UNIT COURSE STRUCTURE : BEAUTY AND COSMETOLOGY TOTAL MODULE/ PAPER TOTAL ASSIGNMENTS EXAMS ASSESMENT PER MODULE CREDITS CREDITS CREDITS CREDITS

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1 MAGANJO INSTITUTE OF CAREER EDUCATION COURSE STRUCTURE : BEAUTY AND COSMETOLOGY COURSE OBJECTIVES AND OUTCOMES At the end of this unit, a student is expected to have studied the prescribed modules in this unit and to have done completed all the prescribed assignments and unit exams. The objectives of this study unit are; to introduce the student to the history and science of Beauty, hair and hair dressing to equip them with student with basic hair handling techniques to enable the learner understand and take responsibility for their own learning, career development and rights and responsibilities within the industry to help the student learn how to manage client and staff relations with in the industry to enable the student understand the social and economic environment within which the hair and beauty industry operates The expected outcomes of this course unit are; The student should be able to define key words and explain key concepts in the prescribed modules The student will be able to understand key characteristics of the hair and beauty industry The student will be able to perform basic practices in hair and salon handling MODULE/ PAPER CLASS ROOM ASSIGNMENTS CREDITS UNIT THREE HOME TAKE ASSESMENT CREDITS UNIT EXAMS CREDITS TOTAL CREDITS PER MODULE TOTAL References CREDITS CREDITS CREDITS

2 Hairdressing 773 ASSESSMENT For purposes of assessing and your progress, please answer the following questions, as best as you can. You must hand in your work with in a period of 3 weeks for marking and recording. The tutor concerned reserves the right to reject your work if there is reason to suspect that some one else has done it for You will be subjected to snap questions as you hand in. this is meant to confirm whether the completed work is EXERCISE 1. What are conditioners and what they do? 2. How is massage useful in hair practice, how often is it necessary? 3. Describe treatments for very dry hair and very greasy hair. 4. Why is heat used in conditioning and how it is supplied? 5. Explain the following; - Hyperemia - Contra-indications - Vibro - Rehabilitating rinses 6. List four names of massage movements. 7. What are the active ingredients in surface conditioners? 8. (a) What is a wig? (b) Explain the difference between synthetic and human hair. (c) What are the differences between the types of weft knots? (d) Explain the meaning of board work.

3 9. Explain the following; - Positional spring - Mount - Tension spring - Bees wax - Jockey 10. What is haircutting? Why is it necessary? (b) Describe the different parts of the head (c) Explain the procedures taken during haircutting (d) Name 2 commonly used haircutting tools? 11. (a) Describe the correct holding techniques for scissors and razors. (b) How are cutting tools kept clean? (c) List the precautions to be taken when using cutting tools. 12. Describe what should be done if a client had a minor or severe cut on the ear Exercise B 1. a) What are shampoos? Of what importance are they in hairdressing? b) List the types of shampoos you know and when they are used c) Explain the shampooing positions 2. a) Mention all the shampooing equipment you know b) What are the precautions that should be taken when shampooing? 3. a) Define perming. Explain its effects on hair b) Describe the chemistry of perming

4 c) What precautions must be taken during perming? 4. a) There are several penning reagents used in a typical salon. Mention them and when they are used. What is the advantage of using each method you have mentioned? b)describe the various penning faults and how they can be corrected. 5. Write short notes on the following: i) Hair straightening ii) Finger waving

5 Business Management (811) Assessment: For the purpose of assessing and monitoring your progress, please answer the following questions as best as you You must hand in your work within a period of three (3) weeks for marking and recording. The tutor concerned reserves the right to reject your work if there is reason to suspect that some one else has done it for you. You will be subjected to snap questions as you hand in. this is meant to confirm whether the completed work original to you. Exercise 1. Define the term management and state the management function. 2. Using any organization of your choice. Discuss its principles sighting examples from Fayol s principles. 3. Discuss the type of organization structures best known to you by stating the advantages and disadvantages of each. 4. Vertical and horizontal organizations work differently. Draw and explain bow each works and comment on each choosing the best. 5.(a) Differentiate between authority, responsibility and delegation. (b) What are the preconditions for effective delegation? (c) State the advantages and disadvantages of delegation. 6. (a) Differentiate between formal and informal organization. (b) What are the advantages and disadvantages of each? 7.(a) What is bureaucratic phenomena and state its criticism? (b) State the characteristics of a bureaucratic organization. 8. Write short notes on the following;

6 (a) Planning (b) Organizing (c) Leading (d) Controlling.

7 ACCOUNTING 951 ASSESSMENT: For purpose of assessing and monitoring your progress, please answer the following questions, as best as you can. You must hand in your work within a period of three weeks for marking and recording.the tutor concerned reserves the right to reject your work is there is a reason to suspect that someone else has done it for you. You will be subjected to snap questions as you hand in your work. This is meant to confirm her the compiled work is original to you. EXERCISE A: 1. Distinguish between book keeping and accounting 2. Discuss the main functions of accounting 3. Define a business transaction and discuss the different types of business transactions. 4. What is book keeping Equation? Explain the purpose of this? - 5. Write short notes on the following; a) Account e) Capital b) Creditor f) Liability c) Monetary value g) Assets d) Balance sheet

8 6. Draw up Musis s balance sheet from the following information; Motor vehicle Capital 15,000,000 Plant and machinery 6,000,000 Loan from John 4,000,000 Stock 3,000,000 Cash at bank 2,000,000 Creditors 1,000,000 Debtors 4,000, State and explain the uses of accounting information. 1. What is the difference between long-term liabilities and current liabilities? 2. Why is it important to distinguish between capital and revenue expenditure? EXERCISE B: 1. What is a ledger book? 2. State and explain the division of a ledger. 3. Explain the concept of double entry. 4. Discuss the different types of accounts and their classifications 5. Write up the assets, liability and capital account s to record the following; May 1: Started business with shs.2, 500,000 in the hank May 2: Bought furniture by cheque shs.150, 000

9 May3: Bought machinery shs May 5. Bought motor van paying cheque shs.60, 000 May 8: Sold amount owing to planners ltd shs.750, 000 May 23.Received amount due from 3. Walker shs.60, 000 in cash. 6. Write up the bl1owing in the books of accounts: July1. started business with shs.500,000 cash. July - 3. Bought goods for cash sbs.85, 000 July.7. Bought goods on credit shs. 116, 000 from B. Morgan. July 10. Sold goods for cash shs July.l4. Returned goods to B. Morgan shs July.l 8. Bought goods on credit shs from A. Moses. July 2l. Returned goods to A. Moses shs July 24. Sold goodsioa. Knight sbs on credit July 25. Paid E.Morgan s Account by cash shs July.31. A. Knight paid on his account in cash shs Explain the rules governing double entry 8. Discuss the two terminologies of sales and purchase as used in accounting. EXERCISE C: 1. Distinguish between closing off accounts and balancing off accounts 2. (a) What is a trial balance

10 (b) Write up a trial balance from the following; Capital shs. 292,000 Premises shs. 150,000 Motor vehicle shs. 50,000 Furniture shs. 50,000 Stock shs. 35,000 Debtor smith shs. 17,500 Purchases shs. 9,500 Sales shs. 13,000 Sundry expenses shs. 1,000 Salaries shs. 2,000 Bank shs. 14,000 3.Write up the accounts to record the following transactions, balance off and extract a trial balance. April. 1. James started business with shs. 5,000, Received a loan of shs. 3,000,000 from A. Smith. 3. Bought machinery for cash shs. 2,000, Bought goods from S. David on credit shs. 500, Bought goods for cash shs. 800, Sold goods for cash shs. 1,000, Paid general expenses by cash shs. 90, Paid wages shs. 150,000.

11 4 The following balances were extracted from the books of G. Paul on Sept You are required to prepare a trial balance after inserting capital. Shs. Purchases 5,600,000 Sales 7,500,000 Furniture 1,560,000 Sundry debtors 1,840,000 General expenses 500,000 Set out the layout of a ledger book State and explain the various uses of a trial balance. EXRCISE D: 1. What is a cashhook? Explain the purposes ot cashbooks 2. How are transactions recorded in a cashbook? 3. Distinguish between trade and cash discounts. How are these discounts treated in the books counts? 4. Explain the purpose and useftilness of the analysis cashbook. 5. Write up a two-column cashbook from the following details and balance off as at the end of month July 1: Balance brought forward from June Cash in hand shs. 2, Cash at bank shs. 15,800, Sold goods for cash shs. 3,400,000

12 3. Bought goods and paid by cheque shs. 4,200, Paid rent by cash shs. 3000, Cashed cheque for shs , Paid R.Ojara by cheque shs , Paid general expenses in cash -shs. 800, Paid wages in cash shs.200, Bought goods and paid by cheque shs. 4,600, Sold goods and received a cheque shs. 2,800, Received a cheque from A. Smith shs. 1,500, Paid by cheque S. Adam shs. 2,200, Sold goods for cash shs. 2,000, Banked cash keeping a balance of cash in hand shs. 1,000,000 write up a three column cashbook from the following infomation, balance off at the end of month and show the relevant discount accounts as they would appear in the general ledger. October. 1. Opening balances: cash in hand shs. 600,000 Cash at bank shs. 25,000, Bought goods by cheque shs , Bought goods from H. Marshall shs. 5,000, Sold goods to ABC LTD shs. 2,600, Cashed a cheque for office use shs. 2,000, Bought goods from XY and Co. shs. 7,400,000

13 7. Sold goods to M. Kariuki shs Paid expenses in cash shs. 300, Sold goods for cash shs. 2,500, Paid Marshall by cheque the amount due less 5% 12. Received from ABC LTD a cheque of the amount due less 4% cash discount. 13. Paid expenses in cash shs. 250, Paid XY and Co. by cheque by. deducting cash discount of 3% 20. Received cash from M. Kariuki, discount allowed 2V2% 30. Paid wages in cash shs. 1,000, Banked cash keeping a balance of cash in hand shs. 500,000. EXERCISE E: 1. Define bank reconciliation statement and discuss its main advantages. 2. Describe the causes of difference in balance as per cashbook and bank statement.. 3. From the following information, draw up a hank reconciliation statement 1997 July 3l Balance as per cashbook shs July 31st Balance as per bank statement shs Additional information. i) Cheques issued and entered in the cashbook but not presented for payment shs ii) Cheques received and paid into bank but not credited by the bank shs iii) Banlccharges shs

14 iv) Payment against standing orders shs v) Direct deposit in the bank account by a debtor shs Narnatovu s cashbook showed a debit balance up shs on June 3O 1987 where as the bank statement showed a credit balance of shs on the same date. The following differences were. a) Cheques totalling shs issued by Namatovu did not appear on the bank statement. b) Cheques totalling shs, deposited on the last day of the month were not credited c) Bank charges for the month amounted to shs d) The bank made payment for shs to Namatovu s landlord and another of shs to an insurance company as per her standing orders. e) A cheque for shs deposited on June was dishonoured. f) A debtor remitted shs direct to Narnatovu saccount. You are required to prepare a bank reconciliation statement The following were from the bank columns of cashbook of P.Burton. DR 1995 Apirl 1 Balance b/f Apirl3 A.Smith Apirl l7 sales ApirI 5 M.Robert Apirl l0 R.William Apirll sundry expenses Apirl l2 A.black Apiril10 S.David Apirl 20 sales Apirl l5 wages Apirl 30 H.Malthus Apirl l8 Rent CR Apirl 25 A.Smith Apirl 30 Balance c/f

15 On 30 th April 1995 be received the following statement from the bank DR CR BALANCE Shs shs shs April 1 Balance b/f April 5 A. Smith April 7 Cash April 8 M. Robert April sundry expenses April 10 R. William April 13 S. David April 15 A. Black April 15 Wages April 19 Rent April 20 Cash April 30 charges a) Bring the cash book up to date: b) Prepare the bank reconciliation statement

16 6. The Bank statement for Green for the month of March 1996 is: 1996 DR March 1 Balance Shs The cash book for March 1996 is; CR Shs BALANCE Shs /D March 8 L. Tulloch /D March 16 Cheque /D March 20 A. Bennett /D March 21 Cheque March 31 March 31 Bks. Standing order /D /D /D March 31 Bank charges /D DR March 16. N. Marsh March 1. Balance b/f March 21 Alexander 333, P. Wood 206,000 CR 31.U. Sinclair 160, M. Robert 315, Balance c/d 5,280, P. Phillips 84,000 4,477,000 4,477,000 Required: a) Write the cash book up to date b) Prepare a bank reconciliation statement

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