Tools and Production

Cutting Tools - Cutting tools used in the work environment

By the end of the lesson, the learner should be able to:
- Define cutting tools and explain their role in the work environment
- Identify cutting tools from pictures including handsaws, hacksaws, cutters and knives
- Show interest in learning about the range of cutting tools used in day-to-day work

In groups, learners are guided to:
- Study the figures showing cutting tools (a–h) used in a Pre-Technical Studies workshop and identify each tool
- Discuss and describe each cutting tool observed
- Name other cutting tools found in the locality and list those available in school

Which cutting tools are commonly used in a carpentry workshop and what tasks does each perform?

- Longhorn Pre-Technical Studies Grade 8 pg. 82
- Cutting tools (handsaws, hacksaws, cutters, knives)
- Audio-visual aids and digital devices

- Oral questions - Observation

Tools and Production

Cutting Tools - Cutting tools used in the work environment

By the end of the lesson, the learner should be able to:
- Identify and describe the types of chisels used in the work environment
- Distinguish between flat, cross-cut, half-round and diamond-pointed chisels
- Appreciate the importance of selecting the correct chisel for a given task

In groups, learners are guided to:
- Use available resources to identify cable cutters and describe their use on thick wires and cables
- Discuss the four types of chisels using Figure 4: flat (general chiselling), cross-cut (grooves and keyways), half-round (curved grooves) and diamond-pointed (corners and small grooves)
- Share findings on which chisel is most suitable for specific tasks

What type of chisel would you select to cut a curved groove and why?

- Longhorn Pre-Technical Studies Grade 8 pg. 84
- Chisels of different types
- Charts showing types of chisels

- Oral questions - Observation

Tools and Production

Cutting Tools - Cutting tools used in the work environment

By the end of the lesson, the learner should be able to:
- Identify and describe snips, scrappers, planes, knives and wire strippers
- Explain the specific use of each cutting tool in the work environment
- Show curiosity in exploring a wide range of cutting tools

In groups, learners are guided to:
- Discuss types of snips (tinner's snips and compound/aviation snips) and their specific cutting applications using Figure 5
- Describe the scrapper, plane and knife — their structure and uses in the work environment using Figures 6, 7 and 8
- Describe the wire stripper and explain how it removes insulation from wires using Figure 9

How do tinner's snips differ from compound snips in the tasks they are designed to perform?

- Longhorn Pre-Technical Studies Grade 8 pg. 85
- Snips, scrappers, planes, knives and wire strippers
- Charts showing tools

- Oral questions - Observation

Tools and Production

Cutting Tools - Selecting cutting tools for given tasks
Cutting Tools - Cutting tools used in the work environment

By the end of the lesson, the learner should be able to:
- Select the appropriate cutting tool for a given task in a workplace
- Justify the selection of a cutting tool based on the nature of the task
- Show responsibility in choosing the correct tool to ensure safety and quality

In groups, learners are guided to:
- Study pictures of cutting tools being used in various tasks and name the tool in each picture
- Select the correct cutting tool for each task: cutting metal pipes, cutting wood, cutting wires and creating joints
- Discuss the selection of a cutting tool for removing excess glue from a joint

How do you determine the most suitable cutting tool to use for a specific task in the work environment?

- Longhorn Pre-Technical Studies Grade 8 pg. 86
- Cutting tools (hacksaw, handsaw, wire cutter, chisel, scrapper)
- Charts showing tools in use
- Longhorn Pre-Technical Studies Grade 8 pg. 87
- Digital devices and internet access
- Video link: https://youtu.be/3Ccig6KvDq/

- Oral questions - Written assignments

Tools and Production

Cutting Tools - Using cutting tools to perform a given task

By the end of the lesson, the learner should be able to:
- Demonstrate the safe and correct use of a hacksaw to cut a metal workpiece
- Follow the correct steps for holding, positioning and operating a hacksaw
- Observe and apply safety precautions when using a hacksaw

In groups, learners are guided to:
- Visit a nearby workplace or observe a teacher demonstration on how cutting tools are used
- Follow the step-by-step procedure for using a hacksaw: clamp workpiece, hold handle correctly, position blade, use steady back-and-forth strokes and apply gentle pressure
- Discuss the safety precautions: wear gloves and goggles, ensure blade is tight and properly aligned

Why is it important to clamp the workpiece securely before using a hacksaw?

- Longhorn Pre-Technical Studies Grade 8 pg. 88
- Hacksaw, metal bar, bench vice, protective gloves and goggles
- Working bench or surface

- Observation - Practical assessment

Tools and Production

Cutting Tools - Using cutting tools to perform a given task

By the end of the lesson, the learner should be able to:
- Demonstrate the safe and correct use of a handsaw to cut wood
- Demonstrate the safe and correct use of a wire cutter to cut wire
- Show responsibility when handling and operating cutting tools

In groups, learners are guided to:
- Follow the steps for using a handsaw: mark cutting line with try square, make a notch, hold saw correctly and use long smooth strokes
- Follow the steps for using a wire cutter: mark cutting point on wire, hold cutter correctly, place wire between blades and squeeze handles to cut
- Discuss and apply safety precautions for both tools

How does marking a cutting line with a try square improve the accuracy of a handsaw cut?

- Longhorn Pre-Technical Studies Grade 8 pg. 89
- Handsaw, piece of wood, try square, bench vice
- Wire cutter, piece of wire, protective gloves

- Observation - Practical assessment

Tools and Production

Cutting Tools - Using cutting tools to perform a given task

By the end of the lesson, the learner should be able to:
- Demonstrate the safe and correct use of a chisel to remove material from wood
- Follow the correct steps for holding a chisel and using a mallet to chip wood
- Apply safety measures to prevent injury when chiselling

In groups, learners are guided to:
- Follow steps for using a chisel: draw parallel lines with try square, clamp wood, hold chisel handle with non-dominant hand, place sharp end on wood
- Use a mallet to hit the back of the chisel to slowly remove wood chips until the required depth is reached
- Discuss safety: wear gloves and goggles, keep fingers away from cutting edge, ensure chisel is well-maintained

Why is it important to keep your fingers away from the cutting edge of a chisel when using a mallet?

- Longhorn Pre-Technical Studies Grade 8 pg. 90
- Chisel, mallet, piece of wood, bench vice, clamp, try square
- Protective gloves and goggles

- Observation - Practical assessment

Tools and Production

Cutting Tools - Using cutting tools to perform a given task

By the end of the lesson, the learner should be able to:
- Demonstrate the safe and correct use of snips to cut a metal sheet
- Demonstrate the safe and correct use of a scrapper to remove paint from a surface
- Show care and precision when using snips and scrappers

In groups, learners are guided to:
- Follow steps for using snips: mark cutting line on metal sheet, hold snips correctly, place sheet between blades, align with marked line and squeeze to cut along the line
- Follow steps for using a scrapper: hold handle firmly, place blade on surface and push with steady even pressure to remove paint
- Discuss safety: wear gloves, cut away from the body

How do you ensure a clean and accurate cut when using snips on a metal sheet?

- Longhorn Pre-Technical Studies Grade 8 pg. 91
- Snips, sheet of metal, ruler, pencil or scribe, protective gloves
- Scrapper, surface with paint or rust

- Observation - Practical assessment

Tools and Production

Cutting Tools - Using cutting tools to perform a given task

By the end of the lesson, the learner should be able to:
- Demonstrate the safe and correct use of a plane to smooth and shape wood
- Demonstrate the safe and correct use of a knife for cutting fruits and vegetables
- Recognise the importance of proper grip and body positioning when using cutting tools

In groups, learners are guided to:
- Follow steps for using a plane: secure wood in bench vice, ensure blade is parallel to sole, align plane with wood grain and push forward with smooth steady strokes
- Follow steps for using a knife: place item on cutting board, hold knife firmly, curl fingers into a claw and use a rocking or slicing motion
- Discuss safety precautions: keep fingers away from cutting path, always cut away from the body

Why is it important to align the plane with the grain of the wood when smoothing a wooden surface?

- Longhorn Pre-Technical Studies Grade 8 pg. 92
- Plane, piece of wood, bench vice, protective gloves and goggles
- Knife, fruit or vegetable, cutting board

- Observation - Practical assessment

Tools and Production

Cutting Tools - Using cutting tools to perform a given task

By the end of the lesson, the learner should be able to:
- Demonstrate the safe and correct use of a plane to smooth and shape wood
- Demonstrate the safe and correct use of a knife for cutting fruits and vegetables
- Recognise the importance of proper grip and body positioning when using cutting tools

In groups, learners are guided to:
- Follow steps for using a plane: secure wood in bench vice, ensure blade is parallel to sole, align plane with wood grain and push forward with smooth steady strokes
- Follow steps for using a knife: place item on cutting board, hold knife firmly, curl fingers into a claw and use a rocking or slicing motion
- Discuss safety precautions: keep fingers away from cutting path, always cut away from the body

Why is it important to align the plane with the grain of the wood when smoothing a wooden surface?

- Longhorn Pre-Technical Studies Grade 8 pg. 92
- Plane, piece of wood, bench vice, protective gloves and goggles
- Knife, fruit or vegetable, cutting board

- Observation - Practical assessment

Tools and Production

Cutting Tools - Using cutting tools to perform a given task

By the end of the lesson, the learner should be able to:
- Demonstrate the safe and correct use of a wire stripper to remove insulation from a wire
- Follow the correct steps for selecting the right hole size and stripping wire cleanly
- Show responsibility in observing safety when using a wire stripper

In groups, learners are guided to:
- Follow steps: choose the suitable hole size on the stripper matching the wire gauge, hold wire securely with non-dominant hand, squeeze handles to close blades around insulation
- Pull the stripper away from the wire to remove the cut insulation and check that all insulation is removed cleanly
- Discuss and review safety precautions for all cutting tools covered in previous lessons

Why is it important to choose the correct hole size on a wire stripper before stripping a wire?

- Longhorn Pre-Technical Studies Grade 8 pg. 93
- Wire stripper, piece of wire, protective gloves
- Different gauges of wire for practice

- Observation - Practical assessment

Tools and Production

Cutting Tools - Caring for cutting tools in the work environment

By the end of the lesson, the learner should be able to:
- Identify the correct ways of caring for cutting tools in the work environment
- Explain how each care method helps keep tools in good condition
- Show responsibility in maintaining cutting tools after use

In groups, learners are guided to:
- Study the care poster displayed in the Pre-Technical Studies workshop and discuss each care method shown
- Discuss how each method (cleaning, filing, oiling, storing) helps keep cutting tools in good condition
- Suggest additional ways of caring for cutting tools and write summary notes on findings

Why is it important to care for cutting tools after use in the work environment?

- Longhorn Pre-Technical Studies Grade 8 pg. 94
- Poster on tool care
- Toolbox, oil or grease, dry cloth, file

- Oral questions - Observation

Tools and Production

Cutting Tools - Caring for cutting tools in the work environment

By the end of the lesson, the learner should be able to:
- Practise cleaning, filing, oiling and storing cutting tools correctly
- Write the procedure followed for each maintenance method
- Appreciate the importance of regular maintenance for the durability of cutting tools

In groups, learners are guided to:
- Collect the items needed: dry cloth, different cutting tools, file, toolbox, oil or grease and soap and water
- Use the method shown in each picture to maintain different cutting tools: clean with cloth, file blunt edges, apply oil or grease and store neatly in a toolbox
- Write the procedure for each maintenance method practised and present to the class

How does regular oiling and cleaning of cutting tools extend their useful life in the work environment?

- Longhorn Pre-Technical Studies Grade 8 pg. 95
- Cutting tools, dry cloth, file, toolbox, oil or grease
- Soap and water

- Practical assessment - Observation

Tools and Production

Cutting Tools - Caring for cutting tools in the work environment

By the end of the lesson, the learner should be able to:
- Practise cleaning, filing, oiling and storing cutting tools correctly
- Write the procedure followed for each maintenance method
- Appreciate the importance of regular maintenance for the durability of cutting tools

In groups, learners are guided to:
- Collect the items needed: dry cloth, different cutting tools, file, toolbox, oil or grease and soap and water
- Use the method shown in each picture to maintain different cutting tools: clean with cloth, file blunt edges, apply oil or grease and store neatly in a toolbox
- Write the procedure for each maintenance method practised and present to the class

How does regular oiling and cleaning of cutting tools extend their useful life in the work environment?

- Longhorn Pre-Technical Studies Grade 8 pg. 95
- Cutting tools, dry cloth, file, toolbox, oil or grease
- Soap and water

- Practical assessment - Observation

Tools and Production

Cutting Tools - Caring for cutting tools in the work environment

By the end of the lesson, the learner should be able to:
- Practise cleaning, filing, oiling and storing cutting tools correctly
- Write the procedure followed for each maintenance method
- Appreciate the importance of regular maintenance for the durability of cutting tools

In groups, learners are guided to:
- Collect the items needed: dry cloth, different cutting tools, file, toolbox, oil or grease and soap and water
- Use the method shown in each picture to maintain different cutting tools: clean with cloth, file blunt edges, apply oil or grease and store neatly in a toolbox
- Write the procedure for each maintenance method practised and present to the class

How does regular oiling and cleaning of cutting tools extend their useful life in the work environment?

- Longhorn Pre-Technical Studies Grade 8 pg. 95
- Cutting tools, dry cloth, file, toolbox, oil or grease
- Soap and water

- Practical assessment - Observation

Tools and Production

Cutting Tools - Importance of cutting tools in the work environment

By the end of the lesson, the learner should be able to:
- Identify workplaces where cutting tools are used from pictures
- Explain the importance of cutting tools in different work environments
- Recognise how cutting tools contribute to efficiency and quality of work

In groups, learners are guided to:
- Identify the workplaces shown in the pictures and name the cutting tools being used in each
- Discuss the importance of each cutting tool in its workplace context
- Identify and list jobs that require the use of cutting tools and explain how these tools contribute to work in each job

In what ways do cutting tools improve the quality and efficiency of work in a carpentry or construction environment?

- Longhorn Pre-Technical Studies Grade 8 pg. 96
- Pictures of cutting tools in workplaces
- Digital devices and internet access

- Oral questions - Written assignments

Tools and Production

Cutting Tools - Cutting tools used in the work environment

By the end of the lesson, the learner should be able to:
- Sketch a chisel and state its use in the work environment
- Select appropriate cutting tools for a given project and justify the selection
- Describe the safety steps involved in using a handsaw correctly

In groups, learners are guided to:
- Sketch a chisel and label it; state its use
- Select cutting tools needed to build a simple bookshelf and explain the role of each tool selected
- Describe the steps and safety precautions for cutting wooden planks using a handsaw
- Identify cutting tools from Figure 10, describe their uses and state how each is cared for

How would you select and safely use cutting tools to carry out a simple woodworking project?

- Longhorn Pre-Technical Studies Grade 8 pg. 98
- Exercise books for written responses
- Cutting tools for reference

- Written test - Oral questions

Tools and Production

Cutting Tools - Cutting tools used in the work environment

By the end of the lesson, the learner should be able to:
- Sketch a chisel and state its use in the work environment
- Select appropriate cutting tools for a given project and justify the selection
- Describe the safety steps involved in using a handsaw correctly

In groups, learners are guided to:
- Sketch a chisel and label it; state its use
- Select cutting tools needed to build a simple bookshelf and explain the role of each tool selected
- Describe the steps and safety precautions for cutting wooden planks using a handsaw
- Identify cutting tools from Figure 10, describe their uses and state how each is cared for

How would you select and safely use cutting tools to carry out a simple woodworking project?

- Longhorn Pre-Technical Studies Grade 8 pg. 98
- Exercise books for written responses
- Cutting tools for reference

- Written test - Oral questions

Entrepreneurship

Bookkeeping - Importance of bookkeeping in entrepreneurship

By the end of the lesson, the learner should be able to:
- Define bookkeeping and explain its role in a business
- Explain the meaning of basic bookkeeping terms (debtor, creditor, assets, liabilities, capital)
- Appreciate the importance of bookkeeping for planning, tax compliance, loan access and decision making

- Brainstorm on the meanings of basic bookkeeping terms listed in the figure and search using available resources
- Study stickers on the importance of bookkeeping created by Grade 8 learners and discuss how each benefit is achieved
- Identify other importances of bookkeeping and present findings to the class

Why is bookkeeping important for a business person in day-to-day entrepreneurship?

- Longhorn Pre-Technical Studies Grade 8 pg. 108
- Digital devices and reference books
- Sample financial records

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Define assets, liabilities and capital as used in bookkeeping
- Write the bookkeeping equation: Capital = Assets − Liabilities
- Classify given business items into assets, liabilities and capital

In groups, learners are guided to:
- Study the beam balance showing the bookkeeping equation and discuss what it represents
- Sort and group items from Karo Company's records into assets, liabilities and capital
- Discuss the relationship between assets, liabilities and capital using the bookkeeping equation

What is the relationship between assets, liabilities and capital in the bookkeeping equation?

- Longhorn Pre-Technical Studies Grade 8 pg. 110
- Digital devices and reference books
- Sample business records

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Calculate assets, liabilities and capital using the bookkeeping equation
- Solve problems involving capital given assets and liabilities of a business
- Show accuracy when working with financial figures in bookkeeping

In groups, learners are guided to:
- Study the worked example for ABC Wholesalers and follow the steps to calculate capital
- Solve exercises: calculate capital for Nyamu Enterprises and Mbao Supplies as at given dates
- Complete the capital calculation table and solve Tina's equipment purchase scenario

How do you calculate the capital of a business when given its assets and liabilities?

- Longhorn Pre-Technical Studies Grade 8 pg. 112
- Exercise books for calculations
- Sample business records

- Written test - Oral questions

Entrepreneurship

Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Distinguish between cash and credit transactions in a business
- Classify given business scenarios as cash or credit transactions
- Appreciate the importance of recording both types of transactions accurately

In groups, learners are guided to:
- Study the shop advertisement and identify the two types of transactions shown
- Define cash transactions (immediate payment) and credit transactions (deferred payment)
- Read case scenarios for Babana's grocery store and Malima's hardware store and classify each payment as cash or credit

What is the difference between a cash transaction and a credit transaction in a business?

- Longhorn Pre-Technical Studies Grade 8 pg. 113
- Digital devices and reference books
- Sample receipts and invoices

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Define cost, price, profit and loss as used in business
- Apply the formulae: Price = Cost + Profit and Profit = Price − Cost
- Determine the cost and price of a product to calculate profit or loss

In groups, learners are guided to:
- Study Diana's bakery and rental business tables showing expenses and selling prices
- Define cost (money spent to produce), price (amount paid by customer) and apply the profit/loss formula
- Calculate whether Diana makes a profit or loss from each business and discuss the effect of a rent increase

How does a business person determine whether they have made a profit or a loss?

- Longhorn Pre-Technical Studies Grade 8 pg. 114
- Exercise books for calculations
- Sample business expense records

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Classifying business transactions

By the end of the lesson, the learner should be able to:
- Calculate profit or loss from given business scenarios
- Apply the profit/loss formula to a range of business contexts
- Show confidence and accuracy when computing profit and loss

In groups, learners are guided to:
- Calculate profit or loss for each of the four scenarios given in Activity 4
- Solve the Walter's car wash scenario: 52 cars × Ksh 150 = Ksh 7,800 revenue minus water, wages and supplies costs
- Compare results across scenarios and discuss factors that affect profit

What factors does a business person need to consider to avoid making a loss?

- Longhorn Pre-Technical Studies Grade 8 pg. 115
- Exercise books for calculations
- Digital devices for reference

- Written test - Oral questions

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Identify the components of a statement of financial position
- Explain the relationship between total assets and total capital plus liabilities
- Prepare a simple statement of financial position for a given business

In groups, learners are guided to:
- Study the statement of financial position for Bei Nafuu Limited and identify components (assets, capital, liabilities)
- Compare total assets with total capital and liabilities and discuss what the equality shows
- Discuss the relationship between the bookkeeping equation and the statement of financial position

Why must the total assets always equal total capital plus liabilities in a statement of financial position?

- Longhorn Pre-Technical Studies Grade 8 pg. 116
- Sample statements of financial position
- Exercise books for preparation

- Oral questions - Written assignments

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Prepare a statement of financial position from given financial data
- Arrange assets, capital and liabilities in the correct format
- Show accuracy and neatness when presenting a statement of financial position

In groups, learners are guided to:
- Study the worked example for Mukuchu Traders and follow the steps to prepare a complete SFP
- Prepare statements of financial position for Jua Kali Enterprises, Nguvu Construction and Imara Retail Shop from given data
- Verify that total assets equal total capital plus liabilities in each statement prepared

How do you arrange the components of a statement of financial position in the correct order?

- Longhorn Pre-Technical Studies Grade 8 pg. 117
- Exercise books for SFP preparation
- Reference books and sample records
- Longhorn Pre-Technical Studies Grade 8 pg. 120
- Sample statements of cash flow
- Exercise books for preparation

- Written test - Practical assessment

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Prepare a statement of cash flow from given financial data for operating, investing and financing activities
- Calculate net cash flows for each activity category and the overall net cash change
- Appreciate the importance of a statement of cash flow in monitoring business liquidity

In groups, learners are guided to:
- Prepare a statement of cash flow for Tumaini Solutions from given operating, investing and financing data
- Prepare a statement of cash flow for Rafiki Traders using the same format
- Prepare a statement of cash flow for Bora Enterprises from a mixed list of financial items

How does a statement of cash flow help a business person monitor the flow of money in and out of the business?

- Longhorn Pre-Technical Studies Grade 8 pg. 123
- Exercise books for preparation
- Sample statements of cash flow

- Written test - Practical assessment

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Prepare a statement of cash flow from given financial data for operating, investing and financing activities
- Calculate net cash flows for each activity category and the overall net cash change
- Appreciate the importance of a statement of cash flow in monitoring business liquidity

In groups, learners are guided to:
- Prepare a statement of cash flow for Tumaini Solutions from given operating, investing and financing data
- Prepare a statement of cash flow for Rafiki Traders using the same format
- Prepare a statement of cash flow for Bora Enterprises from a mixed list of financial items

How does a statement of cash flow help a business person monitor the flow of money in and out of the business?

- Longhorn Pre-Technical Studies Grade 8 pg. 123
- Exercise books for preparation
- Sample statements of cash flow

- Written test - Practical assessment

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Identify and explain the components of an income statement (revenue, gross profit, expenses, net income)
- Prepare a simple income statement from given financial data
- Appreciate how an income statement shows whether a business is profitable

In groups, learners are guided to:
- Study the income statement for Baraka Enterprises and identify and discuss its four components
- Define revenue, gross profit, expenses and net income and explain how each is calculated
- Study the worked example for Wendo Limited and prepare income statements for Jenga Enterprises and Nyota Limited

How does an income statement help a business person determine whether a profit or loss has been made?

- Longhorn Pre-Technical Studies Grade 8 pg. 124
- Sample income statements
- Exercise books for preparation

- Oral questions - Written test

Entrepreneurship

Bookkeeping - Preparing simple financial statements

By the end of the lesson, the learner should be able to:
- Identify and explain the components of an income statement (revenue, gross profit, expenses, net income)
- Prepare a simple income statement from given financial data
- Appreciate how an income statement shows whether a business is profitable

In groups, learners are guided to:
- Study the income statement for Baraka Enterprises and identify and discuss its four components
- Define revenue, gross profit, expenses and net income and explain how each is calculated
- Study the worked example for Wendo Limited and prepare income statements for Jenga Enterprises and Nyota Limited

How does an income statement help a business person determine whether a profit or loss has been made?

- Longhorn Pre-Technical Studies Grade 8 pg. 124
- Sample income statements
- Exercise books for preparation

- Oral questions - Written test

Entrepreneurship

Bookkeeping - Importance of bookkeeping in entrepreneurship

By the end of the lesson, the learner should be able to:
- Explain the importance of financial records in a business
- Use spreadsheet software to prepare financial records
- Show appreciation for accurate record keeping as a foundation of business success

In groups, learners are guided to:
- Follow the road map to identify benefits of financial records and name the financial record that supports each benefit
- Discuss three importances of financial records: monitoring performance, financial planning and tax determination
- Use spreadsheet software to prepare the financial records from previous activities; answer review exercises on bookkeeping equation, SFP, cash flow and income statement

Why is it important for every business, no matter how small, to keep accurate financial records?

- Longhorn Pre-Technical Studies Grade 8 pg. 127
- Computers with spreadsheet software
- Sample financial records

- Written test - Peer and self-assessment

Entrepreneurship

Bookkeeping - Importance of bookkeeping in entrepreneurship

By the end of the lesson, the learner should be able to:
- Explain the importance of financial records in a business
- Use spreadsheet software to prepare financial records
- Show appreciation for accurate record keeping as a foundation of business success

In groups, learners are guided to:
- Follow the road map to identify benefits of financial records and name the financial record that supports each benefit
- Discuss three importances of financial records: monitoring performance, financial planning and tax determination
- Use spreadsheet software to prepare the financial records from previous activities; answer review exercises on bookkeeping equation, SFP, cash flow and income statement

Why is it important for every business, no matter how small, to keep accurate financial records?

- Longhorn Pre-Technical Studies Grade 8 pg. 127
- Computers with spreadsheet software
- Sample financial records

- Written test - Peer and self-assessment

Entrepreneurship

Income and Budgeting - Sources of income for an individual
Income and Budgeting - Importance of budgeting

By the end of the lesson, the learner should be able to:
- Define income and identify sources of income for an individual
- Identify multiple income streams from a real-life scenario
- Appreciate the value of diversifying income sources for financial stability

In groups, learners are guided to:
- Read Jane's story and identify all the ways she earns money (salary, jewellery sales, rental income, investments, freelance writing)
- Discuss and identify other sources of income for an individual (salary, wages, business income, rental, investments, grants)
- Share personal experiences related to income sources with classmates

Why is it important for an individual to have more than one source of income?

- Longhorn Pre-Technical Studies Grade 8 pg. 130
- Digital devices and reference books
- Resource persons
- Longhorn Pre-Technical Studies Grade 8 pg. 131
- Sample personal budgets

- Oral questions - Observation

Entrepreneurship

Income and Budgeting - Preparing a simple budget

By the end of the lesson, the learner should be able to:
- Define a budget and explain its components (income and expenses)
- Prepare a simple personal budget showing income, expenses and savings
- Appreciate the importance of planning expenditure before spending

In groups, learners are guided to:
- Study Njeri's budget, compare total income and total expenses and calculate savings
- Define a budget as a plan for spending money showing income, expenses and savings
- Prepare a personal budget for Nelson's Lake Nakuru trip and for the Grade 8 children's home visit

How do you prepare a simple personal budget and what does it show about your financial plan?

- Longhorn Pre-Technical Studies Grade 8 pg. 133
- Budget templates and exercise books
- Digital devices

- Written assignments - Practical assessment

Entrepreneurship

Income and Budgeting - Ethical and unethical practices in budgeting

By the end of the lesson, the learner should be able to:
- Classify given practices as ethical or unethical in budgeting
- Describe unethical practices: dishonesty, fraud, irresponsibility, unfairness and excessive spending
- Show commitment to ethical financial practices in personal and business budgeting

In groups, learners are guided to:
- Study the figure of budgeting practices and draw lines classifying each as ethical or unethical
- Describe five ethical budgeting steps (tracking income, allocating for needs/savings/debt, sticking to the plan, avoiding impulse spending, adapting to changes)
- Discuss five categories of unethical practices (dishonesty, fraud, irresponsibility, unfairness, excessive spending) with examples

Why is it important to practise ethical budgeting in both personal and business financial management?

- Longhorn Pre-Technical Studies Grade 8 pg. 135
- Digital devices and reference books
- Case study cards

- Oral questions - Written assignments

Entrepreneurship

Income and Budgeting - Importance of financial planning

By the end of the lesson, the learner should be able to:
- Outline the steps involved in financial planning
- Explain the importance of financial planning using a real-life dialogue
- Appreciate that early financial planning leads to long-term financial security

In groups, learners are guided to:
- Read the dialogue between Ayub and Joan about Liz's financial planning journey and answer questions
- Outline the four steps of financial planning from the learning points (assess finances, set goals, create budget, build emergency fund)
- Discuss how financial planning leads to confidence and financial stability

What are the steps involved in financial planning and why is it important to start planning early?

- Longhorn Pre-Technical Studies Grade 8 pg. 137
- Digital devices and library resources
- Reference books

- Oral questions - Written assignments

Entrepreneurship

Income and Budgeting - Sources of income for an individual

By the end of the lesson, the learner should be able to:
- Outline sources of income and describe ethical practices in budgeting
- Prepare a family budget using knowledge of income and expenses
- Show confidence in applying income and budgeting skills to practical scenarios

In groups, learners are guided to:
- Prepare a simple monthly budget for a family together with a family member
- Answer exercises: outline 5 sources of income, describe 3 ethical issues in budgeting, evaluate Hassan's shoe vs toy spending decision
- Discuss how the government allocates funds in a budget and what this shows about budgeting priorities

How can budgeting help an individual or family avoid overspending and achieve their financial goals?

- Longhorn Pre-Technical Studies Grade 8 pg. 138
- Digital devices and library resources
- Exercise books

- Written test - Peer and self-assessment

Entrepreneurship

Marketing of Goods and Services - Importance of marketing to a business

By the end of the lesson, the learner should be able to:
- Define marketing and explain its role in a business
- Explain the importance of marketing: revenue generation and customer acquisition and retention
- Appreciate how marketing contributes to the growth and sustainability of a business

In groups, learners are guided to:
- Read the business article on marketing and discuss why marketing is important for a business
- Define marketing as the process of promoting and selling products or services by identifying and meeting customer needs
- Discuss two importances: revenue generation (attracting purchases) and customer acquisition and retention (building loyalty and attracting new customers)

How does effective marketing contribute to the growth and financial stability of a business?

- Longhorn Pre-Technical Studies Grade 8 pg. 139
- Digital devices and internet access
- Business articles and reference books

- Oral questions - Observation

Entrepreneurship

Marketing of Goods and Services - Sources of information about the market

By the end of the lesson, the learner should be able to:
- Identify sources of information about a market and its potential customers
- Explain how each source provides useful information for marketing decisions
- Show willingness to use multiple sources to gather market information

In groups, learners are guided to:
- Study pictures showing sources of market information and brainstorm additional sources
- Discuss six sources: mass media, social media and websites, books and reports, customer reviews and feedback, government data and statistics, trade fairs and exhibitions
- Visit an online marketplace (e.g. Jumia), read customer reviews and discuss how reviews influence marketing decisions

Which source of market information would be most useful for a small business in your community and why?

- Longhorn Pre-Technical Studies Grade 8 pg. 140
- Digital devices with internet access
- Newspapers, magazines and business reports

- Oral questions - Written assignments

Entrepreneurship

Marketing of Goods and Services - Factors considered when selecting a suitable market
Marketing of Goods and Services - Selecting tools to market goods and services

By the end of the lesson, the learner should be able to:
- Explain the factors considered when selecting a suitable market for goods and services
- Analyse how target customers, market size, competition, accessibility and profitability affect market selection
- Appreciate the importance of research before selecting a market

In groups, learners are guided to:
- Study Mr Mbati's summary on factors to consider when selecting a market and discuss each factor
- Discuss five factors: target customers, market size and growth rate, level of competition, market accessibility and market profitability
- Brainstorm enabling conditions that support or hinder marketing in the community

What factors would you consider before deciding which market to enter when starting a new business?

- Longhorn Pre-Technical Studies Grade 8 pg. 142
- Digital devices and internet access
- Business reference books
- Longhorn Pre-Technical Studies Grade 8 pg. 144
- Charts on marketing tools

- Oral questions - Written assignments

Entrepreneurship

Marketing of Goods and Services - Recognising suitable markets for goods and services

By the end of the lesson, the learner should be able to:
- Identify suitable markets for goods and services using a case study
- Define an ideal customer profile and explain its importance in market selection
- Show confidence in applying marketing knowledge to real-life business scenarios

In groups, learners are guided to:
- Read the GreenTech case study and discuss what drove rising demand and how the company selected its markets
- Discuss how to define an ideal customer: demographics, interests, location and purchasing power
- Visit nearby shops or supermarkets and observe: types of customers, best-selling products and marketing tools used; share findings with classmates

How would you identify and select the most suitable market for a new product in your community?

- Longhorn Pre-Technical Studies Grade 8 pg. 147
- Digital devices and internet access
- Exercise books for written responses

- Oral questions - Written test

Entrepreneurship

Distribution of Goods and Services - Role of intermediaries in distribution

By the end of the lesson, the learner should be able to:
- Define distribution and channels of distribution
- Identify common intermediaries and explain their roles in the distribution of goods and services
- Appreciate the importance of intermediaries in making goods accessible to consumers

In groups, learners are guided to:
- Discuss the meaning of distribution and explain the role of student governors as a parallel to intermediaries
- Define intermediaries (wholesalers, retailers, distributors, agents, brokers, co-operatives) and discuss their roles in the figure
- Discuss the eight roles of intermediaries: transport and storage, facilitating transactions, reducing risk, expanding market access, promoting and marketing, breaking bulk, gathering market information and offering customer service

Why are intermediaries important in ensuring that goods produced in one location reach consumers in another?

- Longhorn Pre-Technical Studies Grade 8 pg. 148
- Digital devices and internet access
- Charts on channels of distribution

- Oral questions - Observation

Entrepreneurship

Distribution of Goods and Services - Channels of distribution

By the end of the lesson, the learner should be able to:
- Illustrate channels for distributing different goods and services using flowcharts
- Distinguish between channels used for agricultural, locally manufactured and imported goods
- Show understanding of why different goods follow different distribution channels

In groups, learners are guided to:
- Study the flowcharts showing distribution channels and discuss which goods and services use each channel
- Draw flowcharts for the six distribution channels: direct sales, retailer, wholesaler, agents and brokers, co-operative societies and marketing board
- Discuss and draw flowcharts for channels used for agricultural products, locally manufactured goods and imported goods from the four stories

Why do some goods use many intermediaries in their distribution channel while others are sold directly to consumers?

- Longhorn Pre-Technical Studies Grade 8 pg. 151
- Digital devices and internet access
- Charts and flowchart templates

- Oral questions - Practical assessment

Entrepreneurship

Distribution of Goods and Services - Ethics in distribution of goods and services

By the end of the lesson, the learner should be able to:
- Explain ethical and unethical practices in the distribution of goods and services
- Explain the importance of distributing goods and services in the community
- Value the need for ethical distribution for sustainable economic development

- Study the Grade 8 learners' model on ethical practices and discuss the seven ethical practices (fair pricing, honesty, consumer rights, sustainability, privacy, compliance, ethical marketing)
- Read the article on unethical distribution practices (price gouging, misleading advertising) and debate the motion: 'Ethical practices in distribution lead to greater profits than unethical practices'
- Read Rachael's story and discuss the five importances of distribution: accessibility, economic growth, consumer satisfaction, innovation and competition, and global trade

Why is it important for businesses to maintain ethical practices in the distribution of goods and services?

- Longhorn Pre-Technical Studies Grade 8 pg. 156
- Digital devices and internet access
- Debate cards and exercise books

- Oral questions - Written test - Peer and self-assessment