finance Archives - Free ZIMSEC & Cambridge Revision Notes

July 2018

Cambrige Notes: Financial statements
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Cambrige Notes: Financial statements

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

Cambrige Notes: Financial statements

By Garikai Dzoma|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: The uses and limitations/weaknesses of break even analysis
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Business Studies: The uses and limitations/weaknesses of break even analysis

Notes, O Level Business Studies Notes, Ordinary Level Notes

Business Studies: The uses and limitations/weaknesses of break even analysis

By garikaib|2017-07-11T10:55:35+02:00July 11th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Break even analysis: The uses and limitations/weaknesses of break even analysis

Break even analysis has it’s strengths and weaknesses

Advantages/Uses/Strengths of Break even analysis

Break even analysis is an important investment appraisal option as it allows management to quickly asses the viability of a proposition
Margin of safety calculations are […]
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Business Studies: Break even analysis using calculations example
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Business Studies: Break even analysis using calculations example

Notes, O Level Business Studies Notes, Ordinary Level Notes

Business Studies: Break even analysis using calculations example

By garikaib|2017-07-08T16:08:24+02:00July 8th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Break even analysis using calculations example

In this topic we will make Break Even related calculations using formula
This approach can be used in conjunction or instead of the graphical method
To aid the discussion we will use the example below from a past examination paper:

Shona runs a […]

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Business Studies: Break even analysis the graphical method example
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Business Studies: Break even analysis the graphical method example

Notes, O Level Business Studies Notes, Ordinary Level Notes

Business Studies: Break even analysis the graphical method example

By garikaib|2017-07-08T16:10:09+02:00July 8th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Break even analysis the graphical method example

As has been pointed out there are two approaches to break even analysis
In this post we will look at the graphical method
To help make matters clear we will make extensive use of an example below

Shona runs a take-away pizza […]

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Introduction to break even analysis
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Introduction to break even analysis

Notes, O Level Business Studies Notes, Ordinary Level Notes

Introduction to break even analysis

By garikaib|2017-07-08T16:16:38+02:00July 8th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Introduction to break even analysis

It is a simple decision making aid used to discover the level of output/activity that is required before profits are made
It can also be used to discover the level of activity/output required to achieve a set level of profits
Break even analysis is […]
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Fixed costs, variable costs, direct costs and indirect cost
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Fixed costs, variable costs, direct costs and indirect cost

Notes, O Level Business Studies Notes, Ordinary Level Notes

Fixed costs, variable costs, direct costs and indirect cost

By garikaib|2017-07-08T09:59:30+02:00July 8th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Fixed costs, variable costs, direct costs and indirect cost

Cost accounting is the accounting function concerned with calculating costs
Cost is an amount that has to be paid or given up in order to get something
In business costs are expressed in monetary terms
In this discussion costs include:

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Uses, advantages and disadvantages of budgets
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Uses, advantages and disadvantages of budgets

Notes, O Level Business Studies Notes, Ordinary Level Notes

Uses, advantages and disadvantages of budgets

By garikaib|2017-07-06T10:37:12+02:00July 6th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Ratio Analysis: Budgets: Uses, advantages and disadvantages of budgets

Facilitate coordination between departments within the organisation
Helps to assign and clarify responsibilities e.g. the production department must produce and the marketing department sell produced units
Help to translate strategic plans into actionable departmental goals
Improves communication
Help to control […]
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Business Studies: Budgets an introduction
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Business Studies: Budgets an introduction

Notes, O Level Business Studies Notes, Ordinary Level Notes

Business Studies: Budgets an introduction

By garikaib|2017-07-06T10:36:36+02:00July 6th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

ZIMSEC O Level Business Studies Notes: Business Finance and Accounting: Ratio Analysis:Budgets an introduction

As pointed out in another topic one of the principal functions of management is planning
It involves creating predetermined courses of action (i.e. plans)
A budget is a plan of action for achieving quantified objectives
Budgets are plans of action expressed in quantitative(measurable) terms

[…]

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Business Studies: Gearing ratios
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Business Studies: Gearing ratios

Notes, O Level Business Studies Notes, Ordinary Level Notes

Business Studies: Gearing ratios

By garikaib|2017-07-05T10:41:46+02:00July 5th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

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

Gearing refers to the extent to which a business’s assets are financed using debt capital versus equity capital
Remember the balance sheet equation:
Assets = Capital (Equity) + Liabilities (Debt)
What this means is that all assets are purchased using either equity or debt finance
Equity […]
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Business Studies: Liquidity ratios
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Business Studies: Liquidity ratios

Notes, O Level Business Studies Notes, Ordinary Level Notes

Business Studies: Liquidity ratios

By garikaib|2018-01-22T08:52:57+02:00July 5th, 2017|Notes, O Level Business Studies Notes, Ordinary Level Notes|

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

Liquidity is a measure of how well a business can meet its short term obligations as and when they fall due
It is usually expressed in terms of how well the entity in question can convert its assets into cash
Short term obligations include amounts owed […]
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July 2018

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July 2017

Advantages/Uses/Strengths of Break even analysis

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