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June 2025 ACCA Exams

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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

  1. accafritz says

    October 31, 2011 at 9:03 pm

    great

  2. wixibix says

    October 30, 2011 at 3:30 pm

    can u please upload the videos for incomplete records.

  3. zihura says

    October 28, 2011 at 10:32 am

    l cant get thru to lectures someone to help me pliz

  4. oashiru says

    September 25, 2011 at 9:35 pm

    I notice that partnership accounts are no longer in the december 2011 notes.does this mean, we are not to study for that anymore?then we have group accounts to replace them, but there are no video lectures for these notes yet,or are there?

  5. oashiru says

    September 25, 2011 at 8:53 pm

    I have been trying to download the december 2011 lecture notes but they aren’t opening.are there really any differences between the june 2011 and december 2011 notes?cos i already have the june notes,do i still need to download the december ones?

  6. imran614 says

    September 19, 2011 at 10:12 am

    how can i get these lectures on my iphone i tried bt nothing hapenning. plz help me thnxx

  7. latty22 says

    September 15, 2011 at 8:41 pm

    is this all the lectures for f3?

  8. abbas2 says

    August 24, 2011 at 4:19 pm

    how to download lectures from opentution

  9. asveen says

    July 20, 2011 at 3:53 pm

    thnx sooooooooo much opentuition, ive got 78% in the december session thanx to these marvellous teaching.

  10. manesha01 says

    July 8, 2011 at 8:10 am

    superb one can not only passed with the notes but can also get excellent results. Thx

  11. Arora says

    July 4, 2011 at 4:25 pm

    what r the accounting standards are very imporantant 4 the exam?

  12. tracylayne says

    July 3, 2011 at 5:26 pm

    where can i get F1, F2 & F3 latest Text Books from anyone know please help

  13. mariawaheed says

    July 3, 2011 at 4:28 pm

    hi ppl plz can ne1 tell me how was f3 papr this june!wot are imp aresxn was theory askd?n how can i dwnload ipass

  14. hammybro says

    July 1, 2011 at 11:39 pm

    i hate control reconciliation, i never understand it… any one can help me
    plzzzzzzzzzzz…

    • admin says

      July 2, 2011 at 7:52 am

      Don’t expect people to guess what you don’t understand 😉
      If you want help post onthe forums what you do not understand

  15. deancharles says

    June 30, 2011 at 3:55 pm

    Passed F3 today thanks to these online lectures

  16. appiya says

    June 25, 2011 at 3:37 pm

    which book does the lecturer uses??
    im new here so cant have an idea??
    thanx..!!

    • admin says

      June 25, 2011 at 8:54 pm

      all lectures are based on OpenTuition F3 notes

      • appiya says

        June 25, 2011 at 9:52 pm

        oh thank you soo much!!
        but y dere is no lecture for chapter “the regulatory framework”/??? kindly lemme noe!!

  17. bilalmaher says

    June 24, 2011 at 7:27 pm

    oh yeah and the teacher …. hes amazing

  18. bilalmaher says

    June 24, 2011 at 7:27 pm

    hi,…………. i didnt take any tuition classes … i watched all video lectures and just went through the book once and read the opentuition notes … tuday i passed my paper and got 72%……. im really very thankfull to opentuition……….

    • mariawaheed says

      July 3, 2011 at 4:30 pm

      hi lz cld u guide me too il b gvng xams on 12th

  19. ghaffar121 says

    June 20, 2011 at 4:22 pm

    i passed f3 last month thnx

  20. steff164 says

    June 2, 2011 at 8:49 am

    hi there…i was wondering when a question states that irrecoverable debts have been written off, what does that mean? and is the ‘written off’ debt used in the calculation of allowances for doubtful debts? do you still minus it from the receivables balance?

    • abdulla1123 says

      June 2, 2011 at 10:10 am

      The whole ammount of irrecoverable debts should be surely subtracted from receivable balance, as it will never be received. And, if a percentage or portion of it is already sutracted from receivables as provision for doubtful debts, then the remaining should be deducted.
      So if Provision for bad debts is calculated after deducting bad debts. that means Provision for bad debts dont include any % of irrecoverable debts.

    • nomi09 says

      June 3, 2011 at 11:54 pm

      its mean irrecoverable debts are recoverd

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