OpenTuition.com Free resources for accountancy students
Free ACCA lectures and course notes | ACCA AAT FIA resources and forums | ACCA Global Community
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 :/
John Moffat says
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.
July 14, 2013 at 2:10 pm
i want to know which book or notes or kit is using in these lectures?? so that i can practice same question… plz rply fast
July 14, 2013 at 10:07 pm
All the lectures are based on the OpenTuition course notes which you can download on this site
April 22, 2013 at 10:02 pm
This is really good because the BPP notes don’t explain anything and use unnecessarily complicated examples!
April 23, 2013 at 6:59 am
Thank you 🙂
March 14, 2013 at 1:47 am
really appreciate for all of your work , hope this website will last forever , it a great touch for all of the ACCA students , and really thanks
December 15, 2012 at 8:44 am
these lectures are really great…thanks to lecturer for really helping me 😀 likes likes cheers to the lecturer
October 14, 2012 at 3:41 pm
Thanks opentuition for the lectures, very good OT
September 26, 2012 at 3:18 pm
Self study made easy via Open Tuition for Free.
September 20, 2012 at 11:44 pm
Thanks a lot to Open Tution ,….absoultely very help ful but i dont want to get too much excited becoz i have a fear that if this website will be closed or stop serving coz of so many reason their rivals or other ACCA tution proivder may force them to close it down for free ,…..:( I Pray its never happen ….Thanks Again all team members behind this great job ….highly appreciated and please keep educating the world and serve the humanity !!
December 16, 2012 at 3:55 pm
@amin22, Thank you 🙂
And we have no intention of closing down 🙂
September 12, 2012 at 12:40 pm
seems like i almost dont need the bpp text book anymore………….you are that good OT!!! hmm……..now it begs me to wonder if i new of these lectures before taking my F1 exam would my results be much much higher?
September 4, 2012 at 3:11 pm
I have nothing to say to open tuition team rather than to say muuuuuuuuuuuuuch thanks to open tuition lecturers for their beneficial assistance they provide!!!!!
August 23, 2012 at 3:53 pm
Many thanks to opentuition for providing such helpful lectures.
August 20, 2012 at 8:16 am
Thanks a lot open tuition it very helpful but this chapter the explanation is too quickly I need to follow it I have problem with the explanation.
September 26, 2012 at 3:14 pm
@Reena, it happens that explanations are a bit quick and I think its a good platform to get that skill and do calculations accurately & quickly even in the exam.
May 3, 2012 at 11:55 am
it is really nice to be ready for exam
May 12, 2012 at 7:31 am
@Fari, hi h r u
May 1, 2012 at 6:10 pm
You guys re the best ever. My thanks goes to open tution team. Keep up with ur good job.
April 9, 2012 at 12:46 am
opentution is really awesome 😀
March 29, 2012 at 4:17 pm
I must say self study is challenging but surely open tuition makes it easierr 🙂
February 23, 2012 at 7:20 am
Opentution is AWESOME ….
January 4, 2012 at 12:50 pm
I think the most valuable things in life can be free..thanks Opentuition
September 12, 2012 at 12:41 pm
@orxan, very well said orxan !!!!thumb way up
January 4, 2012 at 9:41 am
Why at the end you multiply with 50 and not with 45???? the recharge to maintenance at X is 45 %!
January 4, 2012 at 12:46 pm
@natasakwn, you are right it is 45 not 50, but it is repeated distribution method and we are not dealing with cents here..if you multiply 0.45 with 4 you will see the result 1.8 at X and 1.6 at Y and 0.6 at S. But you should again recharge S(0.6). As you see it will take much time for us to calculate in cents
December 11, 2011 at 9:42 pm
YH IM DOING SELF STUDY TOO SOHAILSSAEED N THESE LECTURES REALLY HELP ME.WONDERFUL 🙂
December 6, 2011 at 1:31 pm
very very useful for me .really i appreciate 1000 times.because i am doing self study. thanks a lot.
@sohailssaeed, dats tru
You must be logged in to post a comment.
OpenTuition.com is dedicated to providing all accountancy students throughout the world with the resources they need to study for the major … Learn more