July 2018

Cambrige Notes: Stakeholders of the Business

By |2018-08-01T07:35:16+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Stakeholders of the Business

  • Many people are involved in running a business.
  • Some have direct interest while others have indirect interest in the running of the business.
  • These individuals or groups are known as stakeholders.
  • At any given time and during each and every business operation each stakeholder group will have […]

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Cambrige Notes: Sole Trader Businesses

By |2018-08-05T08:27:28+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Sole Trader Businesses

Characteristics/Features

  • It is a form of business where there is only one owner who manages and controls the business.
  • The owner of a business is also known as a proprietor and hence the business is also known as a sole proprietorship which means the business has one owner.
  • A […]

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Cambrige Notes: Partnership Business

By |2018-08-05T08:23:42+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Partnership Business

Characteristics/Features

  • A partnership is an unincorporated association of two or more individuals to carry on a business for profit. General partnerships are usually made up of 2-20 partners. Special partnerships such as those formed by professionals who are not allowed to form companies e.g. Accountants, Dentists etc. can have 2-∞ […]

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Cambrige Notes: Introduction to Limited Liability Companies

By |2018-07-25T09:57:33+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Pick n Pay is an example of a limited liability company. Image credit tmsm.co.zw

Pick n Pay is an example of a limited liability company. Image credit tmsm.co.zw

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Introduction to Limited Liability Companies

  • Contrary to popular belief among students and common people the word […]

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Cambrige Notes: Introduction to Shares

By |2018-07-25T09:57:33+02:00July 25th, 2018|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: Introduction to Debentures

By |2018-08-05T07:20:34+02:00July 25th, 2018|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: Multinational Companies/ Trans National Companies

By |2018-08-05T07:29:12+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Multinational Companies/ Trans National Companies

  • These are large limited liability companies with branches in other countries and a headquarters in one country.
  • Control is centralized and products have very similar features
  • for example Zimplats (Implats), Coca Cola, Shell and BP.

Advantages

To host country

  • Multinational companies bring several […]

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Cambrige Notes: Financial statements

By |2019-04-30T19:05:12+02:00July 25th, 2018|Cambridge O Level/ IGSCE Accounts Notes, Notes, Ordinary Level Notes|

Cambridge IGCSE Accounting(0452)/O Level Principles of Accounts(7110) Notes: Business Finance and Accounting: Financial statements/ Final Accounts

  • The accounting function exists mainly to record, analyse and present financial information
  • Presentation of financial information involves the preparation of what are known as final accounts
  • They are called final accounts because they are the last accounts to be prepared
  • They are also […]

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July 2017

Business Studies: Pressure groups in Zimbabwe

By |2017-07-13T13:04:15+02:00July 13th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Aiding and influencing the business:Pressure groups in Zimbabwe

  • These are non-profit and usually voluntary organization whose members have a common cause for which they seek to influence political or corporate decision makers to achieve a declared objective
  • Pressure groups lobby on behalf of their members to ensure that their cause is held and […]

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Business Studies: Cost Benefit Analysis

By |2018-08-15T08:57:24+02:00July 13th, 2017|Notes, O Level Business Studies Notes|

ZIMSEC O Level Business Studies Notes: Aiding and Influencing the Business: Cost Benefit Analysis

  • The major objectives of businesses is to provide services profitably and to survive
  • Traditionally profit has been the overriding goal of the owners of the business
  • But often the activities of businesses have an impact on the environment
  • Environment refers to the natural world around […]

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