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]
i passed f3 due to opentution lecturesssssssssss thankx
@yuoman, did u study from any other notes or did u just pass from opentuition?
I am having trouble understanding exactly how to apply the First In, First Out (FIFO) and Average Cost (AVCO) methods of pricing inventory. I have looked through the videos for help but can’t seem to find anything on it. Are there any videos on this topic or is there any advice you could give on a easy way of understanding how it works?
Grateful for any replies, thanks.
@alexbull1, did you look at lectures – chapter 9?
@admin, Yeh, I kind of skipped through them to see if it was in there. Will check through again!
Thanks
@alexbull1, cum on man, what was so difficult that you couldn’t understand, like in fifo do always remember one thing, its the rule actually that if your goin to value the remaining inventory using fifo, then this means that the remaining inventory would most probably the most recent purchases, so start valuing it at the most recent cost to the least recent one, and you’ll get it. for example you purchased goods 200units on 1st jan for 10 each and on 4 jan 100 @ 12 each, a total of 300, you sold 250, the closing inventory would be 50 so to value it using fifo u’ll do it as (50 x most recent price that you payed for purchases ) and that was 12 which you paid for 100 units on 4th jan so, 50 x 12 = 600 is your closing inventory value.
@mesaadi007, thanks, that has helped 🙂
I would like to know if the course notes, that can be downloaded now, are reflecting the current ACCA syllables? I would like to make sure before printing 200 odd pages. “It’s ego friendly not to waist paper.” 🙂
Thanks for your fast response.
where would i find Incomplete records?
what is the name of the Professor who did teach Inventory,Allowances n Bad debts?
He is the real-one.his concept of teaching are very rear because those things which i never understood today i understand that through his concepts.
very good leacher
Am very grateful for the useful lectures. Several of my doubts have been cleared after going through them. It sure has provided a great help to me during my self study. I am sure i can pass this paper. Thanks for the opening up of the ‘live’ lectures online. Instead of learning it blindly, I have learnt by understanding the concepts. Thanks again.
@jennykee76, Happy to read that you benefit from this opentuition.com, can you please put me through how to access the “live” lectures online. Thanks so much in advance.
hi, first of all thk u all for these great notes and stuffs.
can i use the f1.f2,f3 n f4 notes for june 2012 exams?
thks in advance for answering…..:-)
yes you can
i am going to give fia cbe exam for f3 in january 2012.tell me please is it better and covers all the chapters?
What is better? Your question does not make any sense..
Admin . is this material is good for january 2012 attempt?
Are there going to be any changes to this F3 material for the June 2012 sitting.
maybe some lectures will be re recorded/ updated, but no syllabus change
hey! thanks for uploading such great lectures. I self studied F3. with the help of these lectures i was able to clear my paper in first attempt. i scored 84%.. thank you very much.. i would advice others to save money and study online for free
@ali5253, hi ali did you study from any other notes?? Or did u just pass by studying from opentuition?
@nels, hi, well i solved the bpp kit along with these lectures. remember to solve the demo of paper from open tuition. its enough to get pretty good marks.
@ali5253, thanks but wheres the demo paper?
Hi admin
can u help me understand disclosure notes please
Are the new videos based on Youtube`?
Oh, my gosh`
I can’t visit Youtube`
Any alternatives plz?
all full videos are here,
youtube only has some edited versions,
so you should watch all lectures on this site
@admin,
Thanks`
I got it~
Dear Admin,
Pls help me with this question
The draft account of Anthea co for the year 31 Dec 2009 include the following:
Revenue $80,000
Gross Profit $20,000
It was subsquently discovered that revenue had been understated by $10,000 and closing inventory overstated by $5,000. After correction of these errors the gross profit percentage will be: the answer 27%. How to get this answer. Please…
@riha, The revenue has been understated, and so the correct revenue is 80,000 + 10,000 = $90,000.
If the revenue is higher, then the gross profit will also be higher by 10,000.
The closing inventory has been overstated, which means that the profit will also be overstated by 5,000.
This means that the correct profit is: 20,000 + 10,000 – 5,000 = $25,000.
So the correct gross profit percentage is 25,000 / 90,000 = 27.7%
Hope that helps!
great these are also very very helpful for those who are not familiar of accounting
helo sir plz help mee ….im gving f3 next month
I don’t think anyone can sit the exam for you!! so only you can help yourself studying for it,
With all those lectures here, you have no excuse
good luck
Dear Admin,
May i know if above videos are applicable for coming June2012 exam? Thanks 🙂 If so, do I need to study chap 23 Partnership accounting?
Just want to say a BIG thank you to opentuition.com for the free lectures. Just passed my F3 exam about an hour ago and got 63 percent. I would have definitely failed without this website. Thanks again
Congratulations! 🙂
@anthonymcd,
i am writing f3 tomorrow can u give me a heads up please
@Red, heads up 🙂
which video covers the topic of “COMPANY ACCOUNTING”