Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

March 2026 ACCA Exams Results

Comments & Instant poll

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

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

  1. hey anyone can help me? i don’t know under which topic do consolidated accounts appear and where a company acquires another company’s share capital..anyone got an idea under which topic do these two fall?

  2. May god bless those behind this great work,
    I am wondering to use only this lectures to prepare for F3, Exam.
    So, i want to know whether some chapters are missing here.
    After chapter 17 is chapter 23. am i right. i expect a reply from admin.
    thanx

    • We can’t or will not reply to all comments
      We do read them though

      Your question was already answered

      What is on line is what is available

      Some chapters will never have a lecture, they should be easy enough to do as a home study

  6. WHERE IS TRIAL BALANCE CHAPTER ,, IS IT INCLUDED IN ANYONE OF THESE CHAPTER ,, CAN ANY ONE HELP ME OUT WITH THIS ..
    PLEASEEEEEEEEEEEEEEE

  10. Not all chapter are or will be recorded.
    You need a study text, if the notes are not enough for you to understand those topics.