ACCA F5 Lectures

ACCA F5 lectures are based on free OpenTuition F5 course notes, please download them below:

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Watch Free ACCA F5 Lectures

Chapter 1 Activity based costing

Activity based costing Example 1 part 1

Activity based costing Example 1 part 2

Activity based costing Advantages of and problems with activity based costing

Chapter 2 Target costing

Target costing part 1

Target costing part 2

Target costing (studio recorded lecture)

Chapter 3  Life-cycle costing

Note – there is no lecture for this topic, please read the course notes.

Chapter 4

Environmental Management Accounting:
Note – there is no lecture for this topic. The reason is that the examiner has said that any question will only be a maximum of 8 marks (as one part of a question) and will only be writing (no calculations). The chapter in the Course Notes is all that is needed – if any part is not clear ask on the Ask the Tutor forum.

Chapter 5 Throughput accounting

Throughput accounting

Chapter 6 Limiting factors

Linear Programming (part 1)

Linear Programming part 2 – Spare Capacity & Shadow prices

Chapter 7 Pricing

Pricing Part 1

Pricing Part 2a

Pricing Part 2b

Chapter 8 Cost Volume Profit Analysis

Cost Volume Profit Analysis Part 1

Cost Volume Profit Analysis Part 2

Chapter 9 Short-term decision making

Note – there is no lecture for this topic, please read the course notes.

Chapter 10 Risk and Uncertainty

Risk and Uncertainty part a

Risk and Uncertainty part b

Risk and Uncertainty part c - Decision Trees

Chapter 11 Budgeting

Budgeting

Chapter 12 Quantitative analysis in budgeting

Learning Curves

Time Series analysis

Regression Analysis – can be found in ACCA F2 lectures (chapter 17)

Semi-Variable Costs (part b) Regression Example 2

Chapter 13 Standard Costing and Basic Variance Analysis

Standard Costing and Basic Variance Analysis (part 1)

Standard Costing and Basic Variance Analysis (part 2)

Standard Costing and Basic Variance Analysis (part 3)

Standard Costing and Basic Variance Analysis (part 4)

Standard Costing and Basic Variance Analysis (part 5)

Chapter 14 More variance analysis

Mix and Yield variances

Idle Time Variances

Planning and Operational variances

Planning and Operational variances part 2

Chapter 15 Financial Performance Measurement

Financial Performance Measurement Profitability – Part 1

Financial Performance Measurement Part 2

Chapter 16 Non-financial performance measurement

Non-financial performance measurement

Chapter 17 Divisional performance measurement

Divisional performance measurement

Chapter 18 Transfer Pricing

Transfer Pricing

Chapter 19 Performance in the not-for-profit sector

Performance in the not-for-profit sector

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