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### To get started, watch Introduction to F2 Studies

## Watch free ACCA F2 lectures

### Chapter 1

#### Chapter 1 Introduction to Accounting for Management

### Chapter 2

#### Sources of data

### Chapter 3

No lecture – this chapter is home study

### Chapter 4

#### Cost classification part a

#### Cost classification part b

### Chapter 5

#### Inventory Control (part a) Example 1

#### Inventory Control (part b) The EOQ Formula Example 2

#### Inventory Control (part c) Quantity Discounts Example 3

#### Inventory Control (part d) The Economic Batch Quantity Example 4 & 5

#### Inventory Control (part e) Tests

#### Inventory Control (part f) Re-order Level

### Chapter 6

There is no lecture for this chapter – please read the course notes

### Chapter 7

#### Accounting for overheads part a

#### Accounting for overheads part b

#### Accounting for overheads part c

#### Accounting for overheads part d

### Chapter 8

#### The Management Accountant’s Profit Statement – Absorption Costing part a

#### The Management Accountant’s Profit Statement – Absorption Costing part b

### Chapter 9

#### Marginal Costing (Example 1 & 2)

### Chapter 10

#### Process Costing – Introduction

### Chapter 11

#### Process Costing – Losses (part a)

#### Process Costing – Losses (part b) Abnormal Losses

#### Process Costing – Losses (part c) Abnormal Gains Example 4

### Chapter 12

#### Process Costing – Work-in-progress (part a)

#### Process Costing – Work-in-progress (part b) FIFO

#### Process Costing – Work-in-progress (part c)

#### Process Costing – Work-in-progress (part d) Tests

### Chapter 13

#### Process Costing – Joint Products (part a)

#### Process Costing – Joint Products (part b)

#### Process Costing – Tests

### Chapter 15

#### Budgeting Introduction

#### Budgeting Example 1

#### Budgeting Example 2

#### Budgeting tests

### Chapter 17

#### Semi-Variable Costs (part a) High Low method Example 1

#### Semi-Variable Costs (part b) Regression Example 2

#### Semi-Variable Costs (part c) The correlation coefficient Example 3

### Chapter 18

#### Time Series Analysis Example 1

#### Time Series Analysis Example 2

### Chapter 19

#### Index Numbers introduction

#### Laspeyre and Paasche index numbers Example 3

### Chapter 20

#### Interest, Simple Interest, Compound interest, Effective Rate

#### Interest Discounting, Example 5

#### Annuities, Example 7

### Chapter 21 (new)

#### Net Present Value, Internal Rate of Return

#### Payback period

### Chapter 22

#### Variance Analysis (part a) Example 1

#### Variance Analysis (part b) Example 2

#### Variance Analysis (part c) Example 2 cont. Labour and Variable Overheads

#### Variance Analysis (part d) Tests: 2, 3 & 9

#### Variance Analysis (part e) Example 2 continued Fixed Overheads

#### Variance Analysis (part f) Example 2 Continued, Example 3

#### Variance Analysis (part g) Example 3

#### Variance Analysis (part h) Tests 6 & 7

#### Variance Analysis (part i) Marginal Costing Example 4

#### Variance Analysis (part j) Tests

#### Variance Analysis (part k) Interpretation of variances

### Chapter 23

There is no lecture for this chapter – please read the course notes

Shahir says

Sir, is Service and operation costing important part in F2 studies?

Shahir says

Why isnt there a video for Specific order costing sir?

John Moffat says

The videos are what we teach on courses, and on the courses it is impossible to teach every single topic. We teach all of the important topics – more than enough to pass the exam with high marks.

With regard to ‘specific order costing’, this is not mentioned in the syllabus for F2. Are you sure that you are not meaning job costing? If so, it requires no additional techniques to those that are covered in the lectures and the course notes.

If you come across a question that you cannot deal with while you are studying, then do ask in the F2 Ask the Tutor Forum and I will explain

Shahir says

Sir, then U saying that there won’t be any job costing questions?

John Moffat says

No, I didn’t say that at all!

There could be (although if there are I would not expect many). What I said was that no additional techniques are required and that is why it is not in the lectures.

Shahir says

I got it, thnks for helping me out!

rena says

can i download all videos?

John Moffat says

Lectures can only be watched online.

It is the only way that we can keep this website free of charge.

Ruth says

Why are the lectures so slow? They keep pausing after every 5 seconds,and this never happened before?

opentuition_team says

your internet connection is to blame, lectures work fine

Roisin says

Good Morning,

I am following you lectures in order and enjoying them. I am doing my exam in June but have very limited study time. I am now moving on to chapter 15. Could you give me an indication of which topics are more time consuming than others to get through. Of course I want to cover all topics, although now I am trying to manage my time to make sure that I allow for those that require more. Thank you John.

Roisin

John Moffat says

Everyone is different, but for most people variances takes the most time.

However to be able to understand them it is necessary to have studied marginal and absorption costing, and budgeting first.

Roisin says

Thank you. I will continue with budgets and be prepared for Variances. I still have a lot of material to cover and am starting to get anxious.

sharfuddinahmed says

I didn’t understand why Answer c is correct in Chapter 9 Question 1. Please help me i am stuck here.

John Moffat says

This question does not ask you for the actual profits in each month – we do not have enough information and so we cannot calculate the actual profits.

It only asks which combination of profits is consistent with the data.

You will know from the lecture that if we sell less than we produce (and that therefore inventory increases), absorption costing gives the higher profit. However if we sell more than we produce (and therefore inventory decreases) then marginal gives the higher profit.

In month 1, we produce more than we sell – inventory therefore increases – and therefore absorption gives the higher profit. That means that the correct answer must be A or C.

In month 2, we sell more than we produce (and so inventory decreases) and so marginal will give the higher profit. Between A and C it means that C must be the correct answer.

Hope that helps

sharfuddinahmed says

Thank you sir now i understood.

Julia says

good resource. thanks for your contribution.

Carrie says

why the speed of this website is much slower than before? when i view a lecture, it paused thousands of time. and this never happened before.

opentuition_team says

Maybe it is just temporary..

vinukmathews says

Dear admin,

Where can i find lectures for Activity based costying (ABC)?

John Moffat says

There are lectures on ABC on the F5 pages – but they are not needed for F2.

The reason is that you cannot be asked for calculations on ABC in Paper F2 – you are only expected to be aware of the idea. What is written in the F2 course notes is as much as is needed for F2. It does not warrant a lecture.

kalamq says

Sir

Further to my question on on the F5 and F8 page, I would like to know how many hours worth of lectures are there on F2 here? Thanks.