• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

Recent Comments

  1. 4c6e66558a6814d635cad286b9cb07dcd5ac35b4da95cfa65cc33c339f553e9f 48
    rachelwhip on The cost of capital – Cost of debt – ACCA Financial Management (FM)November 20, 2025

    your lecture examples do not match the notes on this lecture.

  2. mystery
    tkhue3296 on CIMA BA2 Internal Rate of ReturnNovember 20, 2025

    The actual IRR formula: IRR=r1+(NPV1 / (NPV1 – NPV2) ) x (r2 – r1) r1 = the discount rate that…

  3. mystery
    tkhue3296 on CIMA BA2 Internal Rate of ReturnNovember 20, 2025

    The actual IRR formula: IRR=r1?+(NPV1? / (?NPV1 – NPV2) ) ??× (r2? ? r1?) r1 = the discount rate that…

  4. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 20, 2025

    I have no idea which question you are referring to.

  5. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 20, 2025

    8000 x 0.6 = 4800 (not 4000)

  6. 6fe2ba204b6aca7e63dd193480228d61416080c465199a2fa07d9726610a6a60 48
    kay123 on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 19, 2025

    When I watch over the lecture maximum should be 6800

  7. 6fe2ba204b6aca7e63dd193480228d61416080c465199a2fa07d9726610a6a60 48
    kay123 on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 19, 2025

    the last question should it be 8000*.60=4000+4000*.50 =2000 total Npv 6000?

  8. 6fe2ba204b6aca7e63dd193480228d61416080c465199a2fa07d9726610a6a60 48
    kay123 on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 19, 2025

    Can you explain why the $10,000 was not taking out in the first year? and subtracted from 3600?

  9. mystery
    phebz633 on ACCA F2 Specimen Exam Section A Lecture 1November 19, 2025

    Hello, Thanks for your lectures. They are a huge help. Will these specimen exams still be relevant?

  10. aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 48
    Ken Garrett on ACCA BT Chapter 2 – An organisation’s environment – QuestionsNovember 19, 2025

    Our questions are easy because they are just meant to let you judge if you have absorbed simple facts from…

  11. mystery
    Bhisan on The nature and structure of organisations – ACCA Paper BTNovember 19, 2025

    i too wanna study together .

  12. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on PM Chapter 8 Questions Cost Volume Profit AnalysisNovember 19, 2025

    Contribution is the revenue less the variable costs, which is the same as the profit plus the fixed costs.

  13. mystery
    Naman69 on Group SFP – intra group and cash in transit – ACCA Financial Reporting (FR)November 19, 2025

    yes you are correct

  14. mystery
    Sandvliet on PM Chapter 8 Questions Cost Volume Profit AnalysisNovember 19, 2025

    Sir, why do we add only the fixed costs of $2.88 tot the profit of X to get the contribution…

  15. mystery
    reema on ACCA BT Chapter 2 – An organisation’s environment – QuestionsNovember 19, 2025

    Questions are easy here, but in study hub the questions are more difficult so what kind of questions are likely…

  16. mystery
    drishtipoudel on The nature and structure of organisations – ACCA Paper BTNovember 19, 2025

    hey i am starting today . can we study together?

  17. mystery
    saikou on Irrecoverable Debts and Allowances Example 3 – ACCA Financial Accounting (FA) lecturesNovember 18, 2025

    What about Ann?

  18. mystery
    ahmedhashish on FM Chapter 17 Questions – The cost of capitalNovember 18, 2025

    Hello Sir, Can you please explain how the IRR is 11.45% and not 12.9%? Because I also got 12.9% as…

  19. mystery
    NodirbekNamozovich on Chapter 6 Tax Adjusted Trading Losses – Individuals TX-UK FA2023November 18, 2025

    PA of 12570 is not lost because of 2000 loss claim, rather it just reduces the net income amount by…

  20. mystery
    ROSIELUUE on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)November 16, 2025

    Good Day, I passed law with 64% ! Not the best mark but a pass for sure & I’m proud…

  21. mystery
    Atsha on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lecturesNovember 16, 2025

    thank you sir.

  22. mystery
    mjquick65 on Basic group structures – Impairment – ACCA (SBR) lecturesNovember 15, 2025

    I was initially typing out a response to contradict your approach, but when working through it I see you’re actually…

  23. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Irrecoverable Debts and Allowances Example 3 – ACCA Financial Accounting (FA) lecturesNovember 15, 2025

    Thank you for your comment 🙂

  24. mystery
    Koda on Irrecoverable Debts and Allowances Example 3 – ACCA Financial Accounting (FA) lecturesNovember 15, 2025

    I was a bit confused during the first part of the example because we weren’t working with the Allowances for…

  25. mystery
    kimberlie on The Statement of Financial Position and Income Statement (part a) – ACCA Financial Accounting (FA) lecturesNovember 14, 2025

    when would you be writing?

  26. mystery
    Nelao75 on EPS – Basic EPS Example – ACCA Financial Reporting (FR)November 14, 2025

    Hi, on b) I calculated it as follows: 250 000 000/(50 000 000 + 500 000 000)= 0.45 per share.…

  27. mystery
    kimberlie on The nature and structure of organisations – ACCA Paper BTNovember 14, 2025

    STARTING today would give a proper feedback as i take training

  28. mystery
    biteshkarki on MA Chapter 1 Questions Accounting for ManagementNovember 13, 2025

    i got 40%

  29. 1652c619e5d92ba43c821b4f8fbd9f18b1971ebb91d33b28b63b21c65d5d281a 48
    mrjonbain on IAS 37 Provisions, Contingent Liabilities and Contingent Assets – ACCA (FA) lecturesNovember 13, 2025

    Yes, only recognise when probable. Possible should be disclosed by note if material. Hope this helps.

  30. mystery
    zara123 on The nature and structure of organisations – ACCA Paper BTNovember 13, 2025

    Hi can these be used to prepare for 2025-2026 exams (and teh notes?)