Cambridge O Level/ IGSCE Accounts Notes Archives - Free ZIMSEC & Cambridge Revision Notes

Cambrige Notes: Public Limited Companies
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Cambrige Notes: Public Limited Companies

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: Public Limited Companies

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

ZIMSEC O Level Commerce Notes: Business Organisations: Public Limited Companies

Formation

Membership is open to the public.
Membership is by invitation through a prospectus.
Formed by at least two shareholders and there is no upper limit.
Governed by the Companies Act.
The founding members have to draw up a prospectus, articles and memorandum of association and a statutory declaration and […]
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Cambrige Notes: Differences between shares and debentures
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Cambrige Notes: Differences between shares and debentures

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: Differences between shares and debentures

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

ZIMSEC O Level Commerce Notes: Differences between shares and debentures

To access more topics go to the Commerce Notes page.

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Cambrige Notes: Differences between Ordinary and Preference Shares
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Cambrige Notes: Differences between Ordinary and Preference Shares

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: Differences between Ordinary and Preference Shares

By Garikai Dzoma|2018-08-01T07:20:17+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Differences between Ordinary and Preference Shares

To access more topics go to the Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes.

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Cambrige Notes: Source Documents and their uses
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Cambrige Notes: Source Documents and their uses

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: Source Documents and their uses

By Garikai Dzoma|2018-08-01T07:28:21+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: Source Documents and their uses

Accounting is the systematic recording of financial transactions in monetary terms.
Every time a business makes a transaction in the real world a paper trail is created.
The paper trail is known as/are a source document(s)
A source document is the original document that shows that a transaction took place.
For […]
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Cambrige Notes: The trial balance
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Cambrige Notes: The trial balance

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: The trial balance

By Garikai Dzoma|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: The trial balance

It has already been explained that at the core of accounting is the double entry principle.
The principle states that there are two aspects or sides to every transaction: a debit and a credit.
A trial balance is a list of all the debits and all the […]
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Cambrige Notes: Preparing a Trial Balance
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Cambrige Notes: Preparing a Trial Balance

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: Preparing a Trial Balance

By Garikai Dzoma|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: Preparing a Trial Balance

As already said a trial balance is extracted from the ledger accounts by listing all the credit and debit balances that are in the entity’s books at the end of each trading period.
The following steps are involved in the extraction and preparation of a trial […]
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Cambrige Notes: Users of Accounting Information
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Cambrige Notes: Users of Accounting Information

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: Users of Accounting Information

By Garikai Dzoma|2018-08-01T07:22:57+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC Principles of Accounts Notes: Users of Accounting Information.

Users of accounting information can be divided into two groups:
Internal users and,
External users.
Users of accounting information are sometimes known as stakeholders since they are affected and in turn affect the concerned entity’s operations.

Internal Users

These are found inside the business entity itself and they include:
Owners– Determine […]
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Cambrige Notes: Determining whether an account has a debit or credit balance
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Cambrige Notes: Determining whether an account has a debit or credit balance

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

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

By Garikai Dzoma|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: Introduction and basic terms
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Cambrige Notes: Introduction and basic terms

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: Introduction and basic terms

By Garikai Dzoma|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
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Cambrige Notes: The Double Entry Concept

Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes

Cambrige Notes: The Double Entry Concept

By Garikai Dzoma|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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Cambridge O Level/ IGSCE Accounts Notes

July 2018

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