ACCA F6 Lectures


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Free ACCA F6 Lectures, December 2014, FA2013


Introduction to the ACCA F6 Exam and the syllabus (45min)

Chapter 1

self study with OpenTuition F6 course notes

Chapter 2

Income tax computation Introduction (36min)

Income tax computation Example 2 (38min)

Income tax computation part 3 (42min)

Income tax computation – Personal allowances (42min)

Reliefs and Payments to charity under Gift Aid System (45min)

Jointly owned assets, child benefit, residence (42min)

Chapter 3

Property Income and Investments: Individuals – Introduction (31min)

Rent a Room relief, Lease Premiums (35min)

 Chapter 4

Tax Adjusted Trading Profit Individuals: Introduction (47min)

Tax Adjusted Trading Profit Individuals Example 1 (26min)

Chapter 5

Capital Allowances Introduction (41min)

Capital Allowances Special Rate Pool (32min)

Capital Allowances Small Pools WDA, Non Pool Assets,  Example 2 (40min)

Capital Allowances Short life assets (39min)

Preparing Capital Allowances Computation Example 6 (26min)

Chapter 6

Trading Profit Basis Periods Introduction (36min)

Trading Profit Basis Periods part 2 (33min)

Closing year rules (15min)

Basis periods for capital allowances, Cash Basis for small Businesses (50min)

Chapter 7

Tax Adjusted Trading Loss Reliefs (34min)

Tax Adjusted Trading Losses Example 3 (47min)

Tax Adjusted Trading Losses, Losses in opening years (41min)

Terminal loss relief (21min)

Chapter 8

Partnerships Introduction (27min)

Partnerships continued, Example 2, Partnership Losses (26min)

Chapter 9

Employment Income: Deductibility of expenses (31min)

Employment Income: Exempt Benefits, Taxable Benefits (46min)

Assessable Benefits P11D Employees (51min)

Chapter 10

Pension schemes (35min)

Chapter 11

National Insurance Contributions NIC (20min)

Chapter 12

CGT Individuals part 1 (39min)

CGT Individuals part 2 (29min)

CGT Individuals part 3 (38min)

Chapter 13

CGT: Individuals Shares Example 1 and 2 (30min)

CGT Individuals Shares Takeovers (20min)

Chapter 14

CGT Individuals Reliefs Example 1 (50min)

CGT Individuals Gift Relief (44min)

CGT Individuals PPR Relief (32min)

Chapter 15

Corporation tax (60min)

Chapter 16

Calculation of Corporation Tax Liability introduction (41min)

Calculation of Corporation Tax Liability continued (40min)

Chapter 17

Long Period of Account (27min)

Chapter 18

Tax adjusted Trading Losses: Companies (39min)

Tax adjusted Trading Losses continued (27min)

Chapter 19

Chargeable Gains: Companies part 1 (45min)

Chargeable Gains: Companies Bonus issues, Rights issues, Takeovers (27min)

 Chapter 20

Chargeable Gains: Companies – Chattels (39min)

Chapter 21

Chargeable Gains Companies Rollover Relief (28min)

Chapter 22

Corporation Tax, Groups: Associated Companies (28min)

Corporation Tax, Groups: Group Relief (34min)

Corporation Tax, Groups: Group Relief of Losses (55min)

Chapter 24

Introduction to Inheritance Tax (46min)

Inheritance Tax Potentially Exempt Transfers PET (29min)

Inheritance Tax Chargeable Lifetime Transfers CLT (31min)

Inheritance Tax Lifetime Exemptions (35min)

Inheritance Tax Example 1 (32min)

7 year cumulation period example 2 (30min)

Chapter 25

Introduction to VAT (41min)

Output VAT and Input VAT (37min)

VAT Returns, Flat Rate Scheme (45min)

Group VAT Registration, Imports and Exports (30min)

Chapter 26-27

Self Assessment and Payment of tax (6min)