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July 2018

Cambrige Notes: Credit Note and Debit Note

By |2018-08-01T07:30:37+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

A credit note. Image credit debitoor.com

A credit note. Image credit debitoor.com

ZIMSEC O Level Commerce Notes: Credit Note and Debit Note

Credit Note

  • I issued by a supplier to a buyer.
  • It is usually printed in red or pink.
  • It is used when a supplier owes the buyer money.
  • It shows the flow of money […]

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Cambrige Notes: Receipts and till slips

By |2018-07-25T09:57:34+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Receipts and till slips

Receipt

  • Is issued by a seller to a buyer.
  • It is used to acknowledge a cash payment.
  • It is evidence of a cash sale.
  • It shows:
    1. The names and addresses of the buyer and seller.
    2. date of receipt issue.
    3. Reason for payment.
    4. Description Of goods-if it is a receipt for […]

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Cambrige Notes: Double Entry Exercise and Solutions

By |2018-07-25T09:57:34+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC O Level Principles of Accounts: Double Entry Exercise and Solution[/title

  • You are required to open the asset and liability and capital accounts and record the following transactions for June 20X8 in the records of T. Moyo. 20X8
  1. June 1 Started business with $12,000 in cash.
  2. 2 Paid $11 700 of the opening cash into a bank account for […]

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Cambrige Notes: Building Societies

By |2018-08-01T07:08:46+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Money and Banking: Building Societies

Building Societies

  • Is a type of a financial institution.
  • A building society is a financial organization which pays interest on investments by its members and lends capital for the purchase or improvement of houses.
  • The following building societies currently operate in Zimbabwe: CBZ Building Society, ZB building society, CABS […]

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Cambrige Notes: Features of Invoices

By |2018-07-25T09:57:34+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Invoices

  • There are two main types of invoices:
  • A proforma invoice and,
  • ordinary invoices.

Proforma invoice

  • Is a document in the form of an invoice.
  • Is send by a supplier to a potential buyer.
  • It may be used as a quotation.
  • It shows terms of payment.
  • It show quantities of goods/services.
  • Is […]

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Cambrige Notes: Introduction and basic terms

By |2018-07-25T09:57:34+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Introduction and basic terms

  • Accounting is a system comprising the following elements: In summary Accounting is the process of identifying, measuring and communicating business information to assist users in making informed, useful decisions.
  • Only monetary transactions are recorded in accounting using the historical and monetary principles.
  • This simply means that only […]

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Cambrige Notes: The Double Entry Concept

By |2018-08-01T07:27:09+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes

  • You need to pay close attention because this is where the accounting part in accounting begins.
  • This is the basic rule in accounting which states that any accounting transaction should be recorded twice.
  • Every debit should have a corresponding credit and every credit should have a corresponding credit.
  • No matter the […]

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Cambrige Notes: Determining whether an account has a debit or credit balance

By |2018-08-01T07:25:44+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes:Determining whether an account has a debit or credit balance

  • Sometimes in a bid to confuse you during the examination examiners will present you with a jumbled list of balances which might require you to determine whether the accounts should be on the debit side or credit side of the trial balance.
  • […]


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Cambrige Notes: The clearing of cheques

By |2018-08-01T07:14:12+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Money and Banking: The clearing of Cheques.

  • There are three ways and circumstances in which a cheque may be cleared.

If the payee and drawer use the same bank and branch

  1. The payee deposits the cheque into his/her account.
  2. The payee is credited and,
  3. The drawer is debited.

If the payee and drawer use the same […]


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