1. Profile photo of accakeisha says

    great lecture …what course do you recommend to write after F5? because i was writing them in order but since i have gotten to F5 i have realised that i should have done F5 as soon as i completed F2

  2. avatar says

    Thank you for your quick reply.
    I have another question:
    I have found that first step in target costing is to find exact selling price and then we have to decide on objective and finally calculate the cost but eventually when we find cost gap and we do not want to change costs figures,is it possible to change selling price to reduce the gap to the point?
    Thank you again for your response .

    • Profile photo of John Moffat says

      I do actually mention this in the lecture.

      If it were the case that the costs could not be reduced enough, then it may be necessary to consider reducing the profit required, or increasing the selling price, or deciding not to produce the product.

      However, this is not the aim of the exercise – the basic aim is to set a target for the cost and then do everything possible to try and achieve that target.

  3. avatar says

    I am grateful for your helpful lecture Mr Effort .
    I have got a question : I think when we increase the number of same product we certainly reduce costs also our target will approach .
    Thank you

    • Profile photo of John Moffat says

      No – lectures can only be watched online.
      It is the only way that we can keep this website free of charge.

      (Please stop posting under this lecture. If you have questions then please ask them in the F5 Ask the Tutor Forum.)

  4. avatar says

    No, I didn’t watch the video of throughput accounting but I will try to watch it tomorrow, now i realized what derives me to complete ACCA is opentuition, opentuition is what helps me to strive hard to become an ACCA qualified member “I love accounting” thanks

  5. avatar says

    Sir John Moffat, thanks for your lecture about ABC and traditional absorption costing it is the first lecture I’ve watched from opentuition, I really understood it naturally, truly speaking you’re the motivating factor to complete ACCA thank you very much live long god bless you

  6. avatar says

    i watched from LSBF video

    lecture that throughput accounting is used to maximize profit by deducting selling price minus Direct material all others assumed to be fixed and it is done it by ranking and prioritizing them

  7. avatar says

    Sir Moffat, in throughput accounting, step 5 which is finding out maximum profit with regards to bottleneck limitations for example i multiplied product sales units with selling price per unit according to previous ranking in the bottleneck then i deduct product sales units times direct mat. cost/unit taking into account with the bottleneck then where can i get the deduction of factory costs, how can i find the factory cost, is it labor cost/unit +OH cost/unit times sales units or the given operating expenses for labour or is it the amount of fixed production OH which one I prefer these three I am really confused

    • Profile photo of John Moffat says

      Unfortunately you cannot focus just on particular chapters. Now that part of the exam is multiple choice questions, the exam covers the whole syllabus.
      There is no choice but to study everything.

      If you are watching our free lectures (together with the lecture notes), then the only book you really need is the Revision Kit because it is full of exam-standard questions, and practice at questions is vital. It does not matter which of the approved publishers you use – they are all good.

  8. avatar says

    Sorry Mr. Moffat, I didn’t mean to order you, I am confused about the complexity of ACCA approved publishers like for example BPP & Kaplan, BPP is more difficult at the side of how they laid out their questions of their exam Bank and as well as their revision kit, which one do you think would be more benfitable for me as per the june 2015 exams

    • avatar says

      Hello my friend. Open tution lectures are great i have passed my exams by just studying open tution. I havve also bought bpp revesion kits and whenever i stuck on questions i used to ask respected sir mr john or mike little. They are knowledge bank of acca. They are expert.. i salute them they are genious … they always reply…. so keep ur head down start watching open tution and trust me u will fly through very easily… thank you

  9. avatar says

    Hi John. I am Nandhini from India. I hate listening to lectures from my School days. But you had made a difference. First time in my life I enjoyed Listening to your Lectures. This helped me a lot. Excellent Lectures. Thank you very much.

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