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]
Hello Sir.
When comparing profits under marginal and absorption costing, what will be the difference in profit if Production = Sales?
Thank you.
If production is equal to sales then the inventory will not change, and the profits will be the same.
I do mention this in my lecture on here.
Thank you Sir.
hi.. where can i find the notes for service and operation costing??
Service costing is not in the Course Notes.
We make it clear that Course Notes are not meant to be Study Texts – they are what we cover on courses. I do not cover service costing specifically because it does not involve any extra techniques.
Hello. There are not last chapters of BPP study text book (17Cost-volume-profit analysis, 18Relevant costing and decision making, 19linear programming , which include part F) in your lectures. All these 3 chapters were removed from syllabus??
They were removed from the syllabus some time ago (and other topics brought into the syllabus).
You can check the current syllabus on the ACCA website.
Thank you so much ,, I passed my CBE and got 78 ?
That’s great – congratulations 🙂
Thank you very much for all the time and efforts you put into this site, lectures and learning materials! I want to say thank you for all OPENTUITION TEAM! just passed my F2-F3 CBE with 96% and 86% accordingly. It would be much harder without your easy understandable materials!
Thank you, a congratulations 🙂
These are very good results!
Mr John, i actually don’t know whether i should do CBE or paper based. The reason is that some people are saying that CBE is ‘risky’ because the questions are random. So the exam can be relatively easy but it can be very hard as well especially if most of the questions are on the ”big chapters”. Can you advised me please?
David:
CBE is no more risky than paper based. The questions for both exams are chosen at random from the same bank of questions.
Section B of both exams are questions on the same topics (one budgeting; one of standard costing/variances; one on performance measurement)
Congrats girl
I did the exam on the 19th of December CBE on got 50% I am very happy thanks to open tuition
Thank you, and congratulations 🙂
thank you so very much OT,
good job from site owner i have no wards to saying thanks for free
revision kit questions open tuition questions and kaplan questions and past papers along with lectures u should pass once u do all i passed n didnt relly read the text.
Hi
I wrote F2 CBE last week and got 76%. I used the BPP text books and Open Tuition lectures and notes. That’s all.
Thanks John Moffat I think its great that you created this site and that it is free for us to use. Your lectures has made things so much easier for me.
Good luck to all the students that still need to write.
@retha1955, hi congrats….
can i have ur fb id or hotmail id?
i need some tips from u…
thnx….
Hi, I was wondering which lecture I can find relevant costing i.e for materials, labour, overheads, opportunity costs and for non current assets. Thanks
it would not hurt you, in fact it may benefit your Exam prep, if you opened opentuition course notes and browse through them … and find out for yourself..
@Sindy, Relevant costing as a separate topic was removed from the syllabus at the end of 2011.
Hi,
Can someone please guide me, do I need to refer to a specific Study guide or just stick to these notes and lectures from OpenTuitions to pass my CBE ?
Someone please tell meee!! What else should I do in order to pass along with more practise!!! ????
where is the lecture on regression analysis? I wanted to revise it for F5, thanks!
@fabiangrey, nevermind, fount it lol
wat can i do in order to pass F2 cbe? i just remained with dis.
@civil123, You have to study, learn the syllabus, and practice and practice. Best is to buy one of the revision/exam kits and practice questions.
Is break even analysis part of F2 syllabus?
@williamansah, No – it was removed from F2 at the end of last year.
Hello, please are calculations on relevant costing and opportunity costing part of F2 syllabus.
@williamansah, No – not any more.
Hi, I am referring to Q.5 on Page 44 of Chapter 7 of the note. In the question, it says “non-production overheads are absorbed at ……”. Isn’t it discussed in Chapter 4 (Cost Classification) that non-production costs are irrelevant in costing? Why is it then in this question that it would suggest the idea of absorbing the non-production overheads? Many thanks.
@vulpecula, Usually we do only include production overheads because usually we are trying to get a cost per unit (to be able to value inventory, for example).
However, if the question tells you to absorb non-production overheads as well, then you do what you are told. The logic is that if you are trying to decide on a selling price for a particular job, then you would want to include all costs (production and non-production)
@naube, No. You can download the Course Notes, but you can only watch the lectures online. It is the only way that we can keep the site free of charge.
Please sir, i will like to find out if these topics are still in F2 syllabus: Job, batch and service costing and Cost volume-profit CVP analysis.
Thank you
@adejumolu, Job, batch and service costing are still in the syllabus.
CVP analysis is not in the syllabus.
You can find the full syllabus on the ACCA website.
(Also the course notes on this website cover everything in the current syllabus)
i am failing to watch the lectures..pliz sum1 help..:(
@sammy2590, Have you tried clicking on the link on this page to the lecture you want to watch? If you cannot watch them, then try another browser.