February 2025

Overhead absorption and absorption rates (OAR)

By |2025-02-12T09:21:03+02:00February 12th, 2025|Cambridge AS A Level Accounting, Notes, ZIMSEC A Level Accounting|

Cambrige AS and A Level Accounting Notes (9706)/ ZIMSEC  Advanced Accounting Level Notes: Absorption Costing:  Overhead Absorption Rates (OAR)

  • As already pointed out elsewhere production overheads are usually calculated at the beginning of the accounting period
  • This would allow, for example, the business to determine how much cost to assign to a unit before calculating the selling price

    • […]

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Reconciliation of absorption and marginal profits

By |2025-02-12T09:20:51+02:00February 12th, 2025|Cambridge AS A Level Accounting, Notes, ZIMSEC A Level Accounting|

Cambrige AS and A Level Accounting Notes (9706)/ ZIMSEC  Advanced Accounting Level Notes: Reconciliation of marginal costing and absorption costing profits

  • Because absorption costing includes the cost of fixed overheads in:
    1. Opening and closing inventory and
    2. Cost of sales
  • There will be inevitable differences in profit figures calculated using the two methods
  • These differences will arise whenever there […]
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Commerce: The Business Environment: Introduction

By |2025-02-12T09:44:10+02:00February 12th, 2025|Notes, O Level Commerce Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: The Business Environment

  • It is a common cause that businesses do not operate in a vacuum
  • There are a number of factors that affect the way a business operates
  • These factors can be external to the business i.e. outside the business itself
  • They can, however, be internal i.e. factors that are to […]
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AS A Level Business: Planned Economy

By |2025-02-12T09:08:23+02:00February 12th, 2025|Cambridge AS A Level Business Studies, Notes, ZIMSEC A Level Business Studies, ZIMSEC Business Enterprise Skills|

Cambridge AS A Level Business Studies/ ZIMSEC Advanced Level Business Studies/ Business Enterprise Skills Notes: Planned/Command Economy: Features 

  • A planned economy is also known as a command economy
  • To recap society faces an economic problem of how to allocate its scarce resources
  • It has to answer three basic questions:
    • What to produce
    • How to produce and
    • For […]
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AS A Level Business: Public Limited Companies

By |2025-02-12T09:36:22+02:00February 12th, 2025|Cambridge AS A Level Business Studies, Notes, ZIMSEC A Level Business Studies, ZIMSEC Business Enterprise Skills|

Cambridge AS A Level Business Studies/ ZIMSEC Advanced Level Business Studies/ Business Enterprise Skills Notes: Types of businesses: Public Limited Companies

  • There are generally two forms of limited liability companies:
  • In this post, we will examine the features, advantages and disadvantages of public limited companies
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AS A Level Business: The Macro-economic And Micro-economic Business Environment

By |2025-02-12T09:02:37+02:00February 12th, 2025|Cambridge AS A Level Business Studies, Notes, ZIMSEC A Level Business Studies, ZIMSEC Business Enterprise Skills|

The Macro-economic […]

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English Notes: Introduction

By |2025-02-12T08:57:15+02:00February 12th, 2025|English Language Notes, Notes, Ordinary Level Notes|

English Language Introduction

The secret to success in English, and indeed you will find it is also the secret to most things in life, is practice and concentration; then practice and concentration and more practice and concentration. For most students English is a second language and only exposure to the language will improve your proficiency.

Even those who were born English […]

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Introduction to weather and climate

By |2025-02-12T08:59:57+02:00February 12th, 2025|O Level Geography, Weather and Climate|

Rainy Weather. Image by Sodahead. Rainy Weather. Image by Sodahead. ZIMSEC O Level Geography Notes: Introduction to Weather and Climate

Weather-the state of the atmosphere at a particular place and time as regards heat, cloudiness, dryness, sunshine, wind, rain, etc. The weather is all around us, all the time. It is an […]

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