SCHEME
OF WORK, C.H.M.S., B.S.B.
(2003)
Subject: Commercial Studies Level: Form 2
Text Book: 1. Objective Commerce and Book-Keeping for LCE
2. Principles of Accounts
FIRST TERM (2/1/03
– 20/3/03)
|
Week |
Date |
Lesson/Topics |
Assessments |
Remarks |
|
2/1-4/1 |
Purchase of books and general introduction Chapter 1. Introduction Needs-wants-division of labour |
|
COMMERCE |
|
6/1-11/1 |
Chapter 1. Introduction Barter Trade – money: qualities, functions, legal tender, token money – currencies ACTIVITY: Collection of currencies from different countries and their units |
Chapter 1 Type I and Type II |
COMMERCE |
|
13/1-18/1 |
Chapter 2. Making a living Occupation: Extractive, manufacturing, constructive, distributive and direct services Commerce: trade and aids to trade ACTIVITY: Chart showing commerce and its divisions |
Chapter 2 Type I and Type II |
COMMERCE |
|
20/1-25/1 |
Chapter 3. The beginning of Business Capital-raising capital-choosing a place-where to buy-discounts |
|
COMMERCE |
|
27/1-1/2 |
Chapter 3. The beginning of Business Paying bills-weight and profit-gross and net profiteering and undercutting |
Chapter 3 Type I and Type II |
COMMERCE |
|
3/2-8/2 |
Chapter 3. The beginning of Business Relationship of retailers, wholesalers and manufacturers ACTIVITY: Calculations on discounts and profits |
Exercise on discounts and profits |
COMMERCE |
|
10/2-15/2 |
Chapter 1. Ledger and Cash Account Ledger-concepts-cash account |
Chapter 1 Exercise 1 |
TEST 1 BOOK-KEEPING |
|
17/2-22/2 |
Chapter 1. Ledger and Cash Account Drawing up cash accounts-balancing Exercise 2, 3 & 6 |
Chapter 1 Exercise 4 & 5 |
BOOK-KEEPING |
|
24/2-1/3 |
Chapter 2. Cash transactions and double entry Purchases-sales-asset-expenses and income-double entry |
Chapter 2 |
BOOK-KEEPING |
|
3/3-8/3 |
Chapter 2. Cash transactions and double entry Balancing of asset accounts Exercise 4, 5 & 8 |
Chapter 2 Exercise 6 & 7 |
BOOK-KEEPING |
|
10/3-15/3 |
Chapter 4. Trade – Buying and Selling Perishable and nonperishable-budget-different types of shops-choosing products-label-cheap sales ACTIVITY: Collection of labels |
Chapter 4 Type I and Type II |
COMMERCE |
|
17/3-20/3 |
Retailers-functions-small-scale retailers: peddlers, hawkers, stall holders, traveling salesmen, single shops |
|
COMMERCE |
|
21/3-30/3 |
First Term School Holidays (10 days) |
|
|
SECOND TERM (31/3/03
– 14/6/03)
|
31/3-5/4 |
Chapter 5. Development of Retail Trade Large-scale retailers: department stores ACTIVITY: Collecting pictures of small-scale retailers |
Chapter 5 Type I and Type II |
TEST 2 COMMERCE & BOOK-KEEPING |
|
7/4-12/4 |
Chapter 3. Credit Transactions Buying on credit-debtors-creditors-double entry recording Exercise 2 & 5 |
Chapter 3 Exercise 1, 3 & 4 |
BOOK-KEEPING |
|
14/4-19/4 |
Chapter 3. Credit Transactions Practice on recording transactions Exercise 9 |
Chapter 3 Exercise 6, 7,8 & 10 |
BOOK-KEEPING |
|
21/4-26/4 |
Chapter 4. Capital and Drawings Accounts Capital-drawings-additional capital-profits and losses Exercise 1 & 5 |
Chapter 4 Exercise 2 & 4 |
BOOK-KEEPING |
|
28/4-3/5 |
Chapter 4. Capital and Drawings Accounts Exercise 3 |
Chapter 4 Exercise 6 |
BOOK-KEEPING |
|
5/5-10/5 |
Chapter 6. Work of Banks Central bank-commercial bank and its services-types of
accounts: savings current & fixed deposit |
|
COMMERCE |
|
12/5-17/5 |
REVISION FOR MID-YEAR EXAMINATION |
|
|
|
19/5-24/5 |
MID-YEAR EXAMINATION |
|
|
|
26/5-31/5 |
MID-YEAR EXAMINATION Chapter 6. Work of Banks Cheques: postdated, antedated, stale, parties to a
cheque-bank lending: loan & overdraft |
Chapter 6 Type I and Type II |
COMMERCE |
|
2/6-7/6 |
Chapter 7. How Goods are Transported Land-water-air-choice of mode |
|
COMMERCE |
|
9/6-14/6 |
Chapter 7. How Goods are Transported Land transport-RBA-Port authorities-Duties ACTIVITY: Project on modes of transport |
Chapter 7 Type I and Type II |
COMMERCE |
|
|
15/6-29/6 |
Second Term School Holidays (15 days) |
|
|
THIRD TERM (30/6/03
– 4/9/02)
|
30/6-5/7 |
Chapter 5. Classification of Accounts Real-personal-nominal-double entry |
Chapter 5 Exercise 1 & 2 |
BOOK-KEEPING |
|
7/7-12/7 |
Chapter 5. Classification of Accounts Exercise 5 |
Chapter 5 Exercise 3, 4, 6 & 7 |
TEST 3 COMMERCE & BOOK-KEEPING |
|
14/7-19/7 |
Chapter 6. Trial Balance and Balancing of Accounts Closing of accounts: balancing and transferring to final accounts Exercise 6, 7, 8 & 9 |
Chapter 6 Exercise 10 |
BOOK-KEEPING |
|
21/7-26/7 |
Chapter 6. Trial Balance and Balancing of Accounts Writing up a trial balance-finding capital |
Chapter 6 Exercise 1, 4 & 5 |
BOOK-KEEPING |
|
28/7-2/8 |
Chapter 8. Communication Services Introduction |
|
|
|
4/8-9/8 |
Chapter 8. Communication Services Telephone-telegraph-postal services |
|
|
|
11/8-16/8 |
Chapter 8. Communication Services Modern forms of communication: telex-telefax-e-mail etc. ACTIVITY: Project on communication equipment |
Chapter 8 Type I and Type II |
COMMERCE & BOOK-KEEPING |
|
18/8-23/8 |
Chapter 9. Advertising Functions-forms of advertising |
|
|
|
25/8-30/8 |
Chapter 9. Advertising Advantages-disadvantages-choice of media ACTIVITY: Collecting examples of different forms of
advertising |
Chapter 9 Type I and Type II |
|
|
2/9-4/9 |
Chapter 10. Our Local Industries Diversification-factors of production &
rewards-balance of trade-balance of payments |
|
|
|
|
5/9-14/9 |
Third Term School Holidays (10 days) |
|
|
FOURTH TERM (15/9/03
– 22/11/03)
|
15/9-20/9 |
Chapter 10. Our Local Industries Protecting local industries-encouraging local industries ACTIVITY: Research on local industries of Brunei |
Chapter 10 Type I and Type II |
TEST 4 COMMERCE |
|
22/9-27/9 |
Chapter 11. Home Trade - Retail Large-scale retailers: multiple shops, multiple stores, supermarkets and others (mail-order, cooperative societies, voluntary chain, hypermarkets) |
|
|
|
29/9-4/10 |
Chapter 11. Home Trade - Retail Instalment trading-down payment-interest-hire purchase-deferred payment-advantages-disadvantages |
Chapter 11 Type I and Type II |
|
|
6/10-11/10 |
Chapter 12. Documents used in Home Trade Documents: letter of inquiry, catalogue, quotation, leaflet, price list, delivery note, invoice, credit note, debit note, statement of account, receipt Terms of payment, terms of delivery, times of delivery ACTIVITY: Collection of different documents |
Chapter 12 Type I and Type II |
|
|
13/10-18/10 |
Chapter 10. Cash Book Bank account, concept of cash book, contra entries, two column cash book, balancing, three column cash book, discounts, entering and posting, balancing Exercise 1, 4 & 7 |
|
|
|
20/10-25/10 |
REVISION FOR FINAL YEAR EXAMINATION |
|
|
|
27/10-1/11 |
FINAL EXAMINATION |
|
|
|
3/11-8/11 |
FINAL EXAMINATION |
|
|
|
10/11-15/11 |
|
|
|
|
17/11-22/11 |
|
|
|
|
23/11-30/11 |
Special School Holidays for Hari Raya Puasa (8 days) |
|
|
|
49-53 |
1/12-31/12 |
Fourth Term School Holidays (31 days) |
|
|
Name of HOD: Seow Moi Chai Date:_______________
Name of Subject Teachers: Sushama Mangalam and Ken Khi Nair
Tentative Dates for Tests/Exams 2003
|
1st Test |
10/2/03 |
to |
22/2/03 |
|
2nd Test |
31/3/03 |
to |
12/4/03 |
|
Mid-year Exam |
19/5/03 |
to |
26/5/03 |
|
3rd Test |
7/7/03 |
to |
19/7/03 |
|
4th Test |
15/9/03 |
to |
27/9/03 |
|
Final Exam |
28/10/03 |
to |
4/11/03 |