Cambridge O Level/ IGSCE Accounts Notes Archives - Page 3 of 19

Cambrige Notes: Purchases Return Day Book Example
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Cambrige Notes: Purchases Return Day Book Example

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

Cambrige Notes: Purchases Return Day Book Example

By Garikai Dzoma|2018-08-01T07:33:40+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: Purchases Return Day Book Example

You are to enter up the Purchases Day Book and the Returns Outwards Day Book from the following details, then to post the items to the relevant accounts in the Purchases Ledger and to show the transfers to the General Ledger at the end of the month.

May 2013

1 Credit […]
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Cambrige Notes: Introduction to Debentures
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Cambrige Notes: Introduction to Debentures

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

Cambrige Notes: Introduction to Debentures

By Garikai Dzoma|2018-08-05T07:20:34+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 to Debentures
A debenture certificate. Image credit scripophily.net

A debenture certificate. Image credit scripophily.net

These are loan stocks that are issued to the company.
A debenture is simply a document or certificates that acknowledges said loan.
Debentures are […]
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Cambrige Notes: Stakeholders of the Business
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Cambrige Notes: Stakeholders of the Business

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

Cambrige Notes: Stakeholders of the Business

By Garikai Dzoma|2018-08-01T07:35:16+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: Stakeholders of the Business

Many people are involved in running a business.
Some have direct interest while others have indirect interest in the running of the business.
These individuals or groups are known as stakeholders.
At any given time and during each and every business operation each stakeholder group will have […]
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Cambrige Notes: Multinational Companies/ Trans National Companies
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Cambrige Notes: Multinational Companies/ Trans National Companies

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

Cambrige Notes: Multinational Companies/ Trans National Companies

By Garikai Dzoma|2018-08-05T07:29:12+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: Multinational Companies/ Trans National Companies

These are large limited liability companies with branches in other countries and a headquarters in one country.
Control is centralized and products have very similar features
for example Zimplats (Implats), Coca Cola, Shell and BP.

Advantages

To host country

Multinational companies bring several […]
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Cambrige Notes: Sole Trader Businesses
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Cambrige Notes: Sole Trader Businesses

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

Cambrige Notes: Sole Trader Businesses

By Garikai Dzoma|2018-08-05T08:27:28+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: Sole Trader Businesses

Characteristics/Features

It is a form of business where there is only one owner who manages and controls the business.
The owner of a business is also known as a proprietor and hence the business is also known as a sole proprietorship which means the business has one owner.
A […]
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Cambrige Notes: Introduction to the Trading and Profit and Loss Account
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Cambrige Notes: Introduction to the Trading and Profit and Loss Account

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

Cambrige Notes: Introduction to the Trading and Profit and Loss Account

By Garikai Dzoma|2018-07-25T09:57:33+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 to the Trading and Profit and Loss Account

The profit/loss of a business is calculated by preparing a trading and profit and loss account
It is sometimes called only the profit and loss account in error
It is also more accurately known as the: Statement of Comprehensive Income
It is […]
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Cambrige Notes: Partnership Business
Cambrige Notes: Partnership Business

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

Cambrige Notes: Partnership Business

By Garikai Dzoma|2018-08-05T08:23:42+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: Partnership Business

Characteristics/Features

A partnership is an unincorporated association of two or more individuals to carry on a business for profit. General partnerships are usually made up of 2-20 partners. Special partnerships such as those formed by professionals who are not allowed to form companies e.g. Accountants, Dentists etc. can have 2-∞ […]
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Cambrige Notes: Uses and the importance of the Trading and Profit and Loss Account
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Cambrige Notes: Uses and the importance of the Trading and Profit and Loss Account

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

Cambrige Notes: Uses and the importance of the Trading and Profit and Loss Account

By Garikai Dzoma|2018-08-05T08:25:57+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: Uses and the importance of the Trading and Profit and Loss Account

People set up businesses to make a profit
Profit is the main objective of most privately owned businesses
However a business may fail to make a profit
The business may make a loss instead
The owners of a business […]
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Cambrige Notes: Terms used in the Trading and Profit and Loss account/Income Statement
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Cambrige Notes: Terms used in the Trading and Profit and Loss account/Income Statement

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

Cambrige Notes: Terms used in the Trading and Profit and Loss account/Income Statement

By Garikai Dzoma|2018-07-25T09:57:33+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: Terms used in the Trading and Profit and Loss account/Income Statement

Gross profit

is the excess of sales over the cost of goods sold
If the amount of cost of goods sold is more than the amount of sales the result is a gross loss
Gross profit is found in the Trading […]
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Cambrige Notes: Purchases Journal and the Purchases Ledger

By Garikai Dzoma|2018-07-25T09:57:33+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

An example of entries being made in a Purchases Day Book. Image credit rtahosting.co.uk

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Purchases Journal and the Purchases Ledger

As has already been said transactions are first recorded […]
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Cambridge O Level/ IGSCE Accounts Notes

July 2018

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