• Profile photo of John Moffat says

      There will be a few minor changes – but only minor (just things like the odd spelling mistake).

      The syllabus is not changing and so there is nothing important that will be changed, and you can therefore use the existing lecture notes – no problem :-)

  1. avatar says

    Thank you Mr Moffat!

    Not only these lectures are free, your passion for the subject is clearly visible – it makes it a lot more interesting and makes it easier to go through lectures.

    Thank you also for dedicating your valuable time doing this! I have already passed 2 papers with your help, and it’s not only the lectures themselves but the tips that you give.
    I was wondering if there is any way I could donate?

    All the best to you and your colleagues!

      • avatar says

        You are a true samaritan! But honestly, I would really like to contribute somehow, and I will do, if the circumstances would dictate that you would require donations. Thanks again for all your effort!

  2. avatar says

    @Lilit, are you sure about Kaplan being more detailed than BPP text? Cus I have being told the reverse is the case (not sure how reliable the info was, just hearsay).
    I haven’t used Kaplan b4, but I’m more than willing to switch to any one that gives me more details.
    Pls reply

    • Profile photo of John Moffat says

      Please make this sort of comment in the F5 Forum and not as a comment on a lecture.

      (If you are happy with BPP then there is no point in switching – everyone has different preferences. If you are watching our lectures together with our lecture notes, then you do not need a Study Text anyway – only a Revision Kit because practice is vital. Our lectures cover everything needed to be able to pass the exam well.)

    • Profile photo of John Moffat says

      If you mean this one lecture, then the answer is ‘no’ – you need to work through all of the topics because everything can be asked!!

      If you do work through all the lectures then there is certainly enough to pass F5 well, but you should also get a current edition of a Revision Kit from one of the ACCA approved publishers. They contain lots of exam standard questions and it is vital to practice as many questions as possible.

    • Profile photo of John Moffat says


      But if you watch the free lectures together with the free Lecture Notes then you do not need a Study Text. The book that you do need is a Revision Kit from one of the ACCA approved publishers. They contain lots of exam standard questions to practice on, and practice is vital.

    • Profile photo of John Moffat says

      Yes -they are :-)

      Provided that you use the lectures together with the free Lecture Notes, and that you make sure you obtain a current Revision Kit from one of the ACCA approved publishers. They contain lots of exam standard questions to practice on, and practice is vital.

      If you have any problems then do ask in the Ask the Tutor Forum and I will do my best to help.

      • Profile photo of Lilit says

        I prefer Kaplan. Well actually it depends on your way of studying. In Kaplan you will find detailed explanations of everything. In contrast BPP is more concise. When I was using BPP I always read from other sources as well to understand.

  3. avatar says

    hollow mr moffat,this is my first time using open tuition free lecture and looking at the previous comments to the student last year i think you are my last hope as i write f5 on the third and final time this june exam 2015

  4. avatar says

    This is the first time I have laughed and remembered an entire accounting class. What an amazing lecturer! Wish he could teach other accounting professors in other countries to make classrooms so lively! Thank you so much for sharing :)

    • Profile photo of John Moffat says

      Apart from watching all the free lectures (with our course notes in front of you), and asking in the Ask the Tutor Forum if you hit any problems, then the best advice I can give you is to practice. You must get a current Revision Kit from one of the approved publishers. I assume from your email that you sat F5 in June this year? If so, then you must get a new Revision Kit because although the syllabus has not changed, the format of the exam is different and it is vital that you practice lots of the new style of question.

  5. Profile photo of Saba says

    Dear John,

    Could you be so kind to clarify from where you took figures mentioned below during ABC Calculation

    1) Set up cost calculation – 25 ( A-10; B-13;C 2)
    2) Receiving – 22 ( A-10;B-10;C-2)
    3) Dispatch – 50

    Thank you in advance

    • Profile photo of John Moffat says

      For part (a) of the example (which is what this lecture covers) cost driver and cost pool are not relevant because it is traditional absorption costing, not activity based costing.

      It is part (b) which is the next lecture, where they are relevant. The question specifically tells you what the cost drivers are. It does not mention the word ‘cost pool’ and most exam questions do not mention the word either. However, the cost pools are the totals for each of the areas where overheads are incurred (which again is made clear in the example). When you watch the next lecture it should be clear.

  6. avatar says

    hello Mr Moffat i am really grateful for these lectures i wrote my F5 and failed in june and i was so disappointed but listening to your lectures has really helped and i know i will make it in dec.Thank you Sir.

  7. Profile photo of Amir says

    Thanks a lot Mr Moffat as i have a gap between my studies for almost 1 year and started a job i was finding a good tutor which can clearify the concept and the good thing for me is that i dont have to travel to institutes and attend the lectures and paying huge sum. This is realy helpful and educating. I hope to clear my exams this december.

    • Profile photo of John Moffat says

      In future, if you want an answer from me then ask in the Ask the ACCA Tutor Forum – this section is just for comments on the lecture.

      The notes and lectures on here provide enough knowledge to be able to pass the exam well. However, just as important is to practice lots of questions, and for this you must get hold of a Revision/ Exam Kit from an approved publisher.

  8. avatar says

    Sir, I used to watch the lectures properly, but today when i went to this page, i didn’t see any video. i try to look for the other lectures but there is no video, too. I ‘ve tried on Firefox and Chrome but i still can not see the video. Could you help me resolve this problem?

  9. avatar says

    someone help me please. i have downloaded the notes and i am trying to watch the lecture and its really tiny. i have tried to expand it but its not working. is anybody having that problem too or is that the size of the video?

      • avatar says

        i did that already but its not large enough its still that tiny and that is not the only problem the lecture keeps cutting. when i try to watch it all over again, it will get to a certain point then cut. is there another way around this problem? i really want to listen to the video. i have tried to solve the examples but i want to check if my answer is correct. i’l really appreciate if you can help me…

      • Profile photo of John Moffat says

        It sounds as though it is your internet connection. Look on the support page – the link is below the lecture.

        With regard to checking your answers, the answers are at the back of the Course Notes.

  10. avatar says

    can you help me with the June 2008 question for Jola Publishing using ABC. How to allocate the costs to each product? E.g property cost $2,160,000 which is 1800000 for CB and 360000 for TJ?

  11. avatar says

    Sir, can you help me with the June 2008 question for Jola Publishing using ABC. How to allocate the costs to each product? E.g property cost $2,160,000 which is 1800000 for CB and 360000 for TJ?

    • Profile photo of John Moffat says

      The question says in part (a) what the activity drivers are. Fot property costs it is machine hours.

      So you need to calculate the total machine hours worked on each product and apportion the cost on that basis.

      Note 3 of part b tells you how much machine time per unit, and from the last sentence of the question we know how many units are produced per year (1M CB’s and 120,000 TJ’s)

    • Profile photo of opentuition_team says

      Your android device does not support mp4 streaming playback,
      you have to install flash player (or download a browser with flash player built in – check technical support forums – some users posted what works and what does not

  12. avatar says

    Hi..may i know what does surplus in Linear programming chapter really mean?…could it be that we over satisfy a demand……say the demand for cake is 20 but based on our LP model calculation….it appears to be that our OPP is 30….could it mean that we have 30-20=10 of surplus???…


  13. avatar says

    Dear Sir,
    Can you please mention the university in which you are teaching. I would like to join that??

    and also, I target to get 95% marks in f5. How could this be possible. What could be the preparation structure, I mean course notes, kits, past exams and especially your lectures. Please explain??

    Many Thanks

    • Profile photo of John Moffat says

      It is good to have a target, but I warn you that for anyone to get more than 90% is remarkable (and unusual). Even if you understand everything perfectly (and 50% of the exam is writing and proving you understand as opposed to just calculations) the time pressure makes it hard for anyone to completely finish everything in the exam.

      The course notes and lectures contain more than enough to pass the exam reasonably well, but if you want 95% then you had better read one of the study texts as well!
      Most important is to practice questions (under time pressure) using one of the revision/exam kits from one of the approved publishers and especially to concentrate on the written parts of the questions.

  14. Profile photo of Mahoysam says

    Finally we get to meet you Mr John lol! : ) Nice to meet you and great lecture as the usual! I love how you always emphasis on the obvious and easy things, it is good because even if things are easy they could be forgotten, it is great that you give lectures assuming no knowledge, some other lecturers will do things assuming we know that already and the whole lesson gets ruined because of it.

  15. Profile photo of omobolanle says

    Pls, I’ve been trying to watch the lectures but the page keep displaying ”404error”. the firewall is on off mode, i ‘ve tried clearing the cache, i have followed the technical support link and i found out that my system was ok. i don’t know what to do,and i want to watch this lectures or is it that the fault is from your side?

  16. Profile photo of rouquinblanc says

    Hello all
    Little question.
    I am asked to calculate the full production cost per unit for a company which previously used an Absorption costing method but now decides to switch to ABC.
    Im a little confused as the question provides us with a cost card which includes “fixed production overheads per hour”, presumably because it used absorption costing before. Do i need to ignore that cost completely? As the aim of ABC, if I understand correctly, is to absorb overheads whether fix or variable to the appropriate activities.
    Many thanks

  17. avatar says

    Good day Admin.
    I cannot play the lecture videos. when i try to play the lectures videos, this is the message i got “Server not found: rtmpt://”
    pls what can i do?

  18. avatar says

    SOS. i’ve been enjoying the lectures up until now that i can’t play any of the lectures. is it a technical fault with the website? a message comes up saying the could be a problem with the server or network, or, the format is not supported. i’ve restarted my laptop, but no luck. please help.

    • Profile photo of John Moffat says

      The lectures and notes contain enough information to pass. However it is important you practise as many questions as possible – certainly all the past exam questions, and preferably get hold of a revision/exam kit and then you have more to practise.

      • avatar says

        thanks Mr John
        Just a question , is it ok to write in exam like the way I am coping from the lectures , ” as I understand ” . or I have to use the same way of the books ? .

      • Profile photo of John Moffat says

        As long as you are proving that you understand, and as long as you are answering the question asked, then it does not matter how you write it! (It does not have to be perfect English, provided that it is clear to the market what you are trying to say.)

  19. avatar says

    i tried alot for printing the lectures unfortunetly it does not print’s as error comes due to high protection it’s giving all the time XPS error. Please help to resolve. i’ve also discussed with out IT guy he said it’s pasword protected document not allowed for printing.

  20. avatar says

    Hi John. Your lectures have been extremely helpful. I am currently studying for the CIMA qual, but I have used your material as my main source of tuition all the way through from the certificate level and I am still using the now at the managerial level. The might be slight differences in the syllabus content between ACCA and CIMA, however the basic accounting principles and techniques will always remain the same. All you need is a good teacher which you are. When I started studying the CIMA qual two years ago, I didn’t have any accounting background what so ever, but I have been guarded all the way through by the brilliance and excellence of the content of your material. Once more thank you.

  21. Profile photo of Et says

    @sh3ikh we should all be thankful for the free service provided and appreciative of the lecturers effort for make this boring subject sounded interesting. I don’t think it is too much to just download the lecture and open it on a different window even print it … Do you know that it at least costs £985 to attend the course with tuition providers?????? This is FREEEEEEE so just be thankful and take the most out of it !

  22. Profile photo of sh3ikh says

    this was superb but just to suggest if it was possible i assume if the notes where available side by side to the video in the same page following the lecture would be more user-friendly but overall very helpful, thanks for the hard work.

  23. Profile photo of Et says

    @dayz .If I were you I will give up .Why waste time and Money the course may not suit you . There are plenty other interesting courses than ACCA. The boring part about ACCA is not only the numerous amount of the exams we have to take but also the amount of experience needed before being qualified Accountant.

    • Profile photo of uzo2011 says

      @Et, you are not yet ready to be a real professional accountant. Compare the ACCA syllabus with the so called other interesting courses, it far outways the others. ACCA gives you a headstart

    • Profile photo of admin says

      We do not provide private assistance! You can use all free study materials available, and it is up to you how you will use our forums
      You can post there your questions to the community and tutors

  24. avatar says

    I’m a Kaplan student. However, since I got an exemption from F5, I decided to give this website a try in preparation for my P5 exam this December. The lecturer is really good and funny. I found his lecture to be really useful in helping me to revive my memory of this subject. Thank you so much to the lecturer and the admin of this website :)

  25. avatar says

    hi…. opentuition has always been a very useful guide…really thankful to z person who had zis great idea 2 do opentuition web..fantastic job… on an another note… please inform whether the lecture notes can be downloaded.. thanks in advance

    • Profile photo of Et says

      Remember , ACCA course is given worldwide and $ is used internationally than £.Therefore it is fair to use $ in stead of £. If your brain has coped to stuffy this vast topic of F5(unlike me) I am sure it won’t be that difficult to learn the $sing too.

      Best of Luck

  26. Profile photo of Et says

    I would have absorbed the whole syllabus by now, had I known long ago this website existed . I only found this site when i was googleing iso-contribution a week ago. What an interesting lecturer!

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