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June 2026 ACCA Exams

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ACCA F2 Lectures

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ACCA F2 lectures are based on OpenTuition F2 lecture notes  

Start with the Introduction to Management Accounting

Watch free ACCA F2 lectures

Chapter 1

Accounting for Management [18:01]

Chapter 2

Sources of data [13:35]

Chapter 3

Presenting Information [11:34]

Chapter 4

Cost classification [13:38] Cost behaviour [21:09]

Chapter 5

Ordering and accounting for inventory [23:56]

Chapter 6

Inventory Control (part a) The EOQ Formula [24:26] Inventory Control (part b) Quantity Discounts [11:34] Inventory Control (part c) – Economic Batch Quantity [14:38] Inventory Control (part d) – Reorder Level [16:31]

Chapter 7

Accounting for labour [24:28]

Chapter 8

Accounting for overheads part a [22:57] Accounting for overheads part b [15:58] Accounting for overheads part c [19:54]

Chapter 9

The Management Accountant’s Profit Statement – Absorption Costing [26:53]

Chapter 10

The Management Accountant’s Profit Statement – Marginal Costing [27:40]

Chapter 11

Process Costing – Introduction [10:36]

Chapter 12

Process Costing (part a) – Normal or Expected Losses [11:59] Process Costing (part b) – Abnormal Gains and Losses [24:53]

Chapter 13

Process Costing – Work-in-progress (part a) [15:13] Process Costing – Work-in-progress (part b) [25:50] Process Costing – Work-in-progress (part c) [16:26]

Chapter 14

Process Costing – Joint Products [26:50]

Chapter 15

Job, Batch, and Service Costing [10:15]

Chapter 16

Alternative cost accounting There is no lecture for this chapter – please read the lecture notes

Chapter 17

Budgeting part a [8:47] Budgeting part b [19:33] Budgeting part c  [21:03] Budgeting part d Cash Budgets [13:15]

Chapter 18

Behavioural aspects of budgeting [5:20]

Chapter 19

Semi-Variable Costs (part a) High Low method [13:19] Semi-Variable Costs (part b) Regression analysis [21:01] Semi-Variable Costs (part c) The correlation coefficient [16:05]

Chapter 20

Time Series Analysis [36:00]

Chapter 21

Index Numbers [30:34]

Chapter 22

Simple Interest, Compound Interest [16:25] Discounting, Annuities, Perpetuities [25:51]

Chapter 23

Investment Appraisal – NPV, IRR [26:00] Investment appraisal – Payback period [12:38]

Chapter 24

Variance Analysis (part a) [24:17] Variance Analysis (part b) [22:30] Variance Analysis (part c) [17:30] Variance Analysis (part d) [7:10] Variance Analysis (part e) [7:31]

Chapter 25

Performance Measurement Overview

There is no lecture for this chapter – please read the course notes

Chapter 26

Financial Performance Measurement – Profitability Measures [15:59] Financial Performance Measurement – Liquidity Measures [21:56]

Chapter 27

Non-financial performance measurement  [27:11]

Chapter 28

Divisional Performance Measurement [16:27]

See also ACCA F2 Revision lectures >>

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  1. HI i have registered as a Matured Student and I bought the F2 and F3 June 2010 texts for the exams in December 2010. Did I do the correct thing? Additionally, I have a first degree in Sociology, can I change my status from Mature Student to regular for the December 2010 exams? If yes, how can this be done?

  3. This site is a God’s sent. I’m attempting the P level papers on my own and I’ve been using the notes and videos from the F papers to help me revise stuff I’ve forgotten since I took a break for personal reasons after Level 2. Thanks so much for giving me an opportunity I would not have gotten under ordinary circumstances.

  18. You can’t download these lectures! The only way they can be free is.. they are not ‘downloadable’

    Not all lectures are recorded.
    as you can imagine, we have limited resources. so just make the best use of what is available

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