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Recent Comments

  1. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Risk and Uncertainty – Expected Values – CIMA P2November 23, 2025

    Thank you for your comment 🙂

  2. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Discounted Cash Flow – Annuities and Perpetuities – ACCA Financial Management (FM)November 23, 2025

    That is true (about jumping the gun) 🙂 In the exam you can obviously do it whichever way you find…

  3. mystery
    Sarah461422 on Risk and Uncertainty – Expected Values – CIMA P2November 23, 2025

    I salute you. This has been the best expalanation. Thank you so much

  4. mystery
    Memon on The Management Accountant’s Profit Statement – Absorption Costing – ACCA (MA)November 23, 2025

    it is given in the question

  5. mystery
    NaveenMatt on Discounted Cash Flow – Annuities and Perpetuities – ACCA Financial Management (FM)November 23, 2025

    OK, you described this method at the end of the video. Teaches me not to jump the gun before watching…

  6. mystery
    NaveenMatt on Discounted Cash Flow – Annuities and Perpetuities – ACCA Financial Management (FM)November 23, 2025

    Pardon, meant 2nd example. Same method works for the perpetuity example. Seems a more logical approach than subtracting.

  7. mystery
    NaveenMatt on Discounted Cash Flow – Annuities and Perpetuities – ACCA Financial Management (FM)November 23, 2025

    For the first example I calculated the annuity for 10 years then discounted the result by 3 years and got…

  8. mystery
    tkhue3296 on CIMA BA2 Internal Rate of ReturnNovember 22, 2025

    Hello Mr. Moffat, First of all, thank you very much for your teaching — it has been extremely helpful. When…

  9. mystery
    Musumalip on Audit tests: the difference between tests of control and substantive testsNovember 21, 2025

    This is well explained.

  10. mystery
    Javen on Property, plant and equipment (IAS 16) – Revaluation increase – ACCA (SBR) lecturesNovember 20, 2025

    This 4 is was was supposed to be depreciated if there was no revaluation. As there is a revaluation the…

  11. mystery
    BlakeR on Group SCF – Introduction – ACCA (SBR) lecturesNovember 20, 2025

    Hi Jocelyn, I believe the items you are referring to are to do with the change in the value of…

  12. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The cost of capital – Cost of debt – ACCA Financial Management (FM)November 20, 2025

    Of course they match the notes!! It is the examples in Chapter 17 of our lecture notes.

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

    The question says that they are replacing every two years and so the scrap value after one year is of…

  14. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on CIMA BA2 Internal Rate of ReturnNovember 20, 2025

    The lecture is correct – do watch it again (and do not simply learn formulae – the exam is concerned…

  15. 6fe2ba204b6aca7e63dd193480228d61416080c465199a2fa07d9726610a6a60 48
    kay123 on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 20, 2025

    question 4

  16. 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.

  17. 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…

  18. 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.

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

    8000 x 0.6 = 4800 (not 4000)

  20. 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

  21. 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?

  22. 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?

  23. 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?

  24. 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…

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

    i too wanna study together .

  26. 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.

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

    yes you are correct

  28. 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…

  29. 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…

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

    hey i am starting today . can we study together?