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ACCA F2 Lectures

VIVA

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 >>

Reader Interactions

Comments

  1. zararkhan says

    October 21, 2019 at 5:26 pm

    can i watch the lecture about statistical techniques
    kindly help me out!

    Log in to Reply
    • John Moffat says

      October 21, 2019 at 6:12 pm

      You can if you follow the link to Paper MA !!!

      Paper F2 is now called Paper MA, and so you are looking at a page that is now completely out of date.

      Log in to Reply
  2. Shahir says

    August 23, 2014 at 6:39 pm

    Sir, pls my answer my question
    I wanted to do both ACCA and CIMA, I have started classes for ACCA. so should I do Cima now or after completing ACCA?
    I have asked this questions from so many people, not satisfied with them!

    Log in to Reply
    • John Moffat says

      August 23, 2014 at 7:29 pm

      It will be better if you wait for CIMA until you have completed ACCA. Otherwise it will be very confusing!
      After you have completed ACCA you should find CIMA fairly easy 🙂

      Log in to Reply
  3. phillimon says

    August 22, 2014 at 10:27 am

    can I pass f2 like next month and what kind of topics should I tackle most?

    Log in to Reply
    • John Moffat says

      August 22, 2014 at 10:52 am

      You can pass, provided that you can devote enough time to studying – there is a lot to learn.

      You cannot concentrate just on specific topics. The style of the exam means that most, if not all, of the topics will be examined and so you really do need to study all of them.

      Log in to Reply
  4. Shahir says

    August 21, 2014 at 8:11 pm

    Sir, is Service and operation costing important part in F2 studies?

    Log in to Reply
    • John Moffat says

      August 22, 2014 at 6:57 am

      Not very – no. You might get one 2 mark question in Section A, but not likely to be much more. Again, there are no special extra techniques involved.
      Most costing questions will concern absorption and/or marginal costing, or process costing.

      Log in to Reply
  5. Shahir says

    August 13, 2014 at 3:07 pm

    Why isnt there a video for Specific order costing sir?

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    • John Moffat says

      August 13, 2014 at 3:15 pm

      The videos are what we teach on courses, and on the courses it is impossible to teach every single topic. We teach all of the important topics – more than enough to pass the exam with high marks.
      With regard to ‘specific order costing’, this is not mentioned in the syllabus for F2. Are you sure that you are not meaning job costing? If so, it requires no additional techniques to those that are covered in the lectures and the course notes.

      If you come across a question that you cannot deal with while you are studying, then do ask in the F2 Ask the Tutor Forum and I will explain 🙂

      Log in to Reply
    • Shahir says

      August 15, 2014 at 3:02 pm

      Sir, then U saying that there won’t be any job costing questions?

      Log in to Reply
      • John Moffat says

        August 15, 2014 at 3:45 pm

        No, I didn’t say that at all!

        There could be (although if there are I would not expect many). What I said was that no additional techniques are required and that is why it is not in the lectures.

      • Shahir says

        August 16, 2014 at 8:20 am

        I got it, thnks for helping me out!

  6. rena says

    April 11, 2014 at 2:10 pm

    can i download all videos?

    Log in to Reply
    • John Moffat says

      April 11, 2014 at 3:42 pm

      Lectures can only be watched online.
      It is the only way that we can keep this website free of charge.

      Log in to Reply
  7. Ruth says

    April 8, 2014 at 9:10 am

    Why are the lectures so slow? They keep pausing after every 5 seconds,and this never happened before?

    Log in to Reply
    • opentuition_team says

      April 8, 2014 at 9:12 am

      your internet connection is to blame, lectures work fine

      Log in to Reply
  8. Roisin says

    March 21, 2014 at 10:12 am

    Good Morning,
    I am following you lectures in order and enjoying them. I am doing my exam in June but have very limited study time. I am now moving on to chapter 15. Could you give me an indication of which topics are more time consuming than others to get through. Of course I want to cover all topics, although now I am trying to manage my time to make sure that I allow for those that require more. Thank you John.
    Roisin

    Log in to Reply
    • John Moffat says

      March 21, 2014 at 10:48 am

      Everyone is different, but for most people variances takes the most time.
      However to be able to understand them it is necessary to have studied marginal and absorption costing, and budgeting first.

      Log in to Reply
      • Roisin says

        March 21, 2014 at 11:55 am

        Thank you. I will continue with budgets and be prepared for Variances. I still have a lot of material to cover and am starting to get anxious.

  9. sharfuddinahmed says

    March 20, 2014 at 6:36 pm

    I didn’t understand why Answer c is correct in Chapter 9 Question 1. Please help me i am stuck here.

    Log in to Reply
    • John Moffat says

      March 20, 2014 at 6:48 pm

      This question does not ask you for the actual profits in each month – we do not have enough information and so we cannot calculate the actual profits.

      It only asks which combination of profits is consistent with the data.

      You will know from the lecture that if we sell less than we produce (and that therefore inventory increases), absorption costing gives the higher profit. However if we sell more than we produce (and therefore inventory decreases) then marginal gives the higher profit.

      In month 1, we produce more than we sell – inventory therefore increases – and therefore absorption gives the higher profit. That means that the correct answer must be A or C.
      In month 2, we sell more than we produce (and so inventory decreases) and so marginal will give the higher profit. Between A and C it means that C must be the correct answer.

      Hope that helps 🙂

      Log in to Reply
      • sharfuddinahmed says

        March 20, 2014 at 6:54 pm

        Thank you sir now i understood.

  10. Julia says

    March 20, 2014 at 12:45 am

    good resource. thanks for your contribution.

    Log in to Reply
  11. Carrie says

    March 16, 2014 at 4:02 am

    why the speed of this website is much slower than before? when i view a lecture, it paused thousands of time. and this never happened before.

    Log in to Reply
    • opentuition_team says

      March 16, 2014 at 8:51 am

      Maybe it is just temporary..

      Log in to Reply
  12. vinukmathews says

    March 14, 2014 at 10:18 am

    Dear admin,

    Where can i find lectures for Activity based costying (ABC)?

    Log in to Reply
    • John Moffat says

      March 14, 2014 at 10:34 am

      There are lectures on ABC on the F5 pages – but they are not needed for F2.

      The reason is that you cannot be asked for calculations on ABC in Paper F2 – you are only expected to be aware of the idea. What is written in the F2 course notes is as much as is needed for F2. It does not warrant a lecture.

      Log in to Reply
  13. kalamq says

    March 10, 2014 at 5:31 pm

    Sir

    Further to my question on on the F5 and F8 page, I would like to know how many hours worth of lectures are there on F2 here? Thanks.

    Log in to Reply
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