February 2025

Cambrige Notes: Principles of accounts:Bank Overdrafts

By |2025-02-12T09:45:13+02:00February 12th, 2025|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: The Cash Book:Bank Overdrafts

  • Bank overdrafts are a way for businesses to borrow money in the short term
  • With bank overdrafts the business is allowed to withdraw and/or make payments that exceed the business’s bank balance
  • For example a business has a balance of $200 in its bank account
  • The business […]
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Cambrige Notes: Sales Journal and the Sales Ledger

By |2025-02-12T08:58:16+02:00February 12th, 2025|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

An example of a Sales Day Book showing entries. Image credit vc-doubleentry.co.uk An example of a Sales Day Book showing entries. Image credit vc-doubleentry.co.uk

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Books of Original Entry: Sales Journal and the Sales Ledger

  • When cash or other payments e.g. Ecocash/Visa/MasterCard is received when […]
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Cambrige Notes: Principles of Accounting: The Imprest system

By |2025-02-12T09:01:42+02:00February 12th, 2025|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Source Documents: The petty Cash Book: The Imprest system

  • The imprest system is one where the cashier gives the petty cashier enough cash to meet
    the petty cash needs for the following period
  • This amount is known as a float amount
  • Let’s say this amount is $500
  • Then, at the end of […]
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Cambrige Notes: Sole Trader:Trading and Profit and Loss Account/Income Statement Example

By |2025-02-12T09:04:58+02:00February 12th, 2025|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Trading and Profit and Loss Account/Income Statement Example

From the following trial balance of S Madondo, extracted after one year’s trading, prepare a trading and profit and loss account for the year ended 31 December 20X6. A balance sheet is not required.

  • Stock at 31 December 20X6 was $12,408

Solution

S […]

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Cambrige Notes: The trial balance

By |2025-02-12T09:08:09+02:00February 12th, 2025|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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Commerce: The Internal Business Environment

By |2025-02-12T09:44:55+02:00February 12th, 2025|Notes, O Level Commerce Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: The Internal Business Environment

  • As already mentioned elsewhere businesses do not operate in a vacuum
  • The operations of a business are affected by factors internal and external to it
  • Here we will look at the internal business environment

The internal business environment

  • A business’s internal environment is made up of people known as […]
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Chiratidzi (Demonstrative)

By |2025-02-12T09:34:45+02:00February 12th, 2025|O Level Shona Notes|

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Chiratidzi (Demonstrative)

Kune mhando mbiri dzezviratidzi:

1) Zviratidzi zvepedyo. (near demostrative)

2) Zviratidzi zvekure. (far demonstrative)

Zviratidzi zvinoenderana nemipanda yemazita yazvinodudzira sezvizvi:

Maumbirwo ezviratidzi

Mazita emupanda mumwe nemumwe ose anowirirana nechiratidzi chemupanda chimwechete chekure uye chimwechete chepadyo. Zviratidzi zvekure nezvepadyo zvakasiyana maumbirwo azvo.

1. Zviratidzi zvepedyo ( near demonstratives)

Chitsigisi   + chiratidza mupanda chechiratidzi (stabiliser + demonstrative […]

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Reaction

By |2025-02-12T09:13:02+02:00February 12th, 2025|English Language Notes|

What did you just say to me? Image by African American What did you just say to me? Image by African American Register reaction

Usually any form of utterance elicits some form of response from the listener or intended recipient. In register a reaction is a response to someone’s statement, behavior […]

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Pressure

By |2025-02-12T09:09:34+02:00February 12th, 2025|O Level Geography, Weather and Climate|

An aneroid barometer. Image imgkid. An aneroid barometer. Image imgkid. ZIMSEC O Level Geography Notes: Pressure.

-is the pressure exerted by the weight of air in the atmosphere of Earth. It is measured in millibars. It is measured using an instrument known as a barometer. There are two different types of […]

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