February 2025

Cambrige Notes: Principles of Accounting: Bank Statement

By |2025-02-12T08:56:27+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:Bank Statement

  • It is a document or report released (on a fixed date every month) by banks
  • It lists:
    • The balance at the beginning of the period
    • deposits,
    • withdrawals,
    • checks paid,
    • interest earned,
    • service charges
    •  penalties incurred if any
    • The balance at the end of the period
  • on a given […]
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Cambrige Notes: Purchases Return Day Book Example

By |2025-02-12T09:00:28+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: Purchases Return Day Book Example

You are to enter up the Purchases Day Book and the Returns Outwards Day Book from the following details, then to post the items to the relevant accounts in the Purchases Ledger and to show the transfers to the General Ledger at the end of the month.

May 2013

  • 1 Credit […]
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Cambrige Notes: Introduction to Debentures

By |2025-02-12T09:03:32+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 Debentures
A debenture certificate. Image credit scripophily.net A debenture certificate. Image credit scripophily.net

  • These are loan stocks that are issued to the company.
  • A debenture is simply a document or certificates that acknowledges said loan.
  • Debentures are […]
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Cambrige Notes: Building Societies

By |2025-02-12T09:06:47+02:00February 12th, 2025|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

ZIMSEC O Level Commerce Notes: Money and Banking: Building Societies

Building Societies

  • Is a type of a financial institution.
  • A building society is a financial organization which pays interest on investments by its members and lends capital for the purchase or improvement of houses.
  • The following building societies currently operate in Zimbabwe: CBZ Building Society, ZB building society, CABS […]
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Absorption of Overheads: Overhead Analysis Sheet Example

By |2025-02-12T09:32:13+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: Overhead Analysis Sheet Example

  • In this example we will look at how you can use an overhead analysis sheet to allocate and apportion overhead costs
  • It is important to note that while the format shown below is the most popular
  • It is entirely […]
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Introduction to Enterprises And Entrepreneurs

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

ZIMSEC O Level Commerce Notes: Introduction to Enterprises And Entrepreneurs

  • You will remember that there are four factors of production namely:
    • Land
    • Labour
    • Capital
    • Enterprise/Entrepreneurship
  • While the first three are often made up of tangible resources such as a piece of land, the company’s labour force or a tractor for example
  • The fourth resource (another name for a factor […]
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The External business Environment (PESTEL)

By |2025-02-12T09:01:08+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: The External business Environment (PESTEL)

  • As mentioned in our introduction to this topic
  • Businesses do not operate in isolation
  • There are external factors which also exert their influence on its operations
  • These external factors together constitute the external business environment
  • The […]
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Economic Philosophies: Introduction

By |2025-02-12T09:22:20+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: An Introduction

  • Economic philosophies are also known as economic ideologies
  • It refers to a set of economic ideals that a given person, society, country, people ascribe to
  • It refers to what this group of people/person believe the economy ought to […]
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AS A Level Business: Franchise Business

By |2025-02-12T09:03:17+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: Franchise Businesses

Characteristics/Features

  • A franchise is when […]
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O Level Computer Science: Software: Operating System

By |2025-02-12T09:44:59+02:00February 12th, 2025|Computer Science, Notes, Ordinary Level Notes|

ZIMSEC O Level Computer Science Notes: Software: Operating System 

  • An operating system, or “OS,” is software that communicates with the hardware and allows other programs to run.
  •  It consists of system software, or the fundamental files your computer needs to boot up and function.
  • Every desktop computer, tablet, and smartphone includes an operating system that […]
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