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  1. Hi Sir, how to convert a mark up of 12.5% into margin? If the markup is 20%, then I say it’s 1/4, so margin must be 1/(4+1), so margin is 1/5. How you do it for 12.5%? Thanks

    • Well…….you got it wrong for 20% markup!!! The way you do it, then it would be 1/5, not 1/4. So the margin must be 1/(5+1) = 1/6.

      If it was 12.5% mark-up, then you could say it is 1/8 and then do it your way.

      Or you could say that if the cost was x then the markup would be X x 0.125X so the sales would be X(1.125). So the margin would be 0.125X/1.125X or 0.125/1.125

  3. I am studying financial reporting, where I am asked to revise the following topics:
    1) conceptual framework – clueless on what this is about
    2) consolidated statement of financial position
    3) statement of cash flows – direct and indirect methods
    4) presentation of financial statements
    5) intangible assets

    Is f3 the appropriate revision notes? Do you guys have lectures of conceptual frameworks? If so, could you please tell me where.

    Many thanks

  11. Hey Mr. John. I would like to ask you which study text are you using to give the lectures, BPP, GTG or Kaplan?
    And also please suggest which one is the best to refer to. I’m using the BPP currently.

    Thank you! 馃檪

    • My lectures do not use a study text!
      They use the OpenTuition course notes.

      You do not really need a Study Text. What you do need is a Revision / Exam Kit in order to practice as many questions as possible. All of the kits from approved publishers are good.

  13. I have a query…I actually started my ACCA last year on january…i still need to sit for two papers ..i wanted to know if there is a need for me to pay subscription fees even though i will not continue with the ACCA course?That is do i have to pay the subscription fees just to sit for the exams of my remaining two papers?

  14. I wished to know if F3 syllabus gonna change next year?I had in fact taken my F3 course during the start of the year and I recently went for F3 exam and was unfortunately unsuccessful..I don’t think that I’m ready right now for the exam..so i wanted to sit for the exam next year..during the first weeks of January..That’s why i wanted to know if the syllabus is going to change?

  15. Hello John,
    thank you very much for this site and your lectures. I was able to pass F2 and F3 easily via CBEs within one month.

    Now I am thinking to go for F5 in June 2014 cycle.

    But I had another question: What happens in case I dont want to take any exam in 2014 for example. What will happen if I dont pay the yearly fee? I didnt think about this option but would be fine to know as I did not find it on Accaglobal website.

    Thanks again

    • That is not a concept!

      The concept is ‘the separate entity concept’, and that does apply to all businesses – we treat the business as separate from the owner.

      Limited companies are separate in law (separate LEGAL entities) but sole traders are not separate in law.

      • Hello John,

        Just want to say thank you for this site and your free lectures. They were helpful in passing my F3 exam

  18. heyyy mr.john moffat ….thanks you very very much i have just passed my F3 with unbelievable 70% marks..and to all the students who are looking at this comment i was’nt even able to do a journal entry 2 months ago.i prepared for my exam solely from opentuition and practice the questions.thats it thank you again sir..you are the best.

  20. hi 馃檪
    i have passed F1 and F2 by CBE, Opentuition lectures hav helped me alot …thanku sooo muchh… im now preparing for F3……..please give me suggestions on F3 as im really scared about the exam!!!!!!
    and i have also passed my FIP……..but there isnt any change in my status in myacca account………will it be like this…or it would only change after i pass f3 also??? (to get my diploma)
    somebody pleeeeeeeeeeeeeeeeeeeeezzzzzz replyyyyyy
    god bless all 馃檪

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