Business Studies Notes KCSE Form 1 - 4 | Business Notes for IGCSE

Form 1 Notes - Business Studies 1. 2. 3.

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Business Studies Notes Questions and Answers

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What are the factors that affect human wants? Not rated yet
What are the factors that affect human wants; List of factors affecting human wants. Factor # 1. Physiological Factors: Physiological factors …

International Trade 4 Not rated yet
Importance of economic integration Economic integration will ensure the following benefits for the member countries; Availability of wider …

Public Finance 3 Not rated yet
i. Personal income tax This is a tax that is imposed on incomes of individuals and is usually progressive in nature. Example pay-As You-Earn …

Public Finance 1 Not rated yet
Public finance refers to the activities carried out by the government associated with raising of finances and the spending of the finances raised …

Source Documents and Books of Original Entry 2 Not rated yet
(v) Cash payment Journals This is used to record cash and cheques that have been issued to the creditors/out of the business. Its totals are …

Source Documents and Books of Original Entry 1 Not rated yet
These are documents containing the information that makes basis of making entries in the books of accounts. They act as evidence that the transaction …

The Stock Exchange Market Not rated yet
This is a market whereby the buying and selling of shares and other securities takes place. Shares are the smallest units of capital that can be sold …

International Trade 3 Not rated yet
Documents used in International trade i) Enquiry/Inquiry. A letter sent by an importer to the exporter asking about the supply of …

International Trade 2 Not rated yet
The balance of payment on current account may be; In equilibrium i.e. if Dr = Cr Unfavourable i.e. if Dr > Cr (-ve) Favourable i.e. …

International Trade 1 Not rated yet
A trade involving the exchange of goods and services between two or more countries. If the exchange is between two countries only, then it is …

Economic Development and Planning  Not rated yet
Economic Growth This is the increase in the productivity of a country which can be seen in the continued increase in the national income over …

Inflation Not rated yet
Control of Inflation The govt. may adopt the following policies depending on their situation to reduce inflation to manageable levels. They …

Public Finance 2 Not rated yet
Principles of Public/government Expenditure These are the considerations that are necessary before any expenditure can be incurred by the government. …

Money and Banking 4 Not rated yet
Compulsory deposit requirements The commercial banks are required to maintain a certain amount of deposits with the central bank which will …

Money and Banking 3 Not rated yet
The following are some of the non-bank financial institutions in Kenya • Development banks • Building societies • Finance houses • Savings …

Money and Banking 2 Not rated yet
Commercial Banks These are financial institutions that offer banking services with a profit motive. Their activities are regulated by the …

Money and Banking 1 Not rated yet
Barter trade This is a form of trade where goods and services are exchanged for other goods and services. Benefits 1. Satisfaction …

Financial Statements 4 Not rated yet
d) Rate of stock turnover This is the rate at which the stock is bought or sold within a given period of time. It is obtained by; Rate of stock …

Financial Statements 2 Not rated yet
Importance of Trading account i. It is used to determine the gross profit/loss for a given trading period for appropriate decision making by …

Financial Statements 1 Not rated yet
These are prepared at the end of a given trading period to determine the profit and losses of the business, and also to show the financial position of …

Financial Statements 3 Not rated yet
For example; 1. 1997 The following Trial balance was prepared from the books of Paka Traders as at 31st December 1995. Trial balance December …

The Cashbooks and the Ledger Not rated yet
The cash book This is a special ledger which is used to record cash and cheque transactions. It contains only the cash in hand and cash at …

National income 2 Not rated yet
Factors which influences the level of national income. Quantity and quality of production. If the factors are more in terms of quantity …

National Income 1 Not rated yet
This is the total income received by the providers/owners of the factors of production in a given country over a given time period. Terms used in

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Chain/channels of Distribution Not rated yet
Introduction • Channels of distribution are the paths that goods and or services follow from the producers to the final users. • The persons …

Theory of the Firm 6 Not rated yet
Sources of monopoly power i) Control of an important input in production; A firm may control a strategic input or the entire raw materials …

Theory of the Firm 5 Not rated yet
i) Legal constraints/Government policy In some situations, the laws may restrict the growth of a firm. In such circumstances the existing …

Theory of the Firm 4 Not rated yet
v) Technical economies: These are benefits that accrue to a firm from the use of specialized labour and machinery. Large firms have access …

Theory of the Firm 3 Not rated yet
The government may therefore encourage the development of firms in some areas by offering concessions to industrialists such as: a) Offering free or …

Theory of the Firm 2 Not rated yet
(iii) Total costs Total cost is the sum of all costs incurred in the production at a given level of output i.e. the sum of fixed and variable …

Theory of the Firm 1 Not rated yet
Defination: (i) A firm; This is a single unit of business organization that brings together the factors of production to produce any …

Product Promotion 4 Not rated yet
Types of discount • Quantity discount: - Allowed by trader to encourage him/her to buy more quantity of the product being offer. • Trade discount: …

Product Promotion 3 Not rated yet
f) Radio This is a channel that allows for the advertised messages to be conveyed through sound to the listeners, with some background music …

Product Promotion 2 Not rated yet
ii. Advertising This is the presentation of information about a product through public media such as newspapers, radios, billboards, etc Types

Product Promotion 1 Not rated yet
Product is an item or service offered to the consumers at a price. Therefore, product promotion is the communication or any activity undertaken …

Insurance 4 Not rated yet
Types of Marine Insurance policies The marine insurance covers are classified as Hull, cargo, freight and ship owners’ liability. a) Marine

Insurance 3 Not rated yet
Types of policies i) Whole life assurance - In whole life assurance, the assured pays regular premiums until he/she dies. The sum …

Insurance 2 Not rated yet
Double insurance This is taking of insurance policies with more than one company in respect to the same subject matter and the risk. It …

Insurance 1 Not rated yet
Insurance - This is an undertaking or contract between an individual or business and an insurance an occurrence of risk(s) (i.e. against events …

Warehousing 2 Not rated yet
Advantages of a public warehouses i. A public warehouse serves a number of customers that deal with the same product. It assembles the small …

Warehousing 1 Not rated yet
Warehouse: This is a building or a part of a building where goods are received and stored until need arises for them. -Other terms used to refer …

Communication 5 Not rated yet
Courier Services These are services where a service provider receives transports and delivers parcels or important documents to destinations …

Communication 6 Not rated yet
3. Briefly explain the following levels of communication. (a) Vertical communication Involves the flow of information either downwards …

Communication 4 Not rated yet
Factors to Consider When Choosing Means of Communication i) Speed: Speed is an important factor when the message is urgent. …

Communication 3 Not rated yet
iii) Telex This is a means of communication used to send short or detailed messages quickly by use of a teleprinter. The service is provided …

Communication 2 Not rated yet
Message Encoding (3) Channel (4) (2) Receiver (5) Decoding (6) Forms and Means of Communication Forms; These are channels or ways of …

Communication 1 Not rated yet
Meaning of communication 1. Communication is the transfer or conveyance of messages or information from one person to another. 2. Communication …

Transport 4 Not rated yet
containers are designed in a way appropriate to transport goods by ships,train, lorry or by air. To safeguard the goods against risks such as theft and …

Transport 3 Not rated yet
(b) Sea Transport This is where goods and people are transported in seas and oceans. All types of water vessels may be used in sea transport. …

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Transport 2 Not rated yet
c) Vehicles These are means (units of carriage) of transport that ferry goods and people on roads. Vehicles are the most commonly used means …

Transport 1 Not rated yet
Topic Objectives By the end of the lesson, the learner should be able to: 1. Explain the meaning and importance of transport to business. …

Government and Business  Not rated yet
By the End of the Topic, the Learner Should Be Able to: i. Explain reasons for government involvement in business. ii. Explain how the government …

Forms of Business Units 7 Not rated yet
The Act outlines the following; Proposed name of the corporation Aims and objectives Goods or services to be produced and provided …

Forms of Business Units 6 Not rated yet
Disadvantages of public limited companies i) High costs of formation: The process of registering a public company is expensive and lengthy. …

Forms of Business Units 5 Not rated yet
a) Ordinary shares Ordinary shares have the following rights: • Have voting rights • Have no fixed rate of dividends. The dividends …

Forms of Business Units 4 Not rated yet
Principles of co-operatives i) Open and voluntary membership Membership is open and voluntary to any person who has attained the age …

Forms of Business Units 3 Not rated yet
Features of co-operatives • Membership is open to all persons so long as they have a common interest. •Members are also free to discontinue …

Forms of Business Units 2 Not rated yet
i) Temporary partnership -These are partnerships that are formed to carry out a specific task for a specific time after which the business automatically …

Forms of Business Units 1 Not rated yet
Topic Objectives By the end of the topic, the learner should be able to: 1. Identify the various forms of business units. 2. Explain …

Home Trade 1 Not rated yet
Topic Objectives: By the end of the topic, the learners should be able to: i. Explain the meaning and importance of trade. ii. Classify trade …

Documents Used in Home Trade 6 Not rated yet
Disadvantages of using a Bill of Exchange i) It may be dishonoured on maturity ii) Cash may not be readily available as banks may be reluctant …

Home Trade 5 Not rated yet
Wholesale Trade Wholesaling involves selling goods in large quantities to traders for resale. A wholesaler is a trader who buys goods in …

Terms of Payments Not rated yet
Advantages of credit card They are safer to carry around than cash Convenient to carry around Enables the holder to get goods and services …

Terms of Payments Not rated yet
These are the various agreements/conditions agreed upon between sellers and buyers regarding how debts arising from their transactions should be settled. …

Documents Used in Home Trade 5 Not rated yet
b) Posta pay This is an Electronic Fund Transfer (EFT) service offered by the postal corporation of Kenya, for sending and receiving money instantly …

Documents Used in Home Trade 4 Not rated yet
A cheque can be dishonored due to the following reasons: i. Insufficient funds in the account ii. If the signature on the cheque differs from …

Documents Used in Home Trade 2 Not rated yet
Functions of an advice note a) Informing the buyer that the goods are on the way so that in case of any delay in delivery, the buyer can make …

Entrepreneurship  Not rated yet
By the end of the topic, the learner should be able to: i. Explain the meaning of entrepreneurship ii. Discuss the importance of entrepreneurship …

Wholesale Trade Not rated yet
Wholesaling involves selling goods in large quantities to traders for resale. A wholesaler is a trader who buys goods in bulk from producers/manufactures …

Home Trade 4 Not rated yet
c) Chain stores (Multiple shops) Are large scale businesses with separate branches which are managed and organized centrally. The branch managers …

Documents Used in Home Trade 3 Not rated yet
Causes of undercharge include: Price undercharges on items Arithmetic errors/mistaken in calculation Omission of items in the invoice …

Documents Used in Home Trade 1  Not rated yet
A business document is a written record which gives evidence to a stage in the transfer of goods or provision of services from one party or it is …

Home Trade 3 Not rated yet
vi) Automatic vending machines These are coin or card operated machines used to sell commodities like drinks, stamps, and snacks e.t.c. Examples …

Home Trade 2 Not rated yet
Advantages of small-scale retailers without shops i) They require a small amount of capital to start and operate their businesses. ii) They …

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The Office 2 Not rated yet
(b)Personal secretary • Receiving and filing information • Booking appointments for the boss • Taking and writing minutes during meetings …

The Office Not rated yet
1.Define the term an office An office is a building, room or a place set aside for administrative,communication or clerical work of an organization. …

Ethical Issues in Business  Not rated yet
Ethics-refers to a set of values, principles and rules of acceptable behavior which influence how individuals, groups of people and the society …

Business Plan  Not rated yet
This is a written document that highlights the objectives of the business and steps to be followed in order to achieve these objectives. It indicates where …

Evaluating a business opportunity  Not rated yet
This means assessing whether the identified opportunity is viable or not. This helps in arriving at the best decision concerning the business idea to implement …

Business Environments and Their Effects on the Business Not rated yet
Business environment refers to conditions or factors which surround and affect business operations. These factors could be within the business(internal

Types of Business Activities Not rated yet
People carry out different business activities in order to earn income. Business activities are activities which involve the provision of goods or services …

Business and Its Environment  Not rated yet
By the end of the topic, the learner should be able to: a. Explain the meaning and purpose of a business b. Identify various business activities …

Introduction to Business Studies  Not rated yet
Objectives: By the end of the topic, the learner should be able to: i) Explain the meaning of Business studies ii) Explain the importance of …

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KCSE Revision Notes Form 1 - Form 4 All Subjects

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