February 2025

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

By |2025-02-12T09:04:21+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: 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: Differences between shares and debentures

By |2025-02-12T09:07:35+02:00February 12th, 2025|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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Absorption Costing: Over and Under-absorption

By |2025-02-12T09:44:41+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: Over and Under-absorption

  • As has been said before overhead absorption rates are calculated in advance
  • The formula for getting an overhead absorption rate is:
  • \text{OAR=}\dfrac{\text{Budgeted Production Overhead}}{\text{Budgeted Level of Activity}}
  • The budgeted level of activity can be units,labour hours, machine hours etc
  • It is […]
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Commerce: Management Functions Introduction

By |2025-02-12T09:21:59+02:00February 12th, 2025|Notes, O Level Commerce Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Management Functions: Introduction

  • No doubt you have heard of people who work as managers within a business
  • These people carry out management duties in the organisations in which they are employed
  • It is important to note that depending on an organisation a manager can be known by several titles
  • Popular titles for […]
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Commerce: Advantages And Disadvantages Of Being An Entrepreneur

By |2025-02-12T09:13:36+02:00February 12th, 2025|Notes, O Level Commerce Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Advantages And Disadvantages Of Being An Entrepreneur

  • We have looked at what an entrepreneur is here
  • Now we will look at the advantages and disadvantages of being an entrepreneur
  • Running your own business obviously has its own advantages

Advantages of being an entrepreneur

  • If you are an entrepreneur you become your own […]
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Socialism: Drawbacks And Benefits

By |2025-02-12T09:45:15+02:00February 12th, 2025|Notes, ZIMSEC A Level Business Studies, ZIMSEC Business Enterprise Skills|

ZIMSEC Advanced Level Business Studies/ Business Enterprise Skills Notes: Economic Philosophies: Socialism Demerits and Merits

  • During our discussion of Socialism
  • We examined its features and aims
  • These features give socialism its advantages and disadvantages

Advantages of socialism

  • It strives to create an equal […]
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AS A Level Business: Levels Of Business Activity

By |2025-02-12T09:11:49+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: Levels of Economic Activity

  • Just as the economy can be divided into three sectors (primary, secondary and tertiary)
  • So can business activity/operations be divided into three levels of activity namely:
    • Primary
    • Secondary
    • Tertiary
  • These are also known as the three levels of economic […]
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Causes of the First World War: Part 1

By |2025-02-12T09:31:02+02:00February 12th, 2025|O Level History Notes|

USS Texas: The last floating Dreadnought USS Texas: The last floating Dreadnought: Image by Wiki-commons. Causes of the First World War 1914-1918

Preamble

Although not necessarily part of the ZIMSEC Ordinary Level History syllabus, it is nevertheless important to read up on the History of Europe from about 1850 so that you […]

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Character

By |2025-02-12T09:17:36+02:00February 12th, 2025|English Language Notes, English Register|

Thief. Image by thief-four.com Thief. Image by thief-four.com Register Character

Character refers to the way a person behaves, his manners and general behavior. Character can also be viewed as a person’s disposition, nature, personality or temperament. Some people can be described as being vain, others fearless while others can be described […]

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