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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 >>

Reader Interactions

Comments

  1. Umm, I was wondering..howcome some of the chapters from the middle (reference to Chapter 2,3,6,14,16,18,19,20,23 onwards) are missing?
    Does that mean that I will miss out on video lectures on these chapters that have not been covered in the video lectures?
    I am just curious, howcome you guys decided to not include lectures on these aforementioned chapters..
    Great resource, nonetheless.
    Stay blessed.

  15. hey everyone!! i need help ASAP in f2 🙁 (chapters ORDERING AND ACCOUNTANCY FOR INVENTORY ) AND ACCOUNTING FOR LABOUR) kaplan is my provider, i can not understand!
    i would appreciate if anyone can volunteer to help 🙁

    • @winnytan, hey there! wow congrats for the success, i will be doing f1 and f2 cbe in june..please tell me the tips 🙂 i m doing self study, not going too well..
      looking forward for your reply!
      thanks

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