• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

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

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
    • BT
    • MA
    • FA
    • LW
    • PM
    • TX-UK
    • FR
    • AA
    • FM
    • SBL
    • SBR
    • AAA
    • AFM
    • APM
    • ATX
    • Dates
    • What is ACCA

June 2025 ACCA Exams

How was your exam? Comments & Instant poll >>

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for September 2025 exams.
Get your discount code >>

ACCA F5 Lectures

VIVA

ACCA F5 lectures are based on our free OpenTuition F5 notes


Watch Free ACCA F5 Lectures

Introduction to ACCA Paper F5 Performance Management [20m30s]


Chapter 1

Activity Based Costing โ€“ Lecture 1 โ€“ Example 1aย (11:41)

Activity Based Costing โ€“ Lecture 2 – Example 1bย (21:39)

Activity Based Costing Lecture 3 Advantages of, and problems withย (12:05)

Chapter 2

Target costing – Lecture 1ย (14:01)

The use of the target cost – Lecture 2ย (12:53)

Chapter 3

Life cycle costingย –ย Lecture 1ย (8:10)

Life cycle costing – Lecture 2 Example 1ย (14:26)

Chapter 4

Environmental Management Accounting:
Note – there is no lecture for this topic. The reason is that the examiner has said that any question will only be a maximum of 8 marks (as one part of a question) and will only be writing (no calculations). The chapter in the Course Notes is all that is needed – if any part is not clear ask on the Ask the Tutor forum.

Chapter 5

Key Factor Analysisย (16:25)

Throughput Accountingย (20:10)

Chapter 6

Limiting Factors Linear Programming – Lecture 1 Example 1ย (12:38)

Limiting Factors – Graphical Approach – Lecture 2 Example 1ย (11:59)

Limiting Factors – Lecture 3 Example 1ย (15:40)

Linear Programming – Lecture 4 – Spare capacity and Shadow pricesย (19:04)

Chapterย 7

Pricing – Introduction, Cost plus pricingย (18:36)

Optimal pricing โ€“ tabular approachย (22:07)

Optimal pricing โ€“ equationsย (30:13)

Pricing strategies

Chapterย 8

Cost Volume Profit Analysis โ€“ Breakevenย (27:48)

Multi-product Cost Volume Profit analysisย (31:28)

Chapter 9

Shutdown problemsย (11:27)

Relevant Costingย (32:36)

Make or Buy decisionsย (11:17)

Chapter 10

Risk and Uncertainty – Maximinย (23:02)

Risk and Uncertainty – Maximaxย (15:36)

Risk and Uncertainty – Minimax regret, Expected valuesย (29:15)

Risk and Uncertainty – Perfect knowledgeย (8:58)

Risk and Uncertainty -Decision Trees Part 1ย (25:09)

Risk and Uncertainty – Decision Trees Part 2ย (16:33)

Chapter 11

Budgeting Example 1ย (26:58)

Types of budget Example 2ย (22:47)

Methods of budgetingย (9:08)

Behavioural aspects of budgetingย (12:18)

Chapter 12

Quantitative analysis in budgeting – High-low methodย (13:15)

Quantitative analysis in budgeting – Learning curvesย part a (34:43)

Quantitative analysis in budgeting – Learning curvesย part b (7:30)

Chapter 13

Basic Variance Analysis Example 1ย (27:05)

Basic Variance Analysis Example 2 part aย (22:29)

Basic Variance Analysis Example 2 part bย (22:46)

Basic Variance Analysis – Marginal Costingย (16:47)

Interpretation of variancesย (15:16)

Chapter 14

Planning and Operational variances part 1ย (29:47)

Planning and Operational variances part 2ย (17:35)

Mix and Yield variancesย (35:59)

Sales Mix Varianceย (21:13)

Advanced Idle Time variancesย (18:34)

Activity Based Costing Variancesย (11:58)

Chapter 15

Financial Performance Measurementย (42:58)

Chapter 16

Non-financial performance measurement – Fitzgerald and Moonย (22:11)

Kaplan and Nortonโ€™s Balanced Scorecardย (9:27)

Chapter 17

Divisional performance measurement – Introductionย (15:25)

Return on Investment (ROI) and Residual Income (RI)ย (24:40)

Return on Investment (ROI) vs Residual Income (RI)ย (5:32)

Chapter 18

ACCA F5 Transfer Pricing Example 1ย (26:19)

ACCA F5 โ€œSensibleโ€ transfer pricing to achieve goal congruenceย (32:07)

ACCA F5 Transfer Pricing โ€“ย Capacity limitationsย (9:45)

Chapter 19

Performance in the not-for-profit sectorย (24:53)


See next:

F5 Lectures based on real exam questions

Take F5 Mock Exam

 

Reader Interactions

Comments

  1. sonu17 says

    February 22, 2012 at 3:18 pm

    Hello Admin,
    Can we pass the paper of F1 and F5 by self study

    Log in to Reply
    • admin says

      February 22, 2012 at 3:32 pm

      Look around forums, and you will see many students did pass by selfstudy.. but it depends on You,

      since you had to ask this question, probably you can’t ๐Ÿ™‚

      Log in to Reply
  2. lolo822 says

    February 19, 2012 at 3:21 pm

    Do we have any lectures on the Make or Buy topic?

    Log in to Reply
  3. kdsoomro says

    February 19, 2012 at 1:34 pm

    As i am already login my account but can’t find the lectures, but only two chapters lecture video appears at wall and thn below msg display “Please login/register to access all video lectures! Registration is free!”
    kindly help me out n give me complete access of lectures

    Log in to Reply
    • admin says

      February 19, 2012 at 1:49 pm

      @kdsoomro, refresh/reload the page,

      Log in to Reply
      • kdsoomro says

        February 19, 2012 at 1:56 pm

        @admin, I Tried alot there are only two chapter available i-e Chapter 1 and chapter 2.
        But i need to see variance chapters
        Kindly help me

        Regards
        Khalid Soomro

      • admin says

        February 19, 2012 at 1:59 pm

        @kdsoomro, try another browser, I am sure you will see all the lectures, (your PC keeps cache of the page, and it keeps preventing you from accessing all lectures)

      • kdsoomro says

        February 19, 2012 at 2:09 pm

        @admin, the same problem appear also on Mozilla Firefox.
        My Previous browser Google Chormo latest version.

        i also deleted cache memory frm my computer
        still same problem going on

        Helpless
        Khalid Soomro

      • kdsoomro says

        February 19, 2012 at 2:16 pm

        @admin, now i change my PC to laptop and tried on another browser Internet Explorer but still the problem are same.
        kindly check ur portal is there any problem from back end?

        Regards
        Khalid Soomro

      • kdsoomro says

        February 19, 2012 at 6:04 pm

        @admin, yes now i found more lecture thank
        Admin

        Regards
        Khalid

    • admin says

      February 19, 2012 at 2:29 pm

      @kdsoomro, it should work now, I wonder if you were the only one with this problem,

      Log in to Reply
      • kdsoomro says

        February 19, 2012 at 5:28 pm

        @admin, i don’t know that i am only one who facing that problem but its still facing same problem from evening. Kindly help me to out

        Regards
        Khalid

  4. zululaurent says

    February 15, 2012 at 3:34 pm

    I dont know how to view free video lectures please help

    Log in to Reply
  5. munthaliaunward says

    February 12, 2012 at 8:38 am

    please do we have any lectures for CVP analysis? this should be chapter 9 but ican’t see it on opentuition anyone having an idea? please assits.

    Log in to Reply
    • ash14 says

      February 13, 2012 at 10:18 am

      @munthaliaunward, u shud use kaplan f5 book itss gud fr cvp … the questions help alot

      Log in to Reply
    • John Moffat says

      February 15, 2012 at 10:34 am

      @munthaliaunward, lectures on CVP will be uploaded later this month.

      Log in to Reply
  6. peohadebe says

    February 5, 2012 at 8:56 am

    how come when i click on Chapter 8 or a lecture i get directed to chapter 7?????????????? I want a chapter 8 CVP analysis lecture not Pricing please help??? notes on page 33

    Log in to Reply
    • John Moffat says

      February 15, 2012 at 10:33 am

      @peo, The chapter numbers have been corrected – thanks.
      A lecture on nCVP will be uploaded later this month.

      Log in to Reply
  7. ykacca says

    February 1, 2012 at 4:37 pm

    when will the new lectures be uploaded?

    Log in to Reply
    • admin says

      February 1, 2012 at 7:49 pm

      F5 lectures don’t have expiry date ๐Ÿ™‚
      so, enjoy what is on line

      Log in to Reply
  8. laxmi says

    January 20, 2012 at 8:39 pm

    Dear OT
    I would like to thank you. Amazing,gr8 job. Could I pls ask you I have June 2011 materials and exam kit published by Kaplan. Can I use same materials again for June sitting. Pls advise me. Thanks

    Log in to Reply
  9. emailtoskader says

    January 11, 2012 at 10:37 am

    could u plz upload more video (mathmatical term)bon throughput accounting

    Log in to Reply
  10. aftabmuhammadkhan says

    December 20, 2011 at 8:57 pm

    where are the decission making lectures

    Log in to Reply
  11. chia says

    December 13, 2011 at 9:31 am

    Dear OT,
    Thank you for your assistance with Dec 2011, it was invaluable! Just wondering if attached notes and lectures for F5 onwards are valid for June 2012?
    Cheers

    Log in to Reply
    • admin says

      December 13, 2011 at 10:01 am

      Yes they are valid for June 2012

      Log in to Reply
  12. zaid21 says

    December 1, 2011 at 5:26 pm

    where can I find videos for cvp multi-products?

    Log in to Reply
  13. sonidhaval says

    December 1, 2011 at 10:31 am

    @ Admin . in the exam does they proide formula or do we need to do by heart ? for example calculate Throughtput Ration do we need to memorise all 3 formulas or they will print formula in question paper ??? pls answer ASAP

    Log in to Reply
    • admin says

      December 1, 2011 at 2:10 pm

      Download past ACCA exam – you will see what formula is given in the exam

      Log in to Reply
      • sonidhaval says

        December 1, 2011 at 10:46 pm

        @admin, thx for for reply.

  14. sonidhaval says

    November 30, 2011 at 5:58 pm

    hi, this is a nice material for study, i was wondering why there is not chepter 3,4,5 ?????

    Log in to Reply
  15. Et says

    November 28, 2011 at 9:02 pm

    @salorshini. in the past I was able to download with out problem but today I had problem too,but I tried again by clicking the plus sign “+” on the left where it says download and it worked . Try it if works for you .

    Good Luck

    Log in to Reply
  16. kevgooner says

    November 28, 2011 at 6:38 pm

    People seem to be certain that CVP and environemental accounting will be examined.

    Is this wise and how can people be sooo confident. I know it is theoretically impossible to predict but why are people so sure about these two areas in particular? I assume it isn’t just pure guess work , but based on some reason?

    Log in to Reply
    • Et says

      November 28, 2011 at 11:24 pm

      @kevgooner, Shall I share I view ? Don’t be biased by what people are saying . It is just a total guess .It has been said a lot about those two topics even for the June exam but neither were there.I must tell you though I am well prepared for those topics not that because people talked about them but because they are new addition to F5 syllabus and also articles are written on those topics by the examiner herself.

      Good Luck

      Log in to Reply
      • Et says

        November 28, 2011 at 11:25 pm

        My view I should say …. the revision is doing my head don’t blame me guys ha ha

  17. salorshini says

    November 28, 2011 at 7:01 am

    Im Unable to download ACCA F5 Course Notes for Dec 2011. PlEASE HELP…..

    Log in to Reply
    • admin says

      November 28, 2011 at 10:45 am

      turn off any download managers you are using,
      ANY moderen browser downloads pdf files without problems!

      Log in to Reply
    • Et says

      November 28, 2011 at 11:28 pm

      @salorshini, @salorshini. in the past I was able to download with out problem but today I had problem too,but I tried again by clicking the plus sign โ€œ+โ€ on the left where it says download and it worked . Try it if works for you .

      Good Luck

      Log in to Reply
  18. admin says

    November 27, 2011 at 11:10 pm

    there is a page for all revision lectures and past exams questions covered in lectures
    https://opentuition.com/acca/f5/acca-f5-revision-notes-and-lectures/

    Log in to Reply
  19. tasawar77 says

    November 27, 2011 at 10:39 pm

    Hello Admin Sir…Can you please tell me where is the Past papers lectures.before it was here but Now it is not anywhere.Can you Upload it Again please or could you please tell me where these are?

    Log in to Reply
  20. Et says

    November 25, 2011 at 10:03 pm

    @ gamber &qusimbashir18: There are articles by Ann Ions and Shane Johnson about Environmental Management Accounting on ACCA website . CVP by Ann Ions. Which in my view are pretty enough to prepare ourselves for the exam.

    One more thing @gamber for being here you get more than the two topics you are after.This website supports lots of students for FREE so you should appreciate and give some credit for what is available.

    Best of Luck for your Exam.

    Log in to Reply
« Older Comments
Newer Comments »

Leave a Reply Cancel reply

You must be logged in to post a comment.

Copyright © 2025 ยท Support ยท Contact ยท Advertising ยท OpenLicense ยท About ยท Sitemap ยท Comments ยท Log in