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

Cambrige Notes: Statement of Account
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Cambrige Notes: Statement of Account

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

Cambrige Notes: Statement of Account

By Garikai Dzoma|2022-09-15T12:30:50+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Statement of Account

Also known as an account statement or customer statement.
It is a summary of all the transactions (for a particular customer) over a period of time.
It is issued by a seller to a buyer.
It is issued when goods or services are bought on credit.
It is sent as a […]
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Cambrige Notes: Building Societies
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Cambrige Notes: Building Societies

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

Cambrige Notes: Building Societies

By Garikai Dzoma|2022-09-15T12:30:50+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: The clearing of cheques
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Cambrige Notes: The clearing of cheques

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

Cambrige Notes: The clearing of cheques

By Garikai Dzoma|2022-09-15T12:30:51+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

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

If the payee and drawer use the same […]

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Cambrige Notes: Private Limited Companies
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Cambrige Notes: Private Limited Companies

Cambridge O Level/ IGSCE Accounts Notes, Ordinary Level Notes

Cambrige Notes: Private Limited Companies

By Garikai Dzoma|2022-09-15T12:30:52+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Ordinary Level Notes|

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

Its operations are governed by the Companies Act.
Formed by 2-50 shareholders.
In other countries a company is formed by 2 or more people with no maximum number of shareholders.
Has a lot of legal formalities including:
It has to create an Articles of Association, Memorandum of Association and […]
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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|2022-09-15T12:30:52+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|2022-09-15T12:30:52+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|2022-09-15T12:30:53+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|2022-09-15T12:30:53+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|2022-09-15T12:30:54+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|2022-09-15T12:30:54+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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July 2018

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