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October 20, 2015 at 2:24 am
Great lecture..does it matter which service cost centre you reapportion first?
John Moffat says
October 20, 2015 at 7:54 am
No – it will end up with the same answer.
(Try it and see )
October 5, 2015 at 12:52 am
Finally I understand reapportioning using the repeated distribution method. Thank you John.
August 23, 2015 at 2:58 am
Hi I really like the approach of your teaching, it is really easy to follow, does opentuition have lectures for F3 in pounds,cause everything i see is in dollars
August 23, 2015 at 5:46 am
The lectures use $’s simply because all of the ACCA exams are in $’s. (The entries are exactly the same whatever the currency)
August 24, 2015 at 9:21 pm
May 19, 2015 at 4:16 am
The last recharge M total $4: 50% for X ($2) 40% for Y ($2). I don’t understand. Can you explain for me? Thanks.
May 19, 2015 at 8:03 am
It is simply that we are rounding to the nearest $. (There is no need to work in cents )
May 12, 2015 at 9:10 pm
Thank you for the lectures. Is there a possibility to buy a kindle version of the support notes? I transferred them to my kindle through my amazon account, the conversion is better than expected considering the many charts, still I cannot acces the table of contents and some formulas are harder to read.
May 12, 2015 at 10:57 pm
No, sorry, we do not offer Kindle version, just the PDF
(glad to hear that basic conversion worked for you.)
as you know there are many different kind of devices and standards and we can’t start offering them all, at least for now.
October 15, 2014 at 2:42 pm
If I start with Stores first , recharge Maintenance , will I reach the same answer ?
October 15, 2014 at 4:36 pm
Yes you will. (Try it and see )
October 16, 2014 at 2:46 pm
Thank You Sir.
July 1, 2014 at 2:01 pm
Thank you so much for teaching the repeated distribution method systematically..
I was so lost in class when my lecturer taught us.
Thanks once again
July 1, 2014 at 2:07 pm
You are welcome – I am pleased that the lecture helped
May 26, 2014 at 8:34 am
during reaportioning the service centres and rounding to the nearest dollar, what if your answer is different from the correct one in the multiple choice?
May 26, 2014 at 8:51 am
The choices of answers will be different by a big enough amount in the exam for it not to be a problem
May 25, 2014 at 6:04 pm
ok if the question mentioned the percentage of X first and then for Y, why do we calculate recharging for Y first??
May 25, 2014 at 6:09 pm
It does not matter which one you recharge first – you will end up with the same final answer. (Try it yourself and you will see that I am correct )
May 25, 2014 at 4:36 pm
sir in question 1 on depart. A how did you get that value of 9000 for service cost center Y
i kinda lost it nd cant figure it out :/
May 25, 2014 at 5:04 pm
Department Y is 30,000.
When we come to recharging, the little table in the question says that Y does 30% of its work for department A.
30% x $30,000 = $9,000.
April 21, 2014 at 4:20 pm
Love open tution GOD bless u ??????
April 18, 2014 at 6:15 pm
Can you please explain Question 4 on the test question,From CH7 not sure how you got 13 euro for ans
April 18, 2014 at 9:59 pm
Department X has total overheads of $88000.
The total hours worked in dept X are (8000 x 3) + (8000 x 2.5) = 44000
So the overhead absorption rate is $88000/44000 = $2 per hour.
You can do the same for Dept Y and work out overheads per hour for Y.
To calculate the cost per unit for product M, it is 2.5 hours at the adept X rate, plus 2 hours at the Dept Y rate.
( incidentally, there are no euros in paper F2 – everything is in dollars )
In future, if you want me to answer a question, then please ask it in the Ask ACCA Tutor Forum. I can not always read comments below lectures.
February 15, 2014 at 1:11 pm
Sir, at the last line ( recharge for M ) why did you take 50 % instead of 45 % for x ? and why did for y it remains the same ’45 %’ ?
January 24, 2014 at 5:34 pm
Hi sir just wondering about question 1. Why have you reapportioned X again to get the figure 1500 to add to A?
January 24, 2014 at 5:52 pm
Sorry, but I am a bit puzzled which question you are referring to.
Do you mean question 1 of the test at the end of the chapter?
(If you do, then I don’t know where you get the 1500 from)
October 29, 2013 at 4:40 pm
Great tutor! I wish I could be in that class! I hear a lot of Latvian names been mentioned in this class. Where is this based? I’m Latvian myself but study from home with BPP.
October 29, 2013 at 6:20 pm
Maybe it’s time to come back home 😉 to Riga 😉
September 25, 2013 at 8:05 am
Thanks a mill. Opentuition.Com. Why need recharge the service cost center over production?
September 25, 2013 at 4:31 pm
Because we need to absorb the overheads over the production, but the service centre does not produce anything – it just does work for the productions centres that do produce units.
September 18, 2013 at 9:11 pm
Hello teacher, i understood this chapter very clearly but when i opened the kaplan an bpp kits to solve them i found questions of under absorbed and over absorbed ovhds. There is no lecture on this topic?
September 19, 2013 at 11:13 am
The lectures are with the chapter on absorption costing.
July 26, 2013 at 2:08 am
You are AWESOME SIR!!!! . Dont let anyone tell u otherwise
July 15, 2013 at 4:38 pm
these easy understanding lectures are saving my life! Thanks a lot!!.
I have a question around 5:35 at recharge canteen cost. Why dont we dived 50/100 and 40/100 instead of 50/90 and 40/90 since there are total 100 employees?
July 26, 2013 at 2:16 am
You are absolutely right.He made a mistake the first time which he corrected later on in the lecture
July 26, 2013 at 2:28 am
oh sorry i thought u were talking about the previous lecture. The reason that he didnt use 100employees is because 10 employees are of the canteen depaertment. He is recharging the total canteen costs to the production departments which have total of 90 employees.
October 23, 2015 at 8:43 am
i also have the same ques, why we counting 90 employees…
thanks Nouman for the answer.
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