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Cambrige Notes: Sales Journal and the Sales Ledger

By Garikai Dzoma|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

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
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Cambrige Notes: Principles of Accounting: The Imprest system

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

Cambrige Notes: Principles of Accounting: The Imprest system

By Garikai Dzoma|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
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Cambrige Notes: Sole Trader:Trading and Profit and Loss Account/Income Statement Example

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

Cambrige Notes: Sole Trader:Trading and Profit and Loss Account/Income Statement Example

By Garikai Dzoma|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
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Cambrige Notes: The trial balance

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

Cambrige Notes: The trial balance

By Garikai Dzoma|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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Absorption Costing: Statement of Profit Worked Example
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Absorption Costing: Statement of Profit Worked Example

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

Absorption Costing: Statement of Profit Worked Example

By garikaib|2025-02-12T09:07:36+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: Statement of Profit Worked Example

We have already looked at the format of a Statement of Profit or Loss under Absorption Costing here
We also looked at another example here
It is now time to look at another example

The Question

Zambe Ltd produces […]

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Commerce: Management Functions: Organising
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Commerce: Management Functions: Organising

Notes, O Level Commerce Notes, Ordinary Level Notes

Commerce: Management Functions: Organising

By garikaib|2025-02-12T09:25:21+02:00February 12th, 2025|Notes, O Level Commerce Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Management Functions: Organising

During the introduction, we examined what management is
We said management is the art of doing work through others
Also, it was mentioned that management can be defined in terms of its functions/duties that every manager is expected to perform
These functions include planning, organising, coordinating, leading and […]

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AS A Level Business: The Economic Problem
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AS A Level Business: The Economic Problem

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

AS A Level Business: The Economic Problem

By garikaib|2025-02-12T09:33:08+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: Enterprising: The Economic Problem

As already said elsewhere, business involves an organised effort
The owners combine factors of production to achieve set objectives
Combining factors of production can also be known carrying out an economic activity
Businesses exist primarily to satisfy human […]

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AS A Level Business: Forms Of Business Organisations
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AS A Level Business: Forms Of Business Organisations

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

AS A Level Business: Forms Of Business Organisations

By garikaib|2025-02-12T09:24:37+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

It has already been said in the introduction that a business is an activity that involves an individual/group of individuals coming together to combine economic resources (factors of production) to achieve certain objectives (usually to make a profit)
From […]

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As A Level Business: Private and Public Sectors
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As A Level Business: Private and Public Sectors

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

As A Level Business: Private and Public Sectors

By garikaib|2025-02-12T09:44:58+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: Private and Public Sectors

We have already defined business as an activity that takes place when someone ( or a group of individuals) work together in an organised way to achieve a certain purpose
In that discussion, we hinted […]

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Chisarudzi/ Chin’an’anuri (Selector)

By garikaib|2025-02-12T08:59:01+02:00February 12th, 2025|O Level Shona Notes, Shona Grammer|

notebook_10

Chisarudzi/Chin’an’anuri (Selector)

Zvidudziramazita zvinoburitsa pfungwa yokusarudza kana kun’an’anura zvinhu kubva pane zvimwe:

Gore rino kune nzara.

Murume uye ave kupenga.

Murume upi vaurikutaura?

Madzitsi echisarudzi

a) /-no/ Dzitsi iri rinoburitsa pfungwa yokuva pedyo kana kukomberedza.

Dunhu rino rakabudirira chaizvo.

Svondo rino tirikusangana kwaMutare.

b) /-ye/ kana /-ya/ Dzitsi iri rinobuditsa pfungwa dzechinhu chambotaurwa asi chisiri kuonekwa. Chinhu chacho chinenge chichizivikanwa nevanhu vari kutaura.

Murume uya/uye anenharo.

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February 2025

The Question