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Throughput accounting

221 Comments

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Comments

  1. bayu says

    September 4, 2017 at 12:06 pm

    In revision kit they say inventory should be kept at 0 not even minimum while in bpp they say inventory should be kept minimum so that once bottleneck resource becomes available production can continue….why are they confusing us???

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    • John Moffat says

      September 4, 2017 at 12:36 pm

      I don’t think they are trying to confuse you 馃檪

      In an ideal world inventory would be kept to zero. In practice (as you will know from just-in-time) it is not practical for it to be zero but should be kept to a minimum.

      Since you are obviously not watching the free lectures (because this is not the correct page) you should ask questions in the Ask the Tutor Forum and not as a comment on a lecture that you have not watched!!!!

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  2. danhoward says

    November 17, 2016 at 9:13 am

    Great lecture! 馃檪

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    • John Moffat says

      November 17, 2016 at 4:04 pm

      Thank you very much 馃檪

      Log in to Reply
  3. miang says

    September 19, 2016 at 7:31 pm

    Sir can u explain me about conversion cost and its treament in throughput accounting. Thank u

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  4. rzer0knight says

    July 25, 2016 at 3:01 pm

    Thank you for a clear and concise video sir.

    Log in to Reply
    • John Moffat says

      July 25, 2016 at 6:07 pm

      And thank you for your comment 馃檪

      Log in to Reply
  5. sareedo says

    July 19, 2016 at 4:59 pm

    thank you sir we appreciate your help its helpful keep up the good work

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    • John Moffat says

      July 20, 2016 at 5:41 am

      Thank you for the comment 馃檪

      Log in to Reply
  6. irfan says

    July 5, 2016 at 2:55 pm

    hi sir ! i wanna know about contribution per unit, i mean what it represent profit per unit ????

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    • John Moffat says

      July 5, 2016 at 7:22 pm

      As I actually write on the screen, contribution is the selling price less the variable costs (which is the same as the profit before fixed costs).

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  7. nwanyibekee says

    June 6, 2016 at 5:04 am

    Please, tutor, help me on this:
    The cost card per unit for a product is as follows:

    Materials 9
    Labour (1hr) 6
    Other production costs 8
    Total 23

    The selling price is $30 per unit and each unit requires 6 minutes of machine time. Machine time is a bottleneck resource.
    What is the return per factory hour ( in a throughput accounting environment) ?

    Solution:
    The throughput per unit = 30 – 9 = 21
    The machine time per unit = 6 minutes = 6/60 or 0.1
    Return per factory hour = 21/0.1 = 210

    My question is, where is that ’60’ coming from?
    Thanks.

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    • John Moffat says

      June 6, 2016 at 7:30 am

      You must ask questions like this in the Ask the Tutor Forum and not as comments on lectures.
      There are 60 minutes on one hour, therefore 6 minutes = 6/60 = 0.1 hours.

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      • nwanyibekee says

        June 7, 2016 at 9:59 am

        Pardon me sir. Thank you very much.

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      • John Moffat says

        June 7, 2016 at 11:59 am

        You are welcome 馃檪

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  8. tundad says

    May 19, 2016 at 3:01 pm

    Thank you Mr John Moffatt, your lectures are insightful… I also appreciate ACCA and all partners for laudable opportunities you offer to would-be accountants, irrespective of locations.

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  9. antsam31 says

    March 15, 2016 at 10:29 pm

    Dear Sir,

    I’m following your lectures for F5 and this is the 4th chapter. The theoretical part seem fairly easy for me however, when I attempted some exam questions re this topic I always got something wrong! Sometimes I get confused which no of hrs to use when working cost per factory he. Theoretically I know that I should use the no. Of hrs on the bottleneck resource but when I search for the numbers I get confused! The question is too long!

    Are there any suggestions which can help?

    Thank you

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    • John Moffat says

      March 16, 2016 at 6:24 am

      In future please ask this sort of question in the Ask the Tutor Forum and not as a comment on a lecture 馃檪

      If you understand the idea, then there is no other solution but to practice. Practice on exam-standard questions in your Revision Kit is the most vital thing of all, to get used to the style of questions and get better at finding the right numbers.

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  10. abdulmoiz622 says

    February 25, 2016 at 2:28 pm

    Thankyou so much. I wish I knew about this website back when I was going for f2. I’m thinking of giving this and f4 this june and I really hope I can ace them with just this and exam kits alone. God bless you.

    Log in to Reply
    • John Moffat says

      February 25, 2016 at 7:37 pm

      Thank you very much for your comment 馃檪

      Log in to Reply
  11. enohakem says

    February 21, 2016 at 2:31 am

    i will just like to appreciate that the way you deliver the course is good and makes it look simple and easy to understand. l just hope the exams will equally be easy

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    • John Moffat says

      February 21, 2016 at 8:24 am

      Thank you 馃檪

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  12. Mano says

    February 9, 2016 at 8:39 am

    sir i have started studying F5 7 days back and came accross this site.. proviede i study hard using ur lectures.. is it possible to pass the F5 exam in march 2016 exams?… i mean to ask if this is a possible task?

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    • John Moffat says

      February 9, 2016 at 3:27 pm

      Yes it is – download our free Study Guide which links to the lectures and suggests the best past exam questions to attempt.

      (In future please ask this sort of question in the Ask the Tutor Forum, and not as a comment on a lecture)

      Log in to Reply
      • Mano says

        February 9, 2016 at 5:42 pm

        oh sure sir, thank you so much for replying me. And your words encourage a lot, thank you.

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      • John Moffat says

        February 10, 2016 at 6:09 am

        You are welcome 馃檪

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  13. MOON says

    February 4, 2016 at 9:43 am

    What is difference between throughput factory per hour and Throughput return per factory hour.
    Please explain sir
    Thanks

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    • John Moffat says

      February 4, 2016 at 2:39 pm

      Throughput return per factor hour is the throughput (selling price less material cost per unit) divided by the hours per unit.

      There is no such term as ‘throughput factory per hour’. However, throughput factory cost per hour is the total costs in the factory (apart from materials) divided by the total hours available.

      Both of these terms are in fact explained in the lectures.

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      • MOON says

        February 4, 2016 at 2:59 pm

        OK
        thank you very much sir.

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  14. prav123 says

    January 24, 2016 at 5:39 pm

    THANKS FOR YOUR LECTURE
    I ADMIRE ALL YOUR EFFORTS. VERY CLEAR AND UNDERSTANDING.

    ONCE MORE. BIG RESPECT SIR..

    REGARDS

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    • John Moffat says

      January 25, 2016 at 6:55 am

      Thank you for the comment 馃檪

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  15. chiranjeev says

    January 19, 2016 at 8:21 pm

    If I start studying F5 from today then will I be able to clear it on 8 March 2016?

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    • John Moffat says

      January 20, 2016 at 8:34 am

      Certainly – provided you study hard 馃檪

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  16. lisa239 says

    January 19, 2016 at 9:41 am

    Do you think if i start F5 today i can take the exam on march 7th.

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  17. ali imran says

    December 4, 2015 at 5:58 am

    1) Why you solve throughput question by marginal approach using Contribution?
    2) In assumption “Cost card prepared based on producing to meet maximum demand” means?
    3) The Correct solution of this problem is using all cost as fixed cost except Material such as $15 for A and $6 for B, Right?

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    • John Moffat says

      December 4, 2015 at 7:07 am

      We don’t use contribution if it is throughput accounting!
      In normal key factor analysis we use contribution because as production changes it is only the sales revenue and variable costs that will change – the total fixed costs will not change.

      If it is throughput accounting, we use the same logic but assume that the only variable cost is materials. Therefore effectively the contribution becomes sales less materials, but we call it the throughput.

      If the cost cards were prepared assuming we produce to meet maximum demand (because when they were prepared they did not know there would be a limit on the time and therefore they would not be able to produce in full). Then the fixed overheads would have been absorbed on the basis of producing to meet full demand. (The absorbing of overheads is Paper F2, although in F5 you will not be asked full absorbing exercises as are asked in F2).

      I do suggest that you watch the lecture again, because I do explain all of this in the lecture.

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      • ali imran says

        December 4, 2015 at 7:53 am

        Many many thanks, Sir

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      • John Moffat says

        December 4, 2015 at 8:34 am

        You are welcome 馃檪

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  18. narry1 says

    November 25, 2015 at 5:31 pm

    HELP: Company makes 2 products:

    X Y
    Selling $50 $32
    Mat $10 $6
    DL $20 $15
    Assem Time 20 mins 15 mins
    Max Demand 1500 units 1000 units
    Max limited 600 hrs
    How many units should Y produce: answer 400 Units – HOW?

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    • John Moffat says

      November 25, 2015 at 5:33 pm

      You must ask this in the F5 Ask the Tutor Forum, and not as a comment on a lecture.

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  19. wasiq8989 says

    November 25, 2015 at 10:11 am

    Good day sir john ,
    I was just thinking that can he ask us a throughput accounting question with learning curve in calculating labour cost ? if yes then how to deal that question ? please advise
    thanks

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    • John Moffat says

      November 25, 2015 at 10:26 am

      I cannot imagine that she would.

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  20. zeeshan says

    November 7, 2015 at 4:03 pm

    Dear Sir,

    Please advise if there is any chapter wise MCQs test available on this site?

    Thanks & best regards.

    Log in to Reply
    • John Moffat says

      November 7, 2015 at 5:03 pm

      In future please ask this kind of question in the Ask the Tutor Forum and not as a comment on a lecture.

      There are MCQ practice tests for each chapter. If you go to the main F5 page then you will find a link to them.

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  21. dawargohar says

    October 31, 2015 at 2:54 pm

    The lecture didn’t explained how to overcome with the problem of bottleneck

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    • John Moffat says

      October 31, 2015 at 4:39 pm

      So?
      There will always be a bottleneck as should be clear if you understood the rest of the lecture – as you remove one then another process becomes the bottleneck. The lecture does not need to say more!

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  22. FELIXISREAL says

    October 6, 2015 at 7:51 am

    Thank you for the lecture. It clarifies my worries on TPAR

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  23. luga says

    August 25, 2015 at 8:59 am

    actually they are really helpfull and the have taken me some where

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  24. siphiwe says

    August 12, 2015 at 11:00 am

    are past exam papers enough to help me pass my exams if i don’t have rev kits??i downloaded all the past papers from 2010 December to June 2015?

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    • John Moffat says

      August 12, 2015 at 11:18 am

      You really should buy Revision Kits.

      Partly because they contain many more questions, but also because past exams before last December do not contain MCQ’s. The Revision Kits have lots of MCQ’s to practice on (and section A with the MCQ’s is 40% of the total marks).

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  25. Sheneika says

    August 11, 2015 at 9:53 pm

    These lectures are wonderful. They certainly help to clarify the material in greater details. Thank You John

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    • John Moffat says

      August 11, 2015 at 10:02 pm

      Thanks a lot 馃檪
      I am pleased that you find them useful.

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  26. jimbob1212 says

    August 9, 2015 at 5:36 pm

    I rarely ever comment on things, but you are amazing.

    1 month to learn and pass F5, for September..possible?

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    • John Moffat says

      August 9, 2015 at 6:13 pm

      Thank you 馃檪

      And yes, it is possible provided you are prepared to put in a lot of time – both to watch the lectures and then to practice all of the examples in your Revision Kit.

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  27. tosinlawani says

    July 22, 2015 at 3:36 am

    Brilliant lecture. Thank you so much and God bless.

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    • John Moffat says

      July 22, 2015 at 9:12 am

      Thank you 馃檪

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  28. Bhagat says

    July 20, 2015 at 4:47 pm

    Heeeeeey sir! Long time no see haha. I just completed my CAT and just started ACCA F4-F6. I must say sir your lecture is brilliant as always, it blew my mind haha! Totally excellent-quality lecture, I truly value your contribution (see what I did there xD). Jokes aside, you are legendary, sir John Moffat. Hats off! God bless you a long life.

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    • John Moffat says

      July 20, 2015 at 7:46 pm

      Thank you 馃檪

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  29. umerr786 says

    May 28, 2015 at 1:04 pm

    Very well explained. I was a bit confused about Throughput accounting from my paid lectures at LSBF, but your to the point examples and explanations were amazing.
    Thank you very much

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    • opentuition_team says

      May 28, 2015 at 2:51 pm

      I can’t understand why anyone would pay even $10 for F5 lectures,, when you can find on opentuition complete set free.

      Paid is not always better

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      • umerr786 says

        June 6, 2015 at 12:25 pm

        Couldn’t agree more, although I paid a lot more than $10. It’s just that my work is sponsoring my studies, and I had to choose a study provider.
        I will be doing F9 completely from Open Tuition and will see how that experience goes.
        Once again Thank you John

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    • John Moffat says

      May 28, 2015 at 3:53 pm

      Thanks a lot 馃檪

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      • John Moffat says

        June 6, 2015 at 5:03 pm

        Thank you umer 馃檪

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      • Kuriakose says

        August 31, 2015 at 11:48 pm

        you can completely trust on opentuition lectures for F9, I passed my f9 in my first attempt just by these lectures and a revision kit from BPP

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  30. Akhil says

    May 4, 2015 at 1:10 pm

    Hello John,

    In example 1 on pg 15, why don’t we calculate the maximum profit by multiplying $2 which is the profit per unit with the 19,000 units of A and then with the 10,000 units of B and add them to get a maximum profit of $ 58,000?Why make the assumption about the fixed cost when the profit per unit is given in the question?

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    • Kuan says

      May 27, 2015 at 7:16 pm

      This is because we pre setup the factory assuming that we’d be producing that much (10,000 and 20,000). Hope this helps.

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    • John Moffat says

      June 6, 2015 at 5:02 pm

      The total fixed costs do not change with the level of production (that is the definition of fixed costs). So we have to calculate the total throughput and then subtract the fixed costs.

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  31. Siyabonga says

    March 9, 2015 at 10:50 am

    Thank you

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  32. Siyabonga says

    March 9, 2015 at 6:53 am

    people I’m not able to view the lectures, what can i do or what do I need to install.

    thanks in advance

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    • John Moffat says

      March 9, 2015 at 7:20 am

      Go to the support page – the link is above – and you will get help there.

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  33. Tello says

    March 6, 2015 at 8:50 pm

    Wow opentuition is the best thing that ever happened to me,jst reading other people’s questions and the answers from the tutor r so relevant to ma own difficult areas, I going 2 kill these f5 thank u all.

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  34. Thanana says

    March 6, 2015 at 8:00 pm

    Oh and by that I mean thank you, for the lectures, you just hit straight on the essential things to get one to pass the exam, yes with better chances of course with sufficient practice.

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  35. Thanana says

    March 6, 2015 at 7:57 pm

    John I love you man and I enjoy your lectures more when in class, you are just alive with the jokes 馃檪

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    • Lilit says

      March 23, 2015 at 4:28 am

      Oh,,,you had the chance to be on his classes, that is amazing. I wish I were that lucky. He is really an excellent lecturer.

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  36. nhnafis says

    February 28, 2015 at 7:44 pm

    Thanks a lot. That was really helpful, but I think more details explanation with the example for bottleneck topic is needed.

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    • John Moffat says

      February 28, 2015 at 9:58 pm

      I disagree. The lecture explains what is meant by the bottleneck, and the whole purpose of all our lectures is to help you pass the exam.
      In terms of the marks available, the bottleneck is relatively few marks.

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      • nhnafis says

        March 1, 2015 at 5:04 pm

        Oh! Great. Thanks for your reply.

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  37. drice99 says

    February 22, 2015 at 5:48 pm

    Hi, John brilliant lecture style thank you very much!
    Can I ask a question, page 16 of the notes, it says
    “In a just in time environment we should be attempting to eliminate inventories. Use of a limited resource in production of inventories should be avoided and therefore any work in progress should be valued at only the material cost”

    Does this mean that there will be no WIP element of a throughput accounting question?
    Either way, does this statement mean that throughput accounting only takes into account what resources are available after production of inventory or does it assume that a company does not produce its own inventory at all?..I guess I don’t fully understand the statement!

    Cheers

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    • John Moffat says

      February 22, 2015 at 7:21 pm

      WIP calculations are certainly not relevant for F5 馃檪

      The reason that throughput assumes that no inventories are held is that it is assumed that materials are the only true variable cost – i.e. that week by week we buy exactly the material that is needed week by week. If we were keeping inventories then this would not necessarily be the case – we could buy the same materials each week and have inventory left at the end of weeks with low sales, and then use it in weeks when we had high sales. It would make purchases more of a fixed cost in the short them, whereas the essence of throughput accounting is that we regard it as the only real variable cost.

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  38. shreyas says

    February 19, 2015 at 6:42 am

    sir contribution means profit or cost of the product?

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    • John Moffat says

      February 19, 2015 at 6:52 am

      Neither!!

      I actually write on the screen in the lecture what the definition is.

      It is the selling price less the variable costs (which is the same as the profit before any fixed costs).

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  39. jefzen2610 says

    January 15, 2015 at 10:11 pm

    Hi Sir, I was wondering if you have lecture on Back flush accounting?

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    • John Moffat says

      January 16, 2015 at 6:44 am

      No. Backflush accounting is not in the syllabus any more.

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      • Siyabonga says

        March 2, 2015 at 2:23 pm

        my pc cant play the HD recorded videos what should i do or install

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  40. smooth says

    November 25, 2014 at 11:16 pm

    Excellent Lecture. Mr john Moffat you really make my learning interesting !!! : )

    Thanks a tonne : )

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  41. John Moffat says

    November 23, 2014 at 5:38 pm

    Please ask this in the F5 Ask the ACCA Tutor Forum – not under a lecture on throughput accounting.

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  42. Imran says

    November 23, 2014 at 5:24 pm

    for example if learning curve is 90% how do i find the index of learning please it have been troubling me for long, do explain sir, looking forward for your answer. 馃檪

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    • Imran says

      November 23, 2014 at 5:27 pm

      *learning rate

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  43. sheha says

    September 12, 2014 at 3:59 pm

    Hi John!

    How do I apply the second assumption of – inventory levels of materials are kept low? Could you use the example 2 in the course notes to explain?

    Thanks!

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    • John Moffat says

      September 12, 2014 at 4:03 pm

      You don鈥檛 apply it (and so I can鈥檛 use the example!). It is implicit in throughput accounting.

      The point is that we assume that materials is a variable cost and that week by week we pay more or less for materials depending on whether we produce more or less.

      However, if we were prepared to keep inventory then we could maybe order a constant quantity each week so that if demand is low then we carry forward inventory and use it in weeks when demand is high.

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      • sheha says

        September 12, 2014 at 4:06 pm

        Got it! Thanks again!

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      • John Moffat says

        September 12, 2014 at 4:07 pm

        You are welcome 馃檪

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  44. sunday says

    September 11, 2014 at 10:50 pm

    This is great. I shall practice more questions and revert where approprate.

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  45. Temperance says

    May 22, 2014 at 3:26 am

    @Johnmoffat

    Hi sir this is quite excellent. I am also using the Bpp text and will appreciate your assistance in working a question.

    Question.- Example pg 54

    Growler manufactures computer components . Health and safety regulations mean that one of its processes can only be operated 8 hours a day. The hourly capacity of this process is 500 units per hour.The selling price of each components is $100 and the unit material cost is $40. The daily total of all factory costs is $144, 000 excluding materials. Expected production is 3600 units per day.

    Required:

    Calculate the return per factory hour (RPFH)

    This is what i was not able to understand. In the working, the RPFH= $30,000.What i do not understand is why 500 was used and not the 8hrs. What is did was 100-40/8=7.5 which is wrong:(

    Thanking You

    Tempe

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    • John Moffat says

      May 22, 2014 at 6:21 am

      The return per factory hour is 60/time per unit
      You have divided by 8, but this is not the time per unit!
      They make 500 per hour, so the hours per unit is 1/500 = 0.002

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      • Temperance says

        May 23, 2014 at 2:25 am

        Oh my! I see the error of my ways better now than in the exam!Thanks Sir:)

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  46. maas says

    May 21, 2014 at 7:50 am

    Hi Sir,

    Can you please explain what bottleneck process means??? Most of the throughtput accounting questions have mentioned. please assist. thanks sir.

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    • John Moffat says

      May 21, 2014 at 8:23 am

      A production line is likely to have several processes involved. (For example, the production of cars might involve one process where the shape is made, another process where the windows are put in, another process where they are painted. etc. etc.)

      The bottleneck process is the one that is the slowest and therefore slows down the whole production. (For example, they may be able to put the windows in on 1000 cars an hours, but if they are only able to paint 600 cars an hour then it will slow down the windows department (there is no point in them doing 1000 an hour because they would all build up while waiting for the painting department to deal with them – of these two, painting would be the bottleneck process.)

      For this reason, we apply throughput accounting just to the bottleneck process.

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      • maas says

        May 26, 2014 at 9:26 am

        Thank you so much sir, only few days left for the exam and still take long time understand the question and also do stupid mistakes. 馃檨

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  47. Saad says

    May 13, 2014 at 9:23 pm

    Sir plz guide me that which kit is most beneficial for f5 kaplan or bpp ?

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  48. mashdu93 says

    April 21, 2014 at 7:04 pm

    Sir why r we taking throughput per unit of “A” as 8.5 rather than 17?

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    • mashdu93 says

      April 22, 2014 at 5:01 am

      oops srry !

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  49. abhinandhdileep says

    April 21, 2014 at 3:42 pm

    Is learning f5 theory from opentution course notes alone, sufficient enough for answering theory questions in f5 exam? Pls reply… Thank you

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    • John Moffat says

      April 21, 2014 at 5:10 pm

      From the notes alone – no.
      But from the notes and lectures together, then yes!

      However, it is important to make sure you understand – if you really understand then it is not so much a question of learning for the written parts.

      (And make sure that you practice lots of questions – preferably using an Exam/Revision Kit from one of the approved publishers)

      PS If you expect a reply from a tutor then ask in the Ask the ACCA Tutor Forum. Here is just for comments on the lectures.

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      • abhinandhdileep says

        April 22, 2014 at 6:37 pm

        Thanks alot sir:-) … Yes, i do have the bpp revision kit for the practice. And sorry for asking this question here.

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  50. pharaprince says

    April 3, 2014 at 2:07 pm

    Why did we use 20,000 for fixed cost instead of 19,000? please explain

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    • John Moffat says

      April 3, 2014 at 2:21 pm

      But I did explain in the lecture.

      The originally budgeted fixed cost was 20,000, and by definition the total fixed cost will not change even if the production changes.

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      • pharaprince says

        April 21, 2014 at 10:45 pm

        ok I understand, thanks

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  51. Noura Dahmash says

    March 28, 2014 at 2:13 pm

    very explanative , thanks alot

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  52. Tyler says

    February 3, 2014 at 3:56 pm

    Brilliant lecture sir! 馃檪 I have a question though, after finishing the lecture on this chapter I’m about to read the student article on it. I found this one from opentuition:

    https://opentuition.com/acca/f5/acca-f5-article-throughput-accounting-and-back-flush-costing/

    and this one from ACCA website:
    https://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/throughput-constraints1.html

    https://www.accaglobal.com/gb/en/student/acca-qual-student-journey/qual-resource/acca-qualification/f5/technical-articles/throughput-constraints2.html

    Should I read the opentuition or or the one from acca website?

    Thank you sir 馃檪

    Log in to Reply
    • John Moffat says

      February 3, 2014 at 5:44 pm

      Read all of them (the OpenTuition one also appeared in Student Accountant – however, it was a while ago so ignore the bit on Backflush accounting because that has been removed from the syllabus).

      However, do not spend too much time on them – Throughput accounting was asked in December and so although it could be asked again in June it is rather unlikely.

      Log in to Reply
  53. yetunde says

    January 29, 2014 at 9:25 am

    hello,
    the lecture was great and well understood,but what if in the event you have more than 1 bottle neck?do we just solve as same with the example above applying same method to the other bottle necks?

    thanks

    Log in to Reply
    • John Moffat says

      January 29, 2014 at 11:25 am

      The only way that you could have more than one bottleneck would be if two or more processes had exactly the same limits.
      This will not happen in the exam (and is unlikely in practice). However the solution would be to ‘amalgamate’ the processes and do the arithmetic as though it was one process.

      Log in to Reply
  54. pfirsch2012 says

    October 28, 2013 at 10:38 am

    Dear Sir, thank you very much for the great lecture!
    I still have a question about the throughput accounting ratio (TPAR) though. In the exam when we are asked to calculate the TPAR in a multi-product scenario, should we calculate the TPAR for each product individually or for all the products as a whole? What I mean by ‘as a whole’ is to get only one TPAR by using the total throughput at the optimum production plan.
    Looking forward to your answer! Cheers!

    Log in to Reply
    • John Moffat says

      October 28, 2013 at 2:36 pm

      You should calculate it for each product separately.

      Log in to Reply
      • fatmamunim says

        November 6, 2013 at 8:54 pm

        I am having problem with video i can’t see it anymore help

        Log in to Reply
        • John Moffat says

          November 7, 2013 at 9:04 am

          The lecture is working fine. If you are still having problems, go to the technical support page – you might find the answer to your problem there.

          Log in to Reply
  55. anz1 says

    October 26, 2013 at 12:42 am

    What a Lecture! Thanks
    I was looking into BPP materials on this topic, found lot of it confusing and this theory of constraint.

    Log in to Reply
    • Claire says

      November 20, 2013 at 11:27 am

      I’ll second that – fantastic lecture! I’ve been struggling with the Kaplan material. Watching the lecture I found that I was understanding the whole process and could follow each step and it’s now all making sense. I’m a lot more confident now if this comes up in the exam. A big thank you!

      Log in to Reply
  56. hmanjiche says

    October 10, 2013 at 6:35 am

    you are,this lesson will remain a vital asset for me.

    Log in to Reply
  57. tenisha says

    October 1, 2013 at 3:13 pm

    I really need help with f5 anyone willing to help?

    Log in to Reply
    • deezzle says

      October 1, 2013 at 3:26 pm

      How? Do u want a study-mate?

      Log in to Reply
      • tenisha says

        October 1, 2013 at 3:39 pm

        Yes I really do.

        Log in to Reply
        • deezzle says

          October 1, 2013 at 5:02 pm

          Alright maybe we could study together. I am writing F5, F7, F8 and F9.

          Log in to Reply
          • John Moffat says

            October 1, 2013 at 5:03 pm

            Great – good luck 馃檪

            If there are any problems that you cannot sort out together then please do post them in the ‘Ask the Tutor’ forum and I will do my best to help.

  58. jakehawk4 says

    September 16, 2013 at 4:58 pm

    this lecture was awesome

    Log in to Reply
  59. Boyd says

    September 15, 2013 at 12:55 pm

    Good lecture. It seems a little strange to me that you calculate your fixed cost based on your original budgeted hours in throughput accounting considering they won’t be your fixed costs as you won’t be working to maximum capacity but if that’s they way to do then that’s they way I’ll do it.

    Log in to Reply
    • John Moffat says

      September 15, 2013 at 1:00 pm

      But fixed costs by definition will not change with the hours worked.

      Log in to Reply
      • Boyd says

        September 15, 2013 at 1:14 pm

        True but then why have a fixed cost per unit (as shown in example 2 page 17 as this would change depending on the number of units produced. The fixed cost should just be given as an amount really no? I understand by definition it shouldn’t change just seems a contradictory that it is fixed per unit and not fixed up to a certain production volume.

        Log in to Reply
        • John Moffat says

          September 15, 2013 at 1:29 pm

          The cost card has been prepared using absorption costing (because fixed costs are there – they have been absorbed into the unit cost).

          However this is not assuming that the actual fixed cost per unit stays the same. The cost card is prepared using budget figures i.e. budget total fixed costs and budget production (in order to, for example, help decide on what selling price to charge).

          However, in both conventional contribution analysis (example 1) and throughput accounting (example 2) we assume that the total fixed costs will stay the same. That is why we have calculated the total budgeted fixed costs (using budget production and budget cost per unit) and then assumed that that total remains fixed,

          (Absorption costing and marginal costing are not examined specifically in F5 because they were in F2, but the ideas are relevant in, for example, the examples in this chapter. If you want more on absorption and marginal (and the reasons in practice for choosing one method or the other) have a look at the lectures for F2)

          Log in to Reply
          • Boyd says

            September 15, 2013 at 1:48 pm

            No that makes sense the fact that it is prepared using budgeted figures. Cheers

  60. deezzle says

    September 6, 2013 at 8:59 pm

    Good day Mr John. Thanks for your insightful lectures. However, I noticed in the second example when deducting the fixed costs for both companies, you included ‘other variable costs’ in the equations as well. I wonder why this is so. Thanks for your help always.

    Log in to Reply
    • John Moffat says

      September 7, 2013 at 9:42 am

      It is because throughput accounting treats all costs as fixed (in the short term) except for materials.

      Log in to Reply
  61. sawnryz46 says

    September 2, 2013 at 6:25 pm

    Are the lectures disabled for mobile devices? They say page not found every time I try to access.

    Log in to Reply
    • John Moffat says

      September 2, 2013 at 9:48 pm

      No – they should work on mobile devices also.

      Look at the support page – the link is just below the lecture. It should help you.

      Log in to Reply
    • opentuition_team says

      September 2, 2013 at 10:13 pm

      if your mobile does not support MP4 playback or Flash.. then you can’t access them.. install flash player..

      Log in to Reply
  62. acca2050 says

    August 30, 2013 at 6:45 pm

    Dear Sir,
    I often seek your help with regards to the comments replies. I have a complex problem that you are only the one to solve:
    I am doing part-time business( my father is not financially supporting me, so I am in pressure of work and money), However the main problem is that I just could not practice any thing for f4, f5. I take your lectures but all seem to wash off from my mind, due to not prating question, because of very scarce time that I get.

    Kindly provide me tips for daily studies and how to study part-time. Kindly also let me know the enough daily practice, I mean how many questions should I do from KIT? My standard plan was to take lectures, study text book and then practice questions. All I am now stuck is at the process of receiving lectures till the maximum text, I cant go ahead of this process due to short time.

    Please solve my problem.

    Many Thanks

    Log in to Reply
    • John Moffat says

      August 30, 2013 at 7:11 pm

      It is difficult to add to what I replied to you before. Remember that most of the people taking the exams are working fulltime and have to study in the evenings and weekends – at least you have more time because you are working part time.

      What you should do is listen to the lectures (and have the course notes in front of you at the same time).
      When you feel confident in the topics then you should practice questions from the revision kit.

      If there are topics where you feel that you do not really understand, then you should look at the study text – use it as a reference book rather than trying to learn everything in it.

      Log in to Reply
  63. ejodia says

    August 23, 2013 at 4:35 pm

    ok….thank you

    Log in to Reply
  64. ejodia says

    August 22, 2013 at 5:50 pm

    The advertisement block is covering the download button….pleassssseeeeeeee,heeeeeelllllllppppp…thank you

    Log in to Reply
    • John Moffat says

      August 22, 2013 at 6:11 pm

      There is no download button!
      Lectures can only be watched on line. You can download the course notes, but not lectures.

      Log in to Reply
  65. Queenie says

    August 18, 2013 at 10:17 pm

    Hello

    Great Lecture!

    I was just wondering if you could clarify something for me? I understand that the main concept of throughput accounting is that, in the short run, all costs in the factory are likely to be fixed with the exception of material costs. However, after watching your lecture and working through example 2 I don’t understand why the figure for ‘other variable costs’ was not deducted along with the cost of materials as it states other ‘variable’ costs. Please can you answer this question for me, so I can get my head around it?

    Thank you
    Charlotte

    Log in to Reply
    • John Moffat says

      August 19, 2013 at 8:04 am

      Normally, we regard materials, direct labour, and variable overheads all as being variable costs.

      With throughput accounting, we assume that (in the short-term) the only variable cost is materials and that all others are fixed. So……labour and variable overheads (i.e. other variable costs) are assumed to be fixed.

      Log in to Reply
      • Queenie says

        August 20, 2013 at 10:03 pm

        Ok. Thank you for getting back to me so quickly.

        Ill just make a note that the only variable cost short term is materials!

        Thank you
        Charlotte

        Log in to Reply
  66. Muhammad Faraz Mubarik says

    August 6, 2013 at 11:04 pm

    Thanks openTuition …really a grt job 馃檪

    Log in to Reply
  67. adejumolu says

    July 15, 2013 at 3:32 pm

    Thank you Open tuition!

    Log in to Reply
  68. umairarshadkhan says

    May 30, 2013 at 9:54 pm

    Best!!

    Log in to Reply
  69. liuyahui says

    May 27, 2013 at 3:39 pm

    Excellent!!

    Log in to Reply
  70. Joel Changa says

    May 15, 2013 at 11:38 pm

    very good lecture

    Log in to Reply
  71. thandiwe says

    May 15, 2013 at 11:30 am

    its amazing how easy you make this topics, thank you so much

    Log in to Reply
  72. Lorette Davids says

    April 29, 2013 at 2:26 pm

    Hi, Can i download the lectures to watch later?

    Log in to Reply
    • opentuition_team says

      April 29, 2013 at 2:34 pm

      No, you can only watch on line –
      this lecture is not going anywhere, you can watch it later 馃檪

      Log in to Reply
  73. rohanbp says

    April 27, 2013 at 6:54 pm

    Fantastic lecture. Very clear and logical approach. I’ve understood this 100% and only needed to watch a single lecture once. John Moffat, I honestly think you are the best lecturer I’ve witnessed!

    Thanks to all the people who have made OpenTuition possible!

    Log in to Reply
    • John Moffat says

      April 28, 2013 at 8:38 am

      Thank you 馃檪

      Log in to Reply
  74. sabaacca says

    April 25, 2013 at 7:10 pm

    Thank you very much! I had missed the lectures of throughput accounting in college, n as a revision tests schedule was being planned, i realized that i need to get hold of dis topic as quick as i can! i must say that i had not expected a lecture like this! this is awesome! the best place for revisions, any thing that i have missed, and it certainly is the best guide for students who are studying on self study basis! once again: Thank u for the this great free lecture, m delighted! i will certainly be coming back to this site for sure! i do not know you sir, but i hope that u continue this great work!

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  75. Palse says

    April 25, 2013 at 1:48 pm

    Nice lecture!!! Thanks a lot sir……

    Log in to Reply
  76. tauraiversatile says

    April 18, 2013 at 10:03 am

    Extremely helpful…Big Up!

    Log in to Reply
  77. hamzaharoon says

    April 14, 2013 at 9:32 pm

    Thank you So much Extremely Easy to Understand 馃檪

    Log in to Reply
  78. mohammed says

    March 30, 2013 at 11:38 am

    It is very good lecture I hope it be usefull for all students, please every one give me advise I NEW ACCA STUDENT

    best wishes to all acca students

    Log in to Reply
    • John Moffat says

      March 30, 2013 at 5:20 pm

      What sort of advice are you wanting? 馃檪

      Log in to Reply
  79. Francesco says

    March 15, 2013 at 3:54 pm

    Really helpful lecture but I have got a doubt about the example #1.
    Is it not easier to calculate the max profit using the conventional key analysis as 19000( units of A produced ) * $2 ( profit per unit) + 10000 ( units of B produced ) * $2 = $ 38000 + $ 20000 = $ 58000 ?
    What I don’t understand is why we need to make that assumption if we got the profit per unit.

    thanks

    Log in to Reply
    • John Moffat says

      March 30, 2013 at 5:19 pm

      Well…that would give the wrong total profit 馃檪

      The reason is that regardless of how we choose to absorb the fixed overheads, the total fixed overheads are (by definition) fixed, in that the total will not change with the level of production.

      Because we are looking at having to change the production quantities we must work on contribution. Once we have the total contribution we can then subtract the total fixed overheads to get the profit..

      Log in to Reply
  80. farhana001 says

    March 14, 2013 at 9:18 am

    Very helpful….Thank you so much Sir…

    Log in to Reply
    • John Moffat says

      March 14, 2013 at 6:13 pm

      Thank you 馃檪

      Log in to Reply
  81. mkubya2 says

    March 10, 2013 at 12:48 pm

    Great!!!

    Log in to Reply
  82. florence blankson says

    March 5, 2013 at 3:16 pm

    encouraged by these posts and lectures. Thank God for OT

    Log in to Reply
  83. chandhini says

    March 2, 2013 at 1:19 pm

    My teacher considered contribution/ unit of the limiting factor.. Which approach is right/better? Thanks! 馃檪

    Log in to Reply
    • chandhini says

      March 2, 2013 at 2:02 pm

      got the answer.. 馃檪

      Log in to Reply
      • John Moffat says

        March 2, 2013 at 5:26 pm

        Great 馃檪

        Log in to Reply
  84. Dthind says

    March 2, 2013 at 1:22 am

    Thanks for quick reply.
    Many thanks…..your help is much appreciated!!

    Log in to Reply
    • John Moffat says

      March 2, 2013 at 5:26 pm

      You are welcome 馃檪

      Log in to Reply
  85. nawaljuma says

    March 1, 2013 at 5:26 pm

    The video does not load at all! 馃檨
    but it says “404 NOT FOUND”

    Please help!!

    Log in to Reply
    • chrisyu says

      May 5, 2013 at 4:37 pm

      all you gonna do is just refresh your browser. =)

      Log in to Reply
  86. Dthind says

    February 28, 2013 at 11:42 pm

    Could you kindly lecture on Environmental Accounting and Life cycle costing please?
    Even just the small lecture will do, but it will make easier to understand the topic.

    Many thanks..Great job!!

    Log in to Reply
    • John Moffat says

      March 1, 2013 at 8:58 am

      I will record a lecture on life-cycle costing when I have the time.

      However there will not be a lecture on environmental accounting for the reasons stated on the index page to the lectures (it would only effectively be reading out the course notes since there can not be any calculations asked!).

      Log in to Reply
  87. trini83 says

    December 1, 2012 at 5:21 pm

    I wish I knew about Open Tuition sooner, I only have 2 days before the exam. Still hoping the best.

    Log in to Reply
    • John Moffat says

      December 1, 2012 at 6:57 pm

      @trini83, Good luck, and remember us for your next set of exams 馃檪

      Log in to Reply
    • marcp says

      December 1, 2012 at 9:49 pm

      @trini83, Sigh you are not alone.

      Macoya centre.

      Good Luck!

      Log in to Reply
      • trini83 says

        March 5, 2013 at 5:24 am

        Thank you.

        Macoya Centre, as in “Centre of Excellence”?

        Log in to Reply
    • lukedavidizard says

      December 2, 2012 at 12:18 pm

      @trini83, Good luck!

      Certain things come up more frequently than others. Out of all the past papers I have done there are certain chapters I would focus on at this late stage.

      Chapter 1 (Activity Based Costing) – 74 minutes for the three lectures.
      Chapter 8 (CVP) – 69 minutes.
      Chapter 13 (Standard costing and basic variance) – 103 minutes.
      Chapter 14 (More variances) – 121 minutes.
      Chapter 15 (Financial performance measurement) – 49 minutes.
      Chapter 16 (Non financial performance measures) – 26 minutes.

      That should be the best bunch of lectures to watch, download and print the notes and follow through the examples. You can skip what you are already confident with!

      After that, though I doubt you’ll have time… Chapters 11 and 7 are good all-round chapters for provoking your thought processes in terms of exams.

      You can fast-forward through bits of the lectures too. Make sure to take breaks after every chapter, and get a good sleep!

      Good luck again!

      Log in to Reply
  88. katka93 says

    November 29, 2012 at 9:58 pm

    Excellent Lecture!!!

    I went through the whole book but just realised I didn’t see all of your lectures. I have just now started finally feeling confident thanks to your great help.

    thank you again!

    Log in to Reply
  89. jiangsxjiangsx says

    November 22, 2012 at 11:50 am

    thanks a lot .

    Log in to Reply
  90. jiangsxjiangsx says

    November 14, 2012 at 7:36 am

    how can i get to listen to the lecture?

    Log in to Reply
    • admin says

      November 14, 2012 at 8:29 am

      @jiangsxjiangsx, lecture play fine, use modern browser – and do not use any download managers. they corrupt the video stream

      Log in to Reply
  91. jiangsxjiangsx says

    November 14, 2012 at 7:36 am

    why cant i listen to the lecture?whats mean of “the materials are removed”?

    Log in to Reply
  92. farzeen says

    November 7, 2012 at 9:11 am

    very very helpul lecture 馃檪 short and to the point 馃檪
    thanks alotttt 馃檪 馃檪

    Log in to Reply
  93. ganesh666 says

    October 27, 2012 at 3:50 pm

    Is it possible to download lectures? It will help students like me to study offline with these video lectures who has no internet or slow internet.

    Log in to Reply
    • admin says

      October 27, 2012 at 4:55 pm

      No, lectures are on line only, that’s the only way to keep this site free and on line.

      for offline use – buy a study text

      Log in to Reply
  94. busisiwemahlungulu says

    October 23, 2012 at 2:27 pm

    Very good lecture , infromative

    Log in to Reply
  95. suthan says

    October 22, 2012 at 8:32 pm

    Excellent Lecture

    Log in to Reply
  96. emi333 says

    October 7, 2012 at 5:51 pm

    Thanks a lot 馃檪 its really helpful

    Log in to Reply
  97. marcirich says

    September 13, 2012 at 4:59 am

    I was somewhat lost with this topic but since I watched this lecture I actually understand. Thanks a million 馃檪

    Log in to Reply
  98. atanaska says

    August 22, 2012 at 10:16 pm

    Hi there,

    I’ve recently started going on here and watching the lectures and I’ve found them very helpful. Thans a million for that.

    I would like to knnow though are these lectures enough to get fully prepared for f5 exam or do I have to read the study book as well? I’ve started studying syllabus few days ago and I’m a bit concerned that I won’t have enough time to get ready for the December’s session, since I wanna do f4, f5 and f6…

    Thanks 馃檪

    Atty

    Log in to Reply
    • armaghansabri99 says

      September 9, 2012 at 9:35 am

      @atanaska, hi there
      even im attempting F5 this time around. it is said that f5 course is pretty lengthy but trust me its not. the calculations are piece of cake and it’ll take u no time to get a hold of them. secondly, the theory part is a bit tricky but in time you’ll perfect it.
      3 months are more than enough for f4 ,5 & 6.

      Log in to Reply
  99. riannaramrick says

    July 18, 2012 at 10:55 pm

    This stuff is really GOOD !

    Log in to Reply
  100. putisaduo says

    May 5, 2012 at 11:47 am

    Very helpful! Thanks a lot!

    Log in to Reply
  101. leslynk says

    April 27, 2012 at 6:54 am

    i am hearing but can’t view 馃檨

    Log in to Reply
  102. chrispantazis says

    April 23, 2012 at 8:40 pm

    Thank you so much. I have started watching the lectures 2 weeks ago and now I am hooked. No gaps no second guessing, It is so much faster to learn than when actually reading study texts.

    Log in to Reply
  103. henahailu2 says

    April 22, 2012 at 3:28 pm

    very helpful.
    thank you.

    Log in to Reply
    • Et says

      April 23, 2012 at 9:55 pm

      @henahailu2, Hi there Hailu sounds familiar .Are you from Et? If you are you know what Et stands for. If you are not sorry for the confusion I may have caused.

      OT is really helpful .They make the course sound intresting.

      Good Luck on your Exams!

      Log in to Reply
  104. marlise123 says

    April 19, 2012 at 11:47 am

    trying to open the link in the site but it keeps giving the following error : Video not found. I could watch the other without any problem. Please assist.
    thanks

    Log in to Reply
    • Et says

      April 19, 2012 at 1:13 pm

      @marlise123, Try to log out and log in or try different broweser. It works fine for me.

      Good Luck!

      Log in to Reply
      • marlise123 says

        April 19, 2012 at 2:13 pm

        @Et, nope i logged out and still cant open it. How do i open it in a different browser?

        Log in to Reply
        • marlise123 says

          April 19, 2012 at 2:21 pm

          AAAAARRRGGGHHH!!! sobbing!! :’ /

          Log in to Reply
          • Et says

            April 19, 2012 at 3:33 pm

            @marlise123, I can understand your frustration. I use Mozilla Firefox and it is working. Try it with Mozilla or Google Chrome. As I am typing this the video is still running . It was a bit slow earlier when I was trying to open The costing chapter 13. I gave it a few mnts and tried it again and it worked.

  105. sreekumarchandran says

    April 17, 2012 at 4:59 pm

    these chapters is not working on my ipad. please let me know how i can view the class.

    thank

    Log in to Reply
    • admin says

      April 17, 2012 at 5:25 pm

      not all F5 lectures are supported to work on the iPad at the moment

      Log in to Reply
  106. oksider says

    April 12, 2012 at 2:02 pm

    Thanks a lot, now it clear!!

    Log in to Reply
  107. maxikatia says

    April 10, 2012 at 1:47 am

    This lecturer is really great!! So simple explanations and straight to the point with real examples… everything makes perfect sense to me… Thank you

    Log in to Reply
  108. nees says

    April 7, 2012 at 10:18 am

    better than my lecturer. 馃檪

    Log in to Reply
  109. omarhanif says

    April 6, 2012 at 10:16 am

    @admin
    Video is not playing,
    It gives the error that “Video not found”.

    Please fix it..

    Log in to Reply
  110. sweetusudu says

    March 21, 2012 at 1:53 pm

    gud 1 sir,cn plz lecture on chapter 3 also.a small request.

    Log in to Reply
  111. saadrehman says

    March 14, 2012 at 3:21 pm

    excellent lecture sir:

    Log in to Reply
  112. hassanzbilal says

    March 11, 2012 at 2:39 pm

    this teacher is very helping and the sound is very good and very clear. if he give all the lectures in full detail like this will be excellent effort by open tution.

    Log in to Reply
  113. esthernky says

    March 4, 2012 at 8:12 am

    wonderful!!!!!

    Log in to Reply
  114. kased58 says

    February 20, 2012 at 8:00 pm

    wow fantastic lecture,thanks for he post…………

    Log in to Reply
  115. pavanpavanmehta says

    February 20, 2012 at 9:19 am

    excellent

    Log in to Reply
  116. sardarrizwan says

    February 19, 2012 at 3:50 pm

    Soooo nice

    Log in to Reply
  117. fionaz says

    February 18, 2012 at 6:26 pm

    Thank you !!!!!!!!!!!!! So clear and straightforward, excellent lecture not to be missed. The revision of assumed knowledge was very helpful.

    Log in to Reply
  118. fatimabojang says

    February 18, 2012 at 7:31 am

    great lecture

    Log in to Reply
  119. douglas26 says

    February 16, 2012 at 8:20 pm

    Excellent !!

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