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ACCA F5 lectures Download OpenTuition F5 notes
July 22, 2015 at 3:36 am
Brilliant lecture. Thank you so much and God bless.
John Moffat says
July 22, 2015 at 9:12 am
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.
July 20, 2015 at 7:46 pm
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
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
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
May 28, 2015 at 3:53 pm
Thanks a lot
June 6, 2015 at 5:03 pm
Thank you umer
May 4, 2015 at 1:10 pm
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?
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.
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.
March 9, 2015 at 10:50 am
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
March 9, 2015 at 7:20 am
Go to the support page – the link is above – and you will get help there.
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.
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.
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
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.
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.
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.
March 1, 2015 at 5:04 pm
Oh! Great. Thanks for your reply.
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!
February 22, 2015 at 7:21 pm
WIP calculations are certainly not relevant for F5
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.
February 19, 2015 at 6:42 am
sir contribution means profit or cost of the product?
February 19, 2015 at 6:52 am
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).
January 15, 2015 at 10:11 pm
Hi Sir, I was wondering if you have lecture on Back flush accounting?
January 16, 2015 at 6:44 am
No. Backflush accounting is not in the syllabus any more.
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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