February 2025

Promotion:Introduction

By |2025-02-12T09:07:22+02:00February 12th, 2025|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Marketing: Promotion

  • Organizations come up with promotional strategies to communicate with customers or clients
  • Promotional strategy- the choice of a target market and formulation of the most appropriate promotion mix to influence it.
  • Promotion refers to the organisational function concerned with the advancement of a product, idea, or point of view through publicity […]
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Factors to consider when choosing a distribution channel

By |2025-02-12T09:23:17+02:00February 12th, 2025|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Marketing: Factors to consider when choosing a distribution channel

  • As pointed out elsewhere business have to choose from a number of distribution channels
  • In instance the business has to consider several factors when deciding on the most appropriate channel to use
  • These factors include:

The nature of the product

  • for example industrial products are […]
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Business Studies: Ratio Analysis: Introduction

By |2025-02-12T08:55:55+02:00February 12th, 2025|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Ratio Analysis: Introduction

  • Businesses record financial transactions as part of the finance and accounting function
  • This financial information is presented in the form of financial statements also known as final accounts at the end of each year/trading period
  • This information is used by various stakeholders of the business to make […]
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Business Studies: Aiding and protecting the employee

By |2025-02-12T09:35:09+02:00February 12th, 2025|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Aiding and influencing the business:Aiding and protecting the employee

  • Employees are quite vulnerable in a number of ways
  • This is especially true during times when unemployment is high as is the case in Zimbabwe
  • High unemployment erodes the bargaining power of employees leaving them at the mercy of employers
  • There are therefore laws […]
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Principles of Accounting: The petty Cash Book

By |2025-02-12T09:16:50+02:00February 12th, 2025|Notes, Ordinary Level Notes, Principles of Accounts Notes|

ZIMSEC O Level Principles of Accounts Notes: Source Documents: The petty Cash Book

  • As a business grows it is customary to have a Petty Cash Book and a Cash Book
  • In large businesses if all small transactions were to be recorded in the in the Cash Book it would become unwieldy
  • Imagine the example of a retail giant such […]
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Principles of Accounting: Correcting errors example

By |2025-02-12T09:09:05+02:00February 12th, 2025|Notes, Ordinary Level Notes, Principles of Accounts Notes|

ZIMSEC O Level Principles of Accounts Notes: Correcting errors example

The following errors were discovered in the books of K Musana on 31 March 20×7

  1. Purchases $1,410 on credit from A Rombe had been entered in B Rombe’s account
  2. A cheque of $94 paid […]
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Principles of Accounting: Calculating/Estimating depreciation

By |2025-02-12T09:37:17+02:00February 12th, 2025|Notes, Ordinary Level Notes, Principles of Accounts Notes|

ZIMSEC O Level Principles of Accounts Notes: Calculating/Estimating depreciation

  • Before it is entered in the books depreciation has to be calculated
  • Where an accurate figure cannot be estimated an estimate has to be used
  • It is entirely up to the business in question to choose an appropriate way of calculating depreciation for each class of assets
  • Whatever the method […]
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Principles of Accounting: Sales Control Accounts

By |2025-02-12T09:22:30+02:00February 12th, 2025|Notes, Ordinary Level Notes, Principles of Accounts Notes|

ZIMSEC O Level Principles of Accounts Notes: Sales Control Accounts

  • Sales control accounts present a summarized version of what should be in the Sales Ledger in a given period
  • Below is a typical Sales Control Account:
  • The exact look of the sales control account obviously depends on the nature of transactions involved

Sources of information when preparing

  • It […]
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Principles of Accounting: Single entry and Incomplete records

By |2025-02-12T09:40:56+02:00February 12th, 2025|Notes, Ordinary Level Notes, Principles of Accounts Notes|

ZIMSEC O Level Principles of Accounting: Single entry and Incomplete records: Introduction

  • It is not at all uncommon for business owners to have incomplete accounting records
  • A lot of SMEs (small and medium enterprises) often do not keep double entry accounting systems
  • Consider the example of a banana vendor it would be ridiculous for him to keep a double […]
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Principles of Accounting: Introduction to Manufacturing Accounts

By |2025-02-12T09:42:49+02:00February 12th, 2025|Notes, Ordinary Level Notes, Principles of Accounts Notes|

ZIMSEC O Level Principles of Accounting: Introduction to Manufacturing Accounts

  • Thus far we have taken it for granted that businesses purchase everything they sell
  • While it is true that a lot of business purchase inventory and sell it at a profit
  • There are some businesses that manufacture products
  • These manufacturing businesses typically:
    • Acquire Raw materials
    • Process this raw materials […]
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