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March 2026 ACCA Exams Results

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ACCA F3 lectures

VIVA

ACCA FA lectures are based on OpenTuition lecture notes

Start with the Introduction to Financial Accounting (FA) Exam

Watch on line free ACCA Financial Accounting (FA) Lectures:

Chapter 1

Introduction to Accounting [18m]

Chapter 2

The Statement of Financial Position and Income Statement (part a) [40m] The Statement of Financial Position and Income Statement (part b) [18m] The Statement of Financial Position and Income Statement (part c) [9m] The Statement of Financial Position and Income Statement (part d) [17m]

Chapter 3

Double Entry Bookkeeping (part a) [29m] Double Entry Bookkeeping (part b) [24m] Double Entry Bookkeeping (part c) [21m]

Chapter 4

Accruals and Prepayments (part a) [18m] Accruals and Prepayments (part b) [17m] Accruals and Prepayments (part c) [15m] Accruals and Prepayments (part d) [16m]

Chapter 5

IAS 37 Provisions, Contingent Liabilities and Contingent Assets [12m]

Chapter 6

Depreciation Introduction [23m] Depreciation Example 1 [20m] Depreciation Example 2 [15m] Depreciation Example 3 [15m] Depreciation Example 4 [22m]

Chapter 7

IAS 16 Property, Plant and Equipment [4m]

Chapter 8

Irrecoverable Debts and Allowances Example 1 [21m] Irrecoverable Debts and Allowances Example 2 [13m] Irrecoverable Debts and Allowances Example 3 [33m]

Chapter 9

Inventory and IAS 2 Examples 1-3 [24m] Inventory and IAS 2 Valuation of Inventory – Example 4 [12m] Inventory and IAS 2 Valuation of Inventory – Example 5 [25:04] The provisions of IAS 2: Inventories [6m]

Chapter 10

The books of Prime Entry (part a) [23m0] The books of Prime Entry (part b) [16m] The books of Prime Entry (part c) [23m] The books of Prime Entry (part d) [20m]

Chapter 11

Journal Entries [5m]

Chapter 12

Sales Tax (part a) [23m] Sales Tax (part b) [12m]

Chapter 13

Accounting for Limited Companies –  The statement of Profit and Loss [13m] The Statement of Financial Position [16m] Limited Companies – Dividends [28m] Rights issues and Bonus issues of shares [21m] Revaluation Reserve [19m] Preference Shares [11m]

Chapter 14

Statement of Cash Flows Introduction (part a) [10m] Statement of Cash Flows (part b) Example 1  [32m] Statement of Cash Flows (part c) Example 2 [20m]

Chapter 15

Bank Reconciliations (a) [25m] Bank Reconciliations (b) [12m]

Chapter 16

Control Accounts (a) [26m] Control Accounts (b) [17m] Control Accounts (c) [16m]

Chapter 17

Adjustments to Profits (part a) [15m] Suspense Accounts (part b) [22m]

Chapter 18

Mark-up and Margins [18m]

Chapter 19

Accounting Conventions and Policies [23m] IFRS 15 Revenue Recognition [16m]

Chapter 20

IAS 10 Events after the Reporting Period [15m]

Chapter 21

Intangible Assets: Goodwill, Research and Development [15m]

Chapter 22

Group Accounts The Consolidated Statement of Financial Position (1a) [20m] Group Accounts The Consolidated Statement of Financial Position (1b) [21m]

Chapter 23

Group Accounts The Consolidated Statement of Financial Position (2a) [14m] Group Accounts The Consolidated Statement of Financial Position (2b) [17m] Group Accounts The Consolidated Statement of Financial Position (2c) [27m]

Chapter 24

Group Accounts The Consolidated Income Statement(part a) [15m] Group Accounts The Consolidated Income Statement (part b) [16m]

Chapter 25

Group Accounts – Further Points [12m]

Chapter 26

Interpretation of Financial Statements part a [23m] Interpretation of Financial Statements part b [29m]

Chapter 27

Regulatory Framework [6m]

Chapter 28

Business Documentation [2m]

Reader Interactions

Comments

  2. i am a ACCA student from \singapore. i feel the lecture in F3 so summary but interesting and some important chapters like 13-14 and 16-20 21 are missing. May i know when will you post it? no online lecture for this topic?

    • man!!! come on, I ain’t no admin, I’m replying as a member, isn’t it enough, u r getting much and u r paying nothing, I think thats enough. isn’t it??

  7. i am a ACCA student from Phnom Penh. i feel the lecture in F3 so summary but interesting and some important chapters like 13-14 and 16-20 are missing. May i know when will you post it?

  8. To Admin:
    Hi,
    Hope, you are fine. Could you please tell me how can I find the answer of questions which are at the end of every chapter? Because, I think, it is important to match those answers with my answers. It will very helpful.

    Many Thanks

    • The answers are given in the notes itself, check the last 5 to 10 pages for answers, in this case, the answers I think start from page 169 and if you are seeing the notes in Adobe Reader (if you have downloaded the notes and then seeing it), just go to page number 173 in your adobe reader on this file, the answers are already there for Multiple Choice Questions, two pages before that, there are answers also for the questions asked within the chapter.

  9. OpenTuition.com’s free video lectures are really help full. just a glass full of water in desert. keep it up and thanks (OpenTuition.com)

  13. Hi everyone,
    These videos are very useful especially to the beginners. There has been a slight mistake in part two of Double entry bookkeeping. In part one and in the course note the withdrawal amount is $100. But the lecturer mistakenly writes it as $500 in Part two of the same chapter.
    I have mentioned it just to avoid confusion.
    Thanks for the videos.

  14. thankyou so much…this website is great help…i am a distance learning student from New Zealand.
    I am sitting for F1, F2 and F3 in Dec 2010….can u please advise me when will the books be available.?

    can i use the books for June 2010 to prepare for my exams.

  15. This site is execellent, thank you so much, your notes are just very simple to understand and the video tutorials are the best. I passed F2 last month because of this site and now am preparing for F3, so far so good. Thank you once again, without this site i would ‘ve struggled in my studies

  19. Wanna say thank a lots to open tution.
    I studied ACCA and paid the expensive course fee and didn’t understand very well.
    Now coz of opentuition i realised more abt the accounting.
    If the opentuition can arrange to submit all the video lecture sfor all courses, I will be very perfect.
    Again thanks you opentuition.

  20. go with open tuition,you can save your tuition fees from the college,it is real help for the students who are not able to go college to learn it, open tuition makes your ACCA learning in most economic way. also very convenient for you to manage your free time.
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