Entrepreneurship s1 TG

Secondary
Entrepreneurship
FOR RWANDA
S1
Teacher’s Guide
Senior
Copyright
© 2020 Rwanda Education Board
All rights reserved.
This book is the property of the Government of Rwanda. Credit must be given
to REB when the content is quoted
ii
FOREWORD
Dear teacher,
Rwanda Education Board is honored to present Senior one entrepreneurship teacher`s
guide which serves as a guide to competence-based teaching and learning to ensure
consistency and coherence in the learning of the entrepreneurship subject. The Rwandan
educational philosophy is to ensure that learners achieve full potential at every level of
education which will prepare them to be well integrated in society and exploit employment
opportunities.
In line with efforts to improve the quality of education, the government of Rwanda
emphasizes the importance of aligning teaching and learning materials with the syllabus
to facilitate their learning process. Many factors influence what they learn, how well they
learn and the competences they acquire. Those factors include the relevance of the specific
content, the quality of teachers’ pedagogical approaches, the assessment strategies and the
instructional materials available. We paid special attention to the activities that facilitate
the learning process in which learners can develop ideas and make new discoveries during
concrete activities carried out individually or with peers. With the help of the teachers,
learners will gain appropriate skills and be able to apply what they have learnt in real life
situations. Hence, they will be able to develop certain values and attitudes allowing them
to make a difference not only to their own life but also to the nation.
This is in contrast to traditional learning theories which view learning mainly as a process
of acquiring knowledge from the more knowledgeable who is mostly the teacher. In
competence-based curriculum, learning is considered as a process of active building and
developing of knowledge and understanding, skills and values and attitude by the learner
where concepts are mainly introduced by an activity, situation or scenario that helps the
learner to construct knowledge, develop skills and acquire positive attitudes and values.
In addition, such active learning engages learners in doing things and thinking about the
things they are doing and they are encouraged to bring their own real experiences and
knowledge into the learning processes. In view of this, your role is to:
• Plan your lessons and prepare appropriate teaching materials.
• Organize group discussions for learners considering the importance of social
constructivism suggesting that learning occurs more effectively when the learner
works collaboratively with more knowledgeable and experienced people.
• Engage learners through active learning methods such as inquiry methods, group
discussions, research, investigative activities and group and individual work activities.
• Provide supervised opportunities for learners to develop different competences by
giving tasks which enhance critical thinking, problem solving, research, creativity
and innovation, communication and cooperation.
• Support and facilitate the learning process by valuing learners’ contributions in the
class activities.
• Guide learners towards the harmonization of their findings.
iii
• Encourage individual, peer and group evaluation of the work done in the classroom
and use appropriate competence-based assessment approaches and methods.
To facilitate you in your teaching activities, the content of this teacher`s guide is self-
explanatory so that you can easily use it. Even though this teacher`s guide contains the
answers for all activities given in the learner’s book, you are requested to work through
each question and activity before judging learner’s findings.
I wish to sincerely extend my appreciation to REB staff who organized the editing process
of this teacher`s guide. Special gratitude also goes to lecturers, teachers, illustrators and
designers who supported the exercise throughout. Any comment or contribution would
be welcome to the improvement of this textbook for the next edition.
Dr. NDAYAMBAJE Irénée

Director General, REB
iv
ACKNOWLEDGEMENT
I wish to express my appreciation to all the people who played a major role in editing
process of this Entrepreneurship book for Senior One. It would not have been successful
without their active participation.
Special thanks are given to those who gave their time to read and refine this textbook to
meet the needs of competence based curriculum. I owe gratitude to different Universities
and schools in Rwanda that allowed their staff to work with REB to edit this book. I therefore,
wish to extend my sincere gratitude to lecturers, teachers, illustrators, designers and all
other individuals whose efforts in one way or the other contributed to the success of this
edition.
Finally, my word of gratitude goes to the Rwanda Education Board staff particularly those
from Curriculum, Teaching and Learning Resources Department who were involved in the
whole process of editorial work.
Joan Murungi,
Head of Curriculum, Teaching and learning Resources Department
v
Contents
FOREWORD . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii
ACKNOWLEDGEMENT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . v
Introduction . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vii
Topic area 1 Entrepreneurial culture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Unit 1 Meaning, roles and characteristics of an entrepreneur. . . . . . . . . . . . . . . . . . . . 1
Unit 2 Personal values, skills and characteristics of an entrepreneur. . . . . . . . . . . . . . 10
Unit 3 Work in the society . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18
Topic area 2 Business activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Unit 4 Concepts of needs, wants, goods and services. . . . . . . . . . . . . . . . . . . . . . . . . . 25
Formal assessment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
Topic area 3 Financial information and decision making . . . . . . . . . . . . . . . . . . . . . . . 34

Unit 5 Financial awareness . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
Unit 6 Initiation to accounting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
Topic area 4 Business growth and ethics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

Unit 7 Factors and indicators of business growth. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Unit 8 Concept of standardisation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 62
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71
Additional material for the Teacher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Worksheets 1–8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73
Memorandum for Worksheets 1–8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81
vi
INTRODUCTION
1. How to use this Teacher’s that outlines the key components of each
Guide learning unit in this course, as well as sample
This Teacher’s Guide accompanies the textbook lesson plans. Finally, the Introduction contains
for New Secondary Entrepreneurship for Rwanda a clear explanation of Entrepreneurship and its
Senior 1. It is designed to support teachers importance to learners in Rwanda and in
in implementing Rwanda’s new curriculum, society in general. The broad Entrepreneurship
set to be launched in January 2016. The main syllabus competences are also outlined, as well
purpose of the curriculum is to equip Rwandans as the typical resources and skills required for
with the necessary competences (knowledge, teaching this subject in the classroom.
skills, values and attitudes) to realise the Following the Introduction, the bulk of
aims of Vision 2020 and recent government this Teacher’s Guide consists of clear, concise
policies. These involve turning Rwanda into and user-friendly notes for the teacher that
a competence-based society, which necessitates are designed to support the implementation
a curriculum that incorporates the best of of New Secondary Entrepreneurship for Rwanda
education practices in the developing world. Senior 1. Notes are presented unit by unit
Teachers are encouraged to read the and correlate closely with the syllabus for
Introduction to this Guide in order to Entrepreneurship. These notes have been
understand how New Secondary Entrepreneurship written as comprehensively as possible in
for Rwanda Senior 1 meets the needs of the order to provide all teachers with the support
new competence-based curriculum. The they need. Thus, less confident teachers or
Introduction provides a clear explanation of those working in more challenging conditions
what a competence-based curriculum is, as are guided step-by-step through the teaching
well as how to develop competences in learners. and learning process for this subject, and
It lists the cross-curricular basic competences more confident teachers or those working
and describes the generic competences in in more favourable conditions are also
user-friendly terms. In addition, it lists and encouraged to extend and enrich their
explains the cross-cutting issues that are learners beyond the syllabus requirements.
integral to the curriculum, highlighting the
importance of addressing these issues with
young learners. Since the new competence-
based curriculum requires a shift in terms of
teaching, learning and assessment approaches,
the Introduction to this Guide also provides
a clear explanation of student-centred learning,
formative and summative assessment, teaching
multi-ability learners (including those with
special educational needs), classroom
organisation, and different infrastructure and
facilities. It includes a detailed Content map
vii
2. H
ow New Secondary 1. Literacy
Entrepreneurship for Rwanda 2. Numeracy
Senior 1 meets the needs of 3. ICT and digital competences
the new competence-based
4. Citizenship and national identity
curriculum
5. Entrepreneurship and business development
New Secondary Entrepreneurship for Rwanda 6. Science and technology.
Senior 1 aims to meet the needs of the new
Generic competences, on the other hand,
competence-based curriculum through the
are not subject-specific and may be applied
provision of a Student’s Book and Teacher’s
to any subject or situation. These core
Guide that are based on the key components
competences, which must be emphasised in
of such a curriculum. Following a brief
the learning process alongside the basic
description of a competence-based curriculum,
competences, are:
these key components are explained in further
detail below: 1. Critical thinking and problem-solving
skills: The ability to think creatively and
a) What is a competence-based widely in order to find solutions to
curriculum? problems in a variety of situations.
A competence-based curriculum is designed 2. Creativity and innovation: The ability

to develop learners’ knowledge, skills, attitudes to take the initiative and to use one’s
and values in a holistic way. Rather than imagination to generate new ideas and
focussing only on imparting subject content construct new concepts.
and skills, the curriculum also aims to cultivate 3. Research: To gather and use information
particular attitudes and values which benefit to formulate and answer questions, and
learners and society as a whole. Thus, learning to explain ideas, concepts and phenomena.
becomes more than just the acquisition of
4. Communication in official languages:
knowledge and skills, as it involves engaging
To use the language of instruction to
in experiences and activities that positively
communicate effectively and correctly
influence one’s understanding and approach
through speaking and writing.
towards what one is learning.
5. Cooperation, interpersonal management
b) How to develop competences in and life skills: To cooperate effectively
learners with others in a team and to demonstrate
positive moral values and respect towards
A competence is the ability to do a certain the rights, feelings and beliefs of others;
task successfully, as the result of having to practically and actively conserve and
obtained a particular combination of protect the environment; to promote
knowledge, skills, attitudes and values. The personal, family and community health,
national policy documents, which are based hygiene and nutrition; and to respond
on the aspirations of Rwanda as a nation, creatively to life’s challenges.
focus on cross-curricular ‘basic competences’ 6. Lifelong learning: To advance one’s
and cross-curricular ‘generic competences’. knowledge and skills independently and
Basic competences are addressed in the broad to be equipped to deal with new knowledge
subject competences and in the objectives and learning challenges as one progresses
listed for each year and for each unit of through life.
learning. Basic competences relate to:
viii
c) C
ross-cutting issues young people are underinformed or
misinformed about sexuality and gender,
There are eight cross-cutting issues, which
and this can make them vulnerable to
reflect key national concerns and are integrated
abuse, ill health and unplanned pregnancies.
into the curriculum for all subject areas.
Comprehensive sexuality education deals
These are:
with these issues in a respectful, empathetic
• Genocide studies: This is aimed at helping and open way which emphasises basic
learners to understand the circumstances human rights.
leading to genocide and the inspiring story
of healing and rebuilding national unity. • Peace and values education: Peace
It is also aimed at encouraging learners to education is obviously vital in the curriculum,
develop an awareness of the role and since peace is a prerequisite for a society
responsibility of each individual to ensure to flourish and for individuals to focus on
that nothing of this nature ever happens personal achievement and their contribution
again. to the nation. Values education helps to
• Environment and sustainability: This is ensure that young people contribute
aimed at fostering learners’ understanding positively to society through promoting
of the impact of humans on the environment peace and being committed to avoiding
and their part in sustaining the environment conflict.
around them. Learners need to develop • Financial education: This equips learners
knowledge of sustainability, as well as the with sound financial practices and behaviours
skills, attitudes and values to practise and that ensure their economic well-being and
promote sustainability in their world. that of the nation as a whole. It provides
• Gender: This is designed to get learners them with the tools for participating in a
to recognise basic human rights and the healthy economy, which has the potential
importance of promoting female equality. for transforming other areas of their lives
They learn to understand that preventing as well.
the female population from participating • Standardisation culture: This helps learners
fully in society has a negative impact on to understand the importance of standards
the development of the nation as a whole. as a key component of economic development
A good understanding of gender equality and sustainability. The adoption of a
enables future generations to ensure that standardisation culture has a positive impact
the potential of the whole population is on infrastructure, industrialisation, economic
realised. growth, trade and the welfare of the nation
• Comprehensive sexuality education: as a whole.
This issue deals with topics such as HIV/ • Inclusive education: This involves ensuring
AIDS, other sexually transmitted infections, that all learners are engaged in education,
family planning, gender equality and
regardless of their gender or ability, including
reproductive health. Addressed in an
those with learning difficulties or other
age-appropriate, gender-sensitive and life-
disabilities. It ensures that all learners
skills-based way, it provides learners with
participate actively and positively in
the appropriate knowledge, skills, values
education, and embraces different learning
and attitudes to make positive choices
styles.
about their sexuality and life style. Many
ix
d) W
hat is student-centred learning and encourage teachers in implementing
(SCL)? SCL in the following ways:
The new curriculum requires a move towards • Suggestions are given for classroom
student-centred learning (SCL) and New organisation, which include whole class,
Secondary Entrepreneurship for Rwanda Senior group, pair and individual work, ensuring
1 is designed to support this move. SCL (also learners engage in participatory and
sometimes called active learning) entails interactive activities;
learners being actively involved in their • Lists of suitable resources and materials
learning, rather than passive recipients of are provided that enable learners to explore,
information passed on by the teacher or discover and construct knowledge in a
from a textbook. Thus, they learn by engaging variety of different ways;
in activities that require them to question,
discuss, do practical tasks, solve problems, • Advice on how to elicit and assess prior
work in a group, think critically, use their knowledge on new topics is given, so that
imaginations and so on. Typically, they learners are able to build new understandings
construct knowledge for themselves by based on what they already know;
moving from the concrete through the • A range of learning activities are included
pictorial to the abstract. In this way, they that enable learners to develop and
develop skills, attitudes and values in addition consolidate new knowledge, skills, values
to content knowledge. The creation of a and attitudes in different ways that take
learner-friendly environment is therefore into account the fact that individuals
based on the capabilities, needs, interests progress in different ways and at different
and experiences of the learners themselves. rates;
SCL also helps learners to become more • Assessment procedures are clearly outlined
responsible for their own learning and to in order to determine the effectiveness of
develop awareness of their preferred learning teaching and learning processes;
styles. In addition, it teaches them to ‘think
about their thinking’ and to have greater • Helpful questions and answers are provided
insights into the learning process and how that enable teachers to evaluate learning
they reach a particular solution, product or and to offer appropriate remediation,
decision. consolidation and enrichment to learners.
Thus, not only does this Teacher’s Guide
The shift to student-centred or active
support teachers in creating a suitable learner-
learning necessitates a change in teaching
friendly environment to foster learning both
styles too. Teachers (and textbooks) are no
in and out of the classroom, but it also
longer considered to be the ‘fount of all
supports the development of teachers
knowledge’, as their roles shift to being
themselves in their new professional roles.
facilitators, organisers, advisors, counsellors
and role-models. For many teachers who are
accustomed to more traditional ways of e) Assessment requirements
teaching, this may be unsettling. However, Assessment plays a crucial role in a student-
this Teacher’s Guide is designed to support centred, competence-based curriculum and
x
it presents new challenges that are not observation, oral questioning, peer- and
applicable to a more traditional, knowledge- self-assessments, pen and paper, and so on.
based curriculum. Since the focus is now on This Teacher’s Guide also focusses on involving
how the learner is able to apply knowledge, the learners in the formative assessment
skills, values and attitudes in different contexts, process, so that they become more aware of
the nature of assessment has changed both and responsible for their own learning.
in terms of what to assess and how to assess.
The curriculum emphasises two types of Summative assessment (assessment of
assessment, namely formative or continuous learning)
assessment (assessment for learning) and Summative assessment is used to assess the
summative assessment (assessment of learner’s competence at the end of a process
learning). These two types of assessment are of learning. Typically, it is used to assess whether
explained in more detail below: learning objectives have been achieved and
the results may be used to rank or grade learners,
Formative assessment (assessment for
to decide on progression, to select for the next
learning)
level of education, or for certification. Summative
Formative or continuous assessment may be assessment needs to be integrative in order to
formal or informal and is used to check if show that the learner has mastered all the
learning is actually occurring. Before each competences. Thus, assessment tasks require
learning unit, the teacher has to identify learners to apply their knowledge, skills, values
assessment criteria and procedures for and attitudes in different contexts. Summative
evaluating learners against these criteria. assessment usually occurs at the end of a
Then, at the end of each learning unit, the learning unit, at the end of a school term and
teacher has to ensure that every learner has at the end of a school year.
mastered the key unit competences before
As with formative assessment, this Teacher’s
progressing to the next unit. The teacher has
Guide provides clear guidelines to teachers
to assess how well each learner masters both
for implementing summative assessments
the subject and generic competences described
at the end of every learning unit. Practical
in the syllabus and, from this, will develop
advice is given on what to assess, how to
a picture of the learner’s all-round progress.
assess and how to award marks or scores via
This Teacher’s Guide provides clear advice simple rubrics, answer memos, checklists
and guidelines to teachers for implementing and so on. These are designed to assist teachers
formative assessment in every learning unit. with assessing learners’ competences in an
Key unit competences, assessment criteria integrative way, and with making decisions
and learning objectives are signposted at the about progression to the next unit or level.
start of every unit, and advice is given on
what and how to assess learners at the end f) Teaching multi-ability learners
of every unit. In addition, suggestions are
All learners have the right to engage with
provided for assessing learners’ prior knowledge
their learning, regardless of their different
or experience at the start of a learning unit,
needs or abilities, whether these are physical,
as well as for assessing the learning process
emotional, social or intellectual. This Teacher’s
during the unit. A variety of formative
Guide therefore has a section in every learning
assessment methods are advocated including
unit which is aimed at assisting the teacher
xi
with catering for learners with different needs gender equality in the home, at school, in
and abilities. These include those who require the workplace, and in all other aspects of
remediation, those who require consolidation, society. Where necessary, notes have been
and those who require extension work. Each included in this Teacher’s Guide to remind
subsection is clearly signposted and typically and encourage teachers to emphasise the
includes questions (with possible answers) important message of gender equality, and
that can be posed to each group in order to to treat this issue with the importance and
facilitate their learning. In addition, careful respect it deserves.
thought has been given to the resources and
materials listed for every learning unit, so i) Different infrastructure and
that the needs of different learners may be facilities
met. As with many other education systems in
Africa, there is a great deal of variation in
g) Catering for SEN learners
Rwanda amongst schools in terms of
An integral part of teaching multi-ability infrastructure, facilities, resources and
learners includes catering for those with conditions. This may be particularly so in
special educational needs (SEN). Inclusive urban versus rural schools. In more challenging
education involves the provision of learning circumstances, teachers may be tempted to
materials and activities that enable those ignore the requirements of a competence-
with physical, emotional, social or intellectual based curriculum and focus solely on teaching
difficulties to actively engage in and fully syllabus content. Thus, New Secondary
benefit from the learning process. SEN learners Entrepreneurship for Rwanda Senior 1 is designed
must feel acknowledged and as much a part to enable all schools and learners in Rwanda
of the teaching and learning environment to develop the required competences. It takes
as those without these particular needs. Thus, into account basic levels of resource provision
New Secondary Entrepreneurship for Rwanda and clearly states the minimum level of work
Senior 1 reflects positive images of the active needed for all schools and learners to meet
inclusion of disabled people in its texts, the curriculum requirements. However, it
illustrations and activities. Suggestions are also takes into account higher levels of
also given to teachers in the unit notes of resource provision and therefore incorporates
this Teacher’s Guide to emphasise this message a ‘layered approach’ to learning activities
whenever possible, both in and out of the that provides for schools with or without a
classroom. computer lab, science lab, library, Internet
connectivity and so on. Teaching notes may
h) Gender representation therefore consist of alternative suggestions,
Similar to the way in which learners with depending on the resources available at a
SEN difficulties are portrayed in a positive particular school. For example, they may
way and every attempt is made to involve state:
them as active participants in this course, If your learners have access to the Internet, then
so, too, are females. Any kind of gender …
stereotyping is avoided in this course material If your learners do not have access to the Internet,
and every effort has been made to demonstrate then …
xii
j) Classroom organisation to say something, using appropriate body
In keeping with the shift towards the active, language, learning a few terms to express
student-centred learning that a competence- agreement or disagreement politely).
based curriculum demands, New Secondary • Allocating different roles to different
Entrepreneurship for Rwanda Senior 1 emphasises members of each group (such as someone
the organisation of the classroom as an who writes down everyone’s ideas, someone
activity-based, student-centred environment. else who reports back everyone’s ideas to
Different ways of organising the classroom the rest of the class, someone who makes
are suggested and encouraged including sure everyone contributes to the discussion,
whole class, large and small group, paired and someone who collects all the materials
and individual activities. As group work and for the group).
pair work may be unfamiliar and therefore • Pairing or grouping learners according to
threatening to many teachers (and learners), their abilities so that they are able to
it is worth spending time at the start of the progress at their own pace and benefit
course to establish some class agreements or from remediation activities (weaker learners)
rules about this type of interactive learning. or extension activities (stronger learners).
It is also advisable for teachers to introduce • Mixing learners into multi-ability pairs or
paired and group-work activities slowly and groups so that weaker learners can benefit
to gradually increase them as you (and from the input of stronger learners, and
vice versa.
learners) become more familiar with them.
Suggestions for implementing paired and
3. H
ow to use the sample lesson
group-work activities include:
plans
• Establishing a signal that your class This Teacher’s Guide contains comprehensive
understands means the start or end of pair notes for the teacher on each learning unit
or group work (for example, raising your in New Secondary Entrepreneurship for Rwanda
hand, ringing a little bell, writing a particular Senior 1. Within the notes for each learning
symbol on the board). unit, there are clear and concise lesson plans.
• Having each learner turn to the person Lesson planning is crucial in order to ensure
next to/behind/in front of them for pair that all learning objectives in each unit are
work, in order to avoid too much movement covered. Thus, comprehensive support is
around the classroom. provided so that the full range of knowledge,
• Having each pair join up with the pair skills, attitudes and values are met over time
next to/behind/in front of them for small through a variety of learning activities and
group work. experiences. In this Teacher’s Guide, every
• Numbering learners from 1–8 and then effort has been made to ensure the lesson
asking all the ones to form a large group, plans are simple, direct and user-friendly.
all the twos to form another large group, Below are two sample lesson plans, indicating
and so on. the kind of useful information that these
• Having a few basic rules for listening and plans provide for teachers of this course.
speaking in a pair or group (such as taking
turns, making sure everyone has a chance
xiii
Sample lesson plans
Lesson plan format with prompts
School Name: ________________________________ Teacher’s name: ____________________________
Term Date Subject Class Unit No Lesson Duration Class

No size
1 Entrepreneurship S1 3 2 of 9 40 min 45
Type of Special Education Needs to be catered for in this
lesson and number of learners in each category
Unit title Work in the society
Key u n i t Analyse different types of work, effects of myths and beliefs about work and the
competence value of work in society
Title of the lesson Classification of work
Instructional K & U: Explain meaning and different types of work
objective Skills: Distinguish the different types of work in their localities
A & V: Take part in various work in the society
Plan for this class Classroom. Learners present posters with findings from the introductory activity
(location: in/ then arrange seating for group Activity 3.1. Complete Activity 3.2 in pairs.
outside) Lastly, rearrange seating to complete Activity 3.3 as a class.
Learning Materials Posters, Student’s Book
(for ALL learners)
References References influencing the lesson planning
xiv
Timing for each step Description of teaching and learning activity Generic competences
and cross-cutting
Teacher activities Learner activities Issues to be addressed
+ a short explanation
Introduction Allow learners to Present posters on Basic competence to
5 min present posters on work to the class. be focused on:
(approx. 10%) work to the class. • Literacy
Discuss learners’ ideas • Citizenship and
for future roles in the national identity
workplace. • Entrepreneurship
Development of the Discuss the definition Perform activities and business
30 min of work and explain following guidelines development
(approx. 75%) that work has changed with care. • Generic competence
throughout history. Focus on learning focus
Write the classification objectives and • Lifelong learning
of physical and mental concentrate on • Critical thinking
work on the board learning gains from • Creativity and
and ask learners to each activity. innovation
rearrange into groups Complete tasks and • Research and
to complete Activity examine whether problem solving
3.1. Ask learners to add learning outcomes
to the list of work on have been achieved.
the board. Next discuss
the types of work and
provide examples
for agriculture,
manufacture, trading
and service.
Read the case study • Communication skills
‘Kigali retail shop is in language subjects
busy as a bee’ and ask and other subjects
learners to complete • Cross-cutting issue
Activity 3.2 in pairs. focus
Discuss the answers in • Gender – discussing
class. Lastly, complete myths and beliefs
Activity 3.3 as a class. in the workplace
Conclusion Capture feedback from Contribute to feedback relating to gender
5 min Activity 3.3 and read and ensure all learning • Inclusive education
(approx. 15%) through the homework outcomes met. – discussing myths
Summary a n d requirements for and beliefs in the
assessment Activity 3.4. workplace
Teacher Evaluate posters and answers to activities and assess learners’
self-evaluation understanding of the topic. Write the classification of work on the board
at the beginning of the next as background information for the myths
and beliefs about work.
xv
Sample plans
plan format with prompts
School Name: ________________________________ Teacher’s name: ____________________________
Term Date Subject Class Unit No No Duration Class

size
Entrepreneurship S1 6 8 of 10 40 min 45
Type of Special Education Needs to be catered for in this
and number of learners in each category
Unit title Initiation to accounting
Key u n i t Analyse the importance of accounting to the business
competence
Title of the Advantages and disadvantages of cash and credit transactions
Instructional K & U: Distinguish between cash and credit transactions
objective Skills: Select the appropriate mode of payment
A & V: Make informed choices regarding the appropriate mode of payment for
goods and services
Plan for this class Classroom. Learners discuss answers to Activity 6.1 and write answers on the
(location: in/ board. Divide into groups to prepare for role play (Activity 6.2)
outside)
Learning Materials Rwandan Francs (cash), Internet, Student’s Book
(for ALL learners)
References
Timing for each step Description of teaching and learning activity Generic competences
and cross-cutting
Teacher activities Learner activities Issues to be addressed
+ a short explanation
Introduction Reiterate the types of Copy calculation on Basic competence to
5 min business transactions paying in instalments be focused on:
(approx. 10%) and describe cash and in work books • Literacy
credit payments. Do a • Numeracy
calculation on paying • Entrepreneurship
in instalments from the and business
previous . development
Development of the Discuss the advantages Perform activities • Generic competence
30 min and disadvantages following guidelines focus
(approx. 75%) of cash and credit with care. • Lifelong learning
transactions. Ask Focus on learning • Critical thinking
learners to complete objectives and • Creativity and
Activity 6.1. Write the concentrate on innovation.
table on the board learning gains from • Research and
and ask learners to each activity. problem solving.
populate the table with Complete tasks and • Communication skills
their findings. Discuss examine whether in Language subjects
the answers in a class learning outcomes and other subjects
discussion. have been achieved. • Cross-cutting issue
focus
Conclusion Ask learners to Contribute to feedback Financial education
5 min rearrange into groups and ensure all learning – providing tools
(approx. 15%) to prepare for the outcomes met. for sound money
Summary a n d role play of Activity management practices
assessment 6.2. Read through the
activity and ask the
groups to source the
required information
at home before the
next where they will
perform the role play.
Teacher Evaluate answers to Activity 6.1 and assess learners’ understanding of the
self-evaluation topic. Rearrange classroom to prepare for role play in the following .
Rwanda’s development and the formation of Broad Entrepreneurship syllabus
capital cannot be achieved solely by the state competences
or donor funds. It requires the strong backing During and at the end of Lower Secondary
of a middle class of Rwandan entrepreneurs. Level, learners should be able to:
Productive and profitable entrepreneurship • Make viable entrepreneurial decisions in
is required in the country for the creation of life;
wealth, employment and important innovations. • Manage resources properly and responsibly;
A successful entrepreneur is valuable to society • Make rational work and career choices in
as he/she contributes in several important life;
ways, such as providing goods and services, • Save for future needs and manage finance
creating job opportunities, developing new in daily activities;
markets, products and technologies, and so • Scan and implement business opportunities
on. Thus, entrepreneurship helps to level the from the environment;
playing fields between developed and developing • Perform basic accounting for a business;
countries and regions. The main goal of • Develop and implement a viable business
entrepreneurship education is to facilitate the plan;
change in Rwanda from a subsistence, • Pay taxes according to Rwandan tax law;
agricultural-based economy to a competence- • Apply standards in business operations;
based society with a dynamic, entrepreneurial • Apply ethical behaviours in business.
middle class. Entrepreneurship education As explained earlier in the Introduction to
therefore forms a critical part of the process this Teacher’s Guide, these broad
to create a prosperous society in Rwanda, and Entrepreneurship syllabus competences are
provides the driving force behind more to be developed with the generic competences,
employment, wealth creation and so that learners are able to communicate,
competitiveness. use their imaginations and apply critical-
thinking and problem-solving skills in a wide
4. Entrepreneurship and the range of situations both in and outside the
learner classroom.
Entrepreneurship education is aimed at
developing learners who are self-reliant and Ordinary Level Entrepreneurship
aware of self-employment opportunities. It is syllabus
also aimed at raising the profile of potential At the end of Senior One, the learner should
youth enterprises amongst young people and be able to:
the public in general. It is intended to promote • Analyse the desirable characteristics and
a culture of entrepreneurship in young people role of an entrepreneur in Entrepreneurship;
and to change perceptions about less skilled • Analyse the value of work in society;
work, which should result in reducing skills • Make rational consumption decisions based
gaps and shortages in the workplace too. Thus, on one’s needs;
entrepreneurship education enables learners • Analyse the importance of accounting to
to develop the necessary knowledge, skills, the business.
values and attitudes to create and take advantage Since all learning occurs best in context, New
of entrepreneurial opportunities, and to Secondary Entrepreneurship for Rwanda Senior
successfully start and manage their own 1 is designed to provide learners in Senior
businesses. One with a range of meaningful and stimulating
contexts that appeal to learners at the lower
xviii
secondary level. Knowledge, skills, attitudes and values are developed through different
activities in which learners are required to discuss and explain entrepreneurship and the role
of the entrepreneur, describe their strengths and challenges as entrepreneurs, identify business
opportunities, handle and manage finances, understand the accounting process, analyse
business growth, and understand basic concepts of standardisation. A variety of resources
are also used for activities, including business journals, magazines, case studies, the Internet,
business people, accounting software, etc. Each key unit competence is addressed effectively,
and practical and helpful advice is given on what and how to assess whether learners have
met this competence. In addition, particular attention is given to assisting teachers with
designing project work and other challenging tasks, so that learners are given effective
opportunities to put their entrepreneurial ideas into practice. Subject-specific vocabulary is
highlighted too, so that learners develop the necessary skills to understand and use language
in entrepreneurial contexts. Thus, New Secondary Entrepreneurship for Rwanda Senior 1 is
designed to support and encourage teachers to embrace the challenge of implementing the
new Entrepreneurship competence-based syllabus for Senior One.
xix
TOPIC AREA Entrepreneurial culture
1
Sub-topic area: Concept of entrepreneurship
UNIT 1 Meaning, roles and characteristics of an entrepreneur
(Student’s Book pages: 2–16)
Key unit competence: To be able to analyse the desirable characteristics and role of an entrepreneur
Learning objectives
Knowledge and understanding Skills Attitudes and values
At the end of this unit, learners should be able to:

• Explain the concept of • Examine the characteristics of an • Exhibit desirable characteristics
entrepreneurship entrepreneur for personal success
• State the desirable characteristics of • Analyse the role of an entrepreneur in • Appreciate the role of an
an entrepreneur entrepreneurship entrepreneur in entrepreneurship
• Explain the role of an entrepreneur development
in developing entrepreneurship
• Distinguish an entrepreneur,
enterprising person and an
intrapreneur
confidently and effectively through

1. Background notes speaking and writing, using oral and written
In this unit, the learner is introduced to language to discuss, argue and debate a
entrepreneurship. This subject includes variety of themes in a logical and appealing
sections from many other topics such as manner, developing and communicating
marketing, financial management and messages and speech appropriate to the
economics. target recipient or audience.
Reading case studies, expressing ideas
2. Key vocabulary through writing and speaking, listening
for understanding.
entrepreneurship, brainstorming, • Numeracy – interpreting charts.
entrepreneur, intrapreneur, enterprising • ICT and digital competences – investigating
person, entrepreneurial characteristics, Rwandan businesses through social media
commitment, innovation, creativity, such as Twitter and Facebook, as well as other
persistence, determination, perseverance, sites on the Internet.
identifying business opportunities,
• Citizenship and national identity – fostering
resources, target market, competition
national consciousness by investigating
successful Rwandans that come from many
3. Competences practised different backgrounds.
• Literacy and communication skills in
language subjects and other subjects • Entrepreneurship and business development
– communicating ideas and information – applying entrepreneurial attitudes and
UNIT 1 Meaning, roles and characteristics of an entrepreneur 1

approaches to challenges and opportunities • Introductory activity (SB p 3)
in school and in life, risk-taking in business • Activity 1.1 (SB p 4)
ventures and in other initiatives.
• Lifelong learning – exploiting all Groups: Arrange the tables in the classroom
opportunities available to improve on so that a smaller group of between four and
knowledge and skills. six learners can work together. This format
is used for learners to research topics and
• Critical thinking – thinking reflectively, provide either oral or written feedback. Often
broadly and logically about challenges feedback is done by a representative to the
encountered in all situations, thinking whole class.
imaginatively and evaluating ideas in a
meaningful way before arriving at a During group work the role of the teacher
conclusion. is to ensure that the required discussion is
• Creativity and innovation – responding taking place in the group, by moving among
creatively to the variety of challenges the groups and listening to and commenting
encountered in life, taking initiative to on what they are saying.
explore challenges and ideas in order to
construct new concepts, generate original In this unit, the following activity is suited
ideas and apply them in learning situations. to group participation:
• Research and problem solving – be resourceful • Case study activity (SB p 10).
in finding answers to questions and solutions Pairs: Learners typically work with the person
to problems. sitting next to them. Pairs are useful for peer
• Peace and values – understanding the need assessment.
for sustainable development.
In this unit, the following activities are
suited to pair participation:
4. Cross-cutting issues • Activity 1.2 (SB p 7)
• Activity 1.3 (SB p 11)
• Environment and sustainability –
• Activity 1.4 (SB p 15).
understanding the impact of the human
race on the environment, developing a Individual: Activities assigned for homework
responsibility to ensure that we use resources are typically individual. Reading and writing
responsibly, using Wangari Maathai as an activities are useful for assessing the learner’s
example of people that advocate and work mastery of the work.
for sustainable development.
• Gender – using examples of both male and In this unit, the following activities are
female entrepreneurs. suited to individual assessment:
• Case study activity (SB p 5)
• Exercise 1.1 (SB pp 8 – 9)
5. Classroom organisation • Exercise 1.2 (SB p 12)
• Exercise 1.3 (SB p 13)
Whole class: This format is used to discuss
issues in a class discussion and when learners
• Self-assessment at the end of the unit.
report their findings orally on a topic to the
class as a whole. Allow time for learners to
comment after each presentation. 6. Teaching materials
In this unit, the following activities are suited Read through the case studies in the Student’s
to whole class participation: Book, as well as journals on business and
2 TOPIC AREA 1 Entrepreneurial culture

management, research Rwandan businesses Lesson 2
on the Internet, consult dictionaries and
other reference books, contact local Start the lesson by asking learners to give
entrepreneurs and other resource persons suggestions for why we study entrepreneurship.
Explain that this subject did not exist in
their parents’ generation and ask the learners
7. Before you start
to list the changes that have happened in
As an introduction to studies in entrepreneurship, Rwanda and in the world since their parents
find newspaper articles and information on were young. Learners will probably say that
the Internet on local businesses. Remember their parents followed in the footsteps of
that a business can range from a fruit and their parents or were employed by the state
vegetable seller at a local market to a large or large firms.
multinational corporation. The introductory
activity introduces the learners to their own Then explain that the concept of
future as entrepreneurs. Although this is the entrepreneurship has only recently been
first time that learners will study introduced into schools to encourage a
entrepreneurship, it is important to highlight culture of self-reliance, self-awareness and
that many subjects such as financial studies, job creation. Discuss the importance of
economics and social studies have close links entrepreneurship to the development of
to entrepreneurship. economies in the world, in Africa, in
Rwanda and in the local community.
8. Teaching steps (9 periods) Lesson 3
Start the lesson by discussing the concept of

Lesson 1
entrepreneurship by using the example of
Welcome learners to the Entrepreneurship the umbrella salesman on page 4. Explain
course in Secondary 1 and explain the that the concept of entrepreneurship ranges
importance of this subject in the context of from a fruit and vegetable seller in a small
developing Rwandan society in terms of stall to a person that has built a large
employment, growth and competition. corporation. (Bill Gates is a good example.)
Introduce the topic Entrepreneurial Culture
Continue with Activity 1.1. In class use
by studying the image on page 3. Then read
brainstorming to write down ideas for solving
through the questions in the introductory
problems.
activity and discuss the requirements. Learners
Next read the section ‘Who is an
should pretend that they have completed
entrepreneur’ on page 4 and note the
their formal studies. Encourage them to
differences between an entrepreneur, an
imagine themselves as adults, playing an
intrapreneur and an enterprising person.
active role in their community. Ask learners
Then read the case studies and the questions
to write down their ideas and to keep these
in the activity. Ask learners to complete the
sealed in an envelope in their homes with
question as homework for the following
a note to say that the seal should only be
lesson. Encourage learners to list other
broken twenty years later. Explain that it
successful Rwandans or international
will be interesting for them to open it in the
entrepreneurs.
future to see if they followed the ideas of
their teenage years.

Lesson 4 specific product or service – for example, a
fashionable item, sports equipment or baby
Start by asking the class to list the characteristics products.
that they feel a successful entrepreneur should
Refer back to numeracy studies and
have. Then read through the descriptions in
discuss how to draw up charts and graphs
the Student’s Book on pages 6 to 7 and add
to show market segmentation. Ask
these characteristics to the list. Explain and
learners to complete Exercise 1.2 on
give examples of the following terms:
page 12 as homework.
hardworking, innovative and creative, risk
taker, decision maker, persistent, able to find
Lesson 7
viable business opportunities, seeks
information, determined, perseverant. Discuss the definition of a competitor. Most
Learners may not be familiar with many of learners know that competitors sell similar
these terms. The Glossary on pages 125–126 products and services. Explain that competition
at the back of the Student’s Book explains also exists because customers have limited
many of these terms. time and money. Businesses must compete
Continue by reading through for customers’ time as we can only be in one
Activity 1.2 on pages 7 – 8 in the Student’s place at one time. For example, if you go to
Book. Copy the table onto the board. a restaurant on Saturday evening then all
When learners have completed the alternatives for spending your time (e.g.
exercise ask them to share their another restaurant, a concert and so on) are
information by asking each learner to fill competition. Businesses also compete for
in a word on the table on the board. Ask your money. If you buy something at the
learners to complete the activity on page 8
market, then you might not have money to
for homework.
buy a meal or a fashionable item. You need
to select the item that you want to spend
Lesson 5
your money on. The handbag stand is
Start the lesson by listing the many roles therefore also competition to the food stall.
that an entrepreneur must fill. Read the case
Next, discuss the skills and interests of
study ‘The Office solves a problem’ and
learners in class. Ask learners to complete
discuss how the entrepreneur identified a
Exercise 1.3 on page 13 as homework.
business opportunity. Divide the class into
groups and complete the questions. Then
Lesson 8
discuss how to identify business opportunities
in the local community. Discuss what is meant by a business resource.
Highlight that entrepreneurship studies is
Lesson 6 closely linked to the environment and
sustainability. List some of Rwanda’s resources
Start the lesson by asking learners to compare and note scarce resources.
their answers in Activity 1.3 and then discuss
Next explain that setting up a business
what is meant by marketing and finding a
requires all the characteristics of a good
target market. Explain what is meant by
entrepreneur to ensure its success. If you
market segmentation and if time allows
have access to the Internet, do research on
discuss different market segments, e.g.
successful Rwandan or East African businesses.
geographic, demographic and interest in a
If you do not have access to the Internet,

ask learners to provide examples of successful Answers
local businesses. Ask learners to identify three 1. An entrepreneur starts a business with
successful businesses. They will need to be the aim of making a profit.
local businesses as the learners need to 2. A target market is the group of
interview the business owners. customers that are likely to buy a
Read the case study ‘Fashion in the product or service.
Land of a Thousand Hills’ and discuss how 3. The friend has skills and knowledge
the two entrepreneurs set up the business. needed to produce and sell products and
Then complete the questions. services so she is a human resource.
Ask learners to prepare a presentation
for the next lesson as per Activity 1.4. 10. Extension learning
1. Why is it important to study
Lesson 9 entrepreneurship in Rwanda?
Welcome the entrepreneurs that the learners 2. Explain what is meant by a viable
have invited to the lesson. Allow each pair business opportunity.
of learners to present their findings orally. 3. If you know that people want to buy
Invite the business owner to share tea or a your product, why are entrepreneurs
cold drink with the learners after the lesson. still called ‘risk takers’?
9. Support for learners with Answers

learning difficulties 1. Rwanda has many business
Remedial opportunities for people who have the
1. What is profit? skills necessary to start businesses. A
2. List three characteristics of a good new business also means employment
entrepreneur. and growth for Rwanda’s economy.
3. What is competition? Entrepreneurship is therefore an
important subject that can help
Answers Rwandans to build a better country for
1. Profit is the difference between money the future.
earned and the costs. 2. A viable business opportunity means
2. Hardworking, innovative and creative, that an entrepreneur must find a
risk taker, decision maker, persistent, able product or service that people want to
to find viable business opportunities, buy and have the money to buy.
seeks information, determined, perseverant (Learners can argue that it is not viable
(learner can pick any three) to, for example, open a jewellery store
3. Competition is a business that sells a in a poor rural area or a store that sells
similar product, service or an alternative. seeds for the fields in the centre of a
city.)
Consolidation 3. An entrepreneur is a risk taker because
1. What is the aim of starting a business? there are many things about the future
2. What is a target market? that are unknown. The entrepreneur
3. Your friend is a seamstress that wants to cannot, for example, know how many
join your clothing business. What type other businesses will compete with his
of resource is your friend? Explain your or her business in the future.
answer.

11. Assessment Summative assessment
Assessment of learners can be through This assessment is formal and should ideally
formative and summative assessment. be done under examination circumstances,
Summative assessment usually occurs at the with each learner working individually. The
end of every term, as well as in the final result of a summative test provides a score
examination. than can be used to determine whether
Formative assessment learners have achieved the desired outcomes.
Any of the exercises in the unit are suitable Activity 1.4, as well as Exercise 1.1 on
for use as formative assessment as their page 12 can be used as summative
purpose is to teach rather than to award assessment.
marks. Formative assessment also serves to Use the following or a similar rubric to
alert teachers to gaps in learners’ knowledge. assess an extended text out of 20:
Suggested formative assessment: Activities
1.1 to 1.4, as well as Exercises 1.1 to 1.4.
Content (12) 9–12 5–8 1–4

There is a logical There are some flaws in There is almost no
progression from the logical progression logical progression
the general to the from the general to from the general to
particular. Content the particular. Content the particular. Content
reveals knowledge and reveals some knowledge reveals little knowledge
understanding of the and understanding of and understanding of
essentials of the topic. the essentials of the the essentials of the
topic. topic.
Language (8) 7–8 3–6 1–2
Language used correctly Language is sometimes The learner does
in most cases. Language used correctly. not understand the
use in general is clear Language use in general grammar of the
and correct. is not always clear and language. Language
correct. use is mostly difficult
to understand and
incorrect.
Use the following or a similar rubric to assess

an oral presentation out of 20:
Content (12) 9–12 5–8 –-4

The content is logically The content is There is almost no
arranged. The sentences sometimes logically logical arrangement
are meaningful in their arranged. The sentences in the content. There
context. Content reveals are sometimes flawed. is little pattern.
understanding of the Content reveals some Content reveals little
topic. understanding of the understanding of the
topic. topic.

Language (8) 7–8 3–6 1–2
The learner speaks The learner mostly The learner does
clearly and confidently. speaks clearly and not speak clearly or
Uses correct grammar in with confidence. The confidently and has
most cases. learner makes some little understanding of
grammatical errors. grammar.
Suggested answers
Introductory activity (SB page 3)

In this introductory activity learners are Activity 1.2 (SB page 7)
encouraged to present individual ideas. 1. Allow learners to describe the
characteristics in their own words.
Activity 1.1 (SB page 4)

Exercise 1.1 (SB pages 8–9)
Answers will vary according to learners’
ideas about the local business environment. 1. Allow learners to express their own
ideas.
Case study activity (SB page 5) Case study activity (SB page 10)
1. Ishimwe Claudien Ngezahayo 1. The Office sells a service. The service

develops software programs. He is is an opportunity for entrepreneurs to
responsible for ensuring that his conduct meetings or to complete
program can assist health-care workers office-related tasks.
to improve health care in Rwanda. 2. The Office saw that many people
needed office space but that rental in
2. Mr Ngezahayo is an intrepreneur. He
Kigali was high. This meant that
is responsible for a project but works
many new entrepreneurs could not
for a company. The profit for the sale
afford to rent an office.
of the health-care programme will go
to Jembi Health Systems. 3. The Office provides an inexpensive
space for an entrepreneur to conduct
3. Eric Kabera has many ideas. He makes
his or her business. The entrepreneur
films, teaches film making and
now has an office, but at a low cost.
organises an annual film festival.
4. Answers may vary, but learners should
4. Jean-Phillippe Kayabotsi wanted to highlight that many rural businesses
own a bakery and coffee shop. only require very limited office
services and space. Rural businesses are
5. Yes, Jean-Phillippe Kayabotsi is an
also more spread out than businesses
entrepreneur. He owns and runs a
in the city so it is more difficult to
business.
select a central point as an office.
6. Answers may vary, but learners should
point out that entrepreneurs are also 5. Answers may vary; learners can
people that have many ideas. Sometimes suggest a coffee shop, restaurant,
an enterprising person can develop a courier service and so on.
good idea by starting a business.

Activity 1.3 (SB page 11) Activity 1.4 (SB page 15)
Oral activity. Allow learners to present 1. Answers will vary. Learners should
their own ideas. highlight the need for new jobs and
growing the local economy.
2. Answers will vary. Learners should
Exercise 1.2 (SB page 12) identify problems such as financial,
Answers may vary. Examples below: location, distribution or marketing
1. Age group: young people. Occupation: difficulties.
learners or young professionals. 3. Oral activity. Answers will vary.
Gender: males and females.
2. Age group: parents of babies and
young children
3. Occupation: farmers
Exercise 1.3 (SB page 13)

Answers may vary depending on
learners’ skills and interests.
Case study activity (SB page 14)

1. The Spanish designers travelled around
Rwanda looking for bold, creative and
adventurous business opportunities.
When they met local artists and tailors,
they saw that Rwanda had
opportunities in the fashion industry.
Ines also saw that Rwanda was an easy
place to open a business and had low
levels of corruption. She also noticed
that shopping malls were being built
and that many new high-end stores
were opening.
2. Ines saw that African fashion was a
growing trend.
3. Mille Collines used local artists and
tailors to design and produce fashion
items.
4. Mille Collines set up the business in
Kigali and expanded to open stores in
Nairobi, Kenya.
5. The business operations are managed
by the original team that started the
business.

Self-assessment (SB page 16) 2. a) Answers will vary. Learners can
1. a) Allow learners to provide their note the following customers
own definitions. Learners and their needs: learners,
should mention using ideas to business people, new
start a business and aiming to entrepreneurs, visitors and so on.
make a profit. b) Answers will vary. Learners can
b) Answers will vary. Learners should suggest including a coffee shop or
explain that enterprising persons an office supply shop.
often use good ideas to become c) Answers will vary. Learners should
entrepreneurs. include IT skills and also note the
c) Sewing and making clothes entrepreneurial qualities from the
list of: hardworking, innovative
d) Selling and managing money
and creative, risk taker, decision
e) Answers will vary. Learners should maker, persistent, able to find
note – risk taker, decision maker, viable business opportunities,
able to find viable business seeks information, determined,
opportunities, seeks information. perseverant.
3. a–e) Allow answers in learners’
own words.

1
Sub-topic area: Personal development
UNIT 2 Personal values, skills and characteristics of an entrepreneur
Key unit competence: To be able to evaluate own values, skills, strengths and identify areas for development
against common characteristics of entrepreneurs
Learning objectives

• Explain personal qualities, skills • Evaluate personal qualities, values and • Show respect for differences and
and values in relation to the family/ skills against in various contexts personal choices
friends, entrepreneurs and towards • Complete an entrepreneurial self- • Develop self-awareness, self-
employers assessment sheet against personal esteem, confidence and positive
• Give reasons to support diversity qualities, values and skills. attitude with respect to potential
and uniqueness among people in • Analyse personal strengths and to improve and to succeed
the society. identify areas for development
1. Background notes ideas through speaking, listening for

In this unit, the learner is introduced to understanding.
personal values, skills and characteristics of • ICT and digital competences – investigating
an entrepreneur. This subject has many links people with specific qualities such as
to other topics such as marketing, financial Wangari Maathai, Mohandas Gandhi and
management and economics. Nelson Mandela through the Internet.
2. Key vocabulary national consciousness by identifying
personal qualities, manners, lifelong learning, mentors in the community.
intelligence, prudence, commitment, • Entrepreneurship and business development
innovation, creativity, moral and ethical – applying entrepreneurial attitudes and
values, loyalty, honesty, dignity, integrity, approaches to challenges and opportunities
moral and ethical problems, greed, selfishness, in school and in life, risk taking in business
entrepreneurial self-assessment, personal ventures and in other initiatives.
development, networking, mentorship, • Lifelong learning – exploiting all
diversity, respecting personal choices opportunities available to improve on
knowledge and skills, seeking out
3. Competences practised acquaintances more knowledgeable in
• Literacy – reading case studies, expressing areas that need personal improvement and
ideas through written text, communicating development, taking the initiative to update

knowledge and skills with minimum 4. Cross-cutting issues
external support.
• Inclusive education – use the golden rule
• Critical thinking – thinking reflectively, ‘treat others as you want to be treated
broadly and logically about challenges yourself’ – personal values, skills and
encountered in all situations, thinking characteristics of an entrepreneur.
imaginatively and evaluating ideas in a • Peace and values education – developing
meaningful way before arriving at a moral and ethical values.
conclusion.
• Financial education – economists use ‘what
• Creativity and innovation – responding if?’ situations to try to predict what will
creatively to the variety of challenges happen to the economy in the future.
encountered in life, taking initiative to
explore challenges and ideas in order to 5. Classroom organisation
construct new concepts, generate original
ideas and apply them in learning situations.
• Research and problem solving – being report their findings orally on a topic to the
resourceful in finding answers to questions class as a whole. Allow time for learners to
and solutions to problems, producing new comment after each presentation.
knowledge based on research of existing In this unit, the following activities are
information and concepts and sound suited to whole class participation:
judgment in developing viable solutions.
• Introductory activity (SB p 18)
• Communication skills in language subjects • Activity 2.1 (SB p 21)
and other subjects – communicating ideas
and information confidently and effectively
through speaking and writing, using oral
and written language to discuss, argue and Groups: Arrange the tables in the classroom
debate a variety of themes in a logical and so that a smaller group of between four and
appealing manner, developing and six learners can work together. This format is
communicating messages and speech used for learners to research topics and provide
appropriate to the target recipient or either oral or written feedback. Often feedback
audience. is done by a representative to the whole class.
• Cooperation – adapting to different During group work the role of the teacher
situations including the world of work, is to ensure that the required discussion is
demonstrating a sense of personal and taking place in the group, by moving among
social responsibility and making ethical the groups and listening to and commenting
decisions and judgments, practising respect on what they are saying.
for the rights, views and feelings of others, In this unit, the following activities are
practising positive ethical and moral suited to group participation:
attitudes with respect to socially acceptable • Activity 2.2 (SB p 23)
behaviour.
Pairs: Learners typically work with the person
sitting next to them. Pairs are useful for peer
assessment.
UNIT 2 Personal values, skills and characteristics of an entrepreneur 11

In this unit, the following activity is suited Lesson 2
to pair participation: Start by explaining that learning does not
• Activity 2.4 (SB p 29). stop after we leave school.
Individual: Activities assigned for homework List examples of lifelong learning such as
are typically individual. Reading and writing developing intelligence, self-awareness,
activities are useful for assessing the learner’s prudence and commitment.
mastery of the work.
Next read the case study ‘A commitment
to Kenya’s future’. Explain that Wangari
suited to individual assessment:
Maathai was born in the central highlands
• Case study activity (SB pp 20 and 22)
of Kenya in 1940. She was one of the first
Kenyans given an opportunity to study
• Exercise 2.2 (SB ps 26 – 27)
abroad, first in the United States and later
in Germany. Upon returning to Kenya she
• Self-assessment at the end of the unit.
founded the Green Belt Movement.
6. Teaching materials Discuss how the Green Belt Movement
has made a contribution towards the
Arrange flipcharts to display posters, masking sustainability of farming in Kenya. Let learners
tape and handouts with examples of values, answer the questions in class.
beliefs and desirable qualities. Print out
Provide definitions for ‘creativity’,
entrepreneurial self-assessment sheets and
‘innovation’ and ‘self-reliance’. Read through
work-readiness training programme (trainer
the steps to become self-reliant on page 21.
manual; examples of values, beliefs and
desirable qualities 1.1 & 1.2) End the lesson by playing the ‘What if?’
game (Activity 2.1). Explain that this game
7. Before you start is also a serious game played by economists
when they try to predict what will happen
The first activity requires posters, a flipchart in the world economy in the future.
and masking tape, so bring these to the first
lesson.
Lesson 3
8. Teaching steps (8 periods)
Start the lesson by discussing moral and
ethical values.
Lesson 1
Then read the case study ‘A long walk to
Start by introducing the introductory activity. freedom in South Africa’ and discuss Mandela’s
Brainstorm values and qualities and write role in developing a democratic South Africa.
suggestions on the mind map on the board. Let learners answer the questions in class.
Discuss that the golden rule – treat others
as you want to be treated yourself – is a Encourage learners to suggest Rwandan
universal rule. role-models with similar qualities.
Next explain the concept of personal Explain what is meant by health by dividing
values and how these reflect our behaviour into groups and answering the questions in
and attitudes. Discuss where we develop Activity 2.2.
manners and explain that friendliness, respect
Ask learners to copy the table on page 23
and caring are three universal values.
and complete the activity as homework.

Lesson 4 Article 45
Start the lesson by discussing the dilemmas All citizens have the right to participate in
depicted in the pictures on pagse 24 and 25. the government of the country, whether
Then spend the remainder of the lesson directly or through freely chosen representatives
asking learners to act out the role play of in accordance with the law.
Activity 2.3. All citizens have the right of equal access
Ask learners to complete the entrepreneurial to public service in accordance with their
self-assessment as homework. competence and abilities.
Article 46
Lesson 5 Every citizen has the duty to relate to other
Read through the section on personal persons without discrimination and to
development and discuss that all people can maintain relations conducive to safeguarding,
benefit from mentorship. Ask learners to promoting and reinforcing mutual respect,
read through the steps for identifying and solidarity and tolerance.
finding a mentor. Then set this task as
Article 47
homework.
All citizens have the duty to participate,
through work, in the development of the
Lesson 6
country; to safeguard peace, democracy, social
Discuss and provide examples of networking. justice and equality and to participate in the
Next read the case study ‘Mentorship helps defense of the motherland.
create successful fashion brand’ and complete The law shall organize national service,
the questions. whether civil or military.
Article 48
Lesson 7
In all circumstances, every citizen, whether
Discuss how the world has changed throughout civilian or military, has the duty to respect
the past generations and how diverse the the Constitution, other laws and regulations
world is today. Ask learners to identify of the country.
diversity in their community. This can be Every citizen has the right to defy orders
people with a different religion, culture, received from his or her superior authority
language or other characteristic. Discuss the if the orders constitute a serious and manifest
importance of respecting personal choices. violation of human rights and public freedoms.
Divide into groups and complete Activity
2.4. Article 49
Every citizen is entitled to a healthy and
If you have access to the Internet, research satisfying environment.
the constitution of Rwanda. Print out relevant
Every person has the duty to protect,
sections. If you do not have access to the
safeguard and promote the environment.
Internet, refer to Chapter 2 – the rights and The State shall protect the environment.
duties of citizens Articles 45–51:
The law determines the modalities for
protecting, safeguarding and promoting the
environment.

Article 50 own experiences of working towards and/
Every citizen has the right to activities that or reaching a goal.)
promote national culture. 3. Learners’ own answers. Can include
There is hereby established the Rwanda technology, travel, import and export,
Academy of Language and Culture. etc.
The law shall determine its functions, Consolidation
organization and operation. 1. What is meant by networking? Give an
example.
Article 51
2. Why is it important to develop desirable
The State has the duty to safeguard and to business ethics?
promote positive values based on cultural
3. Etienne is practical and good at making
traditions and practices so long as they do things. Lucy is friendly and enjoys being
not conflict with human rights, public order with people. Explain why these two
and good morals. The State equally has the different people can create a successful
duty to preserve the national cultural heritage, business.
as well as genocide memorials and sites.
Answers
1. A network is a group of people that help
Lesson 8 each other. (Learners must include own
Start the lesson by discussing the diverse examples.)
and unique skills of learners in 2. Business ethics are important for the
Activity 2.5. Then divide into groups. Ask long-term success of a business. A business
learners to produce the puzzle pieces for owner that does not show loyalty or
Activity 2.6. Complete the puzzles and consideration for others is unlikely to
hang these on the wall. End the lesson by succeed in the long run.
discussing and reading through the 3. Etienne can make the products and Lucy
assessment on page 31. can sell them. Two different people can
combine their strengths to make a successful
9. Support for learners with business.
learning difficulties
Remedial 10. Extension learning
1. What are good manners?
1. What is the role of a mentor in lifelong
2. What does it mean to be self-reliant? Give
learning?
an example from your own life.
3. List one difference between the way that 2. Why are creativity and innovation
you live today and the way your important skills for an entrepreneur?
grandparents lived when they were young. 3. Why is diversity important in running a
business?
Answers
1. Good manners are something that you Answers
show every day to make a good impression 1. A mentor can assist with developing values
on others and to feel good about yourself. such as intelligence, self-awareness,
prudence and commitment by sharing
2. A self-reliant person works towards goals
his or her own experiences and by offering
without being told. (Learners must include
guidance.

2. The business world is competitive, so to for use as formative assessment as their
succeed an entrepreneur must develop purpose is to teach rather than to award
business ideas that are creative and marks. Formative assessment also serves to
innovative. alert teachers to gaps in learners’ knowledge.
3. Different people bring unique skills to a Suggested formative assessment: Activities
business. In order to succeed, a business 2.1 to 2.6, as well as Exercises 2.1 to 2.3.
needs to draw on many different skills and
a diverse workforce brings different values, Summative assessment
skills and strengths to a business. This assessment is formal and should ideally
be done under examination circumstances,
11. Assessment with each learner working individually. The
Assessment of learners can be through result of a summative test provides a score
formative and summative assessment. than can be used to determine whether
Summative assessment usually occurs at the learners have achieved the desired outcomes.
end of every term, as well as in the final The self-assessment on page 31 can be
examination. used as summative assessment.
Use the following or a similar rubric to
Formative assessment assess an extended text out of 20:
Any of the exercises in the unit are suitable
Content (12) 9–12 5–8 1–4

the general to the from the general to the from the general to
particular. Content parti-cular. Content the particular. Content
topic. topic.
Language (8) 7–8 3–6 1–2
to understand and
incorrect.

assess an oral presentation out of 20:
Content (12) 9-12 5-8 1-4

The text is logically The text is sometimes There is almost no
arranged. The sentences logically arranged. logical arrangement in
are meaningful in their The sentences are the text. There is little
context. Content reveals sometimes flawed. pattern. Content reveals
understanding of the Content reveals some little understanding of
topic. understanding of the the topic.
topic.
Language (8) 7–8 3–6 1–2
12. Suggested answers Case study activity (SB page 22)

1. Apartheid was a discriminative system
Introductory activity (SB page 18) based on racial segregation.
This is an oral activity where learners are 2. He was sent to prison.
encouraged to present individual ideas. 3. The government asked him to stop
people from protesting as this caused
unrest in South Africa.
Case study activity (SB page 20) 4. He refused because the government
1. Wangari Maathai was an wanted to continue with the apartheid
environmental and political leader in system. He was loyal to his cause and
Kenya therefore wanted to continue fighting
2. She discovered that it was hard for the discriminatory system.
farmers to grow crops because the 5. Nelson Mandela was loyal to his
fertile layer of soil had eroded. cause. He had dignity and integrity.
3. She planted trees. This reduced 6. Answers will vary according to
erosion. learners’ ideas.
4. She was intelligent as she was able to
find a solution to the problem. Activity 2.2 (SB page 23)
She was also committed to her
community as she was dedicated to This is a group discussion. Learners
improving the quality of life. should be able to link personal qualities
to the personal, social, emotional and
economic well-being of a person.
This is a class discussion. Answers will Exercise 2.1 (SB page 23)
vary according to learners’ ideas.
Allow learners to describe their strengths
and weaknesses in their own words.

This is a role-play scenario. Class discussion. Allow learners to
present their own ideas.
Exercise 2.2 (SB pages 26–27)

This is a self-assessment. Allow learners Activity 2.6 (SB page 30)
to complete the self-assessment by Classroom activity. Hang up completed
ranking each question. posters on the classroom wall.
Exercise 2.3 (SB page 27) Self-asessment (SB page 31)

Allow learners to present their ideas for 1. a) Answers will vary. Learners can
finding and selecting a mentor. refer to improved soil quality
and reduced erosion.
b) Answers will vary. Learners can
Case study activity (SB page 28) refer to the many years that
1. Desirable personal values, skills and Mandela spent in prison where he
strengths include: good manners, sacrificed his own freedom.
friendliness, respect, caring, 2. Allow learners’ own answers. They
intelligence, prudence, commitment, should highlight that an
creativity, innovation, self-reliance, entrepreneurial self-assessment is a
loyalty, honesty, dignity, integrity. tool that allows them to identify
2. Learners can suggest skills, values and strengths and weaknesses.
strengths. 3. Answers will vary. Learners should
3. Answers may vary. Examples include point to the benefits of diversity in
loyalty, integrity, treating others with the workplace.
dignity. 4. Answers will vary. Learners can use
examples from their own
communities.
1. Learners can paraphrase Chapter 2,
Articles 45–51.
2. Learners can paraphrase (or copy)
Article 51:
‘The State has the duty to safeguard
and to promote positive values based
on cultural traditions and practices so
long as they do not conflict with
human rights, public order and good
morals. The State equally has the duty
to preserve the national cultural
heritage as well as genocide
memorials and sites.’

1
Sub-topic area: Work in socio-economic development
UNIT 3 Work in the society (Student’s Book pages: 32–44)
Key unit competence: To be able to analyse the value of different work in the society
Learning objectives

• Explain meaning and different types • Distinguish the different types of work • Take part in various work in the
of work in their localities society
• Identify the different myths and • Analyse how myths and beliefs affect • Promote positive beliefs and
beliefs about work work values about work
• Explain the dignity and value of • Describe the value of work (person
work and society)
1. Background notes 2. Key vocabulary

In this unit, you will discuss the many classifying work, physical work, mental
different myths and beliefs associated with work, agriculture, manufacture, trading,
work. Please ensure that this topic is dealt import and export, service, myths and
with sensitively as many learners may beliefs about work, dignity and value of
have relatives that work in sectors that are work, delivering a presentation
considered inferior. Remember to reiterate
that a myth is not a proven fact and that 3. Competences practised
it is up to all of us to dispel myths when • Literacy – reading case studies,
they are untrue. If time allows, arrange for expressing ideas through written text,
the learners to watch an episode of communicating ideas through speaking,
MythBusters, a popular science television listening for understanding.
programme where popular myths are • ICT and digital competences –
either dispelled (‘busted’) or proved to be investigating Rwandan businesses
true. through social media such as twitter and
The learners will spend a day on ‘job Facebook and other sites on the Internet.
shadow’. If possible, arrange for a day when • Citizenship and national identity –
they are permitted to spend the day away fostering national consciousness by
from school. Each learner needs to apply investigating different types of
formally for job shadowing with their businesses in Rwanda, understanding
prospective employers, so draft a cover the historical and cultural roots of
letter that can accompany their request. Rwandan society and how the local
infrastructure functions in relation to
the global environment.

• Entrepreneurship and business 5. Classroom organisation
development – applying entrepreneurial Whole class: This format is used to discuss
attitudes and approaches to challenges issues in a class discussion and when
and opportunities in school and in life, learners report their findings orally on a
risk taking in business ventures and in topic to the class as a whole. Allow time
other initiatives. for learners to comment after each
• Lifelong learning – exploiting all presentation.
opportunities available to improve on In this unit, the following activities are
knowledge and skills. suited to whole class participation:
• Critical thinking – thinking reflectively, • Activity 3.2 (SB p 37)
broadly and logically about challenges • Activity 3.4 (SB p 39)
encountered in all situations, thinking Groups: Arrange the tables in the classroom
imaginatively and evaluating ideas in a so that a smaller group of between four and
meaningful way before arriving at a six learners can work together. This format
conclusion. is used for learners to research topics and
• Creativity and innovation – responding provide either oral or written feedback.
creatively to the variety of challenges Often feedback is done by a representative
encountered in life, taking initiative to to the whole class.
explore challenges and ideas in order to During group work the role of the
construct new concepts, generate teacher is to ensure that the required
original ideas and apply them in discussion is taking place in the group by
learning situations. moving among the groups and listening
• Research and problem solving – being to and commenting on what they are
resourceful in finding answers to saying.
questions and solutions to problems. In this unit, the following activities are
• Communication skills in language suitable for group participation:
subjects and other subjects – • Activity 3.1 (SB p 34)
communicating ideas and information • Activity 3.3 (SB p 38)
confidently and effectively through Pairs: Learners typically work with the
speaking and writing, using oral and person sitting next to them. Pairs are
written language to discuss, argue and useful for peer assessment.
debate a variety of themes in a logical In this unit, the following activities are
and appealing manner, developing and suited to pair participation:
communicating messages and speech • Case study activity (SB p 36)
appropriate to the target recipient or • Activity 3.5 (SB p 40)
audience. Individual: Activities assigned for
homework are typically individual.
4. Cross-cutting issues Reading and writing activities are useful
• Environment and sustainability – for assessing the learner’s mastery of the
discussing the need for a sustainable work.
future in Rwanda, ensuring that we use In this unit, the following activities are
resources responsibly. suited to individual assessment:
• Gender – discussing myths and beliefs in • Introductory activity (SB p 33)
the workplace relating to gender. • Activity 3.4 (SB p 39)
• Inclusive education – discussing myths • Exercise 3.1 (SB p 37)
and beliefs in the workplace. • Exercise 3.2 (SB p 41)
UNIT 3 Work in the society 19

• Exercise 3.3 (SB p 42) Read the case study ‘Kigali retail shop is
• Activity 3.6 (SB p 43) busy as a bee’ and complete the questions.
• Self-assessment at the end of the unit. Lastly, complete Activity 3.2 and assign
Exercise 3.1 on page 37 as homework.
Teaching materials
Read through the case studies in the
Student’s Book, as well as journals on Lesson 3
business and management, research Allow time for learners to present their
Rwandan businesses on the Internet, maps from the homework activity.
consult dictionaries and other reference Discuss myths and beliefs about work
books, contact local entrepreneurs and and encourage learners to provide their
other resource persons. own myths and beliefs. Allow time for
learners to develop the theatre production
7. Before you start of Activity 3.3.
In this unit, learners will investigate the
work environment in Rwanda and
beyond. Display the poster produced in Lesson 4
the classroom. Let learners present their theatre
productions (Activity 3.3).
8. Teaching steps (9 periods)
Lesson 5
Lesson 1 Discuss positive and negative beliefs about
Start by asking each learner to tell the work. Complete Activity 3.4 in a class
class what work their parents do. Then discussion.
introduce the Introductory activity. Ask learners to team up with a partner.
Learners can begin the activity in the Complete Activity 3.5 and discuss the
classroom and complete the poster at answers in class.
home. Read through the steps of ‘How to do a
presentation’ and ‘How to deliver a
presentation’ and assign the homework
Lesson 2 activity.
Allow time for learners to present their
posters and findings.
Then discuss the history of work in the Lesson 6
local community and explain how Allow learners to present their oral
Rwanda has changed during the past one presentations (Exercise 3.2).
hundred years. Explain the classification
of physical and mental work and ask
learners to complete Activity 3.1. Lesson 7
Discuss different types of work and Discuss the dignity and value of work and
identify agriculture, manufacture, trading then assign Exercise 3.3 as homework.
and service businesses in the local Read the case study ‘A simple flower can
community. change the world’ and assign the
questions as homework.

Lesson 8 Answers
If possible, set aside a day for job 1. manufacture, agriculture, trading, service
shadowing (Activity 3.6). If this is not 2. A service business sells a person’s time
possible, then arrange for learners to and knowledge. Learners’ examples can
complete job shadowing during an include banking, medical care, Internet
afternoon or on a Saturday morning. As and computer services, transport and
an alternative, invite local artisans or tourism.
business people to share their daily 3. Farming is important for Rwanda
routines with the class. because we grow food for our own
families and because we grow crops
that are exported to other countries.
Lesson 9
Allow one lesson for presentations by 10. Extension learning
learners of their job-shadowing experiences. 1. Why are wholesale traders located in
Set the self-assessment as homework. towns?
2. What is better for Rwanda’s economy,
9. Support for learners with import or export?
learning difficulties 3. How do you think we can change
Remedial myths and beliefs about work?
1. What is physical work? Give an example.
2. What is export? List one product that we Answers
export from Rwanda to other countries. 1. A wholesale trader needs to be near roads
3. What is the difference between a cash and other infrastructure so that they can
crop and subsistence farming? transport their items to the stores.
2. Export is better for Rwanda’s economy
Answers as this means that we sell products
1. Physical work means using your body made in Rwanda to other countries.
to do the work. Learners’ examples can This means more work for Rwandans
include cooking, carrying water, laying and more foreign currency.
bricks, etc. 3. Answers will vary, but learners should
2. Export means to sell products made in note that education is an important
Rwanda to other countries. Learners’ tool for changing perceptions.
examples can include tea, coffee,
pyrethrum, etc. 11. Assessment
3. A cash crop is any crop that a farmer Assessment of learners can be through
plants to sell. A subsistence farmer formative and summative assessment.
plants crops to feed his or her family. Summative assessment usually occurs at
the end of every term, as well as in the
Consolidation final examination.
1. Classify the following types of work: a
factory that produces clothes, a farm Formative assessment
that raises pigs, a shop that sells fruits, Any of the exercises in the unit are suitable
a hairdresser for use as formative assessment as their
2. What does a service business sell? Give purpose is to teach rather than to award
an example of a service business. marks. Formative assessment also serves to
3. Why is farming important for Rwanda? alert teachers to gaps in learners’ knowledge.

Suggested formative assessment individually. The result of a summative
Activities 3.1 to 3.6, as well as homework test provides a score than can be used to
activities. determine whether learners have achieved
the desired outcomes.
Summative assessment The self-assessment on page 41 can be
This assessment is formal and should used as summative assessment.
ideally be done under examination Use the following or a similar rubric to
circumstances, with each learner working assess an extended text out of 20:
Content (12) 9–12 5–8 1–4

topic. topic.
Language (8) 7–8 3–6 1–2
to understand and
incorrect.
Content (12) 9–12 5–8 1–4

topic. topic.
Language (8) 7–8 3–6 1–2

12. Suggested answers
Introductory activity (SB page 33)
This is a theatre production. Allow
Answers will vary. Display the posters in learners to present their shows for the
the classroom. class or the school.
Answers will vary. Learners should list 1. Answers will vary. Learners should
examples of both mental and physical explain that a stereotype is an idea or
work. belief that is widespread, but often
not true.
2. Allow learners to present their own
ideas.
1. Inzuki Design is a retail business and 3. Statement 1: companies outside
is therefore located in the centre of a Rwanda, Statement 2: people in the
town where there are many potential city, Statement 3: men, Statement 4:
customers. older people.
2. Online trading means selling products 4. Allow learners to present their own
via websites on the Internet. ideas. Answers should highlight that a
3. Learners can suggest locations at stereotype often presents specific
shopping malls, busy streets, larger people in a negative light.
cities or in cities in East Africa and
beyond.
4. To export means that products made Activity 3.5 (SB page 40)
in Rwanda are sold in other countries. 1. Business is the last resort when
education fails.
2. Entrepreneurs are rich because they
cheat.
1. A tour guide provides a safe route that 3. Housework is only for women.
tourists can follow. The guide can also
assist tourists who are tired or require
assistance. Exercise 3.2 (SB page 41)
2. The fisherman provides tourists with Learners will present their own ideas.
a safe experience on Lake Kivu. Assess the presentation using the
3. The guide sells his knowledge of the assessment rubric.
history of Rwanda and the genocide.

1. Workers must receive minimum pay,
Learners will present a map with their males and females must be treated
answers. equally, workers must not work more
than forty hours per week. The rules all
ensure that workers are not exploited.
2. Learners will present their own
answers in an essay.

Case study activity (SB page 43) Self-assessment (SB page 44)
1. It is a chemical that is extracted from 1. a) Étainerie y’l HUYE is a
dried flower heads and then used to manufacturing business.
produce an insecticide. b) Artisans use both mental and
2. Farmers export pyrethrum to the USA physical work. Mental work
and other foreign markets. includes design of jewellery and
3. Dried flower heads physical work involves creating
jewellery out of tin.
2. a) The author’s writing is mental
Activity 3.6 (SB page 43) work; printing and distributing
This activity involves job shadowing. the book is physical work.
Ensure that learners are given an b) Mining tin is physical work.
opportunity to follow a professional Engineers that ensure safe and
person for a day’s work. The efficient operations do mental
presentations should reflect their work.
experiences at the workplace. c) Pumping out methane gas is
physical work. Engineers that
ensure safe and efficient
operations do mental work.
3. a–b) Answers will vary. Learners
should highlight the need for
each job by showing the results
of not completing the job for a
year.
c) Answers will vary. Rules can
include minimum wages, working
conditions such as working hours,
maternity leave, etc.

TOPIC AREA Business activity
2
Sub-topic area: Concept of business activities
UNIT 4 Concepts of needs, work, wants, goods and services
Key unit competence: To be able to make rational consumptions decisions based on ones needs
Learning objectives

• Explain the concept of need, • Prioritise needs basing primary and • Make rational consumption for
scarcity, opportunity cost, secondary needs the competing daily needs.
consumption, goods and services • Evaluate different types of goods • Make responsible decisions while
• Classify needs according to Primary/ • Relate the concept of need, want, using while satisfying own needs
basic and secondary needs scarcity, opportunity cost, goods and • Advocate for the proper
• Identify the importance of making services to the unlimited human wants use of scarce resources and
a choice where there are scarce sustainability of resources
resources • Show concern for irrational
• Explain the factors that influence consumption of goods and
the consumption of goods and services
services
1. Background notes and services, income, tastes and preferences,

In this unit, learners will be introduced to culture, social structure, fashion, expectation
concepts in economics. This subject introduces
many new ideas and concepts so ensure that
3. Competences practised
you spend sufficient time on this unit. • Literacy – reading case studies, expressing
ideas through written text, communicating
2. Key vocabulary ideas through speaking, listening for
economics, primary needs, secondary needs, understanding.
basic economic problem, scarcity, opportunity • ICT and digital competences – making
cost, goods and services, rational and irrational presentations on PowerPoint and
consumption of goods and services, sustainable investigating the economy of Rwanda
use of scarce resources, economic goods and using sites on the Internet.
free goods, substitute goods and complementary
goods, durable goods, perishable goods,
national consciousness by investigating
processing food, biodegradable and
the economy of Rwanda, understanding
non-biodegradable goods, waste management,
the historical and cultural roots of Rwandan
factors influencing consumption of goods
society and how the local infrastructure
UNIT 4 Concepts of needs, work, wants, goods and services 25

functions in relations to the global 5. Classroom organisation
environment. Whole class: This format is used to discuss
• Entrepreneurship and business development issues in a class discussion and when learners
– applying entrepreneurial attitudes and report their findings orally on a topic to the
approaches to challenges and opportunities class as a whole. Allow time for learners to
in school and in life, risk-taking in business comment after each presentation.
ventures and in other initiatives. In this unit, the following activities are
• Lifelong learning – exploiting all suited to whole class participation:
opportunities available to improve on • Introductory activity (SB p 46)
knowledge and skills.
• Critical thinking – think reflectively, broadly
and logically about challenges encountered
in all situations, think imaginatively and • Activity 4.7 (SB p 61).
evaluate ideas in a meaningful way before Groups: Arrange the tables in the classroom
arriving at a conclusion. so that a smaller group of between four and
• Creativity and innovation – respond six learners can work together. This format
creatively to the variety of challenges is used for learners to research topics and
encountered in life, take initiative to explore provide either oral or written feedback. Often
challenges and ideas in order to construct feedback is done by a representative to the
new concepts, generate original ideas and whole class.
apply them in learning situations. During group work the role of the teacher
• Research and problem solving – be resourceful is to ensure that the required discussion is
in finding answers to questions and solutions taking place in the group, by moving among
to problems. the groups and listening to and commenting
on what they are saying.
• Communication skills in language subjects
and other subjects – communicating ideas In this unit, the following activities are
and information confidently and effectively suited to group participation:
through speaking and writing, using oral • Activity 4.4 (SB p 53)
and written language to discuss, argue and
debate a variety of themes in a logical and
appealing manner, developing and Pairs: Learners typically work with the person
communicating messages and speech sitting next to them. Pairs are useful for peer
appropriate to the target recipient or assessment.
audience. In this unit, the following activities are
suited to pair participation:
4. Cross-cutting issues
• Environment and sustainability –
understanding the impact of sustainability
on a growing economy. • Activity 4.5 (SB p 58).
• Financial education – understanding the Individual: Activities assigned for homework
role of financial education in economics. are typically individual. Reading and writing
26 TOPIC AREA 2 Business activity

activities are useful for assessing the learner’s resources of Ishuri Island – land and labour.
mastery of the work. Ask learners to make sure that they cater for
all needs. They need to allocate land and
labour for farming (food), shelter, education
suited to individual assessment: (a school) and cotton fields to produce
• Exercise 4.1 (SB p 49) clothing.
• Exercise 4.2 (SB p 50) Read through and assign the homework
• Case study activity (SB p 54) activity.
• Self-assessment at the end of the unit. Lesson 3
Introduce the concept of opportunity costs.
6. Teaching materials Then use the choices made on Ishuri Island
Research relevant topics on economics on to describe the opportunity cost of each
the Internet, consult dictionaries and other choice.
reference books, create fictional products Assign Exercise 4.2 on page 50 as homework.
and money for role-play.
Lesson 4
7. Before you start
Explain what is meant by goods and
In this unit, you will hold an imaginary
services. Ask learners to complete
market day. Design and print ‘money’ for
Activity 4.2. Then discuss the
an imaginary economy.
consumption of goods and services and
8. Teaching steps (9 periods) read through Activity 4.3.
Lesson 1 Lesson 5
Start with the Introductory activity and list Spend a lesson at the imaginary market day
the primary and secondary needs that learners of Activity 4.3.
suggest on the board. Explain the subject of
economics and how it ties in with Lesson 6
entrepreneurship, financial education and
Explain what is meant by irrational and
social studies. Then ask learners to complete
rational consumption of goods and services.
Activity 4.1.
Use the images of the forest as an example.
Provide additional examples and ask learners
Lesson 2
to ask the question ‘Can I do this forever?’
Start by introducing the basic economic at every example.
problem. Explain that a model is a useful Then divide into groups and complete
tool. You can use a remote island as the Activity 4.4.
model. (Activity 4.3 uses ‘Ishuri Island’.)
Draw an image of this island on the board Lesson 7
and add information to the island throughout
the nine lessons in economics. Explain to Discuss sustainable use of scarce resources.
the class that they are the sole inhabitants Read the case study ‘Cooperatives can
on the island and that there is no contact increase food production’ and complete
with other islands. the questions.
Explain the concept of scarcity. Draw the Then discuss different types of goods. Ask
learners if they can identify any other free

goods and highlight that, in a modern society, Consolidation
we need to work with economic goods. 1. Explain the difference between a primary
Discuss examples of substitute goods and need and a secondary need.
complementary goods. 2. Explain why time is a scarce resource
3. What is meant by sustainability?
Lesson 8 Answers
1. A primary need is a product or service
Start by introducing durable and perishable that we cannot do without, for example
goods. Then complete Activity 4.5. Read food, clothing, shelter and health care.
through the case study ‘The importance of A secondary need is something that is
processing food’ and complete the questions. not necessary but that we would like to
Discuss the difference between biodegradable have, for example electronics or designer
and non-biodegradable goods. Ask learners clothes.
for ideas to manage waste and then complete 2. Time is a scarce resource because we only
the questions. have enough time to do some of the things
that we want to do. For example, we can
either study or go to a party.
Lesson 9 3. Sustainability means to use natural
Start the lesson by discussing the factors that resources so that they are not damaged
influence consumption of goods and services. or permanently depleted.
Complete Activity 4.7 and assign the homework
activity. 10. Extension learning
1. Why do you think that we study economics?
The self-assessment can be used for formal
assessment. 2. Your family only has enough money to
either pay for your college education or
9. Support for learners with start a new business. Explain what is
learning difficulties meant by opportunity cost and list the
Remedial opportunity cost of each decision.
1. What is a primary need? 3. Explain why cutting down the forests in
2. What does an economist study? Rwanda is irrational consumption.
3. What is the difference between a free
good and an economic good? Give an Answers
example of each. 1. Learners’ answers should include our
desire to understand the world, make the
Answers most out of scarce resources and grow
1. A primary need is a good or service that our economies.
we need, for example food, clothing, 2. Opportunity cost is the cost of a choice. If
shelter and health care. the family pays for a college education then
2. An economist studies economics. the opportunity cost is the ability to start
3. A free good does not cost any money. An a new business. If the family starts a new
example is air. An economic good costs business, then the opportunity cost is the
money. Learners’ examples can include college education.
food, clothes, electronics, etc.
3. When we cut down our forests without
replanting we are depleting a resource.

This means that we will not have this marks. Formative assessment also serves to
resource in the future. We will therefore alert teachers to gaps in learners’ knowledge.
not have firewood or other resources from Suggested formative assessment: Activities
our forests in the future. 4.1 to 4.7, as well as homework activities.

examination. that can be used to determine whether
learners have achieved the desired outcomes.
Formative assessment The self-assessment on page 63 can be
Any of the exercises in the unit are suitable used as summative assessment.
for use as formative assessment as their Use the following or a similar rubric to
purpose is to teach rather than to award assess an extended text out of 20:
Content (12) 9–12 5–8 1–4

topic. topic.
Language (8) 7–8 3–6 1–2
to understand and
incorrect.

Content (12) 9–12 5–8 1–4

topic. topic.
Language (8) 7–8 3–6 1–2
12. Suggested answers Exercise 4.1 (SB page 49)

1–3 Answers will vary. Learners should
Introductory activity (SB page 46) rank resources, starting with those
Answers will vary. Learners should make that fill primary needs.
use of images on page 42. Write the
answers on the board. Exercise 4.2 (SB page 50)
1. a) Answers may vary. Learners can
Activity 4.1 (SB page 48) show that a family needs to forego
1. Answers will vary. Learners should other needs such as entertainment,
mention both primary and secondary electronic equipment, a car and so
needs. on.
2. Learners should point out the b) Answers will vary. Learners can
different needs of children, teenagers, show that building a new school
adults and older people. means not investing in an
3. Answers will vary. Learners should industrial area or in roads.
highlight different needs based on c) Answers will vary. Learners can
different circumstances. highlight that the government
4. Answers will vary. Learners should cannot invest in schools, hospitals
highlight that many electronic needs or building a new airport.
did not exist when their grandparents
were young. Activity 4.2 (SB page 50)
5. Answers will vary. Learners should
highlight how different climates and Learners will present a list with their
economic circumstances influence answers.
secondary needs.

Activity 4.3 (SB page 51) Case study activity (SB page 58)
This is a market day where learners use a 1. Primary need, as it was used to
fictional island to set up an economy. preserve food. Without salt, people
Allow at least one lesson for this activity would not have had sufficient food
and discuss the scenario in the following during the winter.
lesson. 2. Learners can use examples from their
own lives. Preservation includes
drying, canning, freezing, heating,
Activity 4.4 (SB page 53) preserving using sugar or salt,
1. Answers will vary. Learners use cooling, smoking, pickling.
examples from their own 3. Learners can use examples from
communities or from research on the current conflicts.
Internet.

Case study activity (SB page 54) 1. Answers will vary. Biodegradable
1. a) Capital, labour, time products include food scraps.
b) Learners will provide their own Non-biodegradable items include
suggestions. plastic packaging, containers,
2. a) Learners should highlight that a electronic waste and batteries.
national park brings in tourism and 2. Display the posters in the classroom.
thus foreign currency.
b) Learners will present their own
answers. Activity 4.7 (SB page 61)
c) Learners will present their own This is a class discussion. Allow learners
answers. to present their own ideas.
Allow learners time to present their
presentations. Use the rubric to assess
each poster or oral presentation. Exercise 4.3 (SB page 62)
1. The consumption of the new style of
braid changed as it became
Activity 4.5 (SB page 58) fashionable.
Learners will present their own ideas. 2. The consumption of Christmas cards
Share the lists in class. changed due to culture. As Christmas
approaches, more people buy cards.
3. The consumption of mobile phones
changed as expectations changed. As
the government invests in
infrastructure, consumers feel more
confident about investing in new
technology that can help to grow the
economy.

Self-assessment (SB page 63) families from sales of services to
1. a) Primary need: products and the tourism industry rather
services that we cannot do than from developing the land
without for farming.
Secondary need: products or b) Learners’ own answers.
services that we would like to have Opportunity costs include not
b) Learners can provide suggestions developing farm land or industrial
such as not going for a meal at a land.
restaurant, not going to a movie,
etc. Formal assessment (SB page 64)
c) Learners can select an opportunity
cost that matches the cost of a Section A
necklace. 1. Mark Zuckerberg is an entrepreneur
2. a) A scarce resource is any resource because he had a good idea that
that we need in order to fulfil solved a problem (OR Mark
wants and needs. The resource Zuckerberg saw that learners wanted
is scarce because we have to network and he invented a product
unlimited needs. We need to that could allow them to do this). (2)
make choices when using scarce 2. Mark Zuckerberg is innovative and
resources. Examples include creative because he invented a new
labour, capital, time and land. method for networking. (2)
b) When we use a scarce resource we 3. Online networking is a secondary
need to make a choice. The cost of need. A primary need is a product or
this choice is called an service that we cannot do without
opportunity cost. whereas a secondary need is
3. a) Learners can rank the items as something that we would like to have
follows: – such as the ability to share updates
Primary needs – rice, cassava, and pictures with our friends. (4)
blanket, school shoes, notebook 4. Snapchat and Instagram are
(for homework), pen substitutes for Facebook because they
Secondary needs – cell phone, offer a similar service. Users can
sunglasses, leather jacket share information and photos on
b) Complementary goods: pen and these online networks in the same
notebook way that they do on Facebook. (2)
c) Substitute goods – learners may 5. a) Natural resources, human
provide own suggestions. For resources and capital resources (3)
example, a suit can be a substitute b) The employees needed skills and
for a leather jacket. knowledge such as IT skills,
4. a) Learners can provide own creativity and innovation (allow
answers. They should point out learners’ answers as long as they
that local communities must are justified). (3)
benefit from tourism initiatives 6. Allow learners’ answers – they should
so that they can support their note that Facebook can make use of
private information in an
inappropriate manner. (4)

Section B good salesperson. Another employee
Allow learners’ answers. Below are may be good with numbers, making
examples of suitable answers: him or her suited for managing
1. Diversity is anything that makes finances.(5)
people different. It can refer to 4. We can teach respect for personal
ethnicity, gender, age, national origin, choice and diversity through formal
disability, education and religion. (5) education at school and through
2. In the past, most people did not community leaders. We will also
travel far and only knew people from teach respect through our own
their own culture. Diversity is more actions. When we show younger
important today because we need to Rwandans how to work with people
interact with people that are different that are different to ourselves, we set
to us. They can be from different an example that they can follow. (5)
communities or from different
countries. Our world has become ‘a Section C
global village’. (5) Learners’ own answers. Give marks for a
3. Each employee has unique personal development plan that shows insight
and business skills that can help the into learning areas and skills
business. One employee, for development solutions. (10)
example, is friendly and enjoys being
with people. This makes him or her a Total marks: 50

TOPIC AREA Financial information and decision making
3
Sub-topic area: Managing finances
UNIT 5 Financial awareness (Student’s Book pages: 66–84)
Key unit competence: To be able to access finance and make financial decisions
Learning objectives

• Explain the meaning of finance, • Describe the various ways of getting • Choose best ways of using money
saving, borrowing and debt money to use to buy desired items • Save for future needs
management • Analyse financial needs effectively • Make with confidence financial
• Identify the various sources and • Develop saving goals plans for the future
purpose of business finance • Analyse different terms and conditions • Use properly money at their
• Identify terms and conditions from involved when borrowing disposal
a loan contract • Determine ways to decrease expenses • Use properly debit and credit
• Explain the importance of saving through reuse, recycling, reduction cards
• Describe risks associated with debt and repair
• Explain the different ways of • Develop strategies to keep out of debt
reducing expenses • Use debit and credit cards to manage
funds
1. Background notes 3. Competences practised

In this unit, learners are introduced to • Literacy – reading case studies, expressing
financial information and decision making. ideas through written text, communicating
This subject includes many new concepts ideas through speaking, listening for
and terms. understanding.
• Numeracy – computing accurately using
2. Key vocabulary the four mathematical operations,
financial management, budget, saving, manipulating numbers, using relationships
personal and business finance, personal to solve problems related to everyday
savings, loans, shareholder, debt, equity, activities like commercial context and
grant, trade credit, microlender, collective financial management.
saving scheme, borrowing, interest, commercial • ICT and digital competences – investigating
banks, investment banks, current account, commercial banks and the Rwanda Revenue
collateral, managing debt, record keeping, Authority (RRA) using the Internet.
debit and credit cards, Rwanda Revenue • Citizenship and national identity – fostering
Authority (RRA) national consciousness by investigating
34 TOPIC AREA 3 Financial information and decision making

commercial banks, investment banks and 4. Cross-cutting issues
the role of the Rwanda Revenue Authority • Gender – using examples of both male and
(RRA). female entrepreneurs.
• Entrepreneurship and business development • Financial education – improving the
– applying entrepreneurial attitudes and financial capability of Rwandans, providing
approaches to challenges and opportunities tools for sound money-management
in school and in life, risk-taking in business practices on earnings, spending, saving,
ventures and in other initiatives. borrowing and investing, encouraging
financial behaviours that enhance learners’
• Lifelong learning – exploiting all overall economic welfare.
opportunities available to improve on 5. Classroom organisation
• Critical thinking – think reflectively, broadly issues in a class discussion and when learners
and logically about challenges encountered report their findings orally on a topic to the
in all situations, think imaginatively and class as a whole. Allow time for learners to
evaluate ideas in a meaningful way before comment after each presentation.
arriving at a conclusion. In this unit, the following activity is suited
• Creativity and innovation – respond to whole class participation:
creatively to the variety of challenges • Activity 5.7 (SB p 80).
encountered in life, take initiative to explore
Groups: Arrange the tables in the classroom
challenges and ideas in order to construct
so that a smaller group of between four and
new concepts, generate original ideas and six learners can work together. This format
apply them in learning situations. is used for learners to research topics and
• Research and problem solving – be resourceful provide either oral or written feedback. Often
in finding answers to questions and solutions feedback is done by a representative to the
to problems. whole class.
• Communication skills in language subjects During group work the role of the teacher
is to ensure that the required discussion is
and other subjects – communicating ideas
taking place in the group, by moving among
and information confidently and effectively
the groups and listening to and commenting
through speaking and writing, using oral
debate a variety of themes in a logical and In this unit, the following activities are
appealing manner, developing and suited to group participation:
communicating messages and speech • Introductory activity (SB p 67)
appropriate to the target recipient or • Activity 5.1 (SB p 69)
audience.
• Cooperation – cooperating with others as
Pairs: Learners typically work with the person
a team in whatever tasks may be assigned,
demonstrating a sense of personal and assessment.
social responsibility and making ethical
decisions and judgments. In this unit, the following activities are suited
for pair participation:
UNIT 5 Financial awareness 35

• Activity 5.5 (SB p 77) Lesson 2
• Case study activity (SB p 79).
Start the lesson by asking learners to give
Individual: Activities assigned for homework
suggestions for definitions of personal and
are typically individual. Reading and writing
business finances and ask what they think
activities are useful for assessing the learner’s
the difference is. Then complete Activity 5.1
in groups and write the suggested answers
In this unit, the following activities are on the board.
suited to individual assessment: Explain how to use financial information
• Exercise 5.1 (SB p 70) to draw a pie chart. Set Exercise 5.1 as
• Activity 5.2 (SB p 71) homework.
• Exercise 5.3 (SB p 74) Lesson 3
• Activity 5.4 (SB p 76) Start the lesson by discussing the answers
• Self-assessment at the end of the unit. from the homework activity. Then introduce
business finance and the options for accessing
6. Teaching materials funds. Discuss that personal savings and
investments from friends and relatives are
Collect forms from banks and microlenders, equity, whereas loans are debt. Ask learners
credit and debit cards. to complete Activity 5.2 and discuss the
answers in class.
7. Before you start
As an introduction to studies in financial
management, discuss with the numeracy Lesson 4
teacher options for introducing financial
literacy in the mathematics classroom. Start by asking the class to list reasons to save
money. Write their ideas on the board. Then
8. Teaching steps (10 periods) list the four steps to saving money on the
board and explain each step.
Ask learners to complete their savings
Lesson 1
goals in Exercise 5.2 as homework. Read
Welcome learners to the topic of financial through Activity 5.3 and ask learners to
information and decision making and explain investigate the savings scheme and visit a
the importance of this subject in the context local bank before the next lesson.
of developing a sound financial future for
the individual and for Rwandan society.
Lesson 5
Introduce financial awareness by reading
through the Introductory activity. Divide Start the lesson by giving learners the
into groups and answer the questions. opportunity to present their findings from
End the lesson by discussing that finance Activity 5.3. At the end of the lesson discuss
means how we obtain, budget, save and the savings plans produced by learners in
spend money. Exercise 5. 2 (SB p 73).

Lesson 6 Lesson 10
Start the lesson by allowing learners to suggest Start by describing the difference between
reasons for why we need to borrow money. debit and credit cards. Bring examples of
Then discuss the different sources of business each to the class and discuss the information
finance. Note any commercial banks and on each card. Next, list the advantages and
microfinance companies in your community. disadvantages of each type and set Exercise
5.5 on page 83 and the self-assessment as
Set Exercise 5.3 on page 74 and Exercise 5.4
homework.
on page 75 as homework.
9. S
upport for learners with
Lesson 7 learning difficulties
Remedial
Discuss the answers to the homework activities. 1. What is finance?
Then discuss the terms and conditions that 2. List three different types of financial
apply when using banking services. Show institutions.
learners examples of identification that can 3. How does a PIN code make a debit card
be used to open an account. Arrange for a safer to use than cash?
visit to a local commercial bank. Ask learners
to collect application forms as per Activity Answers
5.4. 1. Finance means how we obtain, budget,
save and spend money.
2. commercial banks, investment banks,
Lesson 8
microfinance companies
Discuss and read the different terms and 3. You can only use the card if you have a
conditions from Activity 5.4 in class. Then PIN code.
discuss ways to manage debt and the
Consolidation
importance of saving. Ask learners to complete
Activity 5.5 with a partner. Allow a few 1. Explain why a new business usually needs
minutes for the pairs to complete the financing.
role-plays. 2. What is a collective savings scheme?
Next discuss options for managing money. 3. Give two reasons why you should separate
In pairs, discuss the presentation requirements your personal finances from business
from the case study. The learners must prepare finances.
this presentation for the following lesson.
Answers
Lastly, divide into groups and complete
1. The new business needs to buy or rent
Activity 5.6. Write the answers on the board.
buildings, raw materials and machinery.
Often the business owner does not have
Lesson 9 enough cash saved and therefore needs
financing.
Ask learners to present their presentations 2. Collective savings schemes are savings
from the case study. Then discuss why it is made by a group of people that pool
important to separate personal from business together their money.
finance. Complete Activity 5.7 and discuss 3. To pay correct taxes to Rwanda Revenue
the answers with the class. Authority (RRA). To see how well the

business is doing. (Allow any other should point out that it is often easier for
substantiated reasons.) people to obtain finance from microfinance
companies and that many people do not
10. Extension learning have the required collateral needed to
borrow money from a commercial bank.
1. Why is it not a good idea for an entrepreneur
to wait until he or she has saved all the
11. Assessment
money needed to open a business?
Assessment of learners can be through
2. Explain what is meant by a savings goal. formative and summative assessment.
Write an example of a savings goal. Summative assessment usually occurs at the
3. Microfinance companies charge greater end of every term, as well as in the final
interest than commercial banks. Why do examination.
you think that people borrow money
from microfinance companies when these Formative assessment
loans are more expensive? Any of the exercises in the unit are suitable
for use as formative assessment as their
Answers purpose is to teach rather than to award
marks. Formative assessment also serves to
1. Allow learners’ own motivation. Learners
alert teachers to gaps in learners’ knowledge.
can point out that it is not always possible
to wait as other entrepreneurs will take
5.1 to 5.8, as well as homework activities.
the opportunity. For example, if a new
shopping mall opens and the entrepreneur
Summative assessment
wants to rent a shop, the shopping centre
will not wait until the entrepreneur has This assessment is formal and should ideally
sufficient funds. be done under examination circumstances,
with each learner working individually. The
2. A savings goal means deciding what you
result of a summative test provides a score
want to save for and writing down this
than can be used to determine whether
goal. The learner must show that a savings
goal includes calculating how long it will
take to save and how much money they The self-assessment on page 84 can be
need to set aside every month. used as summative assessment.
3. Allow learners’ own motivation. Learners Use the following or a similar rubric to
assess an extended text out of 20:

Content (12) 9–12 5–8 1–4
topic. topic.
Language (8) 7–8 3–6 1–2
to understand and
incorrect.

Content (12) 9–12 5–8 1–4
The content The content There is almost no
is logically arranged. is sometimes logically logical arrangement in
The sentences are arranged. The sentences the content
meaningful in their are sometimes flawed. . There is little pattern.
context. Content reveals Content reveals some Content reveals little
understanding of the understanding of the understanding of the
topic. topic. topic.
Language (8) 7–8 3–6 1–2
12. Suggested answers 3. For example, it will be easier for

Mugisha to deliver his bread and this
Introductory activity (SB page 67) will also allow him to grow his
This is an oral activity where learners are business.
encouraged to present individual ideas. 4. For example, savings, borrowing from
1. For example, it is easier and faster for family or bank, offering shares in his
Ruti to get to school by cycling. business.
2. For example, savings, borrowing from 5. Machinery used in a business is
family, sharing the bicycle with a typically more expensive than tools
family member that pays half. needed in a home. A business often

needs more than one vehicle whereas Exercise 5.1 (SB page 70)
a family only needs one. Some 1. Housing
businesses need large office space, a 2. Allow learners’ ideas. For example:
factory or restaurant. These learner loan, a vehicle, a tv, furniture.
buildingsare more costly than a 3. Allow learners’ ideas. Learners should
family home. A business needs to pay highlight that Ngoga is a young
wages and salaries to staff whereas a person who may be looking at
family only needs to pay for food, investing in his future by educating
clothes, etc. for family members. himself or buying a home. Savings are
6. Examples include: transport, a house therefore more important than
(a home vs. business premises), clothes.
electricity, water, telephone.
7. A private person cannot sell shares.
Otherwise a business and a private Activity 5.2 (SB page 71)
person can use the same options (e.g. 1. Debt is money that needs to be repaid
loans from banks, loans from family (typically with interest). The bank or
members and friends, savings, etc.) the person lending the money does
not own a share in the business.
Activity 5.1 (SB page 69) 2. Equity is money that it invested in
the business. This money is not paid
1. Business finance means to manage back, but the investor owns a share of
money and plan for the future of a the business.
business whereas personal finance Uwera needs money to buy leather and
means to manage money and plan for other raw materials.
the future of an individual or family
3. Advantages of her Disadvantages of
unit. uncle investing: her uncle
2. The grandmother wants to save up for Uwera does not investing:
retirement. need to pay back Uwera now owns a
The parents want to save up to buy a the money. smaller share of her
home and a car. The uncle is own business.
The young person wants to save up interested in the The uncle may
for an education. long-term growth want to make
Allow learners’ interpretation for how of her business. decisions about the
these items will benefit the family. business that Uwera
3. The business owner wants to save up does not agree
for a shop, delivery vehicle and oven with.
to bake his bread.
Allow learners’ interpretation for how
these items will benefit the business
owner. Learners should point out that
the assets can assist the owner with
growing his business and managing
the operations of his business
efficiently.

Advantages of Disadvantages of Exercise 5.3 (SB page 74)
borrowing from borrowing from 1. This is a presentation. Allow learners
her collective her collective to present their own ideas.
savings scheme: savings scheme: 2. a) Duterimbere Microfinance interest
Uwera knows Uwera needs to (p.a.) = 200,000 × 12% = 24,000
the people in the repay the money.
b) I & M Bank interest (p.a.) =
scheme and can
200,000 × 7% = 14,000
therefore arrange
for good conditions
c) Mutoni should borrow from I & M
for repayment. Bank as she will pay RWF 10,000
Uwera may not less in interest per year.
need collateral.
Advantages of Disadvantages of Exercise 5.4 (SB page 75)
asking for a bank asking for a bank
loan: loan: 1. A commercial bank is a bank that
Uwera does not Uwera needs to pay offers services to individuals and
have to share the money back businesses. An investment bank buys
her business with with interest. shares in a business and sells them to
anyone. The bank wants investors. A microfinance company
collateral for the works similarly to a commercial bank,
loan. but lends smaller loans, typically at
4. Allow learners to express their own higher interest rates than a
ideas. They should point out that the commercial bank.
hotel is likely to award the contract to 2. Allow learners’ own answers. They
another business. can argue that the most suitable
option is a microfinance company if
Cyusa has no collateral. If learners
Exercise 5.2 (SB page 73) argue that Cyusa is a landowner and
1. Allow learners to express their own therefore has collateral, the most
ideas. suitable option is a commercial bank.
100,000 3. The Development Bank of Rwanda
2. ( _______= 20). It will take 20 months
5,000
(BRD) invests in businesses in
for Ruti to save money for the bicycle.
tourism.
4. Answers will vary depending on the
Activity 5.3 (SB page 73) institutions in the community.
1. – 2. This is a presentation. Allow
learners to present their findings in Activity 5.4 (SB page 76)
class.
1. – 2. This is an investigation. Answers
may vary depending on financial
institutions in the community.

1. – 3. This is a role-play. Allow learners’
own interpretations.

Activity 5.6 (SB page 78) Exercise 5.5 (SB page 83)
Answers will vary. Learners could Debit card
highlight the following records:
Advantages Disadvantages
1. Mechanic – job card, record of stock
• Safer than cash. • If someone has
of spare parts, invoices for spare parts,
• You only spend the your PIN, then
and so on. money that you they can use your
2. Supermarket – record of stock, costs have saved. card.
of items sold, timesheets for • You can draw cash • You cannot borrow
employees, and so on. from an ATM or money (access
3. Hairdresser – record of stock of use it to buy items finances from a
shampoos and hair treatments, at a shop. debit card).
timesheets for employees and so on. • You need to keep
4. Taxi service – service record for the slips so that
vehicle, timesheet for employees, cost you can control
of petrol, and so on. how much money
you have spent.
Credit card
1. This is a presentation. Allow learners’
own interpretations. • You can buy an • You pay interest
item even if you if you cannot pay
have not saved the the full amount
Activity 5.7 (SB page 80) money. at the end of the
• It is safer than month.
1. Coffee, tea, cellular phone, shampoo, cash. • If someone has
hair products (any three) • You can draw cash your PIN, then
2. Learners should highlight that Kirezi from an ATM or they can use your
needs to calculate accurate tax use it to buy items card.
payable to Rwanda Revenue Authority at a shop. • You need to keep
(RRA) and that she needs to see how the slips so that
well her business is doing. you can control
3. Buy shampoo, coffee and tea for the how much money
business and for her home. Use a you spend.
landline telephone at home or make a
record of private cell phone calls.
4. Using business items for personal use
means that the business has greater
costs. This means that the profit will
be lower than it should be.

Self-assessment (SB page 84) 3. Learners will draw up a savings goal
using the cost of RWF 200,000 and
1. a) Finance means how we obtain, monthly savings of RWF 10,000.
budget, save and spend money. Learners must highlight that it will
b) Business finance means to manage take Ngoga twenty months to save
money and plan for the future of enough money to buy the PC.
a business whereas personal 4. A savings account at a bank is a
finance means to manage money private account. The account holder
and plan for the future of an earns savings on the money saved in
individual or family unit. the account. A collective savings
c) Answers will vary. Learners can scheme is money collected (pooled)
include: stock of accessories, rent by many different people. No interest
of shop, furniture, telephone, is earned in a collective savings
advertising, till, shelving, and so scheme.
on. 5. Examples of terms and conditions:
d) Answers will vary. Learners should minimum opening deposit, equal
highlight that Alice needs to monthly deposits, monthly interest
calculate accurate tax for Rwanda payable, one free withdrawal every
Revenue Authority (RRA) and that six months. (Allow learners’ answers,
separating personal and business substantiated by forms from local
finances allows her to see how bank.)
well her business is doing. a) Collateral is something offered as
2. a) Options include: commercial security as repayment for a loan.
banks, microfinance The collateral is forfeited (given
companies, friends and family. up) if the loan is not paid.
b) Debt is money that must be repaid b) Allow learners’ answers. They
(often with interest). Equity is a should point out that a bank
share in the business and is not makes money from lending
repaid. money.
c) A shareholder is an owner of a 6. Allow learners’ answers. Learners
business. The shareholder invests should point out the obvious dangers
his or her money in the business of the sister spending too much
and in return owns a part of the money if she applies for a credit card.
business.

TOPIC AREA Financial information and decision making
3
Sub-topic area: Basic accounting
UNIT 6 Initiation to accounting (Student’s Book pages: 85–95)
Key unit competence: To be able to analyse the importance of accounting to the business
Learning objectives

• Distinguish accounting and • Assess the importance of keeping • Appreciate the importance of
bookkeeping records keeping aYccounting records in
• Describe the importance of keeping • Select the appropriate mode of business
accounting records payment • Make informed choices regarding
• Identify the various users of • Make payments using appropriate the appropriate mode of payment
accounting information mode of payment for goods and services
• Distinguish between cash and
credit transactions
• Identify the various modes of
payment
1. Background notes • Numeracy – computing accurately using

In this unit, the learner is introduced to the four mathematical operations,
bookkeeping and accounting. This subject manipulating numbers, solving problems
has close links to financial management and relating to financial management.
good knowledge and understanding of • ICT and digital competences – investigating
numeracy is therefore important. banking options on the Internet.
• Entrepreneurship and business development
2. Key vocabulary
– applying entrepreneurial attitudes and
accounting, bookkeeping, records, financial approaches to challenges and opportunities
statements, profit and loss, internal and in school and in life, risk-taking in business
external users of accounting, Rwanda Revenue ventures and in other initiatives.
Authority (RRA), business transactions, cash
• Lifelong learning – exploiting all
and credit, instalments, modes of payment,
opportunities available to improve on
electronic payments, prepayment
3. Competences practised • Critical thinking – think reflectively, broadly
• Literacy – reading case studies, expressing
in all situations, think imaginatively and
ideas through written text, communicating
evaluate ideas in a meaningful way before
ideas through speaking, listening for
arriving at a conclusion.
understanding.

• Research and problem solving – be resourceful In this unit, the following activities are
in finding answers to questions and solutions suited to group participation:
to problems. • Case study activity (SB p 92)
• Communication skills in language subjects • Activity 6.2 (SB p 94)
and other subjects – communicating ideas Pairs: Learners typically work with the person
and information confidently and effectively sitting next to them. Pairs are useful for peer
through speaking and writing, using oral assessment.
debate a variety of themes in a logical and Individual: Activities assigned for homework
appealing manner, developing and are typically individual. Reading and writing
communicating messages and speech activities are useful for assessing the learner’s
appropriate to the target recipient or mastery of the work.
audience. In this unit, the following activities are
4. Cross-cutting issues • Exercise 6.1 (SB p 87)
• Financial education – improving the • Exercise 6.2 (SB p 89)
financial capability of learners, tools for • Exercise 6.3 (SB p 91)
sound money-management practices on • Activity 6.1 (SB p 94)
earnings, savings, borrowing and investing, • Self-assessment at the end of the unit.
encouraging sound financial behaviour.
6. Teaching materials
5. Classroom organisation
Read through the case studies in the Student’s
Book as well as journals on business and
management, research Rwandan businesses
report their findings orally on a topic to the
class as a whole. Allow time for learners to on the Internet, consult dictionaries and
comment after each presentation. other reference books, contact local
entrepreneurs and other resource persons.
In this unit, the following activity is suited
to whole class participation: 7. Before you start
• Introductory activity (SB p 86). As an introduction to studies in accounting,
• Groups: Arrange the tables in the classroom collect examples of bookkeeping records, as
so that a smaller group of between four and well as financial statements. Bring these to
six learners can work together. This format class to show learners how accountants
is used for learners to research topics and collect and assess financial information.
provide either oral or written feedback. Collect advertisements from businesses
Often feedback is done by a representative that sell goods on instalments. Ask learners
to the whole class. to calculate the total cost of each item. If
During group work the role of the teacher you have access to the Internet, study Rwanda
is to ensure that the required discussion is Revenue Authority’s website – http://www.
taking place in the group, by moving among rra.gov.rw/and show learners how to use the
the groups and listening to and commenting tax calculator.
UNIT 6 Initiation to accounting 45

8. Teaching steps (10 periods) Introduce Exercise 6.2 on page 89. Read
through the scenarios and ask the learners
to complete the answers as homework.
Lesson 1
Bring till slips and receipts to school and
Lesson 5
complete the oral activity. Discuss the
information on each receipt and how this Start the lesson by explaining that there are
information can help us to manage money two types of users for accounting information.
better. Next, introduce the concepts of The first type is internal users. List the
accounting and bookkeeping and differentiate examples of internal users and discuss why
between these two roles. each user needs accounting information. Do
commission calculations on the board using
a variety of examples – for example, from
Lesson 2
advertisements of items where commission
Bring financial statements and bookkeeping is typically earned such as real estate and car
records from public enterprises to the class. sales.
Start the lesson by revising the definitions Set Exercise 6.3 on page 91 as homework.
of accounting and bookkeeping. Then show
the learners the financial information on
the different records and explain how this Lesson 6
information is used by accountants to make Start the lesson by working through the
important business decisions. Then set answers of the homework activity. Then
Exercise 6.1 on page 87 as a homework introduce external users of accounting.
assignment. If you have access to the Internet, study
Rwanda Revenue Authority’s website – http://
Lesson 3 www.rra.gov.rw/ – and show learners how to
use the tax calculator. If you do not have access
Start the lesson by discussing the answers to to the Internet, explain the role of the Rwanda
the homework activity. Then continue with Revenue Authority.
an explanation of why accounting is important.
Make use of the financial statements to show
examples of profit and loss. Then ask learners Lesson 7
to do simple calculations of sales and expenses Explain how a bank and a supplier of a business
on the board. Calculate profit and loss of can also be an external user of accounting
the examples. information. Next, read the case study and
discuss the answers in class.
Lesson 4 Discuss what it meant by a business
transaction and give examples of paying by
Start by explaining how accounting cash, credit and in instalments. Collect
information is used to evaluate a business. advertisements from businesses that sell
Collect newspaper articles about local goods on instalment. Ask learners to calculate
businesses that are either closing down or the total cost of each item. Calculate how
growing. Discuss the situations with the much interest the learner will pay by paying
learners and explain which accounting for the item in instalments.
information was used to make the decisions.

Lesson 8 2. Yves owns 10% of a business. The profit
Discuss the advantages and disadvantages of the business was RWF 500,000. Calculate
of cash and credit transactions. Ask learners Yves’ share of the profit.
to complete Activity 6.1 and discuss the 3. Why does an item cost more if we buy it
answers in a class discussion. in instalments? Explain using a calculation.
Lesson 9 Answers
1. Bookkeeping is keeping a record of the
Divide learners into groups and ask them to
money that we have spent and received.
prepare for a role-play (Activity 6.2). Then
Accounting uses the information from
discuss different modes of payment. If you
bookkeeping to make a financial report
have access to the Internet, show learners
that can assist us with managing a business.
how to do electronic transfers. For example,
the i-click option from I & M bank: www. 2. Yves’ share of the profit:
imbank.com/ 500,000 × 10% = RWF 50,000.
business/i-click-Internet-banking/ 3. When we buy in instalments we usually
Set the self-assessment as homework. need to pay interest. For example, if an
item costs RWF 100,000 with 10% interest,
Lesson 10 then we pay RWF 110,000 for the item.
This is RWF 10,000 more than if we paid
Allow learners to present their role-plays
cash for the item.
from Activity 6.2. End the lesson by discussing
different situations where learners’ families
have paid for products and services using 10. Extension learning
different modes of payment. Collect and 1. What information on a slip or receipt can
mark the self-assessment. help us manage money better?
2. Are you certain that you will make a profit
9. Support for learners with learning if you simply add RWF 100 to the cost of
difficulties a handbag and sell it from your store?
Remedial
3. How do the tax payments made to Rwanda
1. Why is bookkeeping a useful tool? Revenue Authority (RRA) benefit the
2. When does a business make a profit? business?
3. Is the Rwanda Revenue Authority (RRA)
an internal or external user of accounting?
Answers
Answers 1. Learners’ answers can include the following
1. Bookkeeping is a useful tool because it information: cost per item or per weight
shows us a record of money that we spend allows us to compare the cost of an item
and receive. with other shops, we can determine if we
2. The business makes a profit when it are paying VAT (value added tax) on the
receives more money than it spends. item, we can see if we are paying interest
3. RRA is an external user of accounting. or penalties, if we pay in instalments we
can calculate the total cost of an item,
Consolidation we can see the payment date that we must
1. What is the difference between accounting pay by to avoid penalties.
and bookkeeping?
2. No. The business has many costs that Formative assessment
must be paid before it can make a profit. Any of the exercises in the unit are suitable
The business must, for example, pay rent, for use as formative assessment as their
electricity and a salary to the salesperson. purpose is to teach rather than to award
When these costs are paid the business marks. Formative assessment also serves to
can make a profit. alert teachers to gaps in learners’ knowledge.
3. The Rwanda Revenue Authority (RRA) Suggested formative assessment: Activities 6.1
collects the tax that is used to build roads, to 6.3, as well as homework activities.
schools and hospitals. The business makes
use of the roads to transport goods and Summative assessment
services. Children of employees and the This assessment is formal and should ideally
owner make use of the schools and if the be done under examination circumstances,
owner or employees are sick, they make with each learner working individually. The
use of the hospitals. result of a summative test provides a score
than can be used to determine whether
11. Assessment
The assessment on page 95 can be used as
Assessment of learners can be through
summative assessment.
formative and summative assessment.
Summative assessment usually occurs at the Use the following or a similar rubric to
end of every term as well as in the final assess an extended text out of 20:
examination.
Content (12) 9–12 5–8 1–4

understanding of the and understanding of the and understanding of the
essentials of the topic. essentials of the topic. essentials of the topic.
Language (8) 7–8 3–6 1–2
Language used correctly Language is sometimes The learner does not
in most cases. Language used correctly. Language understand the grammar
use in general is clear use in general is not of the language.
and correct. always clear and correct. Language use is mostly
difficult to understand
and incorrect.

Content (12) 9–12 5–8 1–4

The content is logically The content is sometimes There is almost no logical
arranged. The sentences logically arranged. The arrangement in the
are meaningful in their sentences are sometimes content. There is little
context. Content reveals flawed. Content reveals pattern. Content reveals
understanding of the some understanding of little understanding of
topic. the topic. the topic.
Language (8) 7–8 3–6 1–2
The learner speaks clearly The learner mostly The learner does
and confidently. Uses speaks clearly and with not speak clearly or
correct grammar in most confidence. The learner confidently and has
cases. makes some grammatical little understanding of
errors. grammar.

Introductory activity (SB page 86) 1. Bookkeeping is keeping a record of
This is an oral activity where learners are the money that we have spent and
encouraged to bring receipts to the class. received. Accounting uses the
information from bookkeeping to
Suggested answers:
make a financial report that can assist
1. Information includes cost per item or
us with managing a business.
per weight, VAT (value added tax),
2. a) Bookkeeping and accounting are
interest or penalties, cost of an
important for a family to manage
instalment, payment date that we
income and daily expenses, to plan
must pay by to avoid penalties.
for finances in the future such as
2. We keep the receipts so that we can
college fees and retirement, or to
manage the finances of a business or
calculate how to afford a home
a home.
loan or instalments for furniture or
3. Suggestions can include: cost per item
other expensive items.
or per weight allows us to compare
b) Bookkeeping and accounting are
the cost of an item with other shops,
important for a business to ensure
we can determine if we are paying
that the daily running of the
VAT (value added tax) on the item, we
business is effective, that the
can see if we are paying interest or
business receives money from
penalties, if we pay on instalment we
customers and pay suppliers. They
can calculate the total cost of an item,
are also important for future
we can see the payment date that we
planning for business growth.
must pay by to avoid penalties.

c) Bookkeeping and accounting are Exercise 6.3 (SB page 91)
important for a school as teachers 1. Internal users: business owner,
must be paid correctly, the facilities employee, shareholder.
must be maintained and new 2. Shema will receive 1,000,000 × 25% =
invest-ments such as IT facilities or RWF 250,000
new classrooms must be planned 3. Bwiza can use the following
for. information: stock of earrings, sales of
3. The first person is handing over a slip earrings, costs and sales price of
for payment. This is bookkeeping. earrings.
The second person is at a planning 4. Jabo is an internal user of accounting
meeting. This is accounting. because an employee needs to know
The last person is discussing growth. how much salary they earn. An
This is accounting. employee sometimes earns
commission and therefore needs to
Exercise 6.2 (SB page 89) know how many items he or she sold.
1. Shop A keeps a record of stock of red

dresses and sales of red dresses. This Case study activity (SB page 92)
allows the owner to see that the red 1. Bookkeeping and accounting are
dress is popular. important to Shema because he needs
2. When there are no more red dresses to manage the daily earnings and
in Shop B, customers will come to costs of his business. Shema also uses
Shop A to buy a dress there. Shop B bookkeeping and accounting to make
therefore loses sales. important decisions about the future
3. Shop A keeps a record of the hours of his business.
that each employee works. This 2. Internal users: Shema, the five drivers
allows Shop A to correctly calculate External users: Rwanda Revenue
the money that each employee must Authority (RRA), the bank
be paid. 3. Shema needs to manage his business
4. Allow learners’ own answers. Answers and make decisions for the future.
should include a reference to other Each driver needs to know how many
costs such as rent, electricity and hours they worked and what they will
commission. get paid.
5. Learners should highlight that Shop A The Rwanda Revenue Authority (RRA)
is likely to be more successful and needs to know how much profit
make more money as a result of using Shema made so that he can pay the
bookkeeping and accounting. correct amount of tax.
The bank needs to know that Shema
can pay back the loan for his delivery
trucks .

Allow learners to present their own 1. This is a role-play. Allow learners to
ideas. Suggestions below: present their own ideas.
2. Answers will vary. Examples below:
Cash We pay A thief could Advantages Disadvantages
Payments straight away steal your cash Cash We can get A thief could
and therefore or you could discounts by steal your
always know lose it. paying cash cash or you
how much It can be could lose it
money we difficult to save Electronic We do not Internet
have. enough to pay payments need to carry transfers
We do not for large items via the cash that can can be used
pay interest or in cash. Internet be stolen or fraudulently
penalties lost (money
Sometimes we It is easy to scams) if
get a discount pay as you people find
by paying cash. can do it from your banking
Credit We can get to We do not pay any computer information
Payments use items that straight away Prepayment When we We need to
we need now and therefore receive the pay before
and only pay do not always item it is we receive an
later. know how already paid item
We do not much money for
need to carry we have. We can plan
cash that can We may need ahead for an
be lost or to pay interest item that we
stolen. or penalties. want in the
We do not future
get discounts
offered for cash
payments.

Self-assessment Formal assessment
(SB page 95) (SB page 96)
1. a) Bookkeeping is an important Section A
tool for Mugeni as it helps her 1. A new business usually needs
to manage the money in her financing to invest in costly
business. She can see the costs items, for example a delivery
of items and how many goods van. Often the business also
or services she sells. needs money to pay for the
b) She can use accounting information first rent, raw materials and
to draw up financial statements that salaries of employees. It can
can help her make decisions for the be difficult to save enough
future of her business. money, so the owner needs to
2. Internal: business owner, employees finance the remaining costs. (5)
External users: Rwanda Revenue 2. a) Debt means borrowing the
Authority (RRA), banks, suppliers money either from the bank
3. Modes of payment: cash, electronic or from other people. Equity
payments, prepayment is money invested in a
4. If answers differ from those below, business by the owners. (4)
learners need to provide an b) Advantage of debt: The
explanation: owner does not need to
a) Food and clothes should be paid share ownership of the business.
for in cash. Disadvantage of debt: The
b) University education can be paid money must be repaid
in installments or credit (a loan). with interest. (4)
c) A car can be paid for using 3. We use accounting
instalments or credit (a loan). information to see how a
5. Answers will vary. Learners should business is managed. We can
highlight that the advantages of cash see if the owner invests his or
payments include not paying interest her money or if the money is
or penalties and that we often receive a loan from the bank. We can
discounts on cash payments. see if the business is making a
Disadvantages should include that profit or a loss (allow learner’s
cash can be lost or stolen and that it own motivation). (5)
is difficult to save enough to pay for 4. External users: the Rwanda Revenue
large items in cash. Advantages of Authority (RRA), the bank, suppliers
credit payments include that we can (any two)(2)
get to use items that we need now
and only pay later. Another
advantage is that we do not need to
carry cash that can be lost or stolen.
Disadvantages of paying on credit
include that we must pay interest or
penalties. Another disadvantage is
that since we do not pay straight
away, we often pay for items long
after we have used them.

Section B
1. Personal finance is management of a person’s money, for example a salary. Business
finance is the management of the money in a business. (4)
2. Advantages Disadvantages
Cash We pay straight away and therefore Cash can be lost or stolen.
transactions always know how much money we It can be difficult to save enough to
have. pay for large items in cash.
We do not pay interest or penalties.
Sometimes we get a discount by
paying cash.
Credit We can get to use items that we We do not pay straight away and
transactions need now and only pay later. therefore do not always know how
We do not need to carry cash that much money we have.
can be lost or stolen. We may need to pay interest or
penalties.
We do not get discounts offered for
cash payments.
(8)
3. Business owner and shareholder – use the information to make financial decisions
about how to run the business now and in the future.
Employee – uses the information to know how much salary or commission he or
she makes.
Manager – uses the information to control how the business earns or spends money. (8)
Section C
Learners’ answers. Give marks for a saving plan that shows insight into financial
awareness.(10)
Total marks: 50

TOPIC AREA Business growth and ethics
4
Sub-topic area: Business growth
UNIT 7 Factors and indicators of business growth
Key unit competence: To be able to analyse factors that influence business growth
Learning objectives

• Explain the meaning of business, • Assess factors for business growth or • Appreciate that business growth
growth, and business growth business failure depends on proper business
Identify factors contributing to or Analyse indicators of business growth operations
restraining business growth or business failure
Identify indicators of business Suggest strategies/solution to
growth or failure overcoming the constraints of
business growth
1. Background notes 3. Competences practised

In this unit, learners are introduced to business • Literacy – reading case studies, expressing
growth and ethics. The S1 syllabus focuses ideas through written text, communicating
on growth and standardisation. Ethics are ideas through speaking, listening for
introduced in subsequent years, but have understanding.
already been introduced as part of • ICT and digital competences – investigating
entrepreneurial qualities. This subject has businesses through information on the
many links to other topics such as financial Internet.
management and business operations.
national consciousness by identifying
2. Key vocabulary
factors of business growth in the community.
growth, physical, mental and emotional
• Entrepreneurship and business development
growth, economic growth, business goals,
– applying entrepreneurial attitudes and
business location, business support services,
approaches to challenges and opportunities
constraints to business growth, reputation,
in school and in life, risk-taking in business
social media, stock, business finances,
ventures and in other initiatives.
indicators, sales volume, profit, branches,
losses, empty stock, low sales • Lifelong learning – exploiting all
opportunities available to improve on
knowledge and skills, seeking out
acquaintances more knowledgeable in
54 TOPIC AREA 4 Business growth and ethics

areas that need personal improvement and 5. Classroom organisation
development, taking the initiative to update Whole class: This format is used to discuss
knowledge and skills with minimum issues as a class discussion and when learners
external support. report their findings orally on a topic to the
• Critical thinking – think reflectively, broadly class as a whole. Allow time for learners to
and logically about challenges encountered comment after each presentation.
in all situations, think imaginatively and In this unit, the following activities are
evaluate ideas in a meaningful way before suited to whole class participation:
arriving at a conclusion. • Activity 7.1 (SB p 102)
• Creativity and innovation – respond • Activity 7.4 (SB p 107).
creatively to the variety of challenges Groups: Arrange the tables in the classroom
encountered in life, take initiative to explore so that a smaller group of between four and
challenges and ideas in order to construct six learners can work together. This format
new concepts, generate original ideas and is used for learners to research topics and
apply them in learning situations. provide either oral or written feedback. Often
• Research and problem solving – be resourceful feedback is done by a representative to the
in finding answers to questions and solutions whole class.
to problems, produce new knowledge based During group work the role of the teacher
on research of existing information and is to ensure that the required discussion is
concepts and sound judgment in developing taking place in the group, by moving among
viable solutions. the groups and listening to and commenting
• Communication skills in language subjects on what they are saying.
and other subjects – communicating ideas In this unit, the following activities are
and information confidently and effectively suited to group participation:
through speaking and writing, using oral • Introductory activity (SB p 99)
and written language to discuss, argue and • Activity 7.2 (SB p 105)
appealing manner, developing and
communicating messages and speech Pairs: Learners typically work with the person
appropriate to the target recipient or sitting next to them. Pairs are useful for peer
audience. assessment.
In this unit, the following activity is suited
• Cooperation – cooperating with others as
to pair participation:
a team in whatever task may be assigned.
• Case study activity (SB p 104).
4. Cross-cutting issues • Activity 7.5 (SB p 107)
Individual: Activities assigned for homework
• Environment and sustainability – discussing
are typically individual. Reading and writing
the need for a sustainable future in Rwanda,
activities are useful for assessing the personal
ensuring that business growth is achievable
while using resources responsibly.
• Financial education – discussing the
financial calculations of indicators of
business growth and business failure. • Exercise 7.1 (SB p 102)
UNIT 7 Factors and indicators of business growth 55

• Exercise 7.3 (SB p 107) Lesson 2
• Activity 7.6 (SB p 108) Start by describing that all new businesses
• Exercise 7.4 (SB p 109) need to grow. An established business can
• Self-assessment at the end of the unit. grow in two different ways, by selling more
products and services or by reducing costs.
6. Teaching materials Highlight this by discussing the scenarios on
Arrange flipcharts to show growth or decline page 101. Do a few simple calculations on
of business profits, display posters from the board to show how increased sales result
Activity 7.4, collect newspaper articles of in growth and how decreased expenses result
failed businesses and of successful and growing in increased profit.
businesses. Next read through Exercise 7.1 on page 102
and set it as homework.
7. Before you start
The Student’s Book contains case studies and
information about business success and Lesson 3
failure. Contextualise the lessons by adding Start the lesson by discussing the answers to
current and local stories of business success the homework activity. Then discuss the link
and failure. between business growth and economic
growth. Discuss the current economic situation
8. Teaching steps (9 periods) in Rwanda and in the world and how this
impacts on the success of local businesses.
Discuss examples that learners produce in
Lesson 1
Activity 7.1.
Start with the Introductory activity.
Brainstorm the qualities that make a tablet
Lesson 4
such a desirable item and write suggestions
on the board. Discuss that growth often does Start the lesson by discussing the factors that
not continue indefinitely and that Apple contribute to business growth. Draw a mind
will continuously have to introduce new map on the board and list business goals,
and improved tablets in order to continually business locations and business support
grow sales. services. Ask learners to add to this mind
map with their own ideas.
Next discuss that the term ‘growth’ is used to
describe physical and mental growth. Read Then read the case study ‘Quality teas
the case study ‘Life without limbs’ and if from Africa to the world’ and set the activity
possible show learners the link to this as homework.
organisation on the Internet (www.
lifewithoutlimbs.org).
Lesson 5
Ask learners to complete the questions in
Read through the answers to the homework
pairs and discuss the answers in a class
activity and then divide into groups and
discussion.
complete Activity 7.2.
Ask learners to complete exercise 7.2 at
the bottom of page 105 as homework.

Lesson 6 9. S
upport for learners with
Discuss the answers to the homework activity learning difficulties
and then introduce the constraints to business Remedial
growth. Create a mind map on the board 1. List two types of business growth.
and list customer relationships, management 2. Why should a business goal be easy to
of stock and management of business finance. follow?
Ask learners to add to this mind map with 3. Explain why low stock is an indicator for
their own ideas. business failure.
In class, discuss the different social media Answers

that learners use. Then discuss how a business’ 1. Increasing sales. Decreasing costs.
reputation can be affected when customers 2. It is easy to see if we have reached a goal
make use of social media to complain about if it is clear and easy to follow.
products or services 3. A business that has little stock has no
products to sell.
Lastly, divide into groups and ask learners
to design the poster in Activity 7.3.
Consolidation
1. Explain the link between economic growth
Lesson 7 and business growth.
2. Why are customer relationships important?
Allow time for learners to complete the poster
for Activity 7.3. Display the posters in class. 3. Why is crime rate important for a retail
Then discuss management of stock and its business?
implications for business success. If possible,
arrange for a visit to a local business (Activity Answers
7.4). If this is not possible, then discuss 1. Allow learners’ own motivation. They
businesses that need to manage large amounts should highlight that when the economy
of stock (e.g. supermarkets). Assign Exercise is growing it is easier for a business to
7.3 for the next lesson. grow.
2. Customer relationships are important
because every business needs to sell
Lesson 8 products or services to customers to make
a profit.
Discuss how management of business finance 3. A retail business needs customers to come
impacts on the success of a business. Ask to the shop. A high crime rate means that
learners to find newspaper articles and select customers will be scared and will stop
the most suited for Activity 7.5. coming to the shop.
Lesson 9 10. Extension learning

1. Why do you think that most businesses
Discuss how we use indicators generally and want to grow by increasing sales rather
in business. Then complete Activity 7.6 and than by decreasing costs?
set Exercise 7.4 on page 109 as homework. 2. Suggest a way that social media can be
The assessment (SB p 110) can be used for used to develop customer relationships.
formal assessment.

3. Which indicators should you pay more examination.
attention to, indicators for growth and
success or indicators for failure? Motivate Formative assessment
your answer. Any of the exercises in the unit are suitable
for use as formative assessment as their
Answers
purpose is to teach rather than to award
1. Allow learners’ own motivation. They
marks. Formative assessment also serves to
should highlight that it is often easier to
alert teachers to gaps in learners’ knowledge.
sell more products than to cut down on
costs. Cutting down on costs can also
7.1 to 7.6, as well as homework activities.
sometimes result in poor service which
in the long run will influence sales.
Summative assessment
2. Allow learners’ own motivation. They This assessment is formal and should ideally
could, for example, suggest that a business be done under examination circumstances,
respond to complaints on social media with each learner working individually. The
and offer solutions that will ensure result of a summative test provides a score
customer satisfaction. than can be used to determine whether
3. Allow learners’ own motivation. learners have achieved the desired outcomes.
The self-assessment on page 110 can be
11. Assessment used as summative assessment.
Assessment of learners can be through Use the following or a similar rubric to
formative and summative assessment. assess an extended text out of 20:
Summative assessment usually occurs at the
end of every term, as well as in the final
Content (12) 9–12 5–8 1–4

Language (8) 7–8 3–6 1–2
and incorrect.

Content (12) 9–12 5–8 1–4

Language (8) 7–8 3–6 1–2
errors. grammar.

Introductory activity (SB page 99) 1. A. The business grew by lowering
This is an oral activity where learners are costs.
encouraged to present individual ideas. B. The business grew by increasing
sales
C. The business grew by increasing
Case study activity (SB page 100) sales.
1. Nick was born without arms and legs. 2. In example A, Kamana reduced his
His struggles would have included not costs by finding a new supplier.
being able to do daily tasks for In example B, Jabo made a large bulk
himself. sale. This probably meant that the
2. Allow learners’ own motivation. They corporation received a lower price. He
should highlight that emotional and increased his income.
mental growth is needed to overcome In example C, the business invested
challenges. in advertising. This increased the
3. If possible, learners should have sales.
researched the organisation and heard
Nick Vujicic speak – this will allow
learners to ascertain that he has a Activity 7.1 (SB page 102)
friendly, outgoing nature and is an This is a class discussion where learners
effective public speaker, all skills and will present their own ideas.
talents that are useful as a
motivational speaker.

Case study activity (SB page 104) Activity 7.4 (SB page 107)
1. a) Agriculture – farmers in the This activity involves a field trip to a
Virunga Mountains business that has stock.
Manufacture – cooperative in
Rwanda
Trading – the Excellent Tea Exercise 7.3 (SB page 107)
Company 1.–3. Learners’ own ideas.
b) Agriculture – must be in a rural
area where there are good
conditions for growing crops Activity 7.5 (SB page 107)
Manufacture – must be close to raw Class presentation. Allow learners to
materials and close to roads so that present their own ideas.
the tea can be transported
Trading – must be close to customers
2. Allow learners’ own motivation. They Activity 7.6 (SB page 108)
can point out that the business uses 1. Research activity. Allow learners to
suitable agricultural and select their own indicators of success.
manufacturing businesses to produce 2. This activity involves a field trip to a
and distribute their product and that successful business.
people in New York enjoy drinking
good-quality tea.
1. An indicator is anything that shows
Activity 7.2 (SB page 105) the state of something. This means
Allow learners to make their own that we can use an indicator of
suggestions using the illustration. success (for example, sales volume or
business profit) to show the state of
the business. If business profit is high,
Exercise 7.2 (SB page 105) then this indicates (shows) that the
1. A beauty salon is a service business. business is successful.
2. Allow learners to present their own 2. Business profit, business branches
ideas. Support services include (learners may also add their own
products for treatment, telephone indicators).
line, electricity provider, cleaning 3. Learners can motivate their own
services, etc. answer. Gisa should take his friends’
3. Allow learners to present their own advice as fax machines are becoming
ideas. outdated.
4. Fax machines send messages to
people and Gisa therefore has
Activity 7.3 (SB page 106) experience in the communication
1. Allow learners to share their industry. He also has experience in
examples. the service industry. He can use both
2. Allow learners to present their own these skills and experience to build a
ideas. Hang up the completed posters successful Internet café.
on the classroom wall.

Self-assessment (SB page 110) was hatched 42 days earlier. This
means that planning is essential to
1. Answers will vary. Learners can ensure that the supermarket always
describe growth as a combination of has stock.
increased sales and decreased 5. Answers will vary. Learners should
expenses. point to the potential of increased
2. business goals, business support sales as meat consumption is
services, business location increasing. They can also show that
3. Answers will vary. Learners can refer there are only a few businesses selling
to Dieudonne Haguminshuti meat as the production is decreasing.
identifying a business opportunity This means that an agricultural
that he felt could result in a business that produces meat has a
successful business. greater chance of success.
4. Allow learners’ own answers. They 6. Answers will vary. Learners can
should highlight the fact that when a highlight that more types of products
supermarket sells a chicken, the bird mean increased sales.

TOPIC AREA Business growth and ethics
4
Sub-topic area: Standardisation
UNIT 8 Concept of standardisation (Student’s Book pages: 111–123)
Key unit competence: To be able Understand basic concepts of standardization
Learning objectives

• Explain the meaning of standard, • Assess the fields and levels of • Be keen on standards in daily
standardization, standards body, standardization activities
and standards harmonization • Analyze standardization practices in
• Explain the importance of the community
standardization
• Identify the fields and levels of
standardization
• Give the different types of standards
1. Background notes standard, code of practice, service standard,

In this unit, you will introduce learners to process standard
the concept of standardisation. This concept
is an important issue that cuts across different 3. Competences practised
fields. By developing an understanding of • Literacy – reading case studies, expressing
the importance of standards as a pillar of ideas through written text, communicating
economic development and in the practices, ideas through speaking, listening for
activities and lifestyles of citizens, we develop understanding.
a culture of standardisation. This in turn • Numeracy – computing accurately using
impacts upon health improvement, economic the four mathematical operations.
growth, industrialisation, trade and the • ICT and digital competences – investigating
general welfare of people. standards using sites on the Internet.
2. Key vocabulary national consciousness by encouraging a
standardisation, standards, standards body, culture of standardisation.
standards harmonisation, fields of • Entrepreneurship and business development
standardisation, levels of standardisation, – applying entrepreneurial attitudes and
international standard, regional standard, approaches to challenges and opportunities
national standard, basic standard, product in school and in life, risk-taking in business
standard, terminology standard, testing ventures and in other initiatives.

• Lifelong learning – exploiting all comment after each presentation.
opportunities available to improve on In this unit, the following activities are
knowledge and skills. suited to whole class participation:
• Critical thinking – think reflectively, broadly • Introductory activity (SB p 112)
in all situations, think imaginatively and
evaluate ideas in a meaningful way before • Activity 8.6 (SB p 121).
arriving at a conclusion. Groups: Arrange the tables in the classroom
• Creativity and innovation – respond so that a smaller group of between four and
creatively to the variety of challenges six learners can work together. This format
encountered in life, take initiative to explore is used for learners to research topics and
challenges and ideas in order to construct provide either oral or written feedback. Often
new concepts, generate original ideas and feedback is done by a representative to the
apply them in learning situations. whole class.
• Research and problem solving – be resourceful During group work the teacher should
in finding answers to questions and solutions ensure that the required discussion takes
to problems. place in the group, by moving among the
• Communication skills in language subjects groups and listening to and commenting on
and other subjects – communicating ideas what they are saying.
and information confidently and effectively In this unit, the following activities are
through speaking and writing, using oral suited to group participation:
and written language to discuss, argue and • Case study activity (SB p 115)
appealing manner, developing and
communicating messages and speech • Activity 8.3 (SB p 118)
appropriate to the target recipient or • Activity 8.4 (SB p 119).
audience. Pairs: Learners typically work with the person
4. Cross-cutting issues assessment.
• Environment and sustainability – discussing In this unit, the following activity is suited
how standardisation can ensure a sustainable to pair participation:
future in Rwanda. • Activity 8.1 (SB p 114)
• Standardisation culture – developing Individual: Activities assigned for homework
understanding of the importance of are typically individual. Reading and writing
standards as a pillar of economic development activities are useful for assessing the learner’s
and in the practices, activities and lifestyles mastery of the work. In this unit, the following
of the citizens.
activities are suited to individual assessment:
5. Classroom organisation
issues as a class discussion and when learners • Activity 8.7 (SB p 122)
report their findings orally on a topic to the • Self-assessment at the end of the unit.
class as a whole. Allow time for learners to
UNIT 8 Concept of standardisation 63

6. Teaching materials Lesson 4
Read through Activity 8.4 (SB p 119–120). Introduce the concept of a standards body.
Ensure that you have A4 paper, scissors, If you have access to the Internet, research
staplers, rulers and pencils available for this standards bodies such as the Rwanda Standards
activity. Board (www.rsb.gov.rw) or the International
Organization for Standardization (www.iso.
7. Before you start org).
In this unit, learners will investigate Introduce Activity 8.2 to the class and set
standardisation. Explain that the team that a standard. Explain that the activity serves
wins the standardisation challenge will be to highlight how standards bodies control
awarded a prize or a certificate. standards and that the standard itself is
therefore not important. Suggest that learners
8. Teaching steps (9 periods) bring an item such as a left sock or a toothbrush
to school for a school week. Allow time for
learners to design a control sheet.
Lesson 1
Start by asking learners what they think a
standard is. Write ideas on the board. Then Lesson 5
introduce the Introductory activity. Learners Start the lesson by introducing the concept
should be able to identify Braille, but if this of standards harmonisation. Read the case
is unfamiliar, you can explain how the study ‘Tax harmonisation in East Africa’.
standard of Braille ensures that sight-impaired Divide into groups and complete the questions.
or blind persons around the world are able
to read using this system. Next write suggested
standards on the board. Lesson 6
Discuss the importance of standardisation.

Lesson 2 Next divide into group to complete Activity
Start the lesson by introducing the term 8.3. Allow time for the learners to prepare
‘standard’ and use examples in science to the role-plays for the class.
describe the importance of standards. Next
complete Activity 8.1.
Lesson 7
Read the case study ‘Following food safety
standards to grow export and set the answers Discuss the importance of setting standards
to the questions as homework. in a business. Then divide into groups and
spend the remaining part of the lesson
completing Activity 8.4. Ensure that you
Lesson 3
have a certificate of prize for the winning
Start the lesson by discussing the answers to team. The paper-chain activity also provides
the homework activity. an important insight into other business
Next, discuss standardisation. Read the areas such as management skills, financial
case study ‘Setting Fairtrade standards’. Divide management and operations.
into groups and allow time for learners to Arrange for a guest speaker to be present
present their findings to the questions in at the next class.
the case study.

Lesson 8 3. What is the role of Rwanda Standards
Discuss the fields of standardisation and ask Board (RSB)?
learners to complete Activity 8.5. Next discuss
the levels of standardisation and ask your Answers
guest speaker to share his or her knowledge 1. Scientists that work in different countries
on standards. Remember to ask one of your or speak different languages can
learners to thank the guest speaker on behalf communicate their findings with each
of the class. Set question 2 of Activity 8.6 as other using standards.
homework. 2. Allow learners’ own motivation. Answers
can include that buyers in other countries
will only buy products that adhere to
Lesson 9 specific standards.
Write the answers to the homework activity 3. Rwanda Standards Board (RSB) sets and
on the board. Next, discuss types of standards. controls many national standards in
Set aside the remaining time to focus on Rwanda.
Activity 8.7. Provide learners with posters
for their design of a space for testing standards. 10. Extension learning
Set the self-assessment as homework. 1. Braille is an example of a standard. Why
do you think that standards harmonisation
9. Support for learners with is important for people who read Braille?
learning difficulties
Remedial 2. In an exam, 20 marks are allocated to a
1. What is a standard? Give an example. question and 10 marks to another question.
2. What is the role of a standard body? List Use testing standards to explain what this
one standard body. says about the two questions.
3. ISO is an international standard. What 3. The Hippocratic Oath states the obligations
is an international standard? and codes of conduct of a medical doctor.
Do you think that codes of conduct are
Answers important?
1. A standard is a way of doing things that
follows guidelines or regulations. An Answers
example is an ISO standard. 1. Allow learners to motivate their answers.
2. A standard body is an organisation that Suggestions include that Braille readers
sets and controls standards. An example can use the same alphabet to read text in
is Rwanda Standards Board (RSB). different languages.
3. An international standard is a standard 2. A testing standard is used in exams. To
that is recognised in all countries. answer the 20 mark question you would
need to write down twice as much
Consolidation information as the 10 mark question.
1. Why do you think scientists use standards?
2. Why do you think standards are important 3. Answers will vary, but learners should
for Rwanda’s export? note that a code of conduct such as the
Hippocratic Oath protects both the patient
and the doctor.

examination. than can be used to determine whether
Formative assessment
The self-assessment on page 123 can be
Any of the exercises in the unit are suitable used as formative or summative
for use as formative assessment as their purpose assessment.
is to teach rather than to award marks. Formative Use the following or a similar rubric to
assessment also serves to alert teachers to gaps assess an extended text out of 20:
in learners’ knowledge. Suggested formative
assessment: Activities 8.1 to 8.9, as well as
homework activities.
Content (12) 9–12 5–8 1–4

Language (8) 7–8 3–6 1–2
and incorrect.
Content (12) 9–12 5–8 1–4

Language (8) 7–8 3–6 1–2
errors. grammar.

12. Suggested answers Case study activity (SB page 115)
1. Paying a minimum price to the
Introductory activity (SB page 112) producer, work as a cooperative,
1. Braille standard, metric system, follow health and safety standards
signals standard 2. Allow learners’ own motivation.
2. Answers will vary. Learners should list 3. a)–b) Allow learners’ own motivation.
examples of everyday standards. Dangers to farm workers include
3. Allow learners to provide their own working with hazardous chemicals
motivation. (pesticides and other poisons) and
dangerous machinery.
4. Allow learners’ own explanations.
Activity 8.1 (SB page 114) Reference can be made to prohibition
This is a discussion in pairs. Allow of child labour, paying a minimum
learners to provide their own price and following health and safety
motivation. standards.
Case study activity (SB page 114) Activity 8.2 (SB page 116)
1. HACCP is the food safety standard This is a class activity.
Hazards Analysis and Critical Control Learners should note the effectiveness of
Points. their control system.
2. Producers need to follow HACCP to
ensure that they are allowed to export
to other countries. Case study activity (SB page 117)
3. Learners can provide their own 1. Standard harmonisation means that
suggestions based on their research. different standards are adjusted to
Examples: combine to a single standard that
a) Transport: safety standards (e.g., everyone agrees on and follows.
seatbelts) 2. a) Rwanda Standards Board (RSB), ISO
b) Housing: standard sizes of bricks, (allow other suitable answers)
safety standards for electrical b) A standards body is an organisation
appliances that sets and controls standards.
c) Medicine: standards for medical 3. Allow learners’ own motivation. For
practice (e.g., medical example, if tax laws are harmonised
confidentiality) then all citizens in a region pay the
d) Education: standard for same amount of tax. This ensures that
examinations competition is fairer.

This is a role-play scenario. Allow
learners to present their role-plays to the
class.

This is a class activity. Allow enough 1. Allow learners to write their own
time for learners to evaluate their results motivation. Answers can, for
after producing the paper chains. example, highlight the need for
people to comunicate with each other
and the convenience of products
Activity 8.5 (SB page 121) conforming to specific sizes.
2. Allow learners to write their own
1. Science A. Standards for
accounting (GAAP) ideas. A process standard for a
cooperative can include specific
2. Education B. Standards for safety
inspections of vehicles
guidelines for how to pick and grade
coffee beans.
3. Commerce C. Standard for conducting
3. Allow learners to present their sketch
and reporting on findings
of experiments of a space to test standards.
4. Housing D. Standards for setting
tests and exams in
secondary schools
5. Transport E. Standards for using safe
building materials
6. Textiles F. Standards for sizes of
clothes

1. This activity involves inviting a guest
speaker to speak to the class about
standards.
2. a) International standardisation: A
standard used by all countries.
Example: ISO
b) Regional standardisation: A
standard used in a specific region.
Example: EN
c) National standardisation: A
standard used in a specific country.
Example: National Examination
Council

Self-assessment (SB page 123) Formal assessment (SB page 124)
1. A standard is a way of doing things Section A
that has been approved or accepted 1. Personal growth means learning
by a recognised organisation. KZ Noir to believe in our abilities and to
follows standards set by the manage challenges in life.
Rainforest Alliance. Business growth means selling
2. Rainforest Alliance is a standard more products or services. (1)
body. A standard body sets and 2. Mutunda Clays can increase
controls standards. A business that profits by selling more products
wants to be Rainforest Alliance and by reducing costs. (5)
certified must follow a prescribed set 3. Mutunda Clay is a
of standards. manufacturing business. (2)
3. a) Standards harmonisation 4. Learners’ answers. Must be close
means that several standards to raw materials and transport
are merged into one. Fairtrade options. (3)
and Rainforest Alliance have 5. Product standard can be the size
their own specific standards. To of a tile or brick as well as the
harmonise the standards, these amount of raw materials used to
two organisations would have produce each product, or the
to agree on following the same time that each product is cured
standards. (dried). Process standards can
b) An example of harmonising include guidelines for how to
standards can be the standards mix materials, molding and
and control of soil quality or curing.(5)
protection of workers. Both
organisations would have to Section B
follow the same standards. 1. a) An indicator for business
4. a) An international standard is a growth is an aspect of the
standard that is followed in all business that we can measure
countries. to show the state of success.
b) A regional standard is a standard Examples include sales
that is set and controlled in a volume, profit, branches. (5)
region and a national standard is b) Empty stock is an indicator
a standard that is set and of business failure because
controlled in a country. the business will have few
raw materials for making
new products and therefore
few products to sell. (2)

2. a) Allow learners’ answer. can select any standards body
Discussion should include an – examples include Rwanda
explanation of the roles of Standards Body (RSB) and
standards, for example, International Organization for
control and safety. (5) Standardization (ISO).(5)
b) Basic standard, product
standard, terminology Section C
standard, testing standard, Learners’ answers. Give marks for a
code of practice, service product standard that includes
standard, process standard details of content and packaging
(any three) (3) and a testing standard that shows a
c) A standards body is an procedure for quality testing. (10)
organisation that sets and Total marks: 50
controls standards. Learners

Glossary
accountants – people who keep financial customers – People who buy your product or
accounts service
accounting – the work of keeping financial debit card – small plastic card that allows the
accounts holder to pay money from their bank account
arable – land usable for growing crops electronically
attitude – approach to life debt – owing money to a person or an institution
bookkeeping – keeping records of financial economics – social science studying how people
transactions in a business choose to use resources
brainstorm – group discussion to produce ideas economist – a person who studies economics
and ways of solving problems equity – money invested in a business by
budget – a plan that shows how you are going to the owner
manage money export – send goods and services to another
business failure – when a business cannot sell country for sale
enough products or services to pay for external – outside
expenses financial statements – formal record of financial
business finance – financial management for a activities
business grant – money given by a government or other
cash crops – crops sold at a market organisation for a particular purpose
collateral – something offered as security for import – bring goods and services into a country
repayment of a loan, to be forfeited if the loan from abroad to sell
is not paid indicators – things that show the state of
collective savings scheme – a group of people something
save their money in one fund innovative – original and creative in thinking
commission – a fee that is a percentage of a sale instalment – a number of equal payments spread
competition – a business that sells a similar over a period of time
product, service or offers an alternative interest rate – proportion of a loan that is charged
corruption – dishonest conduct by a person in as interest to the person borrowing
power, typically involving bribery internal – inside
credit – buying goods or services and paying in life skills – skills needed to deal with problems in
the future everyday life
credit card – small plastic card that allows the loan – money that must be paid back
holder to buy goods or services on credit
mentor – a person who can help you with your
current account – account where money can be personal development
withdrawn without notice
micro lenders – types of banks that lend small
71
amounts of money to people standard – a way of doing things that has been
motto – a short statement describing a goal or an approved or accepted by a recognised
ideal organisation
objectives – things aimed for; goals standing order – instruction to a bank to add a
fixed amount into an account every month
personal finance – financial management for an
individual or a family subsistence – growing crops to meet your family’s
needs
PIN (personal identification number) – a unique
code used for debit and credit cards sustainable development – development that
does not use up (deplete) resources
population density – the number of people per
square kilometre target market – a group of customers with similar
characteristics that the business wants to sell
potential – the capacity to develop one’s abilities to
primary needs – goods or services that we need, tax – money paid to the government of a country
for example, food, clothing, shelter and health
care trade credit – an agreement where a customer
can buy goods and pay the supplier at a later
profit – the difference between the amount date
earned and the costs
trend – change in a general direction
raw materials – basic material from which
a product is made, for example, wood or iron viable – capable of success
receipt – a bill that is marked as paid withdrawal – taking money out of an account
reputation – an opinion held about a person or a

business
resources – something that we have and can use
to assist us
retirement – when a person stops working,
usually at sixty five years of age
risk – the possibility of failure
savings account – an account provided by a bank
to save money and earn interest
secondary needs – goods or services that are not
necessary, but that we desire or wish for, for
example, designer clothes
self-awareness – being able to identify and
recognise your own emotions, personal
strengths and interests
shareholder – a person who owns a part of a
business
social media – tools that allow people to share
information via Internet networks, for
example, Facebook and Twitter
72 Glossary
Worksheet 1
UNIT 1 What is entrepreneurship?
Read the case study ‘Giving back to the community through Red Rocks’ and answer the
questions that follow.
Case study
Giving back to the community through Red Rocks
Harriet Ingabire is one of Rwanda’s young entrepreneurs that is making a difference in
her community. In 2013, she left a steady job in the United States and returned to Rwanda
where she settled in Musanze. Here her foster brother Greg showed her a small piece of
land. Straight away, Harriet had ideas swimming in her mind.
Musanze is a starting point for visitors to the Volcanoes National Park, so Harriet knew
that she wanted to build something for tourists. She also wanted to do something that
benefited the local community, so she asked the local authorities in Muko Sector for a
list of the poorest families in the area. She received a very long list and decided to stay
with every family.
The experience led to opening the guest house Red Rocks. Aside from offering
accommodation, Harriet also introduced new things that tourists could do while visiting
Musanze. “If you want, you can stay overnight and sleep in the same house as your host”
she explains. “The next morning you can learn to weave baskets, milk goats or take
dancing lessons.”
The women working with Harriet are grateful. Some of them have saved up and can
provide for their families or even build a home. Harriet has plenty of energy. In the future
she plans to construct houses for abused women or those that still do not have a house
of their own.
[source: The Diva Magazine Oct – Dec 2015 www.thedivamagazine-rw.com]
1. The table below shows characteristics of a good entrepreneur. Do you think that
Harriet has the characteristics in the list? Write down your explanation in the table.
Characteristics of a good entrepreneur Does Harriet have this characteristic?

Explain your answer.
Risk taker (2)
Persistent (2)
Hardworking (2)
Decision maker (2)
Creative and innovative (2)
Seeks information (2)
Perseverant (2)
Determined (2)
Able to find viable business opportunities (2)
2. Is Harriet a good example of an entrepreneur? Explain your answer. (2)
[20 marks]
Worksheets 73
Worksheet 2
UNIT 2 Personal values, skills and characteristics
Read the case study ‘Modelling beyond borders’ and answer the questions that follow.
Case study
Modelling beyond borders
Alexia Uwera’s story is similar to the tale of our nation. It is full of hope, the pursuit of
dignity and the promise of a brighter future.
As a child, Alexia enjoyed watching fashion shows on the television. As she was shy
and lacked confidence she didn’t envision her future as a model. As she grew up and
attended high school at the Namasagali College in Uganda, she put on her modelling
cap and entered beauty pageants. Time after time Alexia emerged victorious.
Her international career began in 2012 when Alexia won the Rwanda Premier Model
Competition. From that point on there was no turning back.
Alexia has travelled to Dubai and Geneva to fulfill her passion. She is thankful to her
friends and family who have believed in her, but she has also realised that she would not
be able to make the journey on her own. In 2014, she partnered with a company called
Concept + which has lots of experience in the fashion industry.
Today, Alexia Uwera’s future is bright and with each stroll down the catwalk she knows
that she is going places.
[source: The Diva Magazine Oct – Dec 2015 www.thedivamagazine-rw.com)
1. Which area did Alexia need to develop before she could start a career as a
model?(3)
2. Why do you think that Alexia feels that she cannot do the journey on her own? (3)
3. What is a mentor? (4)
4. Write a mindmap where you list your passions. For each passion state how a
mentor can help you to achieve success in that specific area. (10)
[20 marks]
74 Worksheets
Worksheet 3
UNIT 3 Work in the society
Fish farming (or aquaculture) means breeding fish in a controlled environment. In Rwanda,
we operate fish farms in Lake Kivu.
1. Fish farming can produce an important food source. Fresh and dried fish also
provide many new jobs in Rwanda. Classify the work as physical or mental work.
Explain your answer. (3)
2. List three other examples of work in the agricultural sector. (3)
3. Numwimerere is a beekeeping cooperative at the Akagera Buffer Zone. The cooperative
keeps bees on land bordering the Akagera National Park. Harvesting honey provides
work to the local community while preserving wildlife. Write a paragraph that
explains the importance and dignity of the work of the Numwimerere cooperative.
(10)
4. Is it important that the law protects the dignity of workers? Explain your answer.
(4)
[20 marks]
Worksheets 75
Worksheet 4
UNIT 4 Concepts of needs, wants, goods and services
1. What does an economist study? (3)
2. List three examples of primary needs and three examples of secondary needs.
Use the pictures for ideas. (6)
3. Name three different types of resources. (3)

4. Why do you think that we consider an entrepreneur a resource? (3)
5. Explain what is meant by the basic economic problem. (5)
[20 marks]
76 Worksheets
Worksheet 5
UNIT 5 Financial awareness
Mugisha is an entrepreneur who sells bread to hotels and restaurants in Kigali. He wants
to buy a delivery van.
1. Explain the difference between personal and business finance? (3)
2. Do you think that Mugisha can use his own savings to buy the van? Explain
your answer. (3)
3. Mugisha wants to expand his business to Huye. Make a list of items that he will
need in his new bakery business. (6)
4. What is the difference between debt and equity? (4)
5. Mugisha offers you a share in the business. Explain what it means to be a
shareholder.(4)
[20 marks]
Worksheets 77
Worksheet 6
UNIT 6 Initiation to accounting
1. Study the image and provide an answer to each question in the speech bubbles. (6)
What are the

advantages of cash
transactions? What are the
advantages of
credit payments?
2. List three internal users and three external users of accounting information. (6)
3. Yves owns 10% of a business. The profit of the business was RWF 300,000.
Calculate Yves’s share of the profit. (2)
4. What information on a receipt can help you to manage your money better? (6)
[20 marks]
78 Worksheets
Worksheet 7
Kamana is an entrepreneur. He organises music events and festivals. Kamana uses social
media to advertise his events.
1. Why do you think that social media is an effective way to grow Kamana’s
business?(6)
2. Kamana wants to grow his business by increasing the amount of people that
attend his festivals. Why do you think that Kamana wants to grow his business
by increasing sales rather than by decreasing costs? (6)
3. List two indicators of business failure. (2)
4. Draw up a poster to advertise a festival in your area. Make sure that you
encourage as many visitors as possible to the festival. (6)
[20 marks]
Worksheets 79
Worksheet 8
UNIT 8 Concept of standardisation
Dieudonne enjoys English at school. He plans to be a writer and editor. The online
magazine Tales of Rwanda is his idea:
Tales of Rwanda for tomorrow’s leaders

Tales of Rwanda is a monthly online literary magazine for young readers. Schools pay a subscription
fee and can offer the magazine free of charge to learners at primary schools.
The magazine will contain short stories, articles, poetry, cartoons, activities and competitions. All
content will be produced by Rwandan authors and illustrators.
E-learning is the education of the future and Tales of Rwanda offers a unique Rwandan education to
build tomorrows leaders.
Dieudonne has received the first articles and stories from other aspiring Rwandan
authors. Before he accepts the stories, he first checks that the spelling and grammar of
the articles are correct.
1. What is a standard? Give an example. (4)
2. Dieudonne writes down the standards that he wants to set for the material in
his magazine. Why do you think that this is important? (4)
3. What is a Standards Body? Provide an example. (4)
4. Match the standard with the field: (8)
1. Education A. Standards for managing stock

2. Commerce B. Standards for grammar and spelling
3. Housing C. Standards for safety on building sites
4. Accounting D. Standards for wages
[20 marks]
80 Worksheets
Memorandum: Worksheet 1
UNIT 1 What is entrepreneurship?
Suggested answers:
1. Characteristics of a good entrepreneur Does Harriet have this characteristic?

Explain your answer.
Risk taker (2)
Persistent (2)
Hardworking (2)
Decision-maker (2)
Creative and innovative (2)
Seeks information (2)
Perseverant (2)
Determined (2)
Able to find viable business opportunities (2)
2. Yes, Harriet is a good example of an entrepreneur as she has all the
characteristics of a good entrepreneur. (2)
[20 marks]
Memorandum: Worksheets 81
UNIT 2 Personal values, skills and characteristics
Suggested answers:
1. Alexia was shy and lacked confidence. She needed to believe in herself and was
lucky to have the support of friends and family. (3)
2. Allow learners’ answers. They can suggest that she needs financial backing and
emotional support. A company in the fashion industry can also help to market
Alexia.(3)
3. A mentor is a person with life experience that can help you with your personal
development and teach you life skills. (4)
4. Allow learners’ individual mindmaps. (10)
[20 marks]
82 Memorandum: Worksheets
UNIT 3 Work in the society
Suggested answers:
1. Fish farming is physical work. It involves breeding fish in controlled conditions. (3)
2. Learners can list various examples of work in the agricultural sector such as
farming for crops, farming for livestock, bee keeping (3)
3. Allow learners’ own explanations. (10)
4. Allow learners’ answers. Learners should point out that every person must be
treated with dignity. (4)
[20 marks]
UNIT 4 Concepts of needs, wants, goods and services
Suggested answers:
1. An economist studies how people choose to use resources. (3)
2. Allow learners’ suggestions. Primary needs can include food, shelter, a bed and
clothes. Secondary needs can include a car, cell phone and other luxury items. (6)
3. Land, raw materials, buildings, money, entrepreneurs (any three) (3)
4. Entrepreneurs use ideas to make use of the other resources such as land and raw
materials to produce goods and services. They are therefore valuable to a
community and considered a resource. (3)
5. The basic economic problem is that people have unlimited needs, but that we
have limited resources. This means that there is not enough land, machinery,
time and so on for everything that we need or want. The result is that we need
to make choices. We need to choose many things, – for example, which crops to
grow, how much money to spend on clothes, how much time to spend studying
and so on. (5)
[20 marks]
UNIT 5 Financial awareness
Suggested answers:
1. Business finance means to manage money and plan for the future of a business
whereas personal finance means to manage money and plan for the future of an
individual or family unit. (3)
2. Learners should point out that Mugisha probably does not have enough savings
to buy a van as this is a very expensive item. (3)
3. Answers will vary. Learners can list: baking oven and utensils, stock, telephone,
shelving, delivery van and so on. (6)
4. Debt is money that must be repaid (often with interest). Equity is a share in the
business and is not repaid. (4)
5. A shareholder is an owner of a business. The shareholder invests his or her
money in the business and in return owns a part of a business. (4)
[20 marks]
UNIT 6 Initiation to accounting
Suggested answers:
1. a. Advantages of cash transactions: we pay straight away and therefore always
know how much money we have, we do not pay interest or penalties,
sometimes we get a discount for paying cash. (3)
b. Advantages of credit transactions: we can get to use items that we need now
and only pay later, we do not need to carry cash that can be lost or stolen. (3)
2. Internal users: Employee, business owner, shareholder (3)
External users: Rwanda Revenue Authority (RRA), bank, investor (3)
3. Yves share of the profit: 300,000 × 10% = RWF 30,000 (2)
4. Allow learners’ answers that can include: cost per item or per weight allows us
to compare the cost of an item with the cost at other shops, we can see if we are
paying interest or penalties. If we pay on installment we can calculate the total
cost of an item and we can see the payment date that we must pay by to avoid
penalties.(6)
[20 marks]
Suggested answers:
1. Learners will provide their own motivation. They should point out that
Kamana’s target market is young people and that many young people use social
media. Social media is an effective marketing tool so many people will see
Kamana’s festival being advertised. Positive feedback from previous festivals will
encourage the growth of Kamana’s business. (6)
2. Learners will provide their own motivation. They should point out that it is
often easier to sell more products than to cut down on costs. Cutting down on
costs can also result in poor service which in the long run will influence sales. (6)
3. Business losses, low stock, low sales (any two) (2)
4. Assess learners’ posters using the following rubric: (6)
Informative 3 2 1
(3) Logical; very Fairly informative Some information
informative (incl. missing
time, date, place)
Language and 1 0
spelling Correct Some errors
(1)
Outcome 2 0
(2) Will attract many Will attract some
visitors visitors
[20 marks]
UNIT 8 Concept of standardisation
Suggested answers:
1. A standard is a way of doing things that follows guidelines or regulations. An
example is an ISO standard. (4)
2. Accept reasonable answers, for example:
• cartoonists and authors will know what is expected of them.
• it saves Dieudonne time as he does not have to work through articles and cartoons
that do not meet the standards. (4)
3. A standards body is an organisation that sets and promotes standards. An
example is the Rwanda Standards Board (RSB). (4)
4. 1. Education A. Standards for managing stock (8)

2. Commerce B. Standards for grammar and spelling
3. Housing C. Standards for safety on building sites
4. Accounting D. Standards for wages
[20 marks]

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Secondary

Dr. NDAYAMBAJE Irénée

Topic area 1 Entrepreneurial culture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1

Topic area 2 Business activity. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25

Topic area 3 Financial information and decision making . . . . . . . . . . . . . . . . . . . . . . . 34

Topic area 4 Business growth and ethics. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54

A competence-based curriculum is designed 2. Creativity and innovation: The ability

School Name: ________________________________ Teacher’s name: ____________________________

Term Date Subject Class Unit No Lesson Duration Class

School Name: ________________________________ Teacher’s name: ____________________________

Term Date Subject Class Unit No No Duration Class

Knowledge and understanding Skills Attitudes and values

At the end of this unit, learners should be able to:

confidently and effectively through

UNIT 1 Meaning, roles and characteristics of an entrepreneur 1

2 TOPIC AREA 1 Entrepreneurial culture

8. Teaching steps (9 periods) Lesson 3

Start the lesson by discussing the concept of

UNIT 1 Meaning, roles and characteristics of an entrepreneur 3

4 TOPIC AREA 1 Entrepreneurial culture

9. Support for learners with Answers

UNIT 1 Meaning, roles and characteristics of an entrepreneur 5

Content (12) 9–12 5–8 1–4

Use the following or a similar rubric to assess

Content (12) 9–12 5–8 –-4

6 TOPIC AREA 1 Entrepreneurial culture

Introductory activity  (SB page 3)

Activity 1.1  (SB page 4)

1. Ishimwe Claudien Ngezahayo 1. The Office sells a service. The service

UNIT 1 Meaning, roles and characteristics of an entrepreneur 7

Exercise 1.3  (SB page 13)

Case study activity  (SB page 14)

8 TOPIC AREA 1 Entrepreneurial culture

UNIT 1 Meaning, roles and characteristics of an entrepreneur 9

Knowledge and understanding Skills Attitudes and values

At the end of this unit, learners should be able to:

1. Background notes ideas through speaking, listening for

10 TOPIC AREA 1 Entrepreneurial culture

UNIT 2 Personal values, skills and characteristics of an entrepreneur 11

12 TOPIC AREA 1 Entrepreneurial culture

UNIT 2 Personal values, skills and characteristics of an entrepreneur 13

14 TOPIC AREA 1 Entrepreneurial culture

Content (12) 9–12 5–8 1–4

UNIT 2 Personal values, skills and characteristics of an entrepreneur 15

Content (12) 9-12 5-8 1-4

12. Suggested answers Case study activity  (SB page 22)

16 TOPIC AREA 1 Entrepreneurial culture

Exercise 2.2  (SB pages 26–27)

Exercise 2.3  (SB page 27) Self-asessment (SB page 31)

UNIT 2 Personal values, skills and characteristics of an entrepreneur 17

Knowledge and understanding Skills Attitudes and values

At the end of this unit, learners should be able to:

1. Background notes 2. Key vocabulary

18 TOPIC AREA 1 Entrepreneurial culture

UNIT 3 Work in the society 19

20 TOPIC AREA 1 Entrepreneurial culture

UNIT 3 Work in the society 21

Content (12) 9–12 5–8 1–4

Content (12) 9–12 5–8 1–4

School Name: ____ Teacher’s name:

School Name: ____ Teacher’s name:

9. Support for learners with Answers

Introductory activity (SB page 3)

Activity 1.1 (SB page 4)

Exercise 1.3 (SB page 13)

Case study activity (SB page 14)

12. Suggested answers Case study activity (SB page 22)

Exercise 2.2 (SB pages 26–27)

Exercise 2.3 (SB page 27) Self-asessment (SB page 31)

Exercise 3.3 (SB page 42)

12. Suggested answers Exercise 4.1 (SB page 49)

Activity 4.6 (SB page 60)

Activity 5.5 (SB page 77)