom, Airtel, orange and Yu mobile communications.
Advantages of Telephones
Disadvantages of Telephone
Reasons why mobile phones have become popular
iii)Radio calls
This involves transmitting information by use of radio waves i.e. without connecting wires between the sender and the receiver
The device used is called a radio telephone. It is commonly used in remote areas where normal telephone services are lacking or where telephone services are available but cannot be conveniently used e.g. policemen on patrol in different parts of a town
Radio transmission is a one way communication system i.e. only one person can speak at a time. It is therefore necessary for the speaker to say’over’ to signal the recipient that the communication is through so that the recipient can start talking. To end the conversation, the speaker says ‘over and out’
The radio calls are commonly used by the police, game rangers, researchers, foresters, ship owners and hotels situated in remote areas. They are also used for sending urgent messages such as calling for an ambulance and fire brigade
Note; Radio calls are not confidential since they use sound frequencies that can be tapped by any radio equipment that is tuned to that frequency
Advantages of Radio calls
Disadvantages of Radio calls
This is a means of communication used to locate staff or employers who are scattered in an organization or who are outside and need to be located urgently
When within the organization portable receivers, lighted signals, bells, loudspeakers etc are used
When outside the organization employees are contacted using portable receivers (pocket-size) used to send messages through sms (short message services)
The paying system can only be used within a certain radius. When using a portable receiver, the caller will contact the subscriber by calling the post office which will then activate the pager.
The subscriber is then informed to contact the originator of the message.
Paging is mostly used in emerging cases
v)Radio
Usually messages intended for a wide audience can be transmitted through a radio more quickly and economically than by using other forms of communication.;`
Radio is used for different reasons apart from advertising e.g for formal notices, and venue for activities
Advantages of oral/verbal communication
Disadvantages of oral/verbal communication
Written Communication
This involves transmission of messages through writing. It is the most formal way of communication because the information is in recorded form and can be used for reference
Means of written communication
(i)Letters
Letters are the most commonly used means of communication.
There are two categories of letters;
a)Formal letters
a)Formal letters; These include business letters and official letters.
Business letters are written to pass messages and information from businessmen to customers and vice versa e.g. letters of inquiry and acknowledgement notes.
It can also be used between employees and employers in an organization e.g. a complimentary note.
Official letters are letters between people in authority and others that touch on the activities of the organization e.g. an application letter for an advertised vacancy in an organization.
Formal letters have a salutation clause which usually starts with “Dear Madam “or “Dear Sir”. It also bears the addresses of both the sender and the recipient, a subject heading and a complimentary clause ending with “Yours faithfully”.
They are also known as Personal letters
This is a means of communication provided by the post office. The sender obtains the telegram form from the post office and fills the message on it in capital letters and hand it over to the post office employees at the counter. Alternatively the sender may use a telephone to read the message to the post office. The post office then transmits the message to the recipient post office.
The charges of a telegram are based on the number of words used, the more the words used the higher the charges. However there is a standing charge.
Telegrams are used for sending urgent messages.
Note; Due to changing technology telegrams have lost popularity. Short messages can now be sent by cell phones (mobile phones) using the short messages services (sms)
iii) Telex
This is a means of communication used to send short or detailed messages quickly by use of a teleprinter. The service is provided by the post office on application.
A message is sent by use of two teleprinters one on the senders end and another on the recipients end. When sending information through a teleprinter which is a form of electric typewriter producing different electric signals, its keys are pressed and automatically the message is printed at the recipient’s machine.
Telex saves time for both the sender and recipient as the messages are brief precise and received immediately. However, it’s an expensive means of communication
This involves transmission of information through a fax machine. Both the sender and the receiver must have a fax machine. These machines are connected using telephone lines
Fax is used to transmit printed messages such as letters, maps, diagrams and photographs. To send the information, one dials a fax number of the required destination and then the document is fed into the sender’s machine. The receiving machine reproduces the document immediately. It is used for long distance photocopying service.
v)Memorandum (Memo)
This is printed information for internal messages within an orgaanisation. It is normally used to pass information between departments or offices in an organization.
Memoranda have no salutation or complimentary clause. They are suitable for informing the officers within an organization of matters related to the firm.
A memo is pinned on the notice board of an organization if it is meant for everybody otherwise passed to the relevant staff.
This is a written communication used to inform a group or the public about past current or future events. It is usually brief and to the point. It can be placed on walls, in public places, on trees, in newspapers or on notice boards.
viii) Reports
These are statements/within records of findings recommendations and conclusion of an investigation/research. A report is usually sent to someone who has asked for it for a specific purpose.
viii) Circulars
These are many copies of a single letter addressed to very many people when the message intended for each is the same.
This is an outline of the items to be discussed in a meeting. It is usually contained in a notice to a meeting sent in advance to all the participants of the meeting. The notice of the meeting contains;
These are records of the proceedings of a meeting. Keeping minutes of certain meetings is a legal requirements e.g. companies
Keeping minutes for other meetings are for management purposes to ensure that decisions made at the meetings are implemented
Advantages of written communication
Disadvantages of written communication
3) Visual Communication
This is the process of passing information by use of diagrams, drawings pictures, signs, and gestures e.t.c
A photograph is an image (visual representation of an object as it appeared at the time when the photograph was taken
Photographs are self-explanatory and may not be accompanied by any narration or explanation. The recipient is able to get the message at a glance.
Refer to marks, symbols, drawings or gestures whose purpose is to inform the public about such things as directions, distances, dangers and ideas.
Examples; road signs, traffic lights and danger signs on electricity poles
This means of communication can only be effective if the meaning of the sign used is understood.
Graphs; These are used to show and illustrate statistical information
Charts; These are diagrams which show or illustrate the flow of an idea e.g. an organization chart illustrates the whole organization structure indicating the chain of command
Advantages of visual communication
The information may be obtained at once
Disadvantages of visual communication
4) Audio-Visual communication
This is a form of communication in which messages are sent through sounds and signs.
This form of communication ensures that the receiver gets the message instantly.
It is suitable where both the sender and the receiver know the meaning of specific sounds and signs.
Means of Audio-visual communication
A television can be a very suitable means of sending urgent messages especially when it gives live coverage of events.
Advantages of Audio-visual communication
Disadvantages of Audio-visual communication
5) Audio Communication
This is when the message is transmitted through sounds. Examples include
Other methods of audio communication include drums, alarms, and bells among others
Advantages of Audio communication
Disadvantages of Audio communication
FACTORS TO CONSIDER WHEN CHOOSING MEANS OF COMMUNICATION
Paging and sirens are suitable for short distances. For long distances, fax letters, telephone, e-mail may be appropriate
BARRIERS TO EFFECTIVE COMMUNICATION
Communication is said to be complete only when the recipient gets the message the way the sender intends it to be. When information is not received the way it was intended then it has been distorted. Distortion of a message is brought about by some communication barriers which may exists in the path of the message between the sender and the recipient. Some of these barriers are:
III. Negative Attitude: Attitude refers to the feelings of the communicating parties towards each other. It is important that there exists a mutual feeling of trust and respect between the parties concerned in order to avoid bias .If there is mistrust and prejudice then there may be deliberate or unintentional misunderstanding of the message involved.
VII. Ambiguities: it occurs when the sender express in a manner which leads to wrong interpretation. When the receiver interprets the message differently it automatically leads to communication breakdown.
VIII. Emotional responses: emotional responses such as those resulting from hunger or excitement may lead to distortion of message.
SERVICE THAT FACILITATE COMMUNICATION
Services that facilitate communication include:
Mailing services
This refers to handling of letters and parcels. They are offered by organizations such as postal corporation of Kenya (P.C.K) securicorl courier and Document handling Limited (D.H.L)
Some of the services offered by the postal corporation include:
The sender pays the normal postage fee plus a fee for special service. An example of such a service is Expedited Mail Service (EMS) speed post
These include surface mail and airmail.
Surface Mail: These include letters and parcels delivered by road, rail, water and hand.
AirMail: This consists of letters and light parcels delivered by air.
An express mail is/must be presented at the post office counter by the sender and the envelope clearly addressed and a label with the word “express” affixed. Normal postage plus an extra fee (commission) is charged
The mail is delivered to the receivers nearest post office from where the post office makeS arrangements to deliver the mail to the receiver within the shortest time possible.
NOTE: For speed post special arrangements to deliver the mail start at the sender’s post office whereas express mail, the arrangements start at the addressers post office.
Under this arrangement when addressing the letter, the words poste Restante must be written on the envelope clearly. The addressee must identify himself/herself when collecting the correspondence from the post office.
There is no additional charge made apart from normal postage charges. This service can only be offered for three months in the same town
This service is offered by the post office for sending articles of value for which security handling is required. A registration fee and a commission is paid. The commission depends on the weight of the article and the nature of registration. The sender is required to draw a horizontal and a vertical line across the faces of the envelope.
A certificate of registration is given to the sender. In case of loss, the sender may be paid compensation on production of the certificate of registration.
A green card is sent to the recipient. The card bears his name and the post office at which the mail was registered. The recipient will be required to identify himself before being allowed to posses the mail.
Items that may be registered include jewels, certificate, land title deeds e.t.c.
The service is useful/more common with firms which would like to encourage their customers to reply their letters. Customers are issued with reply card envelopes (or envelopes marked ‘postage paid’)
They can send letters to the business by using these envelopes/the card. The customers then place the card/envelope in the post box and the firms post office branch will deduct postage charges from the lump sum amount.
Courier Services
These are services where a service provider receives transports and delivers parcels or important documents to destinations specified by customers in return for payment of fees or charges.
Examples; Akamba bus service, Securicor courier services e.t.c
ii)Telephone services
Telkom Kenya, through the post office, provides telephone services which offer direct contact between people who are far apart. It makes conversation between people at any distance possible, as long as there are transmission facilities between them. Urgent matters can be discussed and consultations can take place so that instant decision or actions are taken. The telephone assists organizations to establish a fast and convenient machinery for its internal and external communication network.
These are hand held telephones with digital links that use radio waves. They are sometimes called cell-phones since they use power stored in a dry cell
In Kenya mobile phone services are provided by safaricom Ltd.(a subsidiary of Telkom Kenya)and Airtel communications Ltd(formally Kencel Communication Ltd)which is a joint venture between a French company and a Kenyan company, yu mobile services and Orange mobile services . This sector therefore greatly benefits from foreign investment to improve services.
The use of this service is popular. Apart from the provision of telecommunication service, cell phones have different attractive features or services such as short messages service (sms) whereby a caller can send a written message. Recent models of mobile phones enable the user to access the internet and send e-mail messages
Advantages
Disadvantages
iii) Broadcasting services
Communication commission of Kenya is a regulatory body that receives applications and issues licences for radio and television broadcasting stations.
Radio broadcasting is a very important mode of giving news and information to people in the whole world.
The liberalization of the communications sector in Kenya in 1999, Kenya has witnessed a mushrooming of F.m. Stations which are owned by private sector operators e.g. Kiss Radio, Easy fm,Classic fm,Family fm,Kameme e.t.c
They have helped to spread news and information countrywide. Before liberalization, Kenya Broadcasting corperation (KBC) radio was operating as a state owned monopoly.
Television broadcasting (telecasting) does not reach as wide an audience as radio broadcasting in Kenya. It however serves the same purpose of relaying news and information to Kenyans. Both radio and television stations are widely used for advertising purposes.
The T.V subsector has been liberalized since 1999 and a number of privately owned stations have emerged e.g. Kenya Television Network (KTN) Nation Television, Family T.V etc. Prior to that time KBC television was in operation as a state owned monopoly.
Other services that facilitate communication
Current trends and Emerging issues in communication
With the advancement of information technology (I.T) there has been a lot of revolution in communication.
The following are some of the current trends and emerging issues in communication;
These are privately owned kiosks where telephone services are sold. The owner of the kiosk must get authority from the service provider in order to run the bureau. The individual wishing to use the services of the bureau makes payments to the owner of the service. Other services offered by the bureau include selling of scratch cards for mobile telephones and credit cards for landline telephone services.
These are hand held telephones with digital links that use radio waves. They have become an important business and social tool. This is because most people and traders want some flexibility to be able to communicate whenever they are.
Other reasons that have led to the popularity of cell phones include:
This is a service provided through the internet for sending messages.
It is similar to sending a letter through the postal system only that it is done electronically.
-Messages can be sent to anyone on the network, anywhere in the world. For this to take place, computers have to be connected to each other to form a network.
-To communicate, one is required to have an email address e.g. raeform2@ yahoo.com. Messages arrive at the e – mail address immediately they are sent.
-It is only the addressee of the message who can retrieve the message since a password is required to access the mailbox.
-E – mail can also be used to send documents and photographs like certificates by scanning and attaching.
– More and more businesses are using e- Mail to communicate with other businesses, their customers and suppliers.
* QUESTION: OUTLINE THE ADVANTAGES OF USING E- MAIL AS A MEANS OF COMMUNICATION.
The internet links computers all over the world. Written and oral information is transmitted on the internet through the use of telephone wires, fibre- optic cables and wireless devices.
The internet has changed the way people communicate in the following ways;
The future office will rely largely on computers. Most of the communication will be done through computers. This may result in less use of paper, hence the use of the term “the paperless office”.
Vi ) Decline in the use of postal services
Decline in the use of postal services is a result of the impact of the internet. E-mail has become a popular and preferred mode of communication since it is fast and cheap. However, ordinary mail/ use of postal services may not be completely phased out since the government, businesses and people do not regard an e-mail as a binding or formal communication.
Vii) Transformation of language
The language used to pass and receive messages has evolved through time.e.g the youth have adopted the use of “sheng” in exchanging messages. such language is largely understood by its youthful users. There is also the use ofcell phones to send short text messages; which are highly abbreviated and may use slang whose meaning is only known to the users e.g ‘av a gr8 day’.
COMMUNICATION REVESION QUESTIONS
-Communication is the process by which information is passed from one person or place to another.
(a) Vertical communication
Involves the flow of information either downwards or upwards, for example, from a senior employee to a junior employee
(b) Horizontal communication
Is also referred to as lateral communication which is passing of information between people of the same rank or status, for example from one departmental manager to another departmental manager
(c) Diagonal communication
Is communication of different people in different levels of management or departments for example a receptionist communicating to a production manager.
Formal communication is official and documented and follows certain rules for example a worker writing an official letter to an organization’s seniors. Informal communication does not conform to any time, for example communicating to friends and relatives.
Advantages
Disadvantages
Advantages
Disadvantages
……………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………
…………………………………………………………
WAREHOUSING
Warehouse: This is a building or a part of a building where goods are received and stored until need arises for them.
-Other terms used to refer to a warehouse are depot, a godown or a silo.
Warehousing; This is the process of receiving goods into a warehouse, protecting such goods against all types of hazards and releasing them to users when need arises for them
-There are three distinct stages in warehousing process namely:
Importance of warehousing to Business
Essentials of a warehouse
These are the features and resources a warehouse should have in order for it to function effectively.
These include:
Types of warehouses
-Warehouses can be broadly classified into three namely:
These are warehouses that are owned by private individuals/organizations for the purpose of storing their own goods only. They include:
These are warehouses for storing the wholesalers’ goods as they await distribution or sale. They need warehouses because they buy goods in bulk from producers and store them until they are needed by retailers.
-The wholesalers warehouses also act as showrooms i.e. they display their goods in the warehouse.
-These warehouses also enable the wholesalers to prepare their goods for sale e.g. branding, blending, packing and sorting may be carried out in the warehouse
-These warehouses are owned by producers and they are for storing goods prior to their demand.
-The producers may be manufactures of finished goods or farmers
-Such warehouses are built near the manufactures factories or the farmers production points.
-Manufactures who export may locate some warehouses near ports through which they export e.g Mumias sugar warehouse, Bamburi Portland cement warehouse e.t.c
Some large-retailers such as chain stores and supermarkets own warehouses for storing their large stores
-It becomes necessary for such business to have warehousing facilities due to their large and bulky purchases dictated by the nature of their business
-Goods are distributed from their warehouses to the retail outlets or to the branches
Advantages of private warehouses
Disadvantages of private warehouses
These are warehouses owned by individuals or organizations who do business by renting space. To those traders who are in need of storage facilities to store goods temporarily. They have the following characteristics;
Advantages of a public warehouses
Disadvantages of public warehouses
These are public warehouses for keeping imported goods until customs duties have been paid against them. They are mainly located at the points through which goods enter a country
-Imported goods are kept in this type of warehouses if the owner has not paid customs duties. Such goods are said to be “goods under bond”or “goods in bond”
–Bonded warehouses are so called because the owners of such warehouses give a ‘bond’ to the customs authorities i.e. a sum of money as guarantee that they will not release goods from the warehouses until customs duties have been paid.
-The importer may withdraw the goods either in part or in full after the customs duties have been paid for the goods he/she intends to collect.
-If the goods are sold while still in a bonded warehouse, the new owner of the goods pays the duty before taking them out of the warehouse.
-If the goods re-exported to another country while still in a bonded warehouse, the importer does not have to pay the customs duties e.g an importer may import some goods and further prepare them for sale inside a bonded warehouse and can then re-export them without having paid the customs duties
-When the importer pays the duties to the customs officials, a “release warrant” is issued. This is a document that enables the importer to have his/her goods released from a bonded warehouse
-Bonded warehouses have resident customs officials who monitor the movement of goods in and out of a bonded warehouse.
Features of a bonded warehouse
Advantages of bonded warehouse to the importer
Advantages of Bonded warehouse to the Government
Disadvantages of a bonded warehouse
Free warehouses
These are warehouses in which tax-free goods are kept awaiting sale or collection by owners
-Goods stored in these warehouses can be either locally produced, requiring no taxation or imported goods for which customs duties have already been paid.
NOTE: i) All warehouses apart from bonded warehouses are free warehouses since goods held in them are not subject to control by customs authorities. This includes all private and public warehouses
Advantages of free warehouses
Disadvantages of free warehouses
Current trends and emerging issues in warehousing
Warehousing technology is undergoing important changes in both building design and handling in storage equipment. These may include;
–Computerization has also greatly helped in monitoring the movement of stock in and out of storage. This has eased the handling, especially in loading and unloading of goods.
iii) Storage of goods-Storage is the condition of the goods at rest in their assigned areas of the warehouse. Most warehouses are currently using storage racks that permit replacement or retrieval of goods without disturbing neighbouring goods.
iii) Environmental pollution-Goods that expired or spoilt while in the warehouse are sometimes discarded in a manner or in areas that may cause pollution to the environment e.g. expired chemicals are sometimes thrown into rivers and oceans thereby endangering the marine life.
-Other times they are burned causing air pollution with toxic gases. Some goods when thrown on land are dangerous to human life
-To avoid the effects of improper disposal of expired or spoilt goods the warehouse owners should come up with methods that are environmentally friendly such as recycling of these goods. They should also be socially responsible for whatever goes out from their warehouses.
INSURANCE
Insurance-This is an undertaking or contract between an individual or business and an insurance an occurrence of risk(s) (i.e. against events whose occurrences are unforeseen but causes financial losses or suffering to the affected parties.
Risks are also referred to as contingencies, hazards or perils and include:
–Fire outbreak
-Accidents
-Thefts
-Deaths
-Disabilities
-Risks are real and unforseen. Methods to eliminate such risks has achieved very little and thus has necessitated the need for insurance.
Importance of insurance
Every business enterprise is exposed to a variety of risks e.g. fire, theft e.t.c.The occurrence of such risks often result in financial losses to the business. Insurance provides adequate protection against such risks in that, if a trader suffers losses as a result of insured risk, she/he is compensated, thus he/she is able to continue with business operations.
Insurance enables investors to invest in profitable yet risky business projects that would otherwise avoided.
Not all the money received as premiums (by the insurance companies) is used up for compensation to those who have been exposed to risk and suffered losses. The rest of the money is invested in other businesses to earn profits.
Insurance does provide employment opportunities to members of the public.
The profits earned are a source of revenue for the government i.e. insurance companies are profit-making organizations which generate revenue to the government through payments of taxes
The insurance industry have also established credit or lending facilities which the business community uses by borrowing. Loans are made available to the public for different investment projects in different sectors of the economy and also for personal requirements.
The insurance industry plays a crucial role in the development of urban facilities in major towns. Both residential and office buildings have been developed by insurance firms. The firms also participate in development projects in the areas where they operate. They contribute to development of a region by constructing and infrastructural facilities
THE THEORY OF INSURANCE
The insurance business relies on the law of large numbers in its operations. According to this law, there should be a large group of people faced with similar risks and these risks spread over a certain given geographical area.
Every person in the group contributes at regular intervals, small amounts of money called premium into a “common pool”. The pool is administered and controlled by the insurance company.
Pooling of risks
The insurance operation is based on the theory that just a few people out of a given lot may suffer a loss. There is therefore a “pooling of risks” i.e the loss of the unfortunate few is spread over all the contributors of the group, each bearing a small portion of the total loss. This is why the burden of loss is not felt by the individuals because it is “shared” by a large group.
Benefits of the “pooling of Risks” to insurance company
Terms used in Insurance
Insurance
This is a written contract that transfers to an insurer the financial responsibility for losses arising from insured risk.
Premium
This is the specified amount of money paid at regular intervals by the insured to the insurer for coverage against losses arising from a particular risk.
Risk
These are perils or events against which an insurance cover is taken. It is the calamity or problem a person or business faces and results into losses.
Note: The calculation of premiums depends upon the type of risk insured against. The higher the probability of the risk occurring, the higher the premium. The more the risks the business or person is exposed to the more the premiums payable.
Pure risk
This is a risk which results in a loss if it occurs and results in no gains if it does not occur. For example, if a car is involved in an accident, there will be a loss and if the accident does not occur there will be no gain or loss
Speculative risk
This is a risk which when it occurs, may result in a loss or a profit. For example, a person may buy shares at ksh.50 each, one year later the shares may be valued at ksh40 each meaning a loss of ksh.10
Alternatively, their value might not have changed or might have increased to ksh.45 each. Speculative risk lures people to venture into business in the first place.
Insured
This is the individual or the business that takes out the insurance cover and therefore becomes the policy holder
The insured pays premiums to the insurance company to be compensated should the risk insured against occur or cause loss.
Insurer
This is the business company that undertakes to provide cover or protection to the people who suffer loss as a result of occurrence of risks
Actuaries
These are people employed by an insurance company to complete expected losses and calculate the value of premiums.
Claim
This is a demand by the insured for payment from the insurer due to some loss arising from an insured risk.
Policy
This is a document that contains the terms and conditions of the contract between the insurer and the insured. Its issued upon payment of the first premium.
Information contained in a policy includes;
Actual value
This is the true value of the property insured
Sum insured
This is the value for which property is insured, as stated by the insured at the time of taking the policy.
Surrender value
This is the amount of money that is refunded to the insured by the insurer in case the former (i.e. the insured) terminates payment of the premiums before the insurance contract matures. The policyholder is paid an amount less than the total amount of the premium paid.
Grace period
This is term allowed between the date of signing the contract and the date of payment of the first premium. During this period the insurance contract remains valid. This period is usually a maximum of thirty (30) days.
Proposer
This is a person wishing to take out an insurance cover (prospective insured)
Cover note (Binder)
This is a document given by the insurance company to an insured on payment of the first premium while awaiting for the policy to be processed. It is proof of evidence that the insurer has accepted to cover a proposed risk.
Annuity
This is a fixed amount of money that an insurer agrees to pay the insured annually until the latter’s death. It occurs when a person saves a lumpsum amount of money with an insurer in return for a guaranteed payment which will continue until he/she dies.
Consequential loss
This is loss incurred by a business as a result of disruption of business in the event of the insured risk occurring.
Assignment
This is the transfer of an insurance policy by an insured to another person. Any claims arising from the transferred policy passes to the new policy holder called an assignee
Beneficiaries
These are people named in a life assurance policy who are to be paid by the insurer in the event of the insured
Nomination
This is the act of designing one or more people who would be the beneficiaries in the event of death of the insured. These people are called nominees
Average clause
This clause is usually included in policies to discourage under-insurance. The clause provides that the insured can only recover such proportions of the loss as the value of the policy bears on the property insured. It is usually included in marine or fire insurance policies.
The amounts recoverable are arrived at using the following formulae:
Compensation=value of the policy loss
Value of property
Example:
If a house worth kshs.800,000 and insured against fire for kshs.600,000 was damaged by fire to the tune of kshs.400,000,the insured would be compensated;
Compensation= (600,000 x 400,000)
800,000 (value insured x Actual loss)
Double insurance
This is taking of insurance policies with more than one company in respect to the same subject matter and the risk. It is significant because if one of the insurers is insolvent at the time the claim arises the insured can enforce his/her claim against the solvent insurer or if both insurers are solvent then they share compensation.
(Insolvency is a state where a business is not able to pay all its liabilities from its existing assets)
Co-insurance
This is an undertaking by more than one insurance company to provide insurance cover for the same risk for an insured. This will usually occur for properties that have great value and face great risk exposures that an insurer cannot successfully make compensation for e.g. value of aeroplanes, ships e.t.c
Co-insurance help spread risks to several insurers, each insurer covering only a certain proportion of the total value. The insurance company with the largest share is called the “leader” and acts on behalf of all the participating insurance companies’ e.g. in collecting premiums from the insured and carrying out documentation work, making claim after collecting each insurers premium contribution e.t.c
Note: Co-insurance is different from double-insurance in that in co-insurance company approaches another insurance company to help in covering the insured property while in double-insurance; it’s the insured who decides to approach different insurance companies to insure the same property against the same risk.
Re-insurance
‘Re-insurance’ means insuring again. This is a situation where an insurance company insures itself with a bigger insurance company called le-insurer for all or part of the risks insured with it by members of the public
Re-insurance indirectly insure an individuals risks.Re-insurance helps to reduce the burden on an insurance company when the loss is too high for a single insurer. When such losses occurs, the claim is met by both the insurer and re-insurer(s) proportionately (according to agreed percentages)
Note:
Re-insurance deal with the protection of insurance companies only, while insurance companies protect individuals and business organizations.
Factors that may make it necessary for an insurance company to Re-insure
Under-insurance
This occurs when the sum insured as contained in the policy is less than the actual value of the property e.g. A property of shs.500, 000 can be offered for insurance as having a value of shs.400, 000
Over-insurance
This is a situation where the sum insured is more than the correct value of property e.g. a person insures property of shs.300,000 for shs.600,000.If total loss occurs, he is compensated the correct value of the property i.e. that which he has lost
Agents
These are people who sell insurance policies on behalf of the insurance company. They are paid on commission that is dependent upon the total value of policies sold
Insurance Brokers
These are professional middlemen in the insurance process. They connect the people wishing to take insurance with the insurers. They act on behalf of many different insurance firms, unlike agents. Their activities include:
He receives a commission (reward) known as brokerage.
PRINCIPLES OF INSURANCE
Principles of insurance provide guidance to the insurance firms at the time they are entering into a contract with the person taking the cover. These insurance principles include:
It is therefore important that a prospective insured (person wishing to take insurance policy) has basic knowledge of these principles as stated in the insurance law.
The insurance principles include;
This principle states that an insurance claim cannot be valid unless the insured person can prove that he has directly suffered a financial loss and not just because the insured risk has occurred.
Going by this principle one cannot insure his parents or friends or other people’s property since he/she has no insurable interest in them. If such properties are damaged or completely destroyed, he/she will not suffer any financial loss.
For example, Mr.x has no insurable interest in the property of his neighbours.He does not suffer any financial loss should they be destroyed. This principle ensures that people are not deliberately destroying other people’s properties/life in order for them to receive compensation.
In life insurance (life assurance) it is assumed that a person has unlimited interest in his/her own life. Similarly it is assumed that one has insurable in the life of spouse and children e.g. a wife may insure the life of her husband, a father the life of his child because there is sufficient insurable interest.
The essence of this principle is that the insurer will only pay the “replacement value” of the property when the insured suffers loss as a result of an insured risk.
This principle thus puts the insured back to the financial position he enjoyed immediately before the loss occurred.
It is therefore not possible, then, for anybody to gain from a misfortune by getting compensation exceeding the actual financial loss suffered as this will make him gain from a misfortune.
This principle does not apply in life assurance since it is not possible to value one’s life or a part of the body in terms of money. Instead, the insurance policy states the amount of money the insured can claim in the event of death.
In this principle the person taking out a policy is supposed to disclose the required relevant material facts concerning the property or life to be insured with all honesty. Failure to comply to this may render the contract null and void hence no compensation.
e.g.
-A person suffering from a terminal illness should reveal this information to the insurer.
-One should not under-insure or over-insure his/her property.
This principle compliments the principle of indemnity. It does so by ensuring that a person does not benefit from the occurrence of loss.
According to this principle, whatever remains of the property insured after the insured has been compensated according to the terms of the policy, becomes the property of the insure.
Example
Assuming that Daisy’s car is completely damaged in an accident and the insurance compensates for the full value of the loss, whatever remains of the old car (now scrap), belongs to the insurance company
Scrap metal can be sold for some values and should Daisy take the amount she would end up getting more amount than the value of the car which will be against the principle of indemnity.
Note: This principle cannot be applicable to life assurance since there is nothing to subrogate.
This principle states that for the insured to be compensated there must be a very close relationship between the loss suffered and risk insured i.e. the loss must arise directly from the risk insured or be connected to the risk insured.
Example
However if the property burns down as a result of sparks from the fire-place, the proximate cause of the loss is sparks which are directly related to fire. So the insured is entitled for compensation.
CLASSES OF INSURANCE
Insurance covers are mainly classified into two,
The term assurance is used in respect of life contracts. It is used to mean that life contracts are not contracts of indemnity as life cannot be indemnified i.e. put back to the same financial position he was in before the occurrence of loss.(life has no money value, no amount of money can give back a lost or injured life)
Life insurance (assurance) is entered by the two parties in utmost good faith and the premiums payable in such life contracts depend on:
Types of policies
–Whole life assurance covers disabilities due to illness or accidents i.e. if the insured is disabled during the life of the policy due to illness or accidents, the insurer will pay him/her for the income lost.
This is whereby the insured pays regular premiums over a specified period of time. The sum assured is payable either at the expiry of the period (maturity of policy) or on death of the insured, whichever comes first.
The insured, at expiry of policy is given the total sum assured to use for activities of his own choice.(ordinary endownment policy)
-Where the insured dies before maturity of contract, the beneficiaries are given these amounts.
Note; The assured person may be paid a certain percentage of the sum assured at intervals until the expiry of the policy according to the terms of contract. Such an arrangement is known as Anticipated Endownment policy.
Advantages of Endownment policies
Differences Between a whole life policy and an Endownment policy
Whole life | Endownment |
i) Compensation is paid after the death of the assured
|
i) Compensation is paid after the expiry of an agreed period |
ii) Premiums are paid throughout the life of the assured | Premiums are paid only during an agreed period |
iii) Benefits go to the dependants rather than the assured | The assured benefits unless death proceeds the expiry of the agreed period |
iv) Aims at financial security of dependants | Aims at financial security of the assured and dependants |
iii)Term insurance
The insured here covers his life against death for a given time period e.g. 1yr, 5yrs e.t.c.
If the policyholder dies within this period, his/her dependants are compensated.
If the insured does not die within this specified period, there is no compensation. However, a renewal can be taken.
This policy is normally taken by parents for their children’s future educational needs.
The policy gives details of when the payments are due.
The Government offers some types of insurance schemes which are aimed at improving/providing welfare to the members of the scheme such as medical services and retirement benefits.
A member and the employer contribute, at regular intervals, certain amounts of money towards the scheme.
Examples
Annuity
Characteristics of life Assurance
2.General insurance (property insurance)
This type of insurance covers any form of property against the risks of loss or damage. A person can insure any property he has an insurable interest in
General insurance is usually divided into:
This department covers all sorts of risks which occur by accident and includes the following;
-These provide compensation for partial or total loss to a vehicle if the loss results from an accident.
-The policy could either be third party or comprehensive.
–Third party policies cover all damages caused by the vehicle to people and property other than the owner and his/her vehicle. This includes pedestrians, fare-paying passengers, cows, fences and other vehicles
In Kenya, a motor-vehicle owner is required by law to have this policy before the vehicle is allowed on the roads. One can also take a third party, fire and theft policy.
Comprehensive policy covers damages caused not only to the third party but also to the vehicle itself and injuries suffered by the owner. Comprehensive policies include full third party, fire, theft and malicious damage to the vehicle.
-These policies are issued by insurance companies to protect the insured against personal accidents causing;
-If death occurs due to an accident, the insured’s beneficiaries are paid the total sum assured.
In case of a partial or total disability as a result of accident, the insured can be paid on regular periods, e.gmonthly as stipulated in the policy.
Compensation for injuries where one loses a part of his/her body can be done on a lumpsum basis.
The insured is also paid the value of hospital expenses incurred if hospitalized as a result of an accident.
These are policies that specifically provide cover for loss of cash and goods in transit between any two locations.
E.g. Goods and cash moved from business to the markets, from suppliers to business e.t.c
These policies cover losses caused by robbers and thieves
Burglary policies are enforceable only if the insured has met the specified safety and precautionary measures for protection of the insured items.
E.g.-How much money should be maintained in different kinds of safety boxes
-Positioning of each of the cash boxes is also an important precautionary measure.
NB: The control measures are aimed at reducing both the extent and probability of loss occurring
These policies cover the employers against loss of money and/or goods caused by their employees in the cause of duty.
-The losses may be as a result of embezzlement, fraud, arithmetical errors e.t.c
-The policies may cover specified employees or all the employees
7) Workmen’s compensation (Employer’s Accident liability)
These policies provide compensation for employees who suffer injuries in the course of carrying out their duties.
The employer insures his employee against industrial injuries i.e the employer is only liable for the compensation of workers who suffer injuries at work.
This insurance covers injury, damages or losses which the business or its employees cause to the public through accidents.
The insurer pays all claims from the public upto an agreed maximum
This policy covers firms against losses that might result from debtor’s failure to pay their debts.
iii)Marine Insurance
This type of insurance covers ships and cargo against the risk of damage or destruction at the sea. The main risks sea vessels are exposed to include; fire, theft, collision with others, stormy weather, sinking e.t.c
Types of Marine Insurance policies
The marine insurance covers are classified as Hull, cargo, freight and ship owners’ liability.
This policy covers the body of the ship against loss or damage that might be caused by sea perils.
Included here are any equipment, furniture or machinery on the ship.
A special type of marine hull is the part policy, which is for a specified period when the ship is loading, unloading or at service.
This type of policy covers the cargo or goods carried by the ship
The policy is taken by the owners of the sea vessels to cover the cargo being transported. It has the following sub-divisions.
Description of marine losses
The following are some of the losses encountered in marine insurance.
This occurs where there is complete loss or damage to the ship and cargo insured. Total loss can be constructive or actual.
In Actual total loss, the claims are as a result of the ships and/or cargos complete destruction. It could also occur;
-When a ship and its cargo are so damaged that what is salvaged is of no market value to both the insurer and the insured.
-When a ship is missing for a considerable period of time enough to assume that it has sunk.
–Constructive total loss occurs when the ship and/or cargo are totally damaged but retrieved. It may also occur;
-Where a ship and its cargo are damaged but of market value. This could be as a result of decision to abandon the ship and cargo as the probability of total loss appears imminent.
-If the cost of preventing total loss may be higher than that of the ship and its cargo when retrieved e.g. many lives may be lost in the process of trying to prevent total loss.
Fire insurance-This type of insurance covers property damage or loss caused by accidental fire. Cover is offered to domestic commercial and industrial premises, plant and machinery, equipment, furniture fittings stock e.t.c
-In order to claim for compensation as a result of loss by fire, the following conditions must be fulfilled;
There are several types of types of fire insurance policies. These include:
This covers or compensates the insured for the loss of profit suffered when business operations have
It is offered to protect future earnings of an enterprice after fire damage.
CHARACTERISTICS OF GENERAL INSURANCE
Factors to be considered when Determining Premiums to be charged
Procedure for taking a policy
Procedure of claiming compensation
INSURANCE AND GAMBLING
In most cases, insurance is erroneously taken to be the same as gambling in that small amounts are contributed by many people into a common fund which later benefits just a few people. They are however different and their differences include;
Insurance | Gambling |
-The insured must have insurable interest | -A gambler has no insurable interest |
-Reinstates the insured back to the financial position just before loss | -Aims at improving the winners financial position |
-The insured is expected to pay regular premiums for the insurance cover to remain in force | -Gambling money is paid only once |
-Insurance involves pure risks | -Gambling involves speculative risks |
-The event of loss might never occur | -The event of bet must happen to determine the winner and the loser. |
PAST KCSE QUESTONS
PRODUCT PROMOTION
Product is an item or service offered to the consumers at a price. Therefore, product promotion is the communication or any activity undertaken to inform the consumers, persuade and remind them to buy the product from the market.
The purpose/Importance of product promotion
Methods of product promotion
Product promotion may be carried out in the following ways:
This is a method of promotion where there is an oral presentation in the conversation with the prospective customer. It is done by with the use of salesmen who informs the prospective buyer of all the aspects of the product
Methods of personal selling
Personal selling can be carried out in the following ways;
A case where the sales person approaches the prospective customers after drawing their attention, explaining details of the product and even demonstrating how the product works in order to persuade the customer to buy.
Steps involved in personal selling through sales person
This is where the manufacturer of a given product gets a chance to display publicly to the prospective customer to inform them about the product. The prospective customers’ attention is then drawn to the product and more information is given to him about the product at the point where it is displayed.
Advantages of shows, trade fair and exhibitions
Disadvantages of shows, trade fairs and exhibitions
These are large rooms where goods are displayed, especially bulky and durable goods like cars, furniture’s, etc for the customer to see and be informed about them to stimulate their interest in them
The room allows the customer to get more information about the product from the sales person in the showroom
Advantages of showrooms
Disadvantages of showrooms
A gift is an item given to the customer free of charge after buying a product which it is pegged on or buying products of a given value. The gift may not necessarily be the same as the product bought, but they are meant to encourage the customer to buy more or give the customer opportunity to explore the product given as a gift.
Advantages of free gifts
Disadvantages of free gifts
This is a product on trial given to the customers freely to influence their demand towards the product. It mainly used when the product is new and the customer may have not known about the existence of the product
Advantages of free sample
Disadvantages of free sample
Circumstances under which personal selling is appropriate
Advantages of personal selling
Disadvantages of personal
This is the presentation of information about a product through public media such as newspapers, radios, billboards, etc
Types of Advertising
Advantages/Importance of advertising to the business
Disadvantages of advertising to the business
Advantages of advertising to the customer
Disadvantages of advertising to the consumer
Advertising media
These are channels or agents through which an advertisement message is conveyed to the target group. They includes both the print and electronic media which includes; newspapers, journals, magazines, posters, bill-boards, brochures’, radio, television, neon signs, etc
These are daily or regularly publications which contains advertisement. They includes, Daily nation, Standard, Taifa Leo, citizen, star, etc
Advantages of newspaper
Disadvantages of the newspaper
These are periodic publications meant to target a particular class or group of people. They may be published monthly, quarterly, annually, etc. The information reaches the targeted group as they read them
Advantages of magazines and Journals
Disadvantages of magazines and journals
A form of advertising that may contain the information about the product either in words, pictures or both for the customer to see and read.
Advantages of posters and billboards
Disadvantages of posters and billboards
A form of advertisement whereby vehicles such as trailers, matatus, buses, etc are used to carry and convey the advertisement message
Advantages of transit advertisement
Disadvantages of transit advertisement
These are small pamphlets carrying message and pictures about product being advertised.
Advantages of Brochures
Disadvantages of Brochures
This is a channel that allows for the advertised messages to be conveyed through sound to the listeners, with some background music accompanying the message
Advantages of Radio
Disadvantages of Radio
Television is a form of media advertisement where the written words are combined with motion pictures and sound to pass the information
Cinema is where the advertised messaged is conveyed during film shows in the cinema halls. It may be before or after the movie.
Advantages of Television (T.V) and Cinema
Disadvantages of Television (T.V) and Cinema
This is a form of advertisement where the message is passed to the public through the use of electrical signals transmitted through neon lights. They are usually common in the banks, airlines, jewel shops, etc
Advantages of Neon Signs
Disadvantages of Neon Signs
Advertising Agencies
These are businesses that specialize in advertising work and are hired to carry out the functions for other businesses. They are paid a commission for this
Functions of Advertising Agencies
This is the mentioning of the product or the organization in the mass media to make it be known to many people. There two types of publicity, that is free publicity (where the payment is not required) and Special featured publicity (where there is payment, for example sponsoring an event in the public)
Advantages of Publicity
Disadvantages of Publicity
A process of passing information with an intention of creating, promoting, or maintaining good will and a favourable image of the organization in the public. It involves informing the public about the firm’s achievement and how it is contributing to the community welfare and development, to get more approval of the public
Advantages of public relations
Disadvantages of public relations
This is where the items are arranged in the shops strategically, allowing the customers to see them easily. The arrangement is meant to attract the customer’s attention and induce them to buy goods as they pass close to the shop
Advantages of Point of purchase display
Disadvantages of point of purchase
A form of advertisement which is sent to the potential customers directly in the form of a mail, for example the pricelist being sent to the potential customers
Advantages of direct mail advertisement
Disadvantages of direct mail advertisement
A booklet that gives information about the product that the organization deals in. It gives the description about the product, the picture as well as the prices of the product.
Advantages of catalogue
Disadvantages of catalogue
An assurance given to the customer that the product will serve as expected if used according to the instructions given by the manufacturer. For the guaranteed period the seller will be willing to maintain repair or replace the product for the customer
Advantages Guarantee
Disadvantages of guarantee
This is a reduction in price of the commodity, allowing the buyer to pay less than what he would have paid the goods.
Types of discount
Sales promotion
These are activities carried out to increase the sales volume of a business. They are activities out of the ordinary routine of business that is carried out by the seller to increase his sales volume.
The methods of carrying out sales promotion includes all the methods of carrying out product promotion as discussed earlier, that is, shows and trade fair, showrooms, free gifts, free sample, personal selling, advertisement, window display, credit facilities, after sales services, etc
Factors to consider when choosing a promotion method
Ethical issues in product promotion
These are rules and regulations to be followed when carrying out promotion to avoid violating other people or businesses right. They include;
Trends in product promotion
The following are some changes that have taken place to improve the product promotion activities
BUSINESS STUDIES FORM THREE NOTES
THEORY OF THE FIRM
Defination:
–A firm may also be defined as a business enterprise under one management and control.
Example; Mumias sugar factory, Bata Shoe Company e.t.c
-Firms may be sole proprietorship, partnerships or companies. They may therefore be small e.g. an artisan or mechanic working in her/his garage or large like a multinational limited company producing many different products e.g. coca-cola company.
-A firm even though under one management and control may have several branches/plants.
NOTE: In the definition of the firm, we assume that a firm in a unit that makes decision with respect to the production and sale of goods and services in the regard, we assume that
–All firms are profit-maximisers i.e. they seek to make as much profit as possible.
–Each firm can be regarded as a single consistent decision making unit.
The life of all business enterprises/firms are therefore characterized by several decision-making processes which are all aimed at facilitating realization of the objectives(profit maximization) such decisions may include; what to produce and how much, where and when to produce, how much to invest and how much to price goods/services e.t.c
DECISION ON WHAT GOODS AND SERVICES TO PRODUCE
A firm makes a number of important production decisions. Some of the decision may involve;
NOTE: One production decision may lead to a series of decisions requiring to be made e.g.
-for a firm to decide on what goods and services to produce, market research to evaluate the likely success of the product is necessary.
-after establishing the viability of the product in the market, other activities like product design are carried out (the firm may consider redesigning existing products, introducing a product similar to the one in the market or developing a completely new product.
-production may then follow
Factors that influence decisions on what goods and services to produce
Certain factors have to be considered before committing a firm into production of either a new product, adopting or redesigning the existing product.
These factors include;
Product oriented firms: This is when the nature of the product itself (its functions and unique qualities) are enough to make sure that the product sells e.g. when cars were first developed, its uniqueness sold it
Market oriented firms; These are firms that produce products that are meant to meet the consumer needs e.g. over time cars are being developed to suit consumer needs.
In order to survive in a competitive market, firms must come up with products that consumers prefer.
Firms may therefore develop products which are not currently available or copy rivals ideas and improve on them
The level of technology has a strong influence on the product that a firm produces
New inventions and innovations often result in new products or improved products
-Improved technology may also reduce the costs of production. This means the same output maybe produced using less factors of production or more output may be produced using the same factors of production.
Senior management have the sole responsibility of deciding on what product to produce. A wrong decision may ruin rather than bailed the enterprise. The manager’s ability to design a viable product is therefore a vital factor in product development
In order to determine whether a product will be viable or not, the cost of production and the expected returns should be considered. Funds may only be approved for the product that promises long term benefits to the firm. So if the benefits of the product outweigh the costs, then such product will be developed and if not so, it will be dropped.
Capital refers to machines, equipment, factories, plants and other human made aids to production.
Both financial and physical capital facilitates the production process. The amount of capital in a business will therefore influence what goods it can produce and in what qualities i.e. a firm with physical capital that is very specific may not be able to produce other type of products e.g. a clothing factory may not be able to produce any other goods such as cement.
Other factors may include;
-Need of the consumers
-Need for better quality or more fashionable product
-Need for an easier to market product
-Unmet needs
-Need for a product for which factors of production and technology are easily available
COST OF PRODUCTION
Def: Cost: This is a payment made to the factors of production for their services.
Production costs thus refers to the expenses incurred in acquiring factors of production (inputs) The sum total of all payments to the factors of production engaged in its production.
Types of production costs:
Example: A student with only sh.50 may have to decide on whether to buy a text book or a pair of shoes. If she decides to buy a text book, the pair of shoes will have to be forgone because it’s not possible to buy both with only sh.500.
The opportunity cost of buying a text book in this case is the cost of the pair of shoes which was abandoned.
Costs may be classified according to their behavior in relation to various levels of output as follows:
These are expenses which do not change with changes in levels of output/quantity of output. These costs therefore remain the same whether the firm is producing anything or not i.e. whether production is maximum or zero.
Examples:
Output (units FC (sh)
100 200
200 200
300 200
400 200
500 200
This may be represented graphically as:
These are costs that vary proportionately with changes in levels of output. This means that when output decreases the variable costs decrease in the same proportion and when output increases, they also increase in the same proportion. If nothing is produced VC=0
Examples;
Output (units) variable cost (shs)
0 0
100 200
200 400
300 600
400 800
500 1000
This can be represented graphically as;
These are costs that vary in relation to changes in output but not proportionately e.g. if output doubles, the semi-variable costs might increase by half.
Those production costs that do not fit in either fixed or variable costs are semi-variable costs.
Example
-Thus semi-variable (semi-fixed) costs have both fixed and variable component.
Output (units) cost (sh)
0 4
1 10
2 18
3 24
4 27
5 32
Total cost is the sum of all costs incurred in the production at a given level of output i.e. the sum of fixed and variable costs
Total cost=Fixed costs+ variable costs.
–As output increases total costs will also increase.
Illustration
NOTE: It has been assumed that semi-variable costs are part of fixed and variable costs.
Costs can be classified according to the way they affect the product. They can either be direct or indirect costs.
These are costs that can be physically traced to the final product/process.
Examples
-These costs are also known as prime costs. They are usually variable costs.
Indirect costs (factory overheads)
These are costs which cannot be traced or directly identified in the final product i.e. they cannot be attributed to any specific output.
They also include the costs that appear in such small quantities that their effects are negligible.
Examples:
Indirect costs are also known as overheads. They are usually fixed costs.
Average costs
-Average costs refer to costs per unit output
-It is determined by dividing the total of a particular cost by the total output at each level of output.(They are also known as unit costs)
Types of Average costs
Average fixed cost (AFC) is the total fixed cost at each level of output divided by the total output at that level.
AFC=Total fixed costs
Total units produced
Output (units) | Fixed costs (sh) | Average fixed costs (AFC) |
200 | 200 | |
100 | 200 | 2 |
200 | 200 | 1 |
300 | 200 | 0.66 |
400 | 200 | |
500 | 200 | |
AVC refers to total variable costs at each level divided by the total units of output produced at that level.
Average variable costs (AVC)=Total variable costs
Total units produced
Output (units) | Variable costs (sh) | AVC |
100 | 200 | 2 |
200 | 400 | 2 |
300 | 600 | 2 |
400 | 800 | 2 |
500 | 1000 | 2 |
Average total cost (ATC) is divided by;
ATC=fixed costs variable costs
Total units produced
ATC/AC=AFC+AVC Thus
Output (units) | Total cost | ATC |
100 | 400 | 4 |
200 | 600 | 3 |
300 | 800 | |
400 | 1000 | 2.5 |
500 | 1200 | 2.4 |
OR
Output (units) | Average fixed costs (AFC) (sh) | Average v costs | ATC=AFC+AVC |
100 | 2 | 2 | 4 |
200 | 1 | 2 | 3 |
300 | 0.66 | 2 | 2.66 |
400 | 0.5 | 2 | 2.5 |
500 | 0.4 | 2 | 2.4 |
(V) MARGINAL COSTS MC
The marginal cost is the change in total cost (ATC) which results from a unit change in output
Marginal cost is the cost of producing one extra unit of output
E.g. when total costs increase from sh.300 to sh.350 when an additional unit is produced, then MC=sh.50
LOCATION OF THE FIRM
Location; is the site or place from which the business operations/firm would be established.
The management has to make appropriate decisions concerning the location of the firm since a good location would lead to success while a bad location would lead to failure of the business enterprise.
Factors determining the location of the firm
The availability of raw materials is one of the factors that determine the location of firms. Firms should be located near the source of raw materials when:
Advantages of locating firm near source of raw materials:
-Transport cost of raw materials is minimized
-production process can run uninterrupted because of constant supply of raw materials thus continuous production
-storage cost of the raw material will be minimized
-It is easier for the firm to select the quality of raw materials required.
-Easier to get fresh raw materials/undamaged raw materials
This is divided into 3 categories; semi-skilled and unskilled labour
-Labour intensive firms must be located in areas where there is both abundant labour force and appropriate labour force.
-Firms requiring labour of any kind maybe located in the urban centres because in such areas labour is in plentiful supply
-Agricultural processing firms are found in the rural areas
-Location of the firms near the source of labour reduces the cost of transporting labour force to factories and also reduces time wasting in transporting labour from far.
A firm may be located near the market for its products to cut down on production costs .i.e to avoid the costs involved in transportation of the finished products.
Reasons locating near markets
-where the finished product is more bulky or more difficult than the raw materials, then the industry would be located near the market e.g. blocks and bricks used in building will be manufactured near the place where they are required than the source of raw materials because the finished product is more delicate to transport and is susceptible to damage.
-it reduces the cost of transporting the products to the market.
-To minimize the damage of the final product
-where the finished product is perishable or fragile, the industry should be located near the market to avoid breackages or spoilage. Examples are commodities like milk or bread which usually go bad very quickly and therefore need to be consumed immediately they are produced.
Efficient transport is the lifeline of modern businesses. Firms will choose those locations that have well-developed transport facilities such as roads, railway lines, seaports and airports because;
Poorly developed transport facilities may lead to:
-High transportation costs especially where raw materials or the finished products are bulky
-Delays in receiving the raw materials and distributing the finished products
-Where communication network is poor, business people will not be able to give or get information in time.
Fuel and power are required to run machines and ensures smooth operations for the business.
Water is required for cleaning, cooling and even as a raw material. They are therefore strong factors in determining the location of a firm i.e. firms that require a lot of power and water need to be located where there is adequate supply of these factors.
The government may formulate policies that may have implications on the location of the firms, especially with regard to physical planning. Such planning may be aimed at checking rural-urban migration, environmental degradation or for strategic concerns.
The government may therefore encourage the development of firms in some areas by offering concessions to industrialists such as:
Other factors:
Proximity to source of credit: Some firms that need credit to finance their operations from time to time might require locating near a reliable source for such funds
Availability of security services: This is an important consideration when deciding where a firm will be located as this has implications in almost all factors of production. Firms will tend to avoid locations that do not have adequate security.
Social amenities: Some firms take into account various activities and institutions that will benefit their employees. Such will include hospitals, schools, social halls or studios.
Availability for ample room for expansion: Businesses will tend to prefer locations that can provide ample room for expansion in future. This will eliminate the need for relocation when the firm experiences expansion
Climate: This is an important factor for agro-based businesses (such as floriculture, horticulture, dairy farming e.t.c) which have to seek locations with suitable climatic conditions
LOCALISATION AND DELOCALIZATION OF FIRMS
LOCALISATION OF FIRMS
Localisation of firms means the concentration of similar firms in one particular area/region.
Subsidiary industries usually develop around the main industries, either to use the by-products of the main industries or to supply them with component parts.
The factors which encourage localization of firms include:
Advantages of localization
Service industries/Ancillary services: It encourages the establishment of support business enterprises e.g. if many firms are located in one region, institutions such as banks, insurance companies and distributors are likely to set up businesses in the area to offer services required
Creation of pool of labour:When industries are concentrated in one area, people tend to migrate to that region in search of employment thus encouraging creation of a pool of labour force. This enables firms to meet their labour force requirements.
Creation of subsidiary industries:Localised firms are likely to attract others which use the finished products of the established firms as raw materials or selling raw materials to the existing firms.
Disposal of waste: Localised firms are able to easily dispose off their waste by either selling them to other firms for recycling or by jointly undertaking waste disposal projects.
Creation of employment: It encourages creation of employment opportunities in the region (it creates interests in the type of labour required thereby leading to creation of employment opportunities.
Development of infrastructure: Concentration of firms in one area encourages development of the necessary infrastructure such as water systems, roads, communication network, health and education facilities in the region
Economies of scale: Firms can combine to employ benefits of large-scale production for the benefits of consumers.
Reduction in costs: Firms that depend on each other for inputs or disposal of outputs are able to save on transport costs when they are located near each other.
Disadvantages of localization
Adverse environmental problems: Concentration of firms in one region may have a negative impact on environment in that region e.g. emissions from factories may cause both air and water pollution; there may also be noise pollution and poor disposal of refuse.
Unbalanced regional development: Localisation of firms may lead to regional imbalance in development. For instance, areas of industrial concentration tend to enjoy provision of social amenities in terms of roads, schools, hospitals and other facilities while other regions suffer. This may cause dissatisfaction among the citizens and disturb national cohesion and unity.
Rural-urban migration:Localisation of industries contributes to rural-urban migration. People migrate from rural to urban regions in search of employment and better living conditions. Such movements may cause;
Possible massive unemployment: A fall in demand of products produced by localized firms would result into a widespread unemployment in the affected area.
Strategic reasons: The concentration of firms in one area is risky for a country especially in times of war or terrorism activities as such are easy targets for attack. This may destroy the country’s industrial base/capability which may take many years to rebuild.
Dependence: Localisation of firms in one area creates an over-dependence on the products of a single industry. In case of a calamity, the supply of the product from the firms may be disrupted, resulting in serious shortages.
Delocalization of firms
Delocalization refers to establishment of firms in different parts of the country as opposed to localization where firms are concentrated in one area.
Delocalization is usually a deliberate government policy of encouraging establishment of firms in various parts of the country, and is applicable under the following circumstances:
-where there is need to curb migration to certain towns
-Due to need to reduce the rate of urban unemployment
-In order to achieve balanced economic development
-As a measure of reducing pollution and social evils in certain urban areas
Advantages of delocalization
Employment creation in many parts of the country: it provides employment opportunities to people living in rural areas thereby improving the peoples living standards and reducing rural-urban migration.
Balanced economic development/balanced regional development: economic development is initiated for many, if not all parts of the country. This promotes national cohesion and unity; and also reduces rural-urban migration.
Market for raw materials: delocalisation creates market for locally produced raw materials thereby creating employment and earning producers income.
Urbanization: This accelerates the rate of urbanizing in many parts of the country, especially to the rural areas.
Service delivery to rural areas/Development of social amenities: It encourages the growth of both social amenities such as hospitals, schools and security firms and infrastructure.
Reduces the effects caused by occurrence of war, terrorism attacks or earthquakes.
Disadvantages
ECONOMIES OF SCALE
Economies of scale are the benefits the firm or industry derives from expanding its scale of production/the advantages of operating on large scale.
There are two types of economies of scale;
These are advantages that accrue to a single firm as its production increases, independent of what happens in the other firms in the industry.
Internal economies of scale result from an increase in the level of output and cannot be realized unless output increases.
The internal economies of scale may be achieved by a single plant of the firm or they may arise from an increase in the number of plants.
The internal economies of scale include:
These are the benefits which a firm derives from large purchases of inputs or factors of production due to the discounts offered in the process e.g. trade and quantity discounts
The firms may also incur less cost per unit in transportation of the goods bought
Selling economies of scale arise from the distribution and sale of the finished product as the scale of production increases, i.e. it is likely to incur less cost per unit in areas such as advertising, distribution e.t.c
Large firms can also raise more funds through selling and buying of shares and debentures.
Diversification of markets or products can be done so that:
-Large scale firms are also able to obtain supplies from alternative sources so that failure in one does not significantly affect the activities of the firm.
Large firms are able to hire/employ specialized staff and management. This increases the firms efficiency and productivity i.e.
-the costs of hiring/employing the specialized staff/management are spread over a large number of units of output of variable cost of production.Thus,the cost of labour is minimized when production increases leading to increased profits.
These are benefits that accrue to a firm from the use of specialized labour and machinery. Large firms have access to large capital which they utilize to obtain those machines and hire the specialized labour.The machines use the latest technology and are put to full use, making the firm production more efficient i.e. cost of the machines and labour are spread over many units of output hence less costly but giving higher profits.
Large firms can afford to carry out research into better methods of production and marketing.(Research is necessary because of the increased competition in the business world today) This improves the quality of the products and increases the sales and profits made by the firm.
Large firms can easily provide social amenities to their employees including recreations, housing, education, canteens and wide range of allowances. These amenities work as incentives to boost the morale of the employees to work harder and increase the quality and quantity of output. This leads to higher sales and profits.
A large sized firm can establish warehouses to stock raw materials and therefore enjoy large stocks of raw materials for use when the raw materials are in short supply.Thus, the firm can avoid production stoppages that can be occasioned by shortages of the raw materials. The suppliers of such material may be sold at a higher price to realize profit.
External economies of scale:
External economies of scale are those benefits which accrue to a firm as a result of growth of the whole industry. They are realized by a firm due to its location near other firms. They include;
Diseconomies of scale
A firm cannot continue to expand indefinitely or without a limit.As a firm grows or industry expands, the benefits the firm can reap or get from such growth or expansion have a limit.
Any further expansion in the scale of production beyond the limit will actually create negative which would increase the cost of production.
The negative effects to a firm due to its size or scale of production are referred to as diseconomies of scale.
Diseconomies of scale are therefore the problems a firm experiences due to expansion.
Sources of diseconomies of scale
Diseconomies of scale may arise from:
There are two forms of diseconomies of scale fiz internal diseconomies and external diseconomies of scale.
Internal diseconomies of scale
These are the problems a firm experiences as a result of large scale production due to its persistent growth. They include;
These are the losses which may arise due to the failure of management to supervise and control the operations properly. This may be because the firm is large resulting into;
These are losses which may arise due to changes in consumer tastes. These may be as a result of;
When the output of a firm increases beyond a certain limit, some factors may set in to increase the average costs.e.g the overhead costs incurred in production and marketing activities may increase. This is because firms may intensify their promotional campaign, incur heavy transport expenses and be forced to offer generous discounts in an effort to attract more clients. All these are factors that may increase overheads without any corresponding increase in real benefits to the firm.
These are losses which may arise due to a firm’s inability to acquire adequate finances for its expansion. This will prevent the firm from expanding further thereby limiting its capacity to increase the volume of its output.
External diseconomies of scale
These are demerits that affirm experiences as a result of growth of the entire industry. These include;
-scramble for raw materials
-unavailability of land for expansion
-scramble for available labour
-competition for available market
-easy targets especially in times of war
Existence of small firms in an economy
As the firm grows in size, its scale of production increases.However, many firms remain small even though they face stiff competition from larger firms. Some of the reasons for existence of small scale firms include;
Large-scale production can only be sustained by a high demand for a product. If the demand for a product is low, it may not be advisable for a firm to produce on a large scale, hence it will remain small.
The nature of the product sometimes makes it impossible to produce in large quantities e.g. personal services e.g. hairdressing, painting or nursing can only be provided by an individual or a small firm.
Small firms have the considerable advantage of simplicity in organization. They avoid bureaucracy, wastage and managerial complexity associated with large scale organizations.
Where a firm intends to take advantage of simplicity, the proprietor may maintain its small firm.
Small firms are flexible i.e. one can easily switch from one business to another where an owner of a business wishes to maintain flexibility so as to take advantage of any new opportunity, he/she may have to maintain a small firm.
In a situation where proprietors want to avoid delay in decision-making, they may opt to maintain a small business as this would involve less consultation.
Many small businesses have the potential of expansion, yet their owners prefer to have them remain small believing that big businesses are difficult to run.
In situations where production costs rise too fast, such that diseconomies of scale set is very early, the firm has to remain small.
In order to retain control and independence, the owners of the firm may wish to keep it small.
In some situations, the laws may restrict the growth of a firm. In such circumstances the existing firms remain small.
As opposed to large scale firms, small firms require little amounts of capital to start and operate.
Implication of production activities on environmental and community health
As production activities take place in a given area, the environment and the health of the community around may be adversely affected by these activities. Some of these effects include:
This is caused by waste which is discharged into the atmosphere leading to contamination of the air. Such waste may be in funs of industrial emissions and toxic chemicals from the firms. These pollutants cause air-borne diseases. Acid rain due to such emission may also affect plants.
PRODUCT MARKET
The term ‘market’ is usually used to mean the place where buyers and sellers meet to transact business. In Business studies, however, the term ‘market’ is used to refer to the interaction of buyers and sellers where there is an exchange of goods and services for a consideration.
NOTE: The contact between sellers and buyers may be physical or otherwise hence a market is not necessarily a place, but any situation in which buying and selling takes place. A market exists whenever opportunities for exchange of goods and services are available, made known and used regularly.
Definition:
-The features are mainly in terms of the number of sellers and buyers and whether the goods sold are homogeneous or heterogeneous
-Product market is also referred to as market structure.
-Markets may be classified according to the number of firms in the industry or the type of products sold in them.
TYPES OF PRODUCT MARKET
The number of firms operating in a particular market will determine the degree of competition that will exist in a given industry. In some markets there are many sellers meaning that the degree of competition is very high, where as in other markets there is no competition because only one firm exists.
When markets are classified according to the degree of competition, there are four main types, these are;
The word ‘perfect’ connotes an ideal situation.
This kind of situation is however very rare in real life; a perfect competition is therefore a hypothetical situation.
This is a market structure in which there are many small buyers and many sellers who produce a homogeneous product. The action of any firm in this market has no effect on the price and output levels in the market since its production is negligible.
Features of Perfect Competition
Firms (suppliers) in such a market structure are therefore price takers i.e. they accept the prevailing market price for their products.
In this market structure, it is assumed that no barrier exists in entering or leaving the industry.
NOTE: The market (perfect competition) has normal demand and supply curves. The individual buyers demand curve is however; perfectly elastic since one can buy all what he/she wants at the equilibrium price. Similarly, the individual sellers supply curve is also perfectly elastic because one can sell all what he/she produces at the equilibrium price.
Perfect competition market hold on the following assumptions;
Examples of perfect competitions are very difficult to get in the real life but some transactions e.g. on the stock exchange market, are very close to this.
Criticism of the concept of perfect competition
In reality, there is no market in which perfect competition exists. This is due to the following factors:
MONOPOLY
A monopoly is a market structure in which only one firm produces a commodity which has no close substitutes.
Some of the features in this market structure are:
Price discrimination may be facilitated by conditions such as;
Market separation may be based on the following factors;
Sources of monopoly power
Advantages of monopoly
Disadvantages of monopoly
MONOPOLISTIC COMPETITION
Monopolistic competition is a market structure that falls within the range of imperfect competition i.e. falls between perfect competition and pure monopoly. It is therefore a market structure that combines the aspects of perfect competition and those of a monopoly.
Since it is not possible to have a market that is perfectly competitive or a market that is pure monopoly in real world, all market structures in real world lie between the two and are thus known as imperfect market structures.
In a monopolistic market, there are many sellers of a similar product which is made to look different. This is known as product differentiation. These similar products are made different through packaging, design, colour, branding e.t.c
The following are the assumptions of a monopolistic competition.
OLIGOPOLY
This is a market structure where there are few firms. The firms are relatively large and command a substantial part of the market. It is a market structure between the monopolistic competition and monopoly.
Types of Oligopoly
Oligopoly may be classified according to the number of firms or the type of products they sell. They include:
Features of oligopoly
This feature explains why a firm in oligopolistic market faces two sets of demand curves resulting to a Kinked Demand Curve. One curve, for prices above the determined one, which is fairly gentle and the other curve for prices below the determined one which is fairly steep.
CHAIN/CHANNELS OF DISTRIBUTION
Introduction
Costs incurred by middlemen while distributing goods
CHANNELS OF DISTRIBUTING VARIOUS PRODUCTS (refer to Inventor book three pages 50 to 53)
ROLES OF MIDDLEMEN
The following are some the roles performed by middlemen in the chain of distribution
FACTORS TO CONSIDER BEFORE SELECTING A DISTRIBUTION CHANNEL
Factors that influence the choice of a distribution channel include the following:
Questions
NATIONAL INCOME
This is the total income received by the providers/owners of the factors of production in a given country over a given time period.
Terms used in national income
CIRCULAR FLOW OF INCOME
Assumptions/features of circular flow of income
Factors affecting the circular flow of income
The factors include the following:
Injections
Withdrawals
APPROACHES USED IN MEASURING NATIONAL INCOME
National income is arrived at summing expenditure on all final goods and services (that have reached the final stage of production). Such expenditure is divided into:
Therefore national income = C+I+G+(X – M)
Problems associated with expenditure approach
Problems related to this method
Assignment: Read and make short notes on Output approach (refer to Inventor book three pages 65 – 66).
USES OF NATIONAL INCOME STATISTICS
put their money. The statistics provide relevant information concerning the performance of each sector.
Factors which influences the level of national income.
Reasons why high per capita income is not an indicator of a better living standard in a country
Questions
THE CASHBOOKS AND THE LEDGER
The cash book
This is a special ledger which is used to record cash and cheque transactions.
It contains only the cash in hand and cash at bank (i.e. cash and bank) accounts
This ledger is used to record business expenses and incomes (gains). It contains all the nominal accounts.
This ledger is used in recording private accounts i.e. confidential and valuable fixed assets and the personal accounts of the proprietors such as capital accounts and drawing accounts.
The general ledger contains all other accounts that are not kept in any other ledger e.g. buildings, furniture and stock accounts.
-Personal accounts of debtors or creditors who do not arise out of sale or purchase of goods on credit are found in the general ledger e.g. debtors as a result of sale of fixed asset on credit and expense creditors.
These are accounts that the business considers to be confidential and are not availed to everybody except the management and the owners.
-These accounts may be personal or impersonal.
-They include capital account, drawings accounts, trading, profit and loss accounts.
Types of ledgers
The following are the main types of ledgers that are used to keep the various accounts
This is the ledger in which accounts of individual debtors are kept.
-It is used to record the value of goods sold on credit and the customers to whom the credit sales are made, hence contains the personal names of the debtors.
-It is called a sales ledger because the accounts of debtors kept herein are as a result of sale of goods on credit. An account is kept for each customer to which is debited the value of credit sale. Payment made by the debtor are credited to the account and debited in the cash book.
The purchases ledger contains accounts of creditors i.e. contains the records of the value of goods bought on credit and the suppliers of such goods.
It is a record of the debts payable by the business due to credit purchases.
An account is kept for each creditor to the credit side of which is posted the value of.
This category of ledger accounts includes all other accounts that are not personal in nature e.g. buildings, purchases, rent, sales and discounts received.
Impersonal accounts fall into two types
These accounts are also used to draw up the balance sheet.
-All expenses, revenues, sales and purchases are hence nominal accounts.
-The main business expenses include purchases,sales,returns,insurance,stationary,repairs,depreciation,heating,discount allowed, lighting interests,printing,wages,rent,rates and advertising.
The value of losses is included in the same side as the expenses when drawing up the final accounts though it is not an expense.
-The income (revenues) include sales,returns,claims out, interest receivable, dividends receivable and commission receivable. Profit is usually categorised together with these incomes when drawing up the final accounts.
Classification of ledger accounts
Many businesses handle few transactions, hence they have few records to keep. Their accounts can thus be kept in a single ledger referred to as the general ledger
As a business grows the volume of transactions increases. This single ledger, therefore, becomes very bulky with accounts and it becomes difficult to make reference to it.
In order to simplify the recording of transactions and facilitate reference to the accounts, ledger accounts are usually classified and each category kept in a special ledger.
NOTE (i) Since many transactions are cash transactions which are normally recorded in the bank and cash accounts a need arises to remove them from the main/general ledger to a separate ledger called the cash book.
(ii) The number of ledgers kept depends on the size of the business.
Classes of accounts
All accounts can be classified into either personal or impersonal accounts.
-These are account of persons
-They relate to personal, companies or associations.
-They are mainly accounts of debtors and creditors.
NOTE: capital account is the proprietors personal account, showing the net worth of the business hence it is a personal account.
-The account balances of these accounts are used to draw up the balance sheet.
-In the ledger, the trial balance total is not affected.
Purpose of a trial balance
The purpose of a trial balance include:
i-The rule of double entry has been adhered to or observed/ complied with.
ii-There are arithmetical errors in the ledger accounts
Limitations of a trial balance
Even when the trial balance totals are equal, it does not mean that there are no errors made in the ledgers. This is because there are some errors that do not affect the trial balance.
A trial balance only assures the book keeper that the total of debit entries is equal to total credit entries. The errors that do not affect the trial balances are:
Dr.sales a/c
Cr.Lydius a/c instead of
Dr.Lydius a/c
Cr.sales a/c
TRIAL BALANCE
-A trial balance is a statement prepared at a particular date showing all the debit balances on one column and all the credit balances on another column.
NOTE: A trial balance is not an account but merely a list of assets, expenses and losses on the left and capital liabilities and incomes (including profits) on the right.
-The totals of a trial balance should agree if the double entry has been carried out correctly and there are no arithmetic errors both in the ledger as well as in the trial balance itself.
-If the two sides of a trial balance are not equal, it means there is an error or errors either in the trial balance or in the ledger accounts or in both.
Errors that may cause a trial balance not to balance
BUSINESS STUDIES FORM FOUR NOTES
FINANCIAL STATEMENTS
These are prepared at the end of a given trading period to determine the profit and losses of the business, and also to show the financial position of the business at a given time.
They includes; trading account, profit and loss account, trading profit and loss account and the balance sheet.
They are also referred to as the final statements.
The trading period is the duration through which the trading activities are carried out in the business before it decides to determines it performances in terms of profit or loss. It may be one week, month, six months or even a year depending on what the owner wants.
Most of the business use one year as their trading period. It is also referred to as the accounting period.
At the end of the accounting period, the following takes place;
Determining the profit or loss of a business
When a business sells its stock above the buying price/cost of acquiring the stock, it makes a profit, while if it sells below it makes a loss. The profit realized when the business sell it stock beyond the cost is what is referred to as the gross profit, while if it is a loss then it is referred to as a gross loss.
It is referred to as the gross profit /loss because it has not been used to cater for the expenses that may have been incurred in selling that stock, such as the salary of the salesman, rent for the premises, water bills, etc. it therefore implies that the businessman cannot take the whole gross profit for its personal use but must first deduct the total cost of all other expenses that may have been incurred.
The profit realized after the cost of all the expenses incurred has been deducted is what becomes the real profit for the owner of the business, and is referred to as Net profit. The net profit can be determined through calculation or preparation of profit and loss account.
In calculating the gross profit, the following adjustments are put in place
Therefore Net sales = Sales – Return inwards
Therefore Net Purchases = Purchases + Carriage inwards – Return Outwards – Drawings
Gross profit is therefore calculated as follows;
Gross Profit = Sales – Return inwards – (Opening stock + Purchases + carriage inwards – Return outwards – Closing stock)
Or
Gross profit = Net sales – Cost of Goods Sold (COGS)
COGS = Opening Stock + Net Purchases – Closing stock
Net Profit = Gross profit – Total expenses
Trading Account
This is prepared by the business to determine the gross profit/loss during that trading period
It takes the following format:
Name of the business
Trading Account
Dr For the period (date) Cr
Shs Shs
Opening stock xxxxxx add Purchases xxxxx add Carriage inwards xxx less Return Outwards xxx less Drawings xx xxxxx Goods available for sale xxxxxx Less Closing Stock xxx Cost Of Goods Sold (COGS) xxxxxx Gross profit c/d xxxx xxxxxx
|
Shs Shs
Sales xxxxxx Less Return inwards xxx Net sales xxxxxx
xxxxxx Gross profit b/d xxxx |
The trading account is completed by the time the gross profit b/d is determined
For example
The following balances were obtained from the books of Ramera Traders for the year ending may 31st 2010
Sales 670 000
Purchases 380 000
Return inwards 40 000
Carriage outwards 18 000
Return outwards 20 000
Carriage inwards 10 000
Additional information:
Required; Prepare Ramera Traders trading account for the period ending 31st May
2010
Ramera Traders
Trading Account
Dr For the period ending 31/5/2010 Cr
Shs Shs
Opening stock 60 000 add Purchases 380 000 add Carriage inwards 10 000 less Return Outwards 20 000 less Drawings 5 000 365 000 Goods available for sale 425 000 Less Closing Stock 70 000 Cost Of Goods Sold (COGS)355,000 Gross profit c/d 275,000 630,000
|
Shs Shs
Sales 670 000 Less Return inwards40 000 Net sales 630 000
630 000 Gross profit b/d 275 000 |
NB:Carriage outwards is not an item of Trading account, but profit and loss account as an expense.
Importance of Trading account
Profit and Loss account
In preparation of this account, the gross profit is brought down on the credit sides, with all other revenues/income of the business being credited and the expenses together with the net profit being debited. Net profit = Total Revenues (including Gross Profit) – Total expenses
Name of the business
Profit and Loss Account
Dr For the period (date) Cr
Shs
Expenses Insurance xxx Electricity xxx Water bills xxx Carriage Outwards xxx General expenses xxx Provision for Depreciation xxxx Discount allowed xxx Commission allowed xxxx Rent paid xxxx Any other expense xxxx Net profit c/d xxxx xxxxxx
|
Shs
Gross profit b/d xxxxxx Discount received xxx Rent income xxx Commission received xxx Any other income received xxx
xxxxxx Net profit b/d xxxx |
The Profit and Loss Account is complete when net profit b/d is obtained. In the trial balance, the revenues/incomes are always credited, while the expenses are debited, and the same treatment is found in the Profit and Loss Account. (Any item that is taken to the Profit and Loss Account with a balance appearing in the Debit (Dr) side of a trial balance is treated as an expense, while those appearing in the Credit (Cr) side are revenue e.g. discount balance appearing in the Dr Side is Discount Allowed, while the one on Cr side is Discount Received)
For example
The following information relates to Akinyi’s Traders for the period ending March 28th 2010. Use it to prepare profit and loss account.
Gross profit 100 000 Discount received 12 000
Salaries and wages 20 000 Power and lighting 10 000
Opening stock 150 000 Rent income 10 000
Commission allowed 15 000 Commission received 16 000
Repairs 10 000 Discount allowed 8 000
Provision for depreciation 6 000 Carriage outwards 4 000
Akinyi Traders
Profit and Loss Account
Dr For the period ending 28th March 2010 Cr
Shs
Expenses Power and lighting 10 000 Carriage Outwards 4 000 Salaries and wages 20 000 Provision for Depreciation 6 000 Discount allowed 8 000 Commission allowed 15 000 Repairs 10 000 Net profit c/d 65 000 138 000
|
Shs
Gross profit b/d 100 000 Discount received 12 000 Rent income 10 000 Commission received 16 000
138 000 Net profit b/d 65 000 |
In case the expenses are more than the income, then the business shall have made a net loss, and the loss will be credited.
Net profit/loss can also be found through calculation as follows;
Net profit/loss = Gross profit + Total other revenues – Total expenses
For the above example;
Total other revenues = 12 000 + 10 000 + 16 000= 38 000
Total expenses = 10 000 + 4 000 + 20 000 + 6 000 + 8 000 + 15 000 + 10 000
= 73 000
Therefore; Net profit = Gross profit + Total other revenues – Total expenses
= 100 000 + 38 000 – 73 000= 65 000
Importance of Profit and Loss account
Trading, Profit and Loss Account
This is the combination of trading account and trading profit and loss account to form a single document. It ends when the net profit/loss brought down has been determined. That is;
Name of the business
Trading, Profit and Loss Account
Dr For the period (date) Cr
Shs Shs
Opening stock xxxxxx add Purchases xxxxx add Carriage inwards xxx less Return Outwards xxx less Drawings xx xxxxx Goods available for sale xxxxxx Less Closing Stock xxx Cost Of Goods Sold (COGS) xxxxxx Gross profit c/d xxxx Xxxxxx
Expenses Insurance xxx Electricity xxx Water bills xxx Carriage Outwards xxx General expenses xxx Provision for Depreciation xxxx Discount allowed xxx Commission allowed xxxx Rent paid xxxx Any other expense xxxx Net profit c/d xxxx xxxxxx
|
Shs Shs
Sales xxxxxx Less Return inwards xxx Net sales xxxxxx
xxxxxx Gross profit b/d xxxx
Discount received xxx Rent income xxx Commission received xxx Any other income received xxx
xxxxxx Net profit b/d xxxx |
End Year Adjustments
The following items may require to be adjusted at the end of the trading period
Adjustment on revenues
The revenue may have been paid in advance in part or whole (prepaid revenue) or may be paid later after the trading period (accrued revenue).
Prepaid revenue is subtracted from the revenue/income to be received and the difference is what is treated in the profit and loss account or trading profit and loss account as an income, while the accrued revenue is added to the revenue/income to be received and the sum is what is treated in the above accounts as the actual revenue.
Only the prepaid amount and the accrued amounts are what are then taken to the balance sheet.
Adjustment on the expenses
The expenses may have been paid for in advance in part or whole (prepaid expenses) or may be paid for later after the trading period (accrued expenses).
Prepaid expenses is subtracted from the expenses to be paid for and the difference is what is treated in the profit and loss account or trading profit and loss account as an expense, while the accrued expenses is added to the expenses to be paid for and the sum is what is treated in the above accounts as the actual expenses.
NB: Only the prepaid amount and the accrued amounts are what are then taken to the balance sheet.
Adjustment on fixed assets
The fixed assets may decrease in value, due to tear and wear. This makes the value to go down over time, what is referred to as depreciation. The amount of depreciation is always estimated as a percentage of cost.
The amount that shall have depreciated is treated in the profit and loss account or T,P&L as an expense, while the value of the asset is recorded in the balance sheet, less depreciation.
For example;
Dr. (shs) Cr. (shs)
Sales 980,000
Purchases 600,000
Returns 80,000 20 000
Carriage in 40,000
Carriage out 3,000
Stock (Jan 1st 1999) 120,000
Rent 60,000 45 000
Discount 15,000 25 000
Motor vehicle 150 000
Machinery 250 000
Debtors 120,000
Salaries 18,000
Commission 7,000 12 000
Capital 178,000
Insurance 15 000
Creditors 240,000
Cash 122 000
1 540 000 1 540 000
Additional information
Required: Prepare trading profit and loss account for the period ending 31st December 1999
Adjustments: Provision for depreciation;
Machinery = = 7 500
(New balance of machinery = 250 000 – 7 500 = 242 500. The 242 500 is taken to the balance as Machinery (fixed asset), while 7 500 is taken to the trading profit and loss account as expenses)
Motor vehicle = = 15 000
(New balance of Motor Vehicle = 150 000 – 15 000 = 135 000. The 135 000 is taken to the balance as Motor Vehicle (fixed asset), while 15 000 is taken to the trading profit and loss account as expenses)
Paka Traders
Trading, Profit and Loss Account
Dr For the period 31/12/1995 Cr
Shs Shs
Opening stock 120 000 add Purchases 600 000 add Carriage inwards40 000 less Return Outwards20 000 620 000 Goods available for sale 740 00 Less Closing Stock 100 000 Cost Of Goods Sold (COGS)640 000 Gross profit c/d 260 000 900 000 Expenses Insurance 15000 Carriage Outwards 30000 Salaries 18 000 Provision for Depreciation Motor vehicle 15 000 Machinery 7 500 22500 Discount allowed 15 000 Commission allowed 7 000 Rent paid 60 000 Net profit c/d 174 500 342 000
|
Shs Shs
Sales 980 000 Less Return inwards 80 000 Net sales 900 000
900 000 Gross profit b/d 260 000 Discount received 25 000 Rent income 45 000 Commission received 12 000
342 000 Net profit b/d 174 500 |
The net profit/loss may be taken to the balance sheet.
The items that have been adjusted will be recorded in the balance sheet less the adjustment.
The Balance Sheet
The balance sheet will show the business financial position in relation to assets, capital and liabilities. The adjustment that can be made will be on Fixed assets and capital only. That is;
Fixed assets are recorded less their depreciation value (should there be provision for depreciation) as the actual value.
Actual value of assets = Old value – depreciation.
Capital is adjusted with the following; Net capital, Drawings and additional investment. i.e.
Closing Capital/Net capital (C.C) = Opening/initial capital (O.C) + Additional Investment (I) + Net profit (N.P) or (less Net Loss) – Drawings
CC = OC + I + NP – D
Where:
Opening Capital: – the capital at the beginning of the trading period
Closing capital: – the capital as at the end of the trading period
Additional Investment: – any amount or asset that the owner adds to the business during the trading period
Net profit: – the profit obtained from the trading activities during the period. In case of a loss, it is subtracted.
Types of Capital
The capital in the business can be classified as follows:
Working Capital = Total Current Assets – Total Current Liabilities
Capital Employed = Total Fixed assets + Working Capital
Or
Capital employed = Capital Invested + Long term liabilities
Name of the business
Balance Sheet
As at (date)
Shs shs
Fixed Assets Land xxxxx Buildings xxxxx Motor Vehicle xxxxx Any other fixed assets xxxxx xxxxxx Current Assets Stock xxxx Debtors xxxx Bank xxxx Cash xxxx Prepaid Expenses xxxx Accrued revenues xxxx Any other current assets xxxx xxxxxx
xxxxxx |
Shs shs
Capital xxxxx Add Net profit xxxx Add additional investt xxx Less drawings xxx Net Capital xxxxx Long term liabilities Long term loan xxxx Any other xxxx xxxx Current liabilities Creditors xxxx Short term loan xxxx Accrued expenses xxxx Prepaid revenues xxxx Any other xxxx xxxxx xxxxxx |
Example 00A: The following information were extracted from the trial balance of Mwema traders on 31st December 2010
Sales 750 000 Furniture 288 000
Purchases 540 000 Electricity expenses 16 000
Sales return 24 000 Motor vehicle 720 000
Return outwards 30 000 Rent expenses 2 500
General expenses72 000 Capital 842 500
Commission received 24 000 Bank Loan 250 000
Cash 156 000 Creditors 216 000
Debtors 244 000
Additional Information
-Motor Vehicle 15% p.a. on cost -Furniture 6% p.a. on cost
Required
-Owner’s equity -Borrowed capital -Working capital -Capital employed
Adjustments:
Motor Vehicle = = 108 000
Therefore Motor vehicle = 612 000
Furniture = = 17 280
Therefore furniture = 270 720
Mwema Traders
Trading, Profit and Loss Account
Dr For the period 31/12/2010 Cr
Shs Shs
Purchases 540 000 less Return Outwards30 000 510 000 Goods available for sale 510 000 Less Closing Stock 72 000 Cost Of Goods Sold (COGS)438 000 Gross profit c/d 288 000 726 000 Expenses General expenses 72 000 Electricity expenses 16 000 Less Electricity prepaid 4 000 12 000
Rent expenses 2 500 Accrued rent exp 3 500 6 000
Provision for Depreciation Motor vehicle 108 000 Furniture 17 280 125 280 Net profit c/d 96 720 312 000
|
Shs Shs
Sales 750 000 Less Return inwards 24 000 Net sales 726 000
726 000 Gross profit b/d 288 000 Commission received 24 000
312 000 Net profit b/d 96 720 |
Mwema Traders
Balance Sheet
As at 31/12/2010
Shs shs
Fixed Assets Motor Vehicle 612 000 Furniture 270 720 882 720
Current Assets Stock 72 000 Debtors 244 000 Electricity prepaid 4 000 Bank 50 000 Cash 156 000 526 000
1 408 720 |
Shs shs
Capital 842 500 Add Net profit 96 720 Net Capital 939 220
Long term liabilities Bank Loan 250 000
Current liabilities Creditors 216 000 Accrued rent 3 500 219 500
1 408 720 |
Basic Financial Ratios
A ratio is an expression of one item in relation to the other. It is used to compare the groups of related items in the business, for the purpose of assessing the performance of the business. They include:
This is the comparison of gross profit as a percentage of cost of goods sold. i.e.
Mark-up =
= 100
For example: in (example OOA) above, determine the mark-up of the business.
Mark-up =
Gross profit = 288 000
COGS = 438 000
Mark-up = 100
= 65.75%
(This implies that the Gross profit of the business is 65.75% of its cost of goods sold)
This is the expression of the gross profit as a percentage of net sales. That is:
Margin =
= 100
For example: in (example OOA) above, determine the margin of the business
Margin =
Gross profit = 288 000
Net sales = 726 000
= 100
= 39.67%
(This implies that the gross profit of the business is 39.67% of the net sales)
Relationship between margin and mark-up
Since margin and mark-up are all the expression of Gross profit, it is possible to change one to the other.
Mark-up can be changed to margin as follows:
If the mark-up fraction =
Margin fraction =
For example: in the above example,
Mark –up = 65.75%
=
=
Margin fraction =
= x 100
= 39.67%
If the margin fraction =
Mark-up fraction =
For example: in the above example,
Margin = 39.67%
=
=
Mark-up fraction =
= x 100
= 65.75%
This is the ratio of the current assets to current liabilities. It can also be expressed as a percentage. That is:
Current ratio =
= current assets: current liabilities
Or
Current ratio = x 100
For examples: in (example OOA) above, determine the current ratio;
Current assets = 526 000
Current liabilities = 219 500
Current ratio =
= = 1052: 439
Or
= x 100
239.64%
This is the rate at which the stock is bought or sold within a given period of time. It is obtained by;
Rate of stock turnover (ROST) =
Average stock =
In (example OOA) above, determine the rate of stock turnover;
The cost of goods sold = 438 000
The closing stock = 72 000
The opening stock = 0
Therefore
The average stock =
= = 36 000
Rate of stock turnover (ROST) =
=
= 12.17 Times
This is the expression of net profit as a percentage of the capital invested. That is;
Return on capital = x 100
It can be given as a ratio or a percentage.
For example: in (example OOA) above, determine the return on capital of the business
Net Profit = 96 720
Capital invested/owner’s equity = 939 220
Return on capital = x 100
= x 100
= 10.33%
This shows how fast the business can convert its current assets excluding stock to settle its current liabilities. That is;
Quick ratio =
It is given in ratio form.
For example: in above (example OOA), determine the quick ratio;
Current assets = 526 000
Stock = 72 000
Current liabilities = 219 500
Quick ratio =
=
= 2.07 (or 207 : 100)
Importance of Financial Ratios
MONEY AND BANKING
Barter trade
This is a form of trade where goods and services are exchanged for other goods and services.
Benefits
Limitations of Barter trade
MONEY SYSTEM
Money is anything that is generally accepted and used as a medium of exchange for goods and services.
Features/ characteristics of Money
For anything to serve as money, it must have the following characteristics:
Functions of Money
DEMAND FOR MONEY
This is the tendency or desire by an individual or general public to hold onto money instead of spending it. It also refers to as liquidity preference.
Money is held by people in various forms:
REASONS (MOTIVES) FOR HOLDING MONEY
The transaction motive can further be divided to;
The amount of money held for this motive will depend on the factors such as:
SUPPLY OF MONEY
This is the amount of money/ monetary items that are in circulation in the economy at a particular period of time. They include the following;
Factors influencing supply of money
BANKING
This is the process by which banks accept deposit from the public for safe keeping and lending out the deposits in form of loans.
A bank is a financial institution that accepts money deposits from the public for safe keeping and lending out in terms of loans.
COMMERCIAL BANKS
These are financial institutions that offer banking services with a profit motive. Their activities are regulated by the Central bank.
Functions of commercial banks
TYPES OF ACCOUNTS OFFERED BY COMMERCIAL BANKS
This is an account where money deposited can be withdrawn on demand by the customer by means of a cheque. This means that money can be withdrawn at any time during the official working hours so long as the account has sufficient funds.
This account is also referred to as demand deposits.
Features characteristics of current accounts
Advantages of current account
Disadvantages of current account
This is an account operated by individuals and firms that have money to save.
Features of Savings account
Advantages of Savings account
Disadvantages Savings account
Requirements for opening an account
The following are some of the requirements for opening either a current account or a savings account:
NB: Once these requirements are fulfilled, the bank allocates the customer an account number, upon payment of an initial deposit.
This account is also known as time Deposit account. It is maintained by those who have money not meant for immediate use.
Once money is deposited, there are no withdrawals until the time expires.
Advantages of Fixed deposit account
Disadvantages of Fixed deposit account
REQUIREMENTS TO OPEN AND OPERATE A BANK ACCOUNT
NON- BANK FINANCIAL INSTITUTIONS
These are financial institutions that offer finances for development purposes to individuals and organizations.
These institutions address themselves to the needs of specific sectors in the economy.
They offer the finances inform of either short term or long term loans.
The following are some of the non-bank financial institutions in Kenya
They are mainly formed to finance housing activities that is they either put up houses and sell to the individuals or offer mortgage finance to those who wish to put up their own houses. They includes Housing Finance Corporation of Kenya (HFCK), National Housing Corporation (NHC)
These are development banks which are formed mainly to provide medium term and long term finances, especially to the manufacturing sector. They perform the following functions
They includes the following Kenya Industrial Estates (KIE), Development Finance Company of Kenya (DFCK), Industrial Development Bank (IDB), Industrial and Commercial Development Corporation (ICDC)
These are co-operative societies that are formed to enable members save and obtain loans at most conveniently and favorable conditions. They are formed by those engaged in similar activities. They includes: Mwalimu Savings and Credit Co-operative Societies; Afya Savings and Credit societies; Harambee Savings and Credit Societies
These are companies that assist in creating confidence and sense of security to their clients as well as offering financial assistance to their clients. Their functions include;
They includes the following: Stallion Insurance Company; Madison insurance company; Blue shield insurance company
These are financial companies formed to provide small scale and medium size enterprises with finance. They also carry out the following functions
They includes the following: Kenya Women finance Trust (KWFT), Faulu Kenya
These are institutions formed to promote the agricultural sector. They carry out the following
Differences between commercial banks and non-bank financial institutions
Commercial Banks | Non-Bank Financial Institutions |
(i) Offer all types of accounts
(ii) Provide both short term and medium term finances to their customers (iii) Their finance is not restricted to any sector (iv) May offer foreign exchange services (v) Their finance is mainly for working capital (vi) Participate in clearing house as they offer cheque (vii) Offer facilities for safe keeping of valuable items such as title deeds (viii) Always in direct control of the central bank (ix) May offer overdraft facilities to their customers |
(i) Offer only two types of accounts savings and fixed deposit
(ii) Mainly provide medium term and long term finances (iii) Their finance is restricted to a particular sector (iv) Do not provide foreign exchange services (v) They provide capital for development (vi) Do not participate in clearing house since they don’t offer (vii) Do not offer facilities for safe keeping of valuable items (viii) Not usually in direct control of the central bank (ix) Do not offer overdraft facilities to their customers
|
THE CENTRAL BANK
This is a bank established by the government through the act of the parliament to manage and control the monetary matters in the country. It was formed to perform the following functions;
Monetary policy refers to the deliberate move by the government through the central bank to manipulate the supply and cost of money in the economy in order to achieve a desirable economic outcome. They do this through the use of various tools of monetary policies which includes the following: Bank rates; Open market Operation (OMO); Cash Liquidity ratio requirement; Compulsory deposit requirement; Selective credit control; Directives; Request.
They may increase or decrease the interest rate at which they lend to the commercial banks to enable them increase or decrease the rate at which they lend money to their customers in the economy to enable the government achieve the desirable economic development in the country
When they increase their lending interest rate, the commercial banks also raise their lending rates to the consumers to reduce the number of people obtaining loans, leading to a reduction of money supplied in the economy.
When they decrease their lending interest rate, the commercial banks also decreases their lending rates to the consumers, increase the amount of money supplied in the economy
This is where they regulate the supply of money in the economy by either selling or buying the government securities (treasury bills or bonds) in the open market. That is when they want to increase the supply in the economy, they buying the securities from the members of the public who had bought them to increase more supply of money in the economy.
When they want to reduce the amount of money in circulation they will sell the government security to the public in the open market, to mop up/reduce the excess supply in the economy
The payment of the securities takes money from the individuals accounts in the commercial banks, reducing the amount that the individual can use in the economy, while when buying the central bank pays the security holders in their respective accounts in the commercial banks, increasing the amount that they can use in the economy
Here the central bank expect the commercial bank to keep a certain proportion of their total deposits in form of cash to enable them meet their daily needs, while the rest are held in liquid assets. This proportion can be reduced by the central bank to reduces the amount of money held by the commercial banks in order to reduce the amount of money spent by the commercial banks in cash, reducing the amount of money in supply, or they may increase the proportion to be held by the commercial banks to enable them increase the amount of money they spent in cash, increasing the amount of money in supply
Cash ratio =
The commercial banks are required to maintain a certain amount of deposits with the central bank which will be held in a special account where the money stays frozen. This reduces the amount of money that the commercial banks hold and are able to spend in their operation, influencing the supply of money in the economy.
The deposit may be increase to reduce the amount of money in the commercial banks, or reduced to increase the amount of money in the commercial banks
The central bank may issue a special instruction to the commercial bank and other financial institution only to lend more in a particular sector to control the amount of money reaching the economy. The instruction may be removed, if the bank feels that the supply in the economy has reduced and needs to be increased
The central bank may issue a directive to the commercial banks on the interest rate they should charge on their lending and to increase or reduce the margin requirement for borrowing to make it harder or easier for the customers to obtain loan.
Margin requirement is the proportion of money expected to be raised by the client to finance the project he/she wants to obtain the loan for, before being given a loan to complete the project with.
The central bank may appeal to other financial institutions to exercise restrain in their lending activities to the public to help in controlling the money supply
Trends in Banking
These are the positive changes that have taken place in the banking sector to improve their service deliveries to their customers. They include;
Advantages of m-banking
However this development has also come with its challenges, which includes:
Disadvantages of m-banking
Agency banking is whereby a retail stores, supermarket, or any other commercial businesses are authorized by the financial institutions to carry out financial transactions on their behalf. They may offer the following services
Advantages of agency banking
REVISION EXERCISES
PAPER 1
Description | Type of account | |
(a) | Account holders required to deposit a specific initial amount as well as maintaining a minimum balance. | |
(b) | Account holders may deposit and withdraw money whenever they want without maintaining a minimum balance. | |
(c) | Banks pay interest on deposit at comparatively higher rates. | |
(d) | Money may be deposited at any time and interest is earned if a specific balance is maintained. |
PAPER 2
Financial institutions
The country
Conditions that he should satisfy before the bank can grant him the loan
PUBLIC FINANCE
Public finance refers to the activities carried out by the government associated with raising of finances and the spending of the finances raised (it is the study of how government collects revenue and how it spends it)
The components of public finance are;
Purpose of public finance
Sources of public finance
There are two major sources of public finance i.e.
g.Public debt (Government borrowing)-This is the money that the government borrows when public revenue is insufficient to meet all its financial obligations.
Government borrowing is also referred to as national debt. It includes all outstanding borrowing by the central government, local authorities and government corporations.
These are two majorly two sources of public debts:
This refers to borrowing by government from firms and individuals within the country. This may be done through:
Open market operation; the government sells its securities such as treasury bonds and treasury bills. This however has a disadvantage of causing ‘crowding out effect’ where the government leaves the private investors with little to borrow from.
This refers to government borrowing from external sources. It may either be on a bilateral or multilateral basis.
Bilateral borrowing is where the government borrows directly from another country.
Multilateral borrowing is where the government borrows from international financial institutions such as international monetary fund (IMF), World Bank, African Development bank e.t.c.such bodies get finances from various sources which they lend to their member countries who are in need of such funds.
Generally, external borrowing has strings attached. The borrowing country is expected to meet some set conditions, sometimes adversely affecting some sectors of the economy.
The total internal borrowing (internal debt) added to the total external borrowing (external debt) constitutes the national debt.
Classes of public (National debt)
These are two classes of national debt:
This is borrowed money used to finance project(s) that can generate revenue. Such projects, once started may become self sustaining and may contribute towards servicing/repaying the debt. E.g. money used to finance irrigation schemes, electricity production e.t.c.
This is borrowed money that is used to finance activities that do not generate any revenue. Examples are money used to finance recurrent expenditure e.g. payment of salaries or for famine relief e.t.c
Dead-weight debt is a burden to members of the public since they are the ones who are expected to contribute towards its repayment.
Factors to consider before the government decides whether to borrow internally or externally
This refers to how the government spends the finances it has raised on behalf of its citizens.
Categories of government expenditure
This refers to government spending that takes place regularly e.g. payments of salaries to civil servants, fuelling of government vehicles e.g.
Every financial year, the government must allocate funds to meet such expenditure.
Recurrent expenditure is also known as consumption expenditure.
This is also referred to as capital expenditure .It is government spending on projects that facilitate economic development. Such projects includes construction of railway lines, roads, airports, rural electrification e.t.c
Once completed expenditure on such projects ceases and may only require maintenance.
This is expenditure on things/people who do not directly contribute to a country’s national income. Such expenditure include money spent on famine relief, pension, bursaries e.t.c
PRINCIPLES OF PUBLIC/GOVERNMENT EXPENDITURE
These are the considerations that are necessary before any expenditure can be incurred by the government.
They include:
TAXATION
Tax:is a compulsory payment by either individuals or organizations to the government without any direct benefit to the payer.
Taxation-refers to the process through which the government raises revenue by collecting taxes.
Purposes/reasons for taxation
Factors that determine the amount of money raised through taxation
Principles of taxation
These are the characteristics that a good tax system should have. They are also referred to as the cannons of taxation.
A good tax system should be;
Horizontal equity means that those at the same level of income and circumstances should pay the same amount of tax.
Vertical equity means that those earning higher incomes should pay proportionately higher amounts of tax than those earning less.
IMPACT AND INCIDENCE OF TAX
Impact of tax:The burden of tax on the initial person
Incidence of tax:The final resting place of the tax burden.
The person on whom tax is initially imposed may either bear the whole burden or pass part or the whole burden to someone else. E.g. for manufactured goods, the impact of the tax is on the manufacturer and the manufacturer may pass the incidence of the tax to the consumer.
If the manufacturer only passes part of the burden to the consumer, then the incidence of the tax wil be partly on the manufacturer and partly on the consumer.
CLASSIFICATION OF TAXES
Taxes are classified according to;
In this case, taxes are classified according to the relationship between the amount paid on tax and the income of the tax payer. These are:
This is a type of tax where the rate/amount paid increases proportionately with increase in income.e.g tax may be as follows
Income Rate
0-5000 20%
5001-10000 25%
10001-15000 30% e.t.c
-In progressive tax, those with higher income rates remit a higher proportion of their income as tax compared to those in lower income brackets.
This type of tax is based on the belief that one only needs a certain amount in order to have a decent standard of living.
Advantages of progressive tax
Disadvantages of progressive tax
This is a type of tax that takes a higher proportion of low income earners as compared to high income earners. The fax burden falls more heavily on the poor (opposite of progressive)
Example: sales tax where people pay the same amount irrespective of the level of income.
The assumption is based on the understanding that the one who deems it necessary to buy a certain products considers the utility derived from it to be equal to its price, which includes tax.
This is a type of tax where the rate of tax remains the same irrespective of the level of income or value of property to be taxed e.g. if the rate is 20% then a person who earns ksh.5000 will pay 20/100 x5000=ksh.1000
Ksh.10, 000 will pay 20/100×10,000=ksh.2000 e.t.c
Example: corporation tax where companies are expected to pay a fixed proportion of their profits as tax.
This is a type of tax where the tax rate increases up to a given maximum after which a uniform tax rate is levied for any further income.
Classification according to impact on the tax-payee
Based on the impact, the tax has on the tax payer; tax may be classified as either:
These are taxes where the impact and the incidence of the tax are on the same person. It is not possible to shift/pass any part of the tax burden to anybody else.
This type of tax is based on incomes, profits and property of individuals as well as companies.
They include:
This is a tax that is imposed on incomes of individuals and is usually progressive in nature.
Example pay-As You-Earn (PAYE) for salaries.
In most cases it is paid through check-off system where the employer deducts it from the employee’s salary and remits it to the tax authorities.
This is tax levied on profits of companies. It is usually proportional in nature.
This is tax paid in areas such as conveyance of land or securities from one person to another.
This type of tax is imposed on property transferred after the owners’ death. The tax helps in raising government revenue and also in redistributing income since the inheritor has not worked for it.
This is tax levied on personal wealth beyond a certain limit.
This is tax levied on gains realized when a fixed asset is sold at a price higher than the book value.
This is tax imposed on the value of property transferred from one person to another as a gift. The tax is designed to seal loopholes whereby a wealthy person may try to avoid tax by transferring his/her property to a friend or a relative as a gift.
This type of tax is progressive in nature. It however does not affect transfers between spouses or to charitable organizations.
Merits/advantages of direct taxes
It can also be raised or reduced according to the needs of the economy.
DEMERITS OF DIRECT TAX
These are taxes in which the impact is on one person and the incidence is partially or wholly on another person. The tax payer may shift either the whole or part of the tax burden to another person.
Such taxes are usually based on the expenditure on goods and services and include the following:
For the following reasons.
Its purpose includes:
MERITS OF INDIRECT TAX
DEMERITS OF INDIRECT TAXES
INFLATION
Control of Inflation
The govt. may adopt the following policies depending on their situation to reduce inflation to manageable levels. They include:
This is a deliberate move by the govt. through the central bank to regulate and control the money supply in the economy which may lead to demand pull inflation. The policies include;
These are the measures taken by the govt. to influence the level of demand in the economy through taxation process. They include;
These are laws made by the govt. to help in controlling the inflation. They include;
Outline measures that the government may employ to control the following types of inflation;
ECONOMIC DEVELOPMENT AND PLANNING
Economic Growth
This is the increase in the productivity of a country which can be seen in the continued increase in the national income over a period of years.
It can be measured by taking the average percentage of increase in national income over a period of time (number of years) and be assumed to be the average rate of economic growth in the country
Economic Development
This is the quantitative change or increase in a country’s national income over the years, accompanied by favorable changes in the structures within the country that leads to general improvement of the individual well being, as well as the entire nation
A country may experience economic growth without experiencing economic development. This is because the increase in the national income may be as a result of people working for long hours without any time for rest, recreation and other development to occur in their body. This will make them not to have better living, despite the fact that the national income shall have increased.
The expected structural changes to be realized in a case of economic development include;
Outline the differences that exist between economic growth and economic development
Economic Growth | Economic Development |
i) An increase in size of the country’s National income | i) An increase in the size and quality of the country’s National income |
ii) Number of people living in absolute poverty can increase despite the increase in national income | ii) Number of people living in absolute poverty does not increase |
iii)Increase in national income could be due to increase in income of only few people | iii) Increase in national income is attributed to general increase of incomes of majority of the people in the country |
iv) No tendency to bridge the gap between the rich and the poor | iv)Tends to bridge the gap between the rich and the poor |
Underdevelopment
This refers to a situation whereby the economic growth is in the negative direction (decreasing) accompanied by uneven distribution of wealth and decrease in quality and quantity of the factors of production available
Characteristics of Underdevelopment
Goals of Economic Development
The following are the changes that economic development seeks to put in place, which in Kenya they have been joined together in what is referred to as the millennium development goals. They includes
Some includes
Factor which may hinder development in a country
The rate of a country’s economic development may be influenced negatively by the following factors
Development Planning
This is the process through which the country establishes their objectives to be achieved, identify the resources that will be required and put in place the strategies or methods of acquiring the resources and achieving their pre-determined objectives.
In most cases their objectives or goals are the goals of economic development
The plan will prioritize the objectives to be achieved and even brake it down in to targets that if achieved with the planned strategy and resources, the objective shall have been achieved.
Need for economic planning
It enhances the following
Problems encountered in development planning
Problems at the planning stage
Problems at the implementation stage
INTERNATIONAL TRADE
A trade involving the exchange of goods and services between two or more countries. If the exchange is between two countries only, then it is referred to as bilateral trade, but if it is between more than two countries then it is referred to as multilateral trade.
Advantages of International Trade
Disadvantages of International trade
Terms of Trade
This refers to the rate at which the country’s export exchanges with those from other country. That is:
Terms of trade =
It determine the value of export in relations to import so that a country can know whether it’s trade with the other country is favourable or unfavourable
Favourable terms of trade will make the country spent little on import and gain a lot of foreign exchange from other countries
For example;
Then table below shows trade between Kenya and China in the year 2004 and 2005, with the Kenyan government exporting and importing to and from china, and China also importing and Exporting from and to Kenya.
Year | Average prices of export | |
Kenya | China | |
2004 | 1000 | 4000 |
2005 | 1200 | 6500 |
Calculate the Terms of trade for;
Solution:
Kenya
= x100
= 120%
= x 100
= 162.5%
= x 100
= 73.8%
This implies that Kenya is importing from China more than it is exporting, leading to unfavourable terms of trade i.e. when the percentage is less than 100%, it implies unfavourable terms of trade.
China (work out)
The average prices is the various prices of the individual export or import items divide by their number
Factors that may lead to either favourable or unfavourable terms of trade
The country is experiencing a favourable terms of trade if:
The country will experience unfavourable terms of trade if;
Reasons for differences in terms of trade between countries
The terms of trade may differ due to:
Balance of trade
This is the difference between value of country’s visible exports and visible imports over a period of time. If the value of visible/tangible export is higher than the value of visible/tangible imports, then the country experiences favourable terms. If less than the invisible value, then the country is experiencing unfavourable. The country is at equilibrium if the value of visible export and import is the same
Balance of payments
This is the difference in the sum of visible and invisible export and the visible and invisible imports. If positive then it means the country is having favourable terms, while if negative, then it means unfavourable It goes beyond the balance of trade in that it considers the following
Balance of Payment account
This is the summary showing all the transactions that have taken place between a particular country and the rest of the world over a period of time. The transaction may arise from
Components of balance of payments account
The balance of payment account is made up of the following
iii)Official settlement account/Cash account/foreign exchange transaction account
Balance of payment on current account
This is the account that is used to determine the difference between the value of the country’s visible and invisible imports and exports. That is
Balance of payment on current account = (visible export + invisible export) – (visible import + invisible import)
In the account, the payments for the visible and invisible imports are debited while the receipts from visible and invisible exports are credited that is
Dr current account Cr
Payments for imports
(Visible and Invisible) |
Receipts from exports
(Visible and Invisible) |
The balance of payment on current account may be;
For example;
A given country had the following values of visible and invisible export and import during the year 2004 and 2005
Trade | 2004 (shs) | 2005 (shs) |
Visible export | 18926 | 29954 |
Visible imports | 22780 | 32641 |
Invisible exports | 6568 | 19297 |
Invisible imports | 5239 | 16129 |
Required
Prepare the country’s balance of payments on current account for the years 2004 and 2005 and comment on each of them.
Dr current account year 2004 Cr
shs
Visible imports 22780 Invisible imports 5239 Total 28019 |
Shs
Visible export 18926 Invisible export 6568 Total 25494 Deficit 2525 |
The country experienced unfavourable balance of payment on current account in the year 2004, since they imported more than they exported
Dr current account year 2005 Cr
shs
Visible imports 32641 Invisible imports 16129 Total 28019 Excess 481 |
Shs
Visible export 29954 Invisible export 19297 Total 49251
|
The country experienced favourable balance of payment on current account in the year 2005, since they exported more than they imported
Balance of payments on capital account
This account shows the summary of the difference between the receipt and payments on the investment (capital). Receipts are income from investments in foreign countries while payments are income on local investments by foreigners paid out of the country.
The capital inflow includes investments, loans and grants from foreign donors, while capital outflow includes dividends paid to the foreign investors, loan repayments, donations and grants to other countries.
In the account the payments are debited, while the receipts are credited. That is;
Dr capital account Cr
Payments
|
Receipts
|
The account may be;
The combined difference on the receipts and payments on both the current and capital accounts is known as the overall balance of payments.
The official settlement account
This account records the financial dealings with other countries through the IMF. It is also called the foreign exchange transaction account, and is always expected to balance which a times may not be the case. That is;
Balance of payment disequilibrium
This occurs when there is either deficit or surplus in the balance of payments accounts. If there is surplus, then the country would like to maintain it because it is favourable, while if deficit, the country would like to correct it.
Causes of balance of payment disequilibrium
It may be caused by the following;
Correcting the balance of payment disequilibrium
The measures that may be taken to correct this may include;
Terms of sales in international trade
Here the cost trading which includes the cost of the product, cost of transporting, loading, shipping, insurance, warehousing and unloading may be expensive. This makes some of the cost to be borne by the exporter, as some being borne by the importer. The price of the goods quoted therefore at the exporters premises should clearly explain the part of the cost that he/she is going to bear and the ones that the importer will bear before receiving his/her goods. This is what is referred to as the terms of sale
Terms of sales therefore refers to the price quotation that state the expenses that are paid for by the exporter and those paid for by the importer.
Some of the common terms include;
Documents used in International trade
It shows the following;
International Financial Institutions
Some of the institutions that play a role in international monetary system include;
This bank operates like the central bank of the central banks of the member countries. Its objective includes the following;
This bank was formed to promote the economic and social progress of its regional member countries in Africa. It main source of finance is the members’ contributions and the interest charged on the money they lend members.
Its functions include;
This was formed to provide long term financial assistance to the low income countries that cannot obtain loan from other financial institutions at the prevailing terms and condition. Their loans may recover a longer repayment periods with no interest except the commitment fees and service charge which is minimal. They fund activities, which includes;
The World Bank was formed to carry out the following functions;
Economic Integration
This occurs where two or more countries enter into a mutual agreement to cooperate with each other for their own economic benefit. They may do this by allowing free trade or relaxing their existing trade barriers for the member countries.
Economic integration may occur in the following forms;
This is a case where the member countries agree to abolish or minimize tariffs and other trade restrictions but the individual countries are free to impose restrictions on non-member countries. They includes; Preferential Trade Area (P.T.A), European Free Trade Area (E.F.T.A), Latin America Free Trade Area (L.A.F.T.A), etc.
This is where the members of the free trade area may agree not only to abolish or minimize their tariffs, but also establish a common tariff for the exchange of goods and services with the non member countries. They include; Economic Community of West Africa States (E.C.O.W.A.S), East Africa Custom Union (E.A.C.U), Central Africa Custom and Economic Union (C.A.C.E.U)
This is where the member countries allow for free movement of factors of production across the borders. People are free to move and establish their business in any member country. They include; East Africa Common Market (E.A.C.M), European Economic Community (E.E.C), Central American Common Market (C.A.C.M), Common Market for Eastern and Southern Africa (COMESA)
This is where the members of the common market agree for put in place a common currency and a common central bank for the member countries. They even develop common infrastructures which includes railways, communication networks, common tariffs, etc
Importance of economic integration
Economic integration will ensure the following benefits for the member countries;
Free Trade Area
This is a situation where there is unrestricted exchange of goods and services between the countries. It has benefits/advantages similar to those of economic integration.
Disadvantages of free trade area
Some of the problems it is likely to bring include;
Trade Restrictions
These are deliberate measures by the government to limit the imports and exports of a country. They are also known as protectionism and includes the following;
Reasons for trade restrictions
Advantages of trade restrictions
Disadvantages of trade restriction
Trends in International Trade
However EPZ’s have the following problems/disadvantages
E-commerce has the following benefits/advantages:
THE STOCK EXCHANGE MARKET
This is a market whereby the buying and selling of shares and other securities takes place. Shares are the smallest units of capital that can be sold to persons by a company for them to become share holders. Other securities traded in this market includes debentures (a unit of loan sold by the companies to the members of the public), government bonds (a long term borrowing certificate by the government from its people) and government treasury bills ( a short term borrowing certificate by the government from its people).
Common terms used in stock exchange
In the stock exchange market only registered/listed/quoted companies are allowed to sell their shares. A quoted/listed company is a company that has been registered as a member of the stock exchange market.
The quoted companies can sell their shares through the Initial Public Offer (I.P.O) or normal trading in the market.
IPO is the initial price that the company will float its shares to the members of the public to buy/subscribe to for the first time. These shares are said to have been issued in the primary market. After the IPO the shares are then accumulated as stock and traded on in the stock exchange market (secondary market).
All the trading of the shares is done through the company’s agents or brokers.
Procedure of buying shares:
Procedure for selling shares:
Roles of stock exchange market
They perform the following roles:
SOURCE DOCUMENTS AND BOOKS OF ORIGINAL ENTRY
These are documents containing the information that makes basis of making entries in the books of accounts. They act as evidence that the transaction actually took place. They includes
The incoming invoice will be used to record the information in the purchases journals/diary, while an outgoing invoice will be used to record information in sales journals/diaries
Books of original entries/Journals/Diaries/day’s books/Subsidiary books
These are books where the transactions are listed when they first occur, with their entries being made on a daily basis before they are posted to their respective ledger accounts. The information in the source documents are used to make entries in these books. The books of original entries include:
This is used to record credit sales of goods before they can be recorded in their various ledgers. The information obtained in the outgoing invoice/invoice issued is used to record the information in this journal as the source document
The overall total in the sales journal is therefore posted in the sales account in the general ledger on credit side and debtors account in the sales ledger as a debit entry
Sales journal
Date | Particulars/details | Invoice no | Ledger folio | amount |
Example:
The following information relates to Tirop traders for the month of June 2010
June 1: Sold goods to wafula on credit of ksh 200, invoice no 0114
2: Sold to the following debtors on credit; Wanjiru ksh 400, Musyoka ksh 300, Wafula ksh 300
5: sold goods on credit to Wanjiru of ksh 300
10: Sold goods to the following on credit Kanini ksh 100, Wafula ksh 500, Wanjiru ksh 600
12: Sold goods on credit to musyoka of ksh 350
Required:
Prepare the relevant day book for the above transactions; hence post the various amounts to their respective individual accounts
Sales journal
Date | Particulars/details | Invoice no | Ledger folio | amount |
June 2010:
1 2 2 2 5 10 10 10 12 15 |
Wafula Wanjiru Musyoka Wafula Wanjiru Wanjiru Wafula Kanini Musyoka Totals posted to the sales account (Cr) |
0114
|
SL SL SL SL SL SL SL SL SL
GL |
200 400 300 300 300 600 500 100 350
3050 |
(Post the rest to their individual debtors account)
This is for recording the goods that the customers/debtors have returned to the business. It uses the information in the credit note issued as a source document to prepare it. The information is therefore recorded to the return inwards account in the general ledger, while the individual’s entries are reflected (credited) also in their respective debtors account for double entry to be completed. It takes the following format
Sales return journal
Date | Particulars/details | Credit note no | Ledger folio | amount |
For example;
Record the following transaction for the 2007 in their relevant diaries, hence post them to their respective ledger accounts;
May 1: goods that had been sold to M Okondo of shs 2600 on credit was returned to the business
“ 2: G. Otuya returned good worth shs 1320 that was sold to him on credit to the business
“ 8: the following returned goods that had been sent to them on credit to the business H Wati shs 3500, Muya shs 4700 M Okondo shs 2900
“ 12: G Otuya returned goods worth shs 5400 that were sold on credit to the business
“ 30: Goods worth sh 8900 that had been sold on credit to G Otuya were returned to the business
Sales Return journal
Date | Particulars/details | Credit note no | Ledger folio | amount |
May 2007:
1 2 8 8 8 12 30 |
M Okondo G Otuya H Wati Muya M Okondo G Otuya G Otuya Totals posted to Return Inwards a/c (Dr) |
|
S.L S.L S.L S.L S.L S.L S.L
GL |
2600 1320 3500 4700 2900 5400 8900
29320 |
(Post the entries to the individual ledger a/c’s (Cr))
Purchases Journal
This is used to record the credit purchase of goods. The totals are then debited in the purchases account in the general ledger, while the individual’s creditors accounts are credited. It used the invoices received/incoming invoices as it source document. It takes the following format;
Purchases journal
Date | Particulars/details | Invoice no | Ledger folio | amount |
For example
The following information relates to Mikwa Traders for the month of April 2011. Record them in their relevant day’s book, hence post the entries to their relevant ledger accounts.
April 2011;
“ 2. Bought goods worth shs 25 000 on credit from Juma, Invoice no 3502
Purchases Day book
Date | Particulars/details | Invoice no | Ledger folio | amount |
April 2011:
2 3 6 8 8 8 15 18 24
|
Juma Kamau Juma Juma Kamau Wamae Wamae Kamau Juma Totals posted to the Purchase account (Dr) |
3502 2607 3509 3605 3700 3750 3762 3802 3812
|
PL PL PL PL PL PL PL PL PL
GL |
25 000 16 500 12 700 25 200 17 500 45 000 9 200 17 000 36 000
204100 |
(Post the individual entries to their relevant accounts in the ledger (crediting))
This is used to record goods that have been returned to the creditors by the business, reducing the value of the goods that had been purchased. It uses the credit note received as the source documents, with the totals being in the purchases return account while the individual creditor’s accounts are debited in their respective ledger accounts. It takes the following format
Purchases return journal
Date | Particulars/details | Credit note no | Ledger folio | amount |
For example:
Record the following transaction in the purchases return day book for Njiru’s traders for the month of June 2010, hence post the information into their relevant ledger accounts.
June 2010;
“ 3. Returned goods worth shs 400 that had been bought from Nairobi stores, credit note no 56
“ 8. Return goods of shs 1 200 to Matayos store, Credit no 148
“19. Had some of their purchases returned to the following; Njoka enterprises shs 700, credit note no 205, Nairobi Stores shs 600, credit note no 58, Matayos store shs 1 000 credit note no 191
“26. Returned goods worth shs 1 800 to Njoka enterprise credit note no 210
“30. Return goods worth shs 1 020 to Matayos store, credit note no 200
This is used to record all the cash and cheques that have been received in the business. They may be many that posting directly in the cash book may be tedious and are therefore first recorded here. It totals are posted to the cash and bank accounts in the general ledger (Dr), while the individual accounts are credited in their respective accounts in the ledger. It uses the cash receipt issued and bank slips received as the source documents. It takes the following format;
Cash receipt journal
Date | Particulars/details | Receipt no | Ledger folio | Disc allowed | cash | bank |
This is used to record cash and cheques that have been issued to the creditors/out of the business. Its totals are credited (Cr) in the cash and bank account and the individual accounts are debited (Dr) in their respective accounts It uses the cash receipt received and bank slips issued as the source documents. It takes the following format;
Cash Payment journal
Date | Particulars/details | Receipt no | Ledger folio | Disc received | cash | bank |
For example:
Record the following transactions into their relevant day books of Onyango traders, hence post the entries to their respective ledger accounts and balance them off;
May 2011:
“1. Cash sales amounting to ksh 3 000, receipt no 0112
“2. Paid the following creditors by cheque after having deducted a cash discount of 10% in each case; H. Mwangi ksh 1 500, J. Mwaniki ksh 1 600, N. Mugo ksh 1 200
“3. Receive the following Chaques from debtors in settlement of their debts after having deducted 5% cash discount in each case; Lucy kshs 22 800 cheque no 0115, Otieno kshs 8 550 cheque no 0011, Martha ksh 1 330 cheque no 0016
“5. Paid for repairs in cash kshs 16 000, receipt no 0251
“10. Paid Juma in cash kshs 9 500, receipt no 0295
“14. Cash sales kshs 17 000, receipt no 02714
“15. Banked kshs 6 000 from the cash till
“15. Received cash from Mary of kshs 13 500, receipt no 0258
“16. Cash sales of kshs 26 400 was directly banked, bank slip no 40152
“20. Cash purchases of kshs 8 920, receipt no 117
“22. Cash purchases of kshs 15 200 was paid for by a cheque, cheque no 512
Cash receipt journal
Date | Particulars/details | Document no | Ledger folio | Disc allowed | cash | bank |
May 2011
1 3 3 3 14 15 15 16
|
Sales Lucy Otieno Martha Sales Cash Mary Sales
Totals to be posted to the cash and bank a/c (Dr) |
0112 0115 0011 0016 02714
0258 40152 |
GL SL SL SL GL “c” SL GL |
1200 450 700
2 350 |
3 000
17 000
13 500
33 500 |
22 800 8 550 1 330
6 000
26 400
65 080 |
(Post the totals and the entries to their respective accounts)
Cash Payment journal
Date | Particulars/details | Document no | Ledger folio | Disc Received | cash | bank |
May 2011
2 2 2 5 10 15 20 22
|
H. Mwangi J. Mwaniki N. Mugo Repairs Juma Bank Purchases Purchases
Totals to be posted to the cash and bank a/c (Cr) |
0251 0295
117 512 |
PL PL PL GL PL “c” GL GL |
166.70 177.70 133.30
477.30 |
16 000 9 500 6 000 8 920
40 420 |
1 500 1 600 1 200
15 200
19 500 |
(Post the totals and the entries to their respective accounts)
This is used to record money that has been set aside to make payments that does not require large amounts, such as cleaning, staff tea, posting letters, etc. it is always kept by the petty cashier, under the supervision of the main cashier. The amount received by the petty cashier is always debited, while the payments made from the same is credited. The credit side also contains the analytical columns for various items of expenditure. The amount credited is also extended to the analysis column for the specific item. At the end of the stated period, the petty cash book is balanced, and the totals are posted to their individual accounts. The individual’s accounts are debited with the totals of the analytical columns, while the cash account is credited by the main cashier for the total that was spent in the petty cash book.
Petty cash book can also be operated on an imprest system, where the petty cashier receives a given amount of money at an intervals (imprest) to spend, and report back to the main cashier at the end of the period on how the money has been spent and the balance still remaining for re-stocking (reimbursed), and only the amount spent can be reimbursed so that at the beginning of the period the petty cashier will always have the full amount (cash float).
For example:
A petty cashier of sina chuki traders operate a petty cash book on an imprest of kshs 2 500 on a monthly basis. On 1st February 2010, she had cash in hand of shs 150 and was reimbursed the difference by the main cashier to restore her cash float. The following payments were made during the month of February 2010
Feb; 1. Travelling expenses kshs110
Required;
Prepare a petty cash book from the above information and post the totals to the relevant ledger accounts.
Sina Chuki Traders
Petty Cash Book
For month of Feb. 2010
Receipt sh | L.F | Date | Details | Vouch no | Total sh | Travel exp | Office exp | Staff tea | postage | Telephone | Ent. | Ledger a/c |
150 2 350
2500 22 |
C.B |
2010
Feb 1 1 1 2 3 4 10 15 18 20 25 26 27 28 28 |
Bal b/d Reimbursement Travelling exp Correcting fluid Sugar Stamps Telephone Entertainment Stamps Bread Fare Duplicating ink Entertainment Telephone Atieno Totals Bal c/d
Bal b/d |
110 200 180 255 255 130 100 148 200 250 400 100 150 2478 22 2500 |
110
200
310 |
200
250
450 |
180
148
328 |
255
100
355 |
255
100
355 |
130
400
530 |
150 150 |
The totals in the analytical columns are Debited in the individual accounts, with the petty cash book totals being credited in the cash account.
This one is used to record purchases or sales of fixed assets of the business on credit. These assets do not form part of the stock since the business does not deal in them, however the business may decide to buy or sell them for one reason or the other.
In this journal, the account to be debited begins at the margin, while the account to be credited is indented from the margin, with a narration below them put in brackets. The narration simply explains the nature of the transaction that has taken place. The individual entries are then posted to their respective accounts by either debiting or crediting depending on the transactions. It takes the following format;
General journal
Date | Particulars/details | Ledger folio | Dr shs | Cr shs |
For example:
Journalise then following transactions which took place in the business of J Opuche during the month of March 2005
March 5; Purchased office furniture on credit for shs 25 000 from miugiza Furniture Limited
10; Sold old duplicating machine for shs 15 000 to samba academy on credit
15; Bought a new motor vehicle for shs 800 000 from explo motors Ltd, paying shs 300 000 in cash and balance was to be settled at a later date
18; Sold old vehicle to Mara Secondary school for shs 500 000 on credit
25;The owner converted personal electronic calculator valued at shs 9 000 into business asset
27; Sold old computers valued at shs 20 000 for shs 15 000 on credit to Mara secondary school
30; Sold old dining chairs worth shs 10 000 to Maendeleo for shs 15 000 on credit
General journal
Date | Particulars/details | Ledger folio | Dr shs | Cr shs |
March 2005
5
10
15
18
25
27
30
|
Office Furniture a/c Miugiza a/c (Being a credit purchase of office furniture from Miugiza) Samba Accademy a/c Duplicating Machine a/c (Being credit sales of duplicating machine to Samba academy) Motor vehicle a/c Cash a/c Explo Motors a/c (Being purchase of motor vehicle from explo. motors, paying part in cash and part on credit) Mara Sec sch a/c Motor vehicle a/c (being the credit sale of old motor vehicle to mara sec sch) Calculators a/c Capital a/c (being conversion of private calculator to business asset) Mara Sec. Sch. a/c Loss on disposal a/c Computer a/c (being credit sale of old computers to Mara school at a loss of 5 000) Maendeleo a/c Furniture a/c Gain on disposal a/c (being the credit sale of dining chairs to maendeleo at a gain of 5 000) |
|
25 000
15 000
800 000
500 000
9 000
15 000 5 000
15 000
1 384 000 |
25 000
15 000
300 000 500 000
500 000
9 000
20 000
10 000 5 000
1 384 000 |
The entries are then transferred to their respective accounts in the ledger, with the ones debited in the journals being debited and the ones credited being credited.
The Journal proper can also be used to show the opening entries and the closing entries. That is;
The opening entries are the entries of the assets and liabilities at the beginning of the trading periods to facilitate the opening of different accounts for them. They are the balance b/d for the assets and liabilities of the business.
The assets to be debited are recorded first, followed by the liabilities and capital to be credited. In case the capital is not given, it can be calculated using the book keeping equation, that is A = C + L. the narration then follows the entries.
The opening entries are necessary when;
For example;
The following balances were extracted from Martine’s store that did not keep complete records, and would like to start keeping on 1st January 2011. Prepare for them their relevant subsidiary book to show the balances.
Shs
Motor vehicles 230 000
Machinery 40 000
Creditors 10 000
Debtors 5 000
Cash in hand 20 000
Stock 10 000
Insurance prepaid 5 000
Bank 25 000
Premises 335 000
Capital 660 000
Martine’s Store
General journal
On 1st January 2011
Date | Particulars/details | Ledger folio | Dr shs | Cr shs |
2011 January 1 | Premises
Motor vehicle Machinery Debtors Cash Insurance prepaid Bank Stock Capital Creditors (being the records of assets, liability and capital at the beginning of new period)
|
335 000
230 000 40 000 5 000 20 000 5 000 25 000 10 000
670 000 |
660 000 10 000
670 000 |
At the end of the trading period the business asses how it carried out its trade and the amount of profit it made by preparing the Trading profit and loss account and the balance sheet to show its financial position. These are prepared by the information obtained from the ledgers. That is, all the nominal accounts (sale, purchase, expenses and revenue accounts), both opening and closing stocks are transferred to the trading profit and loss account through the trial balance and general journals, while the rest are taken to the balance sheet.
Uses of general journal;
In the table below, indicate the books of original entry that the information obtained from the given source documents are used to prepare
Source Document | Books of Original entry |
Sales Invoice/invoice issued/Invoice retained/invoice copy | Sales journals |
Purchases Invoice/Invoice received/Original invoice | Purchases journals |
Credit note issued/Credit note retained/Credit note copy | Return inwards/Sales return journals |
Credit note received/credit note original | Return outwards/purchases return journals |
Original receipt/Receipt received | Cash payment/Analysis cash book/ Cash book |
Receipt copy/Retained receipt | Cash receipt journal/Analysis cash book/cash book |
Petty cash voucher | Petty cash book |
Uses of Journals
Assignment:
(Exercise 1B pages 50 and 51, Nos16 and 18 in Inventor book 4, KLB Students book)
Name………………………………………………………………………………..Index Number…………………..
School………………………………………………………. Candidate’s Signature…………..
Date……………………………………
FORM 4
443/1
AGRICULTURE
Paper 1
2 hours
Instructions to Candidates
SECTION | QUESTION | MAXIMUM SCORE | CANDIDATE’S SCORE |
A | 1 – 16 | 30 | |
B | 17 – 20 | 20 | |
C | 21
22 23 |
20
20 20 |
|
TOTAL | 90 |
SECTION A ( 30 MARKS)
Answer all the questions in this section
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
6.(a) Name two field management practices that are carried out to obtain optimum plant population in a crop field (1mark)
……………………………………………………………………………………………………………………………………………………………………………………………………
(b) Explain how each of the practices named in (a) above achieves optimum plant population
(1mark)
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
SECTION B ( 20 MARKS)
Answer all the questions in this section.
(a) Identify the weed labelled D (1mark)
D…………………………………………………………………………………………
(b) Classify weed C according to plant morphology (1mark)
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
(c ) Give one reasons why it is difficult to control weed labelled D. (1mark)
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
(d) State three harmful effects of weed C in agriculture. (3marks)
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
(a) Identify the method of soil conservation illustrated on the diagram above. (1mark)
…………………………………………………………………………………………………
(b) Explain two ways in which the above method helps to conserve the soil and water
(2marks)
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
A…………………………………………………………………………………….(1mark)
B…………………………………………………………………………………….(1mark)
(b) Give two factors that determine elasticity of demand (2marks)
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
(c ) Give one example of a marketing agency in Kenya (1mark)
……………………………………………………………………………………………………………………………………………………………………………………………………
Beans | maize |
Kales | Cassava |
Cabbages | Sweet potatoes |
(a) Identify the cropping programme (1mark)
…………………………………………………………………………………………………
(b) Giving a reason, identify one mistake the farmer made when designing the above programme (1mark)
……………………………………………………………………………………………………………………………………………………………………………………………………
(c ) State two ways the above programme help in control of weeds (2marks)
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
(d) State one advantage of this programme (1mark)
……………………………………………………………………………………………………………………………………………………………………………………………………
SECTION C ( 40 MARKS)
Answer any two questions in this section in the spaces provided after question 23.
(b) State factors to consider when drawing a farm plan (10marks)
Equity loan 180,000
Equity overdraft 24,000
Working tools 30,000
Cash at hand 15,000
Cash at bank 50,000
Buildings 60,000
Debtors 18.000
Goats 48,000
Land 70,000
Creditors 49,000
Ox plough 20,000
(ii) Is Mr. Makau business solvent or insolvent? Explain (2marks)
(b) Describe cultural methods of pest control (6marks)
(c ) Outline six effects of high temperature on agricultural production (6marks)
(b) Describe advantages of land consolidation (8marks)
(c ) State four factors determining the choice of a farming system (4marks)
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………
…………………………………………………………………………………………………
THIS IS THE LAST PRINTED PAGE
MARKING SCHEME
443/1 AGRICULTURE
6.(a) Name two field management practices that are carried out to obtain optimum plant population in a crop field
(b) Explain how each of the practices named in (a) above achieves optimum plant population
iv Nitrogen – Nitrate ions, NO–3/NH4+ (4x½ = 2mks)
(4x½ = 2mks)
SECTION B ( 20 MARKS)
Answer all the questions in this section.
(a) Identify the weed labelled D
D – oxalis spp (soriel) (1mk)
(b) Classify weed C according to plant morphology
(c ) Give one reasons why it is difficult to control weed labelled D.
(d) State three harmful effects of weed C in agriculture.
(any 2×1 = 2mks)
(a) Identify the method of soil conservation illustrated on the diagram above.
(b) Explain two ways in which the above method helps to conserve the soil and water
(c ) Scoop soil from the lower side to make a ditch/tunnel
D D
P2
P1 D
D
Q2 Q1 P2 Q1
(a) A – inelastic demand
B – Unitary demand (2×1=2mks)
(b) Give two factors that determine elasticity of demand
(c ) Give one example of a marketing agency in Kenya
Beans | maize |
Kales | Cassava |
Cabbages | Sweet potatoes |
(a) Identify the cropping programme
(b) Giving a reason, identify one mistake the farmer made when designing the above programme (1mark)
(c ) State two ways the above programme help in control of weeds
(d) State one advantage of this programme
SECTION C ( 40 MARKS)
Answer any two questions in this section in the spaces provided after question 23.
(b) State factors to consider when drawing a farm plan
Equity loan 180,000
Equity overdraft 24,000
Working tools 30,000
Cash at hand 15,000
Cash at bank 50,000
Buildings 60,000
Debtors 18.000
Goats 48,000
Land 70,000
Creditors 49,000
Ox plough 20,000
MAKAU’S FARM
Balance sheet As
At 30th June 2011
Liabilities | shs | cts | Assets | shs | cts |
Currents liabilities
Creditors Equity overdraft
Long term liabilities Loan; Equity Total liabilities
Total |
49,000 24,000
180,000 253,000
253,00 |
00 00
00 00
00 |
Current assets
Cash on hand Cash in hand Debtors Goats Fixed assets Ox plough Working tools Land Net worth
|
15,000
50,000 18,000 48,000 20,000 15,000
70,000 17,000
253,00 |
00
00 00 00 00 00
00 00
00
|
(6mks)
(ii) Is Mr. Makau business solvent or insolvent? Explain
(b) Describe cultural methods of pest control
(6mks)
(c ) Outline six effects of high temperature on agricultural production
SECTION C
(b) Describe advantages of land consolidation (8marks)
(c ) State four factors determining the choice of a farming system (4marks)
ULTIMATE ACHIEVERS ACADEMY
Name: ………………………………………………………….. …Date: ……………Adm No: …………
FORM THREE
TIME: 2 HOURS 30 MINUTES
MATHEMATICS
Question | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | TOTAL |
Marks |
Question | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | TOTAL |
Marks |
|
SECTION I (50 Marks)
Answer all the questions in this section.
(788 X 0.006).
Hence calculate the percentage error arising from this approximation (3 marks)
Find the length of UT (4 marks)
SECTION II (50 MARKS)
Answer any FIVE Questions ONLY from this section
(Take π = )
Determine:
Monthly taxable income (Kshs) | Percentage rate of tax per shilling |
Up to 9680
From 9681 to 18 800 From 18 801 to 27 920 From 27 921 to 37 040 From 37 041 and above |
10%
15% 20% 25% 30% |
Given that the monthly personal relief was Ksh 1056, calculate the net tax paid by the employee. (6 marks)
Calculate:
MATHEMATICS Form 3
MARKING SCHEME
SECTION I
NO | WORKING | MARKS | GUIDELINES | ||||||||||||||||||||
1. |
M1
M1
A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
2. | M1
M1
A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
3. |
|
M1
M1
A1 |
|||||||||||||||||||||
04 | |||||||||||||||||||||||
4. | thus
thus |
M1
M1
A1 |
|||||||||||||||||||||
03 | |||||||||||||||||||||||
5. |
M1
M1
A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
6. | M1
M1
A1 |
||||||||||||||||||||||
3 | |||||||||||||||||||||||
7. | Ignoring negative answer |
M1
M1
A1 |
|||||||||||||||||||||
03 | |||||||||||||||||||||||
8. |
M1
M1
A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
9. |
Integral values |
M1
M1
A1 |
|||||||||||||||||||||
03 | |||||||||||||||||||||||
10. | M1
M1
A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
11. | (a)
(b) |
M1
A1
A1 |
|||||||||||||||||||||
03 | |||||||||||||||||||||||
12. | Numerator:
Denominator |
M1
M1
A1 |
|||||||||||||||||||||
03 | |||||||||||||||||||||||
13. | M1
M1 A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
14. | M1M1
A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
15. | M1
M1
A1 |
||||||||||||||||||||||
03 | |||||||||||||||||||||||
16. |
M1
M1
A1 |
||||||||||||||||||||||
03 |
SECTION II
NO | WORKING | MARKS | GUIDELINES | ||||||||||||||||||||||||||||||||||||||||||||||||
17. | (a) (i)
(ii)
(b)
Juma = sh 3560 Wanjiku = sh 3075
Difference = 3560 – 3075 = 485
(c)
|
B1
B1
M1
M1
A1
M1
M1
M1
M1
A1
|
For both answers |
||||||||||||||||||||||||||||||||||||||||||||||||
10 | |||||||||||||||||||||||||||||||||||||||||||||||||||
18. | (a) (i)
(ii)
(b)
|
M1
M1
A1
M1 M1
M1 A1
M1
M1
A1 |
|||||||||||||||||||||||||||||||||||||||||||||||||
10 | |||||||||||||||||||||||||||||||||||||||||||||||||||
19. | (a) Time before the matatu started
= 13.15 – 11.45 = Distance covered by the bus = Distance between them = Relative speed = Time taken to meet = Time they met = 1.15pm + 3 hours = 4.15pm
(b) Distance from town A to the point of meeting Time = Distance from A =
(c) Time taken by the matatu from B to A The matatu reaches A = 13.15pm +6hrs = 1915hrs Time travelled by the bus when the matatu reaches A 1915hrs – 1145hrs = Distance moved by bus from A = Distance outside town B |
M1
M1
M1 A1
M1 A1
M1
M1
M1 A1 |
|||||||||||||||||||||||||||||||||||||||||||||||||
10 | |||||||||||||||||||||||||||||||||||||||||||||||||||
20. | (a)
Solving simultaneously
(b) , (x ,y)
(c)
|
M1
M1
A1
M1
M1
A1
M1
M1
A1
A1 |
|||||||||||||||||||||||||||||||||||||||||||||||||
10 | |||||||||||||||||||||||||||||||||||||||||||||||||||
21. | (a) (i)
(ii)
(b)
Total tax = 4104
Net tax = = 3048 |
M1
A1
M1 A1
M1
M1
M1
M1
M1 A1 |
|||||||||||||||||||||||||||||||||||||||||||||||||
10 | |||||||||||||||||||||||||||||||||||||||||||||||||||
22. | (a)
(b)
(c)
(d) |
M1
M1
M1 A1
M1
A1
A1
M1 M1 A1 |
|||||||||||||||||||||||||||||||||||||||||||||||||
10 | |||||||||||||||||||||||||||||||||||||||||||||||||||
23. | (a)
(b) Geometric progression
(c)
|
M1
M1
A1
B1 B1 B1
B1
M1
M1
A1 |
|||||||||||||||||||||||||||||||||||||||||||||||||
10 | |||||||||||||||||||||||||||||||||||||||||||||||||||
24. |
2 mks for correct table y = 5 ( x – 2 ) y = 5 x – 10
i) roots of 3 x ( 4 – x) = ) are x = 0, x = 4
ii) Maximum value of y = 3x ( 4 – x ) when x = 2 , y = 12 the maximum value of y = 12
iii) roots of equation 3x ( 4 – x ) = 5 ( x – 2 ) is where the curve cuts the line y = 5 (x -2 ) The roots arc x = -1 and x = 3.3 ± 0.1
|
B1
B1
S1 P1 C1 L1
B1
B1
B1B1 |
Table
üB1 for both values of x |
||||||||||||||||||||||||||||||||||||||||||||||||
10 |
Get the latest and free History notes for form 1, 2, 3 and 4 here.
Download more notes and thousands of other free teachers’ resources here; Teachers’ Free Resources Portal.
HISTORY NOTES FORM 1-4: COMPLETE HISTORY NOTES
History secondary school notes and exams; F1-4 free …
Name…………………………………………………………. Index No……………………
Signature…………………………… Date………………………
101/3
ENGLISH
PAPER 3
TIME: 2 ½ HOURS
SMARTPASS EXAMINATION
Kenya Certificate of Secondary Education (KCSE)
MODEL ONE
101/3
ENGLISH
PAPER 3
INSTRUCTIONS TO THE CANDIDATES
This paper consists of 2 printed pages. Candidates should check to ascertain that all pages are printed as indicated and that no questions are missing.
Either
As I said goodbye to her, little did I know that would be the last time I would be seeing her… (20 Marks)
Or
“Beauty lies in the eyes of the beholder.” (20 Marks)
Blossoms of the Savannah by Ole Kulet (20 Marks)
Female assertiveness is one of the main thematic concerns. Using Resian as a point of reference, justify this statement.
Either
“Let it never be said that our world was built on the madness of the old.” Describe the ‘madness of the old’ as referred to by this statement in the play ‘The Inheritance’ by David Mulwa.
Or
Political strife cause suffering to the citizens. Justify this assertion drawing your illustrations from the short story ‘The President’ by Mariatu Kamara.
Or
With close reference to the novel, The Pearl by John Steinbeck, write an essay on how Juana and Kino complement each other in their family.
Or
Question 2
Introduction
In a patriarchal society, only those women who are assertive are able to stand in good stead. In ‘Blossoms of the Savannah’, Resian expresses her opinions openly and without fear with regards to what she considered oppressive practices against women.
(accept any relevant introduction)
Body
Firstly, Resian is opposed to cultural teachings that she perceives to be oppressive to women. In a defiant tone, she questions the length to which women go to please men, who she refers to as lazy bunch of busy bodies. She openly declares her refusal to be taught to solely please male counterparts. She feels, they can also cook, and they can, and should learn to please females. She also expresses her distaste/resentment for all those males who come around their home ordering them to do that or the other for them, simply because they are males. Thus, Resian intimates that male dominance should be done away with as it is oppressive to women folk.
Furthermore, Resian fights the idea that women should be treated like objects. Even though Resian and Taiyo had their plans and projections for their future, their father, Ole Kaelo makes decisions for them that are likely to change the course of their life without consulting them. He takes a briefcase with money presumably as a prize for one of them from Oloisudori. Again, Oloisudori lavishes them with gifts. To show Oloisudori that they were not on sale, they hatched a plan where they packed Oloisudori’s gifts in a carton and returned them to him. This shows Taiyo’s and Resian’s desire to achieve their dreams of pursuing further education at the university thereby developing their careers as opposed to their father’s plans for their lives – marriage.
In addition, Resian fiercely resists the idea of forcefully being married off. When Oloisudori declares that she was his wife, Resian screamed at him saying that she could only be his wife over her dead body and that he and her father could kill her and carry her dead body to Oloisudori’s palatial home. She was so angry at the disclosure that she shuddered with disgust and terror. Resian also confronts her father over the same issue of forced marriage. She hollered, shrieked and shrilled saying all sorts of things to express outrage. She cried accusing her father of hatred and betrayal by betrothing her to Oloisudori. Then she told her father that it would be better to kill her than to hand her over to his monster friend. All this outrage is a clear demonstration of how disgusting Resian regarded the idea of forced marriage.
Moreover, Resian could not condone sexual molestation against women. When Olarinkooi attempted to rape Resian, she fought him off fiercely. Mustering all her strength, she thrust Olarinkoi’s thumb into her mouth; sunk her teeth into the flesh like a ferocious animal and tenaciously held on to it, tugging at it fiercely like a lioness. Though Olarinkoi howled in pain, she was relentless as she dug deeper and the limb. Consequently, Olarinkoi was unable to accomplish his evil intentions.
Conclusion
In conclusion, through her assertiveness, Resian is able to resist oppressive practices against women and becomes one of the pioneers of women empowerment in her society.
Accept relevant credible conclusion
Question 3
Princess Sangoi and Romanus Bengo are seen to be fighting the madness that has characterized the leadership of kutula, through the ineffective leaders such as Malipoa, Chipande and Lacuna Kasoo. Their objective is to do away with vices ailing the society.
Body/content
To begin with, corruption is prevalent. Lacuna Kasoo borrows money from foreign countries in the name of Kutula as a country. He however does not use the money in development programmes but instead uses it on personal errands. He buys himself an aero plane worth eighty million and stuffs the rest of the money in foreign accounts. He also allows the councilors like Malipoa and Chipandeto get their share of the loot.
Secondly, immorality is evident among the Kutula leaders. The leader himself, Lacuna Kasoo is seen to be having a particular weakness for women, particularly young ones. This is evident in the fact that he forces Lulu into the state function and consequently into the royal palace, with the intention of marrying her as the second wife. This to him will be getting himself a new lease of life and consequently become younger. We are made to know that this happens every other year.
In addition to that, we see that murder is the order of the day in Kutula. This is spearheaded by Lacuna himself. With the ill advice of Bishop Menninger, he kills his own father King Kutula ix so as to rise to the position of leadership. He also plots the killing of Judah Zen Melo simply because he was opposed to his way of leadership.
Lastly, we see that dictatorship runs deep in kutula. Leader Lacuna Kasoo is seen to be one who forces his will even if it hurts others. Sangoi advices Tamina against barring Lulu from attending the commemoration, since it might invite the wrath of the leader. He also deals ruthlessly with those who oppose him. This is clear with the jailing of Bengo, and the beating, banishment and later killing of Judah.
Conclusion
In conclusion, we can say that Princess Sangoi and Bengo have liberated Kutula from the bondage of madness. Vices such as dictatorship, murder, immorality among others will hence come to an end.
Accept relevant credible conclusion
In politics, sometimes there may be dissenting factions which may flare up to violence. Whenever that happens the citizens suffer either physically or mentally.
(accept any relevant introduction)
Body/content
To start with, innocent students are subjected to physical and mental suffering. The narrator Mariatu Kamara suffers in the hands of her captors – the rebel soldiers who chop off both her arms. This causes her such excruciating pain that she loses consciousness. Besides, she suffers psychologically when the rebel soldiers celebrated their brutal action and taunted her to go and ask the president to give her new hands. The rebel soldiers did all these because they wanted to overthrow the government whom they accused of corruption.
In addition, the rebel soldiers attacked Marnamo village where they killed as many as a hundred people. They also captured and tied Mariatu Kamara’s two cousins Ibrahim and Mohammed. They also dragged her other cousin, Marie’s youngest daughter by the hair. Although these three cousins survived death, both their arms were cut off. The ordeal was indeed quite devastating.
Furthermore, the amputees who totaled to more than four hundred resided in a camp. The camp was in a deplorable condition. Besides the amputees, there were four times as many people, most of whom were family members who had moved there to take care of the injured. Yet the camp was the size of a football stadium. The camp was filthy with litter and the smell of rubbish, dirty bodies and cooking food was sickening. Again, the amputees earned their living from begging in the streets, a practice some of them hated.
Moreover, even when the narrator relocates to Toronto where she hoped to fulfil her dream of reading and writing, she suffers setbacks. Once enrolled in school, she was really struggling to write with amputated arms. The teacher had to be patient with her and when taking tests and exams, she had to be given extra time to complete.
Conclusion
In conclusion, political leaders should embrace peaceful means of resolving their disputes before it flares up to violence. This will spare innocent citizens the kind of suffering they go through.
Accept relevant credible conclusion
In any relationship, there are no two people who are exactly the same in terms of personality. Individuals have their strengths and weaknesses. For the relationship to thrive, individuals should use their strengths to complement one another. This is the case with Kino and Juana in the novel ‘The Pearl” by john Steinbeck.
Body/content
To start with, as Kino moved forward to tackle the scorpion that posed danger to Coyotito, Juana repeated an ancient magic to guard against the evil and muttered a Hail Mary between clenched teeth. After the scorpion bit Coyotito, Kino is preoccupied with beating the scorpion and stomping it until it was only a fragment and a moist place in the dirt. While on the other hand, Juana is busy sucking out as much poison as she can out of Coyotito’s wound in an attempt to save his life.
Furthermore, Juana complemented Kino by providing support during his low moments. When Kino suspected that the pearl buyers were cheating him of the real value of the pearl, Juana tugged at his back. When he turned and looked in Juana’s eyes, he had renewed strength. When Kino finally makes a decision, to go and sell the pearl at the capital, he sat brooding on his sleeping-mat. Juana watched him with worry, but she knew she could help him best by being silent and by being near.
In addition, Juana becomes a voice of sanity when Kino appeared to be headed for self-destruction. When Kino asserted that he was a man, Juana knew that it meant that Kino would drive his strength against a mountain and plunge his strength against the sea. Juana knew that Kino was headed for self-destruction. She decided to intervene by following him believing that as a woman, she would be the voice of reason, caution and her sense of preservation would cut through Kino’s manness and save them all.
Then Juana inspired hope in an otherwise hopeless situation. When Kino realized that the trackers were following them, a helplessness and a hopelessness swept over Kino and he suggested that he should let the trackers take him. However, Juana instantly offered encouragement to Kino. She tried to convince him that if he gave himself up, chances are the trackers would kill him, his wife and their child. Kino was able to see her point of view and decided to fight on. They proceeded to the mountains where Kino hoped they would lose the trackers.
Conclusion
In conclusion, it is evident that Juana’s strength of character came in handy whenever Kino’s strength wavered. As such their marriage thrived despite the many challenges they encountered.
Accept relevant credible conclusion
MAIN ELECTRICITY
Identify two faults in the wiring.
A ……………………………
B ……………………………
C ………………………………
iii) What is the function of the fuse?
– A monthly fixed charge of Ksh. 75
– Ksh. 1.55 per unit for the first 50 units consumed.
– Ksh. 6.65 per unit for the next 51- 300 units
1 unit = 1kilowatt- hour (kwh)
A consumer uses 1.98 x 105 kilojoules of electrical energy in a given month. Determine the total month bill.
(i). Name:
The circuit labelled P
The terminals labelled X and Y
X……………………………………
Y……………………………………
(ii) State the purpose of R in the circuit
(iii) Give the reason why R is connected to Y but not to X
(iv) Why is the earthing necessary in such a circuit?
(b) Determine the cost of using an electric iron rated 1500W, for a total of 30 hours given that the cost of electricity per kWh is Ksh. 8
(b) The figure below shows a domestic wiring system.
(i) Point out two faults in the circuit.
(ii) What is the fuse made of and why is it necessary in the circuit?
(c) State 2 ways of minimizing power loss in transmission lines.
Determine
I A 2000W water heater for 2 hours per day.
II A 75W bulb for 10 hour per day.
III A 1500W electric iron for 1 hour per day.
Determine the cost of using an electric iron rated at 1.5Kw for a total of 40 hours if he cost of electricity is Ksh 8 per unit.
I The circuit labelled F.
II The terminals A and B.
(ii) Calculate the cost of using the following appliances in one month (30 days) if the company rate is Ksh. 9.50 per unit.
Find the total monthly bill for the above household if in addition to the energy consumed, the power company charges each consumer a standing charge of Ksh. 200 and fuel cost at 70 cents per unit.
Applicance Time
Three 40W bulbs 3hrs
One 2000W television 5 hrs
Four 60W bulbs 30 min
One 500W freezer 10 hrs
Calculate:
iii) In the second position of the switch the mains are connected to terminal B and to terminal A. Calculate the total resistance in the circuit.
(i) . Determine the total resistance in the circuit
(ii) . Determine the magnitude of the power consumed by this connection
(b) What property does a fuse wire have that makes it suitable for controlling excessive current in circuit?
Explain why:
(i) A very high voltage is necessary.
(ii) Thick aluminium transmission lines are recommended to carry the current.
(b) The figure shows the electric wiring of an electric cooker X, Y and Z are main wires.
Identify Y and X giving reasons.
(c) A student has a large number of 240V, 60W coloured bulbs he wishes to use for decorations so that the bulbs operate normally.
(i) How many bulbs can be connected to a 240V supply through a 5A fuse?
(ii) If electric energy cost Kshs. 3.00 per unit, what will be the cost of running the above circuit for 5 hours a night for 20 nights?
(i) The current produced by the generator
(ii) The current that flows through the transmission cables
(iii) The voltage drop across the transmission cables
(iv) The power loss during transmission
(v) The power that reaches the sub-station
cooker respectively
iii) Insert the earth connection in the circuit diagram
(b) An electrician installed electric wiring in a house and connected the bulbs and the switches as shown in figure below.
(i) State what happens when switch:
I S1 only is closed
II S2 only is closed
III S3 only is closed
IV All the switches are closed.
(ii) Redraw a diagram showing the best position the bulbs should be installed.
I: Explain why you consider this your arrangement to be the best.
(c) A 75W lamp and a 1.5kW water heater are connected in turn to a 240V supply.
(i) Calculate the current in each appliance.
(ii) Explain the difference you would expect to find between the wiring used to connect the bulb and the water heater to the mains supply.
I The circuit labelled F.
II The terminals A and B.
(ii) Give a reason why R is connected to B and not A.
(iii) What is R?
(iv) Why is earthing necessary in such a circuit?
(i) The current flowing through the water.
(ii) The cost of heating the same mass of water from 10°C to 80°C, every day for 30 days, if electricity cost sh.6.70 per unit.
Calculate:
iii) Overall efficiency E
Appliance Time
Three 40W bulbs 3hrs
One 2000W television 5 hrs
Four 60W bulbs 30 min
One 500W freezer 10 hrs
Calculate:
|
|
Determine the reading in the voltmeter and ammeter in figure 7 (c ) and 7 (d) respectively. (The lamps are identical)
|
|
|
(b) If the current passing through the kettle is doubled, the power dissipated increases by 3000W.
Determine:
(b) The diagram in figure 9 below shows a ring – main circuit used by an electrician in a certain house.
(c) A cooker rated 2.0kW was operated for 40minutes each for 30days.
If the cost of each kilo – watt – hour unit is Shs. 15.50, calculate the cost of electricity used.
(i) The value of N
(ii) The current in the primary coil.
Grade 7 Free CBC Exams and Marking Schemes
G7 AGRIC SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
GRADE 7 COMPUTER SCIENCE ENDTERM 1 EXAM.pdf
GRADE 7 ASSESSMENT BOOK.pdf
GRADE 7 VISUAL ARTS ENDTERM 1 EXAM.pdf
G7 HE SERIES 1 &2 ENDTERM 1 EXAMS (2).pdf
G7 BUS SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
GRADE 7 JSS ENDTERM 1 SET 1 EXAM.pdf
G7 CRE SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
GRADE 7 PRETECH ET1 EXAM.pdf
G7 HSCI SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
G7 ENG SERIES 1 &2 ENDTERM 1 EXAMS (2).pdf
G7 INT SCI SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
G7 KIS SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
G7 MAT SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
G7 LS SERIES 1 &2 ENDTERM 1 EXAMS (2).pdf
G7 PA SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
G7 SST SERIES 1&2 ENDTERM 1 EXAMS (2).pdf
G7 PE SERIES 1 &2 ENDTERM 1 EXAMS (2).pdf
Free Examinations For End term, End Year, Mid Term (All Forms)
AGRICULTURE MADE FAMILIAR.pdf
2020 SERIES 2 F4 MOCK EXAMS.pdf
A DOLL’S HOUSE KCSE QNS.pdf
ALL F2 EXAMS SET THREE.pdf
ALL F2 EXAMS SET TWO.pdf
ALL F2 EXAMS(1).pdf
APRIL HOLIDAY FORM 2 ASSIGNMENT.pdf
BIOLOGY MADE FAMILIAR.pdf
BIOLOGY P1 KCSE 2020 PREDICTION 1.pdf
BLOSSOMS EXCERPTS QNS.pdf
CHEM MADE FAMILIAR.pdf
CHEM P1 KCSE PREDICTION 1 2020.pdf
CHEM P2 KCSE PREDICTION 1 2020.pdf
CHEMISTRY FLOW CHARTS QUESTIONS..pdf
CHOZI LA HERI KCSE QNS.pdf
CROSS COUNTRY MOCKS SET 1-1.pdf
ENGLISH MADE FAMILIAR.pdf
F1 END-TERM 3 EXAMS.pdf
F1 MID TERM 3 EXAMS.pdf
F2 END-TERM 3 EXAMS.pdf
F2 MID TERM 3 EXAMS.pdf
F2 SET 3 ALL SUBJECTS EXAMS.pdf
F2 SET2 ALL SUBJECTS-1.pdf
F3 END TERM 2 EXAMS.pdf
F3 END-TERM 3 EXAMS.pdf
F3 MID TERM 3 EXAMS.pdf
F4 SERIES 3 2020 MOCK EXAMS.pdf
F4 TERM 1 SET 1 ASSIGNMENT.pdf
F4 TERM 2 END TERM EXAMS.pdf
F4 TERM 2 MIDTERM EXAMS.pdf
FORM 1 END OF TERM 2 EXAMS.pdf
FORM 1 ENDTERM 3 EXAMS.pdf
FORM 1 MIDTERM 3 EXAMS.pdf
FORM 1 TERM 3 OPENER.pdf
FORM 2 END OF TERM 2 EXAMS.pdf
FORM 2 ENDTERM 3 EXAMS.pdf
FORM 2 EXAMS CORONA SERIES.pdf
FORM 2 MARKING SCHEMES CORONA SERIES.pdf
FORM 2 MIDTERM 3 EXAMS.pdf
FORM 2 SET 3 COMPREHENSIVE.pdf
FORM 2 TERM 3 OPENER.pdf
FORM 3 ENDTERM 3 EXAMS.pdf
FORM 3 EXAMS RACK.pdf
FORM 3 EXAMS SAMPLES.pdf
FORM 3 MARKING SCHEMES RACK.pdf
FORM 3 MIDTERM 3 EXAMS.pdf
FORM 3 SET6_ALL SUBJECTS CHAMPIONS 2020.pdf
FORM 3 TERM 3 OPENER..pdf
FORM 4 ACE ANSWERS.pdf
FORM 4 ACE EXAMS.pdf
5. TOP STUDENT REVISION ENGLISH.doc
1996-2009-english-answers.pdf
1996-2009-KISWAHILI-ANS(9).pdf
A DOLL’S HOUSE KCSE QNS.pdf
A DOLLS ESSAY QSTNS.pdf
ALL F1 EXAMS SET THREE.pdf
ALL F1 EXAMS.pdf
ALL F2 EXAMS SET THREE.pdf
ALL F2 EXAMS SET TWO.pdf
ALL F2 EXAMS.pdf
ALL F2 EXAMS(1).pdf
ALL F4 FULL SET EXAMS.pdf
BIOLOGY SUPER MODELS_2016 MOCKS CHAMPIONS.pdf
BLOSSOMS EXCERPTS QNS.pdf
CHEMISTRY MOCKS 2016 QUESTIONS-CHAMPIONS EXAMS.pdf
CHOZI LA HERI KCSE QNS.pdf
Copy of 5. TOP STUDENT REVISION ENGLISH.doc
Copy of 1996-2009-english-answers.pdf
Copy of 1996-2009-KISWAHILI-ANS(9).pdf
Copy of A DOLL’S HOUSE KCSE QNS.pdf
Copy of A DOLLS ESSAY QSTNS.pdf
Copy of ALL F1 EXAMS SET THREE.pdf
Copy of ALL F1 EXAMS.pdf
Copy of ALL F2 EXAMS SET THREE.pdf
Copy of ALL F2 EXAMS SET TWO.pdf
Copy of ALL F2 EXAMS.pdf
Copy of ALL F2 EXAMS(1).pdf
Copy of ALL F4 FULL SET EXAMS.pdf
Copy of BIOLOGY SUPER MODELS_2016 MOCKS CHAMPIONS.pdf
Copy of BLOSSOMS EXCERPTS QNS.pdf
Copy of CHEMISTRY MOCKS 2016 QUESTIONS-CHAMPIONS EXAMS.pdf
Copy of CHOZI LA HERI KCSE QNS.pdf
Copy of CRE 2019 Revision…..pdf
Copy of CROSS COUNTRY MOCKS SET 1.pdf
Copy of DOLL’S ESSAY QUESTIONS.pdf
Copy of ENGLISH PAPER 1 QUESTIONS &ANSWERS.pdf
Copy of ENGLISH-P1-QUESTIONS.pdf
Copy of F1 ALL FINE TUNE EXAM SERIES EXAMS SET TWO.pdf
Copy of F1 SET 3 ALL SUBJECTS CHAMPIONS-APRIL 2020.pdf
Copy of F1 TERM 1 SET 2 ASSIGNMENT.pdf
Copy of F2 SET 2 Q.pdf
Copy of F2 SET2 ALL SUBJECTS HOLIDAY EXAMS-CHAMPIONS FINAL.pdf
Copy of F2 TERM 1 SET 1 ASSIGNMENT.pdf
Copy of F2 TERM 1 SET 2 ASSIGNMENT.pdf
Copy of F2 TERM 1 SET 3 EXAMS.pdf
Copy of F2 TERM 2 ENDTERM EXAMS.pdf
Copy of F2 TERM 2 MIDTERM EXAMS.pdf
Copy of F3 ALL FINE TUNE EXAM SERIES EXAMS.pdf
Copy of F3 SERIES 3 EXAMS.pdf
Copy of F3 SET3 ALL SUBJECTS-CHAMPIONS APRIL 2020 final2.pdf
GRADE 7 SPOTLIGHT PHYSICAL EDUCATION & SPORTS SCHEMES OF WORK
NAME OF THE TEACHER SCHOOL YEAR TERM III
Week | LSN | strand | Sub-strand | Specific Learning Outcomes | Key Inquiry Question(s) | Learning Experiences | Learning Resources | Assessment Methods | Ref |
1 | 1 | CAREE OPPORTUNITIES IN SPORTS | Games and sports related Careers
|
By the end of the lesson, the learner should be able to:
a) identify careers in games and sports b) create linkages and visit relevant sports institutions for familiarization c) appreciate career opportunities in games and sports for income generation and healthy lifestyles |
1. Which kind of career opportunities are found in games and sports? | The learner is guided to:
• brainstorm careers in games and sports • identifying different institutions offering games and sports • collaboratively interact with institutions offering specialized games and sports |
Picture, video clips, songs, flashcards
Spotlight Physical Edu. T.G Pg. 73-77
Spotlight Physical Edu. Pb. Pg.105-111 |
Observation
Discussion Demonstration Practical lessons
|
|
2 | Games and sports related Careers
|
By the end of the lesson, the learner should be able to:
a) identify careers in games and sports b) Name sports institutions found in the community c) appreciate career opportunities in games and sports for income generation and healthy lifestyles |
2. Which sports institutions are found in the community? | The learner is guided to:
• brainstorm careers in games and sports • identifying different institutions offering games and sports
|
Picture, video clips, songs, flashcards
Spotlight Physical Edu. T.G Pg. 73-77
Spotlight Physical Edu. Pb. Pg.105-111 |
Observation
Discussion Demonstration Practical lessons
|
|||
2 | 1 | Games and sports related Careers
|
By the end of the lesson, the learner should be able to:
a) identify careers in games and sports b) Name sports institutions found in the community c) appreciate career opportunities in games and sports for income generation and healthy lifestyles |
3. How can linkages be created with sports institutions in the community for regular interactions? | The learner is guided to:
• brainstorm careers in games and sports • identifying different institutions offering games and sports
|
Picture, video clips, songs, flashcards
Spotlight Physical Edu. T.G Pg. 73-77
Spotlight Physical Edu. Pb. Pg.105-111 |
Observation
Discussion Demonstration Practical lessons
|
||
2 | Games and sports related Careers
|
By the end of the lesson, the learner should be able to:
a) identify careers in games and sports b) create linkages and visit relevant sports institutions for familiarization c) appreciate career opportunities in games and sports for income generation and healthy lifestyles |
3. How can linkages be created with sports institutions in the community for regular interactions?
|
The learner is guided to:
• identifying different institutions offering games and sports • collaboratively interact with institutions offering specialized games and sports |
Picture, video clips, songs, flashcards
Spotlight Physical Edu. T.G Pg. 73-77
Spotlight Physical Edu. Pb. Pg.105-111 |
Observation
Discussion Demonstration Practical lessons
|
|||
3 | 1 | Use of talent to generate income | By the end of the lesson, the learner should be able to:
a) identify ways of earning income using talents b) develop personal management skills and financial discipline from income generated in sports c) recognize personal abilities as a source of income generation and success management |
1. How can sports talent be used to generate income?2. How can success in sports be contained honorably?
|
The learner is guided to:
• create a list on sources of income from sports talent • discuss the different ways of generating income through talent
|
Picture, video clips, songs, flashcards
Spotlight Physical Edu. T.G Pg. 78-82
Spotlight Physical Edu. Pb. Pg.112-118 |
Observation
Discussion Demonstration Practical lessons
|
||
2 | Use of talent to generate income | By the end of the lesson, the learner should be able to:
a) identify ways of earning income using talents b) determine appropriate choice of financial services for management of monetary awards c) recognize personal abilities as a source of income generation and success management |
3. How does one develop personal and financial discipline from sports income?
4. Which financial services can be used for management of monetary awards? |
The learner is guided to:
• brainstorm on ways of developing personal and financial discipline • research on how to access financial services, preparing a personal budget, saving and spending • research ways of protecting own creativity and share feedback |
Picture, video clips, songs, flashcards
Spotlight Physical Edu. T.G Pg. 78-82
Spotlight Physical Edu. Pb. Pg.112-118 |
Observation
Discussion Demonstration Practical lessons
|
|||
4 | 1 | SWIMMING | Water Orientation
|
By the end of the lesson, the learner should be able to:
a) establish the levels of water confidence for learning progression b) demonstrate buoyancy and floating in water c) observe rules and regulations of swimming for safety d) appreciate water games for fun and enjoyment while ensuring safety |
1. In which ways does one gain water confidence
in swimming? 2. Which rules and regulations need to be observed in water and within the pool area? |
The learner is guided to:
• safely make entry and exit into the swimming pool with ease • demonstrate buoyancy and floating in water while building confidence
|
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 110-116
Spotlight Physical Edu. Pb. Pg.157-165 |
Observation
Discussion Demonstration Practical lessons
|
|
2 | Water Orientation
|
By the end of the lesson, the learner should be able to:
a) establish the levels of water confidence for learning progression b) demonstrate buoyancy and floating in water c) observe rules and regulations of swimming for safety d) appreciate water games for fun and enjoyment while ensuring safety |
1. In which ways does one gain water confidence
in swimming? 2. Which rules and regulations need to be observed in water and within the pool area? |
The learner is guided to:
• safely make entry and exit into the swimming pool with ease • demonstrate buoyancy and floating in water while building confidence
|
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 110-116
Spotlight Physical Edu. Pb. Pg.157-165 |
Observation
Discussion Demonstration Practical lessons
|
|||
5 | 1 | Water Orientation
|
By the end of the lesson, the learner should be able to:
a) creatively float and balance in water for orientation b) observe rules and regulations of swimming for safety c) appreciate water games for fun and enjoyment while ensuring safety |
1. In which ways does one gain water confidence
in swimming? 2. Which rules and regulations need to be observed in water and within the pool area? |
The learner is guided to:
• practise buoyancy and floating in water • play water games while applying basic rules in and out of the swimming pool |
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 110-116
Spotlight Physical Edu. Pb. Pg.157-165 |
Observation
Discussion Demonstration Practical lessons
|
||
2 | Front Crawl
|
By the end of the lesson, the learner should be able to:
a) describe the flutter kicks, arm action and breathing in Front crawl b) perform the flutter kick, arm action and breathing techniques for skill acquisition c) appreciate own and others efforts during swimming while observing safety |
1. What is the role of the different components of Front crawl?2. What is the importance of combining the Front crawl techniques in swimming? | The learner is guided to:
• Watch a video clip on Front crawl technique • discuss the techniques of flutter kicks, arm action and breathing in Front crawl
|
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 117-122
Spotlight Physical Edu. Pb. Pg.166-170 |
Observation
Discussion Demonstration Practical lessons
|
|||
6 | 1 | Front Crawl
|
By the end of the lesson, the learner should be able to:
a) describe the flutter kicks, arm action and breathing in Front crawl b) perform the flutter kick, arm action and breathing techniques for skill acquisition c) appreciate own and others efforts during swimming while observing safety |
1. What is the role of the different components of Front crawl?2. What is the importance of combining the Front crawl techniques in swimming? | The learner is guided to:
• Watch a video clip on Front crawl technique • discuss the techniques of flutter kicks, arm action and breathing in Front crawl
|
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 117-122
Spotlight Physical Edu. Pb. Pg.166-170 |
Observation
Discussion Demonstration Practical lessons
|
||
2 | Front Crawl
|
By the end of the lesson, the learner should be able to:
a) describe the flutter kicks, arm action and breathing in Front crawl b) creatively combine the leg kick, arm pulls action and breathing in Front crawl c) appreciate own and others efforts during swimming while observing safety |
1. What is the role of the different components of Front crawl?2. What is the importance of combining the Front crawl techniques in swimming? | The learner is guided to:
• demonstrate flutter kicks, arm action and breathing in Front crawl • collaboratively practise drills in Front crawl |
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 117-122
Spotlight Physical Edu. Pb. Pg.166-170 |
Observation
Discussion Demonstration Practical lessons
|
|||
7 | 1 | Front Crawl
|
By the end of the lesson, the learner should be able to:
a) describe the flutter kicks, arm action and breathing in Front crawl b) creatively combine the leg kick, arm pulls action and breathing in Front crawl c) appreciate own and others efforts during swimming while observing safety |
1. What is the role of the different components of Front crawl?2. What is the importance of combining the Front crawl techniques in swimming? | The learner is guided to:
• demonstrate flutter kicks, arm action and breathing in Front crawl • collaboratively practise drills in Front crawl |
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 117-122
Spotlight Physical Edu. Pb. Pg.166-170 |
Observation
Discussion Demonstration Practical lessons
|
||
2 | Back stroke in swimming
|
By the end of the lesson, the learner should be able to:
a) describe the body position for performing Back stroke b) describe flutter kicks, arm action and breathing in Back stroke c) appreciate own and others efforts during back stroke while observing safety |
What is the role of body position in swimming using Backstroke technique?
|
The learner is guided to:
• watch a video clip on Back stroke technique and observe the execution of the skill • discuss supine body position and the techniques of flutter kicks, arm action and breathing during Back stroke
|
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 122-128
Spotlight Physical Edu. Pb. Pg.171-179 |
Observation
Discussion Demonstration Practical lessons
|
|||
8 | 1 | Back stroke in swimming
|
By the end of the lesson, the learner should be able to:
a) describe the body position for performing Back stroke b) describe flutter kicks, arm action and breathing in Back stroke c) appreciate own and others efforts during back stroke while observing safety |
What is the role of body position in swimming using Backstroke technique?
|
The learner is guided to:
• watch a video clip on Back stroke technique and observe the execution of the skill • discuss supine body position and the techniques of flutter kicks, arm action and breathing during Back stroke
|
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 122-128
Spotlight Physical Edu. Pb. Pg.171-179 |
Observation
Discussion Demonstration Practical lessons
|
||
2 | Back stroke in swimming
|
By the end of the lesson, the learner should be able to:
a) perform the flutter kick, arm action and breathing techniques for skill acquisition b) creatively combine the flutter kick, arm action and breathing for self-efficacy c) appreciate own and others efforts during back stroke while observing safety |
What is the role of body position in swimming using Backstroke technique?
|
The learner is guided to:
• demonstrate flutter kicks, arm action and breathing while in supine position and share feedback • practice drills for breathing, flutter kicks and arm action in back stroke • engage in water games for fun and enjoyment |
Pictures, floatation devices, sinking objects, ping pong balls
Spotlight Physical Edu. T.G Pg. 122-128
Spotlight Physical Edu. Pb. Pg.171-179 |
Observation
Discussion Demonstration Practical lessons
|
|||
9 | END TERM ASSESSMENTAND CLOSING |
KCPE all KNEC Past Papers plus Marking Schemes
KCPE 2016 FULL SET-1.pdf
KCPE ANSWERS 2000-2018.pdf
KCPE 2018 FULL SET-1.pdf
KCPE 2017 FULL SET.pdf
KCPE 2015 FULL SET-1.pdf
KCPE 2013 FULL SET.pdf
KCPE 2012 FULL SET-1.pdf
KCPE 2011 FULL SET-1.pdf
KCPE 2010 FULL SET-1.pdf
KCPE REVISION QUESTIONS WITH ANSWERS
mat016.pdf
SST019.pdf
SCIE020.pdf
KISW018.pdf
kcpe revi answers.jpg
eng017.pdf
KCPE REVISION EXAMS
CamScanner 09-08-2021 18.41.pdf
CamScanner 09-08-2021 17.57.pdf
CamScanner 09-08-2021 17.53.pdf
CamScanner 09-08-2021 17.51.pdf
CamScanner 09-08-2021 17.49.pdf
CamScanner 09-08-2021 17.45.pdf
CamScanner 09-08-2021 17.40.pdf
CamScanner 09-08-2021 17.31.pdf
Free Geography Notes, Exams, Schemes of Work, Lesson Plans: Form 1 to 4
2023/2024 Replica KCSE Mock Exams
BIO PP2 REPLICA 2023.pdf
BIO PP1 REPLICA 2023.pdf
BIO PP3 REPLICA 2023 (1).pdf
CHEM PP1 REPLICA 2023.NEW.pdf
CHEM PP2 REPLICA 2023.pdf
CHEM PP3 REPLICA 2023.pdf
KCSE AGRI PP1 REPLICA 2023.NEW.pdf
KCSE AGRI REPLICA PP2 2023.pdf
KCSE BST PP1 REPLICA 2023.NEW.pdf
KCSE BUST REPLICA PP2 2023.pdf
KCSE CHEM PP1 REPLICA 2023.NEW.pdf
KCSE COMP PP1 REPLICA 2023.pdf
KCSE CRE PP2 REPLICA 2023.pdf
KCSE CRE REPLICA 2023 1-0 QZ.NEW.pdf
KCSE ENG PP2 REPLICA SERIES 2023-NEW.pdf
KCSE GEO PP1 REPLICA 2023.NEW.pdf
KCSE GEO PP2 REPLICA 2023.pdf
KCSE HSCI PP1 REPLICA 2023.pdf
KCSE KIS PP1 REPLICA 2023.pdf
KCSE KIS PP2 REPLICA 2023.pdf
KCSE MATH PP1 REPLICA 2023.NEW.pdf
KCSE PHY PP1 REPLICA 2023.NEW.pdf
KCSE REPLICA BIO PP1 1-10 2023 NEW.pdf
KCSE REPLICA ENG PP3 2023 NEW.pdf
KCSE REPLICA HIST PP1 2023. NEW.pdf
KCSE REPLICA HIST PP2 2023.NEW.pdf
KCSE REPLICA KIS PP3 2023-NEW.pdf
MATH PP1 REPLICA 2023.NEW.pdf
MATH PP2 REPLICA 2023.pdf
PHY PP1 REPLICA 2023.NEW.pdf
PHY PP2 REPLICA 2023.pdf
PHY PP3 REPLICA 2023.pdf
TSC Confirms Promotion List Will Stand, Appointment Letters to Be Issued
The Teachers Service Commission (TSC) has announced that it will not revoke the teacher promotion list released last month, which followed interviews conducted in January and February of this year.
Senior officials from the TSC have stated that the promotion list will remain unchanged, even as both the Parliament and Senate intensify their investigations into the recent promotions.
These officials indicated that the teachers who were promoted will begin receiving their appointment letters this week.
Concerns regarding the transparency and fairness of the promotion process were raised by Members of Parliament (MPs), some of whom accused the TSC of bias after it was revealed that certain teachers promoted last year appeared again on this year’s list.
Last week, the Senate initiated a thorough investigation in response to widespread allegations of unfair promotions among teachers.
During a debate, the Senate Education Committee, led by Senator Betty Montet, accused the TSC of corruption and demanded a detailed explanation for the selection of 25,252 teachers for promotion nationwide.
Kisii Senator Richard Onyonka questioned whether the TSC had adhered to principles of merit, fairness, and inclusivity. He stated, “The Education Committee must investigate and report to this House why long-serving teachers with higher qualifications and experience were overlooked while younger teachers with less experience were promoted, and if so, what the justification for this was.”
Onyonka also urged the commission to clarify its distribution model, particularly questioning why densely populated counties with more teachers received disproportionately fewer promotions.
The Senate’s demand for answers comes amid growing dissatisfaction among MPs, who previously expressed concerns that the promotion process appeared biased, favoring certain regions over others. Senators are now echoing these frustrations and calling for a comprehensive investigation.
Nominated Senator Esther Okenyuri did not hold back, accusing some TSC officials of soliciting bribes from teachers seeking promotions. “In the recent exercise, we have teachers who have served for over 17 years but were not promoted, while others with just one year of service were. How can that be justified?” Okenyuri asked.
She went on to label the TSC leadership as “corrupt to the core” and called for a complete overhaul to restore integrity within the commission.
Senators also demanded clarification from the TSC regarding whether there is an appeal process for dissatisfied teachers and requested information on the number of complaints filed and resolved. They emphasized that handling these grievances transparently is essential for rebuilding trust among teachers.
The committee is expected to summon TSC officials to explain how the promotion process was conducted and what measures are being taken to address the ongoing issue of career stagnation.
The widespread dissatisfaction among lawmakers indicates a significant crisis of confidence in the TSC’s management.
However, when TSC CEO Dr. Nancy Macharia appeared before the National Assembly’s Constitutional Implementation Oversight Committee (CIOC), chaired by Hon. Eric Karemba (Runyenjes), she stated that the Commission is unable to promote a sufficient number of teachers due to inadequate funding.
Macharia was presenting a report on the Commission’s progress in fulfilling its constitutional mandate and the challenges hindering effective service delivery.
She warned of a looming education crisis due to insufficient budgetary allocations for the promotion and deployment of teachers across the country.
Dr. Macharia noted that while the government currently allocates Ksh 1 billion annually for teacher promotions, this amount is inadequate to meet the growing number of eligible teachers.
“Honourable Members, while we appreciate the Ksh 1 billion allocated for teacher promotions, it is only enough to promote 6,000 teachers out of a teaching force of over 500,000. This continues to demoralize deserving teachers and affects service delivery in our schools,” Dr. Macharia stated.
She emphasized that the TSC requires Ksh 5 billion annually to effectively promote teachers and prevent stagnation.
In response to lawmakers’ concerns about promotion challenges, Macharia explained that the Commission has been receiving Ksh 1 billion each year for promotions, which she described as merely a drop in the ocean.
“With only Ksh 1 billion, we can promote just 6,000 teachers. We need Ksh 5 billion annually to fully address stagnation,” she reiterated.
In 2024, the TSC promoted a total of 19,943 teachers after being allocated Ksh 1 billion in the 2023-2024 financial budget. This year, the TSC listed 25,252 teachers who were successfully promoted after attending interviews in January and February.
The teachers will receive their appointment letters before being assigned to schools with vacancies.
MPs continued to press the issue of equity in promotions and the unclear criteria used, with reports indicating that some constituencies received as few as five promotions.
“We had only five teachers promoted out of 25,000. If divided equally across the 290 constituencies, we should have received at least 80,” argued Tiaty MP William Kamket.
Despite the scrutiny, the Commission stated that it continues to operate within its constraints and remains committed to improving teacher welfare across the country.
The TSC attributed the promotion bottleneck and staffing imbalances to inadequate funding and called on Parliament to revise policies to allow for more sustainable planning.
Free Form 2 Rationalized Schemes of Work for Term 2
FORM_2_TERM_2_AGRICULTURE_SCHEMES Free Download Link.
FORM_2_TERM_2_BIOLOGY_SCHEMES Free Download Link.
FORM_2_TERM_2_BUSINESS_SCHEMES Free Download Link.
FORM_2_TERM_2_CHEMISTRY_SCHEMES Free Download Link.
FORM_2_TERM_2_COMPUTER_SCHEMES Free Download Link.
FORM_2_TERM_2_CRE_SCHEMES Free Download Link.
FORM_2_TERM_2_ENGLISH_SCHEMES Free Download Link.
FORM_2_TERM_2_GEOGRAPHY_SCHEMES
FORM_2_TERM_2_HISTORY_SCHEMES Free Download Link.
FORM_2_TERM_2_IRE_SCHEMES_v2 Free Download Link.
FORM_2_TERM_2_KISWAHILI_SCHEMES Free Download Link.