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June 2025 ACCA Exam Results

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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 – Lecture 1 – Example 1a (11:41)

Activity Based Costing – Lecture 2 – Example 1b (21:39)

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

Chapter 2

Target costing – Lecture 1 (14:01)

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

Chapter 3

Life cycle costing – Lecture 1 (8:10)

Life cycle costing – Lecture 2 Example 1 (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 Analysis (16:25)

Throughput Accounting (20:10)

Chapter 6

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

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

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

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

Chapter 7

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

Optimal pricing – tabular approach (22:07)

Optimal pricing – equations (30:13)

Pricing strategies

Chapter 8

Cost Volume Profit Analysis – Breakeven (27:48)

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

Chapter 9

Shutdown problems (11:27)

Relevant Costing (32:36)

Make or Buy decisions (11:17)

Chapter 10

Risk and Uncertainty – Maximin (23:02)

Risk and Uncertainty – Maximax (15:36)

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

Risk and Uncertainty – Perfect knowledge (8:58)

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

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

Chapter 11

Budgeting Example 1 (26:58)

Types of budget Example 2 (22:47)

Methods of budgeting (9:08)

Behavioural aspects of budgeting (12:18)

Chapter 12

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

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

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

Chapter 13

Basic Variance Analysis Example 1 (27:05)

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

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

Basic Variance Analysis – Marginal Costing (16:47)

Interpretation of variances (15:16)

Chapter 14

Planning and Operational variances part 1 (29:47)

Planning and Operational variances part 2 (17:35)

Mix and Yield variances (35:59)

Sales Mix Variance (21:13)

Advanced Idle Time variances (18:34)

Activity Based Costing Variances (11:58)

Chapter 15

Financial Performance Measurement (42:58)

Chapter 16

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

Kaplan and Norton’s Balanced Scorecard (9:27)

Chapter 17

Divisional performance measurement – Introduction (15:25)

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

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

Chapter 18

ACCA F5 Transfer Pricing Example 1 (26:19)

ACCA F5 “Sensible” transfer pricing to achieve goal congruence (32:07)

ACCA F5 Transfer Pricing – Capacity limitations (9:45)

Chapter 19

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


See next:

F5 Lectures based on real exam questions

Take F5 Mock Exam

 

Reader Interactions

Comments

  1. hazvineyi says

    July 13, 2012 at 12:52 pm

    how do get to play video lectures?

    Log in to Reply
    • admin says

      July 13, 2012 at 12:53 pm

      @hazvineyi, Please visit the support page: https://opentuition.com/support/

      Log in to Reply
  2. warren92 says

    June 16, 2012 at 7:16 am

    Hi Admin

    I want to know is there going to be any change in lectures and notes for f5 december 2012 exam?

    so that I can start studying f5

    Log in to Reply
    • admin says

      June 16, 2012 at 11:00 am

      the syllabus is the same, so you can start now

      Log in to Reply
  3. haider239 says

    June 14, 2012 at 7:49 pm

    dont you worry bro, i have already started it as i joined this place. i have been teaching since 3 years so its not a big task for me. besides this i am available for any other help u require. just a massage distance! thanks alot.

    Log in to Reply
    • acuteacca says

      June 20, 2012 at 1:08 pm

      @haider239, sir is f5 and f7 a good combination for December 2012 attempt

      Log in to Reply
  4. kalamy92 says

    June 11, 2012 at 3:52 pm

    vugar1 u were rght.time series was tested.

    Log in to Reply
  5. haider239 says

    June 11, 2012 at 2:57 pm

    paper was little logical but not very difficult. i have heard most of the students that they have left some parts in papers. but anyways i would like to give return to opentuition…kindly tell me how can i help opentuition from my side? as it helpd me in teaching for free….

    Log in to Reply
    • admin says

      June 13, 2012 at 10:41 am

      @haider239, glad we could help! the best way, is to promote our website to other accountancy students in your country. we leave how you want to do it up to you 🙂

      Log in to Reply
  6. adiljamali1996 says

    June 9, 2012 at 6:19 pm

    time series and moving avgs are these important for exam ??plzz any 1 help asap

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    • vugar1 says

      June 9, 2012 at 11:21 pm

      @adiljamali1996, yes try to revise them. I think they are quite testable topics. I myself have to brush up on them

      Log in to Reply
  7. kart0205 says

    June 7, 2012 at 12:15 pm

    yikes!!! i wish i had another week! this is my first sitting and i dont know what to expect. advice anyone?

    Log in to Reply
    • admin says

      June 7, 2012 at 2:39 pm

      Look at past F5 exam questions, in fact practice as many as you can! do one complete exam in 3 hours and see how it goes

      good luck

      Log in to Reply
      • kart0205 says

        June 7, 2012 at 3:54 pm

        @admin, ill give it my best.

    • vugar1 says

      June 9, 2012 at 11:24 pm

      @kart0205, don’t panic at this stage, we have learned as much as we could by now. it is just the matter of going there and calmly scoring 50 or above. good luck

      Log in to Reply
  8. admin says

    June 5, 2012 at 5:48 pm

    Sorry, but this lecture does not exist, so I can’t add it

    Log in to Reply
    • raja says

      February 4, 2014 at 10:52 am

      plz guide me,
      marks is given in question paper if FAVORABLE and ADVERSE is not shown in paper even formula and calculation is correct.if F and A is not show???

      Log in to Reply
      • John Moffat says

        February 4, 2014 at 10:55 am

        I assume you are asking about variance analysis.

        You will get some marks for having the right number, but you will not get full marks if you have not shown whether it is favourable or adverse.

  9. txgfame says

    June 5, 2012 at 2:01 pm

    hey….i started basic variance but at the start of the lecture it says to turn to page 67 of the course notes but there is something else on my course notes (which i downloaded from your website) can you please send me a link of these notes

    Thanks

    Log in to Reply
    • iconoclass says

      June 7, 2012 at 10:34 am

      @txgfame, go to the page 71 there is a example of lecture..

      Log in to Reply
  10. Plen says

    June 4, 2012 at 2:16 pm

    umm nothing in particular me too still brushing on last chapters. I would suggest you begin the exam with a question you find easy. Make sure u are satisfied with budgeting, variance analysis and Performance measurement and control chapters. They turn up pretty much every exam and are absolutely important chapters.

    Log in to Reply
    • shab2312 says

      June 5, 2012 at 10:18 am

      @Plen, well said!
      Goodluck for next Monday:)

      Log in to Reply
  11. mansikhusi says

    June 2, 2012 at 10:23 pm

    Hey guys any suggestions in general for F5 June 2012 exam? – apart from going through all the lectures! only 8 days to go and have not done any sum by myself, everything i have done with these lectures, when I looked at questions. they are very different from this examples, any suggestion on how to attempt questions.
    your help is much appreciated!
    thanks.

    Log in to Reply
    • sahil100 says

      June 3, 2012 at 6:45 pm

      @mansikhusi, these lectures are very smooth 4 the beginner and at the same time very easy to understand concept,,,,but to do well in the EGG-JAM u must go thorough problem-solving kit.

      Log in to Reply
  12. jojo4893 says

    May 12, 2012 at 10:22 am

    https://tv.opentuition.com/video/287/F5-Revision-Relevant-Costing

    Log in to Reply
  13. hassanzbilal says

    May 7, 2012 at 5:43 pm

    hello admin i think relevant costing is not covered in chapter 7 which you said. please identify me where this lecture is. bundle of thanks

    Log in to Reply
    • admin says

      May 7, 2012 at 6:54 pm

      @hassanzbilal, well, it seems like its chapter 9
      maybe there are some lectures on opentuition.tv that have not been move here. have a search there

      Log in to Reply
    • Et says

      May 9, 2012 at 2:03 am

      @hassanzbilal, Relevant costing is not covered in F5 video lectures .You will find some lectures on relevant costing on opentution.tv(just type opentution.tv on the search engine ) once you are in there search F2 notes or relevant costing . I am afraid you will only hear the audio for part 1 a&b of the lecture but there is a video for part C.

      Hope this helps
      Good Luck

      Log in to Reply
  14. ecephas says

    May 6, 2012 at 8:08 pm

    Hi Admin i am serious looking for lectures on Performamce management. Is there any way you can help.

    Log in to Reply
  15. rilvan says

    May 6, 2012 at 5:13 pm

    dear admin

    most of the time i am i offline so how can i download this lecture video
    pls help me

    Log in to Reply
    • admin says

      May 6, 2012 at 6:57 pm

      sorry but lectures are on line use only,
      we do not allow downloading
      that’s the only way this site can exist

      Log in to Reply
  16. hassanzbilal says

    May 6, 2012 at 10:56 am

    hello admin have you removed f5 old lectures and lectures related relevant costing is not present there.

    Log in to Reply
    • admin says

      May 6, 2012 at 3:02 pm

      @hassanzbilal, is not it in lectures in chapter 7?

      Log in to Reply
  17. arrasu says

    May 6, 2012 at 7:19 am

    ANY1 PLEASE HELP ME IN F5 PAPER, I M FROM SUNWAY KUALA LUMPUR, IF ANY1 NEAR BY PLEASE CONTACT ME SOONEST. PLEASE AND THANK YOU. FB ar***********@***oo.com

    Log in to Reply
    • arrasu says

      May 6, 2012 at 7:51 am

      @arrasu, 0149442971, plse sms me , i need someone do group discussion with me at kuala lumpur…

      Log in to Reply
  18. anwar27 says

    May 2, 2012 at 7:40 am

    hi admin..
    there are other lectures of F5 also .
    i m able to see them . i wonder they r deleted or what ??

    Log in to Reply
    • admin says

      May 2, 2012 at 8:44 am

      @anwar27, very old f5 lectures for the time being are still available on opentuition.tv

      Log in to Reply
  19. rimx says

    April 27, 2012 at 7:10 am

    limiting factors-part2 is on linear prog.

    Log in to Reply
  20. qasimrao says

    April 26, 2012 at 7:37 pm

    hi admin im looking for lectures for linear programming can you plz upload that

    Log in to Reply
    • Et says

      April 26, 2012 at 11:46 pm

      @qasimrao, Were you really looking and not been able to find a lecture on linear programming?

      Log in to Reply
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