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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

  1. I am looking for vedio for the test. Some of the test I don’t understand when I check in answer sheet. How can I listen teacher’s explination?

  2. Hi, I know some people have probably asked this question many times, however can I use these lectures for the new syllabus for F3! as i didnt take it before December 2011, as i was concentrating on passing F2! Ive bought the BPP study text and revision kit aswell. Please could you advise me asap! I would really appreciate it

  5. hi can any body plz explain me this if a business has a draft profit of 18000 for example, and goods taken by owner for his personal use having a cost 450 which we forget to record then after making a adjustment what will b our profit it will increase or decrease??????????and why wiht reason…

  8. I started my study after 12 years and with the help of your lectures i have passed FFA exam today. Thank you very much. Keep it up.

    • @ntimeric, Carriage inwards and carriage outwards are both expenses.

      Carriage inwards is when we have to pay the delivery cost of goods coming in from a supplier (carriage = delivery; inwards means goods coming into our business)

      Carriage outwards is when we have to pay the delivery costs for goods that we sent to our customers (carriage = delivery; outwards means goods going out from our business).

      Both of them are our expenses.

      Carriage inwards is part of the cost of goods (it makes our purchases of materials more expensive).
      Carriage outwards is a distribution cost (the cost of delivery to our customers)

  11. @jkhann…sorry that im late for this discussion,but what i know is that…………carriage outward is simply an expense and it has a debit balance and carriage outward is treated as part of purchases with a credit balance

  12. Dear all friends,
    Pls kindly explain me more detail about below questions:
    1- When purchaser pays for the cost of transporting purchased goods, the cost to the purchaser is known as carriage inwards (into the business), but when the supplier pays, the cost to the supplier is known as carriage outwards (out of the business).

    The question is that why we included the amount of carriage outwards with other expenses in the income statement, if carriage outwards amount is an supplier response (out of the business, not our response)?

  14. Thank you opentuition, you have been recommended by a good friend. I have no regrets. I am preparing for F3 exam scheduled for Feb 9. I feel much better not.

  15. Hi. Can anyone point me in the direction (link) for the revision lectures for f3? I’ve downloaded the revision notes but can’t work out where the online lectures are to go with them.

    Many thanks:)

  17. Dear Admin and all,
    Pls kindly explain me the following question.

    Cole’s business sells three products X, Y and Z. the following information was available at the year end:
    X Y Z
    Cost 7 10 19
    Net realisable value 10 8 15
    Units 100 200 300

    What is the value of the closing inventory?

    Ans: X 7 (cost) x 100 = 700
    Y 8 (NRV) x 200 = 1600
    Z 15 (NRV) x 300 = 4500
    Total: $6800
    My question is: why do we get the cost of production x multiply with units and why other products (Y and Z) get NRV multiply with the units?

    Thanks in advance.

    • @jkhanna, the reason is that inventory has to be valued at the lower of cost and net realisable value (IAS 2). For product X it is the cost that is lower, but for Y and Z it is the NRV that is lower.
      You can find a lecture on the valuation of inventory on this website.

  18. hi
    sorry if this is a stupid question, but are these f3 lectures linked to the new syllabus from dec 2011 and if I can learn from them? thanks

  19. Hello,
    Thank you for such a great place to understand many quite difficult topics. The way the topics are explained is amazing. I’m grateful for the effort you make.
    Thank you
    Kind regards

  20. i just discovered this site today and am over the moon!! i wrote F1 & F2 in December (cbe)and thank God i passed. i am going to be writting F3, F4 & F6 in June, may you kindly advise if i can use the f4 & F6 notes and lectures available here (am doing the South African variant – Tax & Law )

    Thanks a tonne