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Cambrige Notes: Principles of Accounting: Both prepaid and accrued income and expenses
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Cambrige Notes: Principles of Accounting: Both prepaid and accrued income and expenses

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

Cambrige Notes: Principles of Accounting: Both prepaid and accrued income and expenses

By Garikai Dzoma|2025-02-12T09:43:23+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: Both prepaid and accrued income and expenses

We have already looked at the treatment of:
However the assumption in each case was that these cases would occur in isolation
That is for example only an accrual would occur […]

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Cambrige Notes: Principles of Accounting: Electronic Data Processing
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Cambrige Notes: Principles of Accounting: Electronic Data Processing

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

Cambrige Notes: Principles of Accounting: Electronic Data Processing

By Garikai Dzoma|2025-02-12T08:56:11+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 Notes: Electronic Data Processing

With the advent of computers electronic data processing has become prevalent
Electronic data processing is the use of computers in recording, classifying, manipulating,presenting and summarizing data
In the early days of computers electronic processing was rather limited
At first it involved the use of electronic calculators to […]

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Cambrige Notes: Sales Returns Day Book Example Sales Return Day Book Example
Cambrige Notes: Sales Returns Day Book Example Sales Return Day Book Example

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

Cambrige Notes: Sales Returns Day Book Example Sales Return Day Book Example

By Garikai Dzoma|2025-02-12T09:00:05+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: Sales Return Day Book Example Sales Return Day Book Example

Enter up the Sales Day Book and the Returns Inwards Day Book from the following details. Then post to the customers’ accounts and show the transfers to the General Ledger.

2014

June 1 Credit sales to: B Danho $240; M Runde $126; G […]

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Cambrige Notes: Introduction to Shares
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Cambrige Notes: Introduction to Shares

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

Cambrige Notes: Introduction to Shares

By Garikai Dzoma|2025-02-12T09:03:28+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: Introduction to Shares

This is a unit or portion of capital.
It represents a stake in a limited liability business.

Types/Classes of shares.

There are basically two types of shares:
Ordinary and preference shares.

Ordinary shares

these represent equity ownership in the business (i.e. they are owned by the owners of […]

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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|2025-02-12T09:06:40+02:00February 12th, 2025|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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Absorption of Overheads: More than one department and more than one product example
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Absorption of Overheads: More than one department and more than one product example

Cambridge AS A Level Accounting, Notes, ZIMSEC A Level Accounting

Absorption of Overheads: More than one department and more than one product example

By garikaib|2025-02-12T09:27:12+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 of Overheads: More than one department and more than one department worked example

We have already looks at the theory of overhead absorption here
We have also looked at allocation and apportionment here
We have also looked at the theory of how to […]

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Uses and Limitations of Marginal Costing
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Uses and Limitations of Marginal Costing

Cambridge AS A Level Accounting, Notes, ZIMSEC A Level Accounting

Uses and Limitations of Marginal Costing

By garikaib|2025-02-12T09:31:24+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: Uses and Limitations of Marginal Costing

According to research by CIMA the leading Management Institute
Traditional costing methods such as Absorption costing are still in widely used by manufacturing businesses throughout the world
There is are reasons for this:

Uses/Advantages of Absorption costing

Marginal costing is easy […]

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The Business Environment: Introduction
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The Business Environment: Introduction

Cambridge AS A Level Business Studies, Notes, ZIMSEC A Level Business Studies, ZIMSEC Business Enterprise Skills

The Business Environment: Introduction

By garikaib|2025-02-12T08:59:29+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: The Business Environment

Businesses do not operate in a vacuum
There are a number of factors/players that affect the way a business operates
For example, a business has suppliers and customers both who are critical to its operations
These factors can […]

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AS A Level Business: Intellectual Capital
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AS A Level Business: Intellectual Capital

Cambridge AS A Level Business Studies, Notes, ZIMSEC A Level Business Studies, ZIMSEC Business Enterprise Skills

AS A Level Business: Intellectual Capital

By garikaib|2025-02-12T09:19:07+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: Intellectual Property

Capital is one of the four factors of production
Intellectual capital is part of capital
To reiterate, creating a business (enterprise) involves combining the four factors of production
These factors are also known as resources
These resources include capital, […]

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AS A Level Business: Documents Used In The Formation And Running Of Companies
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AS A Level Business: Documents Used In The Formation And Running Of Companies

Cambridge AS A Level Business Studies, Notes, ZIMSEC A Level Business Studies, ZIMSEC Business Enterprise Skills

AS A Level Business: Documents Used In The Formation And Running Of Companies

By garikaib|2025-02-12T09:01:27+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: Limited Companies: Articles

We have already looked at the nature of limited liability companies and what makes them unique
Unlike Sole Trader business, companies require a lot of paperwork in order to create them
Only when […]

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February 2025

Uses/Advantages of Absorption costing