1. avatar says

    You teach so well, makes one actually love it all. Your tutoring isn’t mechanical at all, its actually kinda fun.
    I was behind on my preparations because I got my text materials late. But with this, and how you teach,…. thank you so so much.

  2. avatar says

    Hi John, I agree with other students, I go to class but found your lecture is clear and easy to understand, your humour is a great plus. Thank you for setting up this free lecture. You are helping millions of us students.

  3. avatar says

    I just joined this online Open and overall I think it is a great start for the learner and it helps a lot on our study to those student like me to make preparation for the ACCA.
    Thanks a lot lecture;John Moffat for the Knowledges.

    • Profile photo of John Moffat says

      Usually each valid point gets one mark (unless the question makes it clear otherwise – for example if you are specifically asked for 3 points).

      Best is to look at a few of the examiners marking guides – they are always at the very end of the examiners answers (which you can download from the ACCA website). It is listed there how the marks are actually allocated.

    • Profile photo of John Moffat says

      Production overheads are those involved in manufacturing e.g. rent of the factory; depreciation of machines.

      Non-production overheads are those involved in the administration and selling and distribution e.g. wages of office staff; depreciation of delivery vans.

  4. avatar says

    I have problem on absorption costing in the second stage how to allocate the direct labor while the question is given on direct labor (hours) and Machine usage (hours). The calculation part.

Leave a Reply