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June 2025 ACCA Exam Results

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ACCA F7 lectures

VIVA

Please note:

NEW Financial Reporting September 2018 Exam

We have updated our lectures and notes
for the new ACCA Financial Reporting FR聽Exam
download the latest notes here >>



Watch on line free ACCA June 2018 F7 lectures:

These lectures are based on OpenTuition June 2018 F7 course notes

Chapter 6

Group Accounts: An Introduction

Group Accounts: An Introduction part 2

Chapter 7

Preparation of the Consolidated Statement of Financial Position part 1

Preparation of the Consolidated Statement of Financial Position part 2

Non-controlling interests

The non-controlling interest in the goodwill of the subsidiary

Other reserves, Mid-year acquisitions

Mid-year acquisitions Example

IFRS 13 Fair value measurement

Chapter 8

Group Accounts: Inter-entity transactions: Trading transactions

Inventory sold at a profit within the group

Transfer of non-current assets

Dividends, Example 4

Chapter 9

Group Accounts: Comprehensive Example

Chapter 10

Preparation of CS of Comprehensive Income Example 1
Preparation of CS of Comprehensive Income Example 2
Preparation of CS of Comprehensive Income Example 3
Preparation of CS of Comprehensive Income Example 4

Chapter 12

IAS 2 Inventories

Chapter 13

IAS 11 Construction Contracts Introduction

IAS 11 Construction Contracts Workings

IAS 11 Construction Contracts Example 3

Chapter 15 IAS 37 Restructuring issues & Contingent liabilities

Chapter 15 (Part 1)
Chapter 15 (Part 2)

Chapter 16 IAS 17 Leases

Chapter 16 (Introduction)
Chapter 16 (Example 1)
Chapter 16 (Example 2)

Chapter 17

IAS 23 Borrowing costs

Chapter 18

IAS 12 Income taxes

Chapter 19 IAS 7 Revised: Statement of Cash Flows

Chapter 19 (Introduction)
Chapter 19 (Examples)
Chapter 19 (Comprehensive Example 6)
Chapter 19 Alternative Methods – Operating Activities

Chapter 23

IAS 16 Property, plant and equipment

Chapter 24

IAS 18 Revenue

Chapter 25

IAS 20 Government Grants

Chapter 26

IAS 38 Intangible assets

Chapter 27

IAS 40 Investment properties

Chapter 28

IFRS 9 Financial Instruments

Reader Interactions

Comments

  1. al3nood says

    August 14, 2012 at 8:13 am

    heeelp me plzzzzzzzzzzzzzzz!!!

    am taking f7 as self study!! and its my first paper in acca so i hv no idea at all wt should i download !! and study!!!

    Log in to Reply
    • shawonwaft says

      August 25, 2012 at 9:36 am

      help me.

      i have no idea at how can i download lectures !! and study!!!

      Log in to Reply
      • admin says

        August 25, 2012 at 4:19 pm

        You can only watch lectures ONLINE! they are not downloadable

  2. saif333 says

    July 6, 2012 at 7:58 pm

    where is the live lecture of IAS 16 … only studio lecture has been kept … that is just reading of notes . which we can do better rather tuitor . plz i need live IAS 16 lecture … just like IAS 11 … which is live lecture.

    Log in to Reply
  3. yiluleo says

    July 2, 2012 at 4:47 pm

    why there is no the chapter 1-6?

    Log in to Reply
    • admin says

      July 2, 2012 at 5:40 pm

      it’s your home study – if you listened to the introductory lecture to F7 – you would know 馃檪

      Log in to Reply
  4. boulaaion says

    June 19, 2012 at 2:37 pm

    Dear Admin, from the Article below, if my understanding is correct, it seems that all acca exams will migrate to CBE. Do you have any idea on the time frame of this ? https://www.accaglobal.com/en/discover/news/2011/06/eProfessionals-exams.html

    Thanks

    Log in to Reply
    • MikeLittle says

      July 2, 2012 at 5:50 pm

      @boulaaion, Hi! I believe that the article itself gives you a clue in the penultimate paragraph! “The first papers will transition in 2012 …..” so my guess is that the intention is to change the first few over sometime in 2012! Whether that is realistic remains to be seen!

      Log in to Reply
  5. warren92 says

    June 16, 2012 at 7:26 am

    Hi admin

    please let me know if there is going to be any change in notes and lectures for f7 december 2012

    Log in to Reply
  6. vnorisor says

    June 13, 2012 at 2:54 pm

    Mike,
    Thanks for your help! Really appreciate it.
    I think things went smoother in the exam today thanks to you 馃檪

    All the best

    Log in to Reply
    • MikeLittle says

      June 13, 2012 at 3:41 pm

      @vnorisor, Is that you, Val?

      Log in to Reply
  7. ryanpieblock says

    May 31, 2012 at 5:53 pm

    answer my question plzzzzzzzzzzzz……. if we eliminate intra group trading….. why don’t we adjust share of profit of NCI for interest payment made by subsidiary to parent…..

    Log in to Reply
    • MikeLittle says

      June 13, 2012 at 7:40 pm

      @ryanpieblock, I’ve already answered this in “ask the tutor”

      Log in to Reply
  8. ryanpieblock says

    May 31, 2012 at 7:55 am

    hello sir….. in groups account…. as far as the group is concern…. unrealised profit on inventory should be eliminated because it is not a realised profit…..
    if there is interest payment from a subsidiary….. its is eliminated in the consolidation profit or loss… why is it not eliminated as well in calculating profit of NCI… koz its not a realised expense,,, when it is an income for the holding company… as far as the group is concern ,,, its not a realised expense.
    please explain the logic

    Log in to Reply
  9. sohailssaeed says

    May 25, 2012 at 11:27 am

    Respected sir/madam

    sometime i get problem that what is “Hard and fast rule ” ?
    Suppose, fixed asset cost1000, Acc dep’n 200 disposal 500, purchase 200, dep’n for the year 50.reveluation 30.
    my Q is what i do first fixed cost minus disposal than dep’n , fixed cost minus dep’n for the year than disposal than after add purchase,
    fixed cost plus purchase pluse reveluation than minudep’n than disposal. pl . explain me clearly next time i don’t make mistake

    what i do in first , what is hard and fast rule. .which i keep in my mind for ever.
    thanks
    sohail

    Log in to Reply
    • MikeLittle says

      June 13, 2012 at 7:42 pm

      @sohailssaeed, there is no magic formula – it all depends on exactly what the question says. DATES ARE VERY IMPORTANT! The dates will indicate what you should do first / last

      Log in to Reply
  10. hammybro says

    May 17, 2012 at 5:57 pm

    SIR,
    i want to know that which ratios are included in the FINANCIAL POSITION of the company… in the ratios chapter??

    Log in to Reply
  11. sohailssaeed says

    May 15, 2012 at 4:03 pm

    Respected sir.
    Sale $450,000 per year, gross margin 15%, closing inventory was 30% higher than opening inventory and purchase $400,000.

    sir. i know the answer but i want ” calculation method”.only.

    thanks
    sohail

    Log in to Reply
    • MikeLittle says

      May 15, 2012 at 6:05 pm

      @sohailssaeed, Let the opening inventory = “X”

      Opening inventory + purchases less closing inventory + cost of goods sold.

      Gross margin on 450,000 sales = 15% x 450,000 = 67,500.

      “X” + 400,000 – 1.3″X” = 450,000 – 67,500

      Can you finish it from there?

      Log in to Reply
      • MikeLittle says

        May 15, 2012 at 6:07 pm

        @MikeLittle, Sorry, that opening line should have read:

        Opening inventory + purchases – closing inventory = cost of goods sold.

      • sohailssaeed says

        May 16, 2012 at 11:21 am

        @MikeLittle, Thanks sir, i got the answer with this formula,
        sohail

  12. sohailssaeed says

    May 15, 2012 at 11:38 am

    Respected sir.
    Ch.no 7 IRFS 13. fair value mearsurement
    Q.11: My Q why does the inventory fair value not include in retrain earning for pre acqusition.In good finding there is include.
    thanks.
    sohail

    Log in to Reply
  13. adha1012 says

    May 15, 2012 at 10:00 am

    Why can’t I play chapter 19 lectures? I’ve tried using google chrome, IE, safari and firefox but still unable to view. Please help.

    Log in to Reply
  14. littlecharley says

    May 12, 2012 at 9:03 pm

    Sorry to be a bit stupid but where on the practice question 4 in the notes did you get the payables figure 1,322? I understand the 996 plus 362 but not the minus 36?

    It’s probably really simple and ive been doing revision for too many hours now!!!

    Thanks

    Log in to Reply
  15. kenz says

    May 7, 2012 at 4:12 pm

    minimum lease paymnt

    Log in to Reply
  16. rekhani says

    May 1, 2012 at 1:53 pm

    I cant see chapters from 1 to 5.please help me to find them.

    Log in to Reply
    • doubleround says

      June 13, 2012 at 12:00 pm

      @rekhani, waiting for somebody to answer your question,I am eager to know.

      Log in to Reply
    • MikeLittle says

      June 13, 2012 at 8:26 pm

      @rekhani, There are NO lectures on chapters 1 – 5 – the first lecture on chapter 6 ( I believe ) explains why!

      Log in to Reply
  17. miked2107 says

    April 25, 2012 at 12:08 am

    i would just like to say thank you for all the free lectures available on this site. all are very helpful and i am very grateful to have them available to me.

    Log in to Reply
  18. sohailssaeed says

    April 24, 2012 at 11:50 am

    Sir.
    IAS 17 lease.
    what is MLP . and how i can find it .
    Q says MLP should be greater than fair value .
    and
    substantially meaning here. it is above 85%.or any other %age.
    thanks
    sohail

    Log in to Reply
    • kenz says

      May 7, 2012 at 4:13 pm

      @sohailssaeed, minimum lease paymnt

      Log in to Reply
    • MikeLittle says

      June 13, 2012 at 8:28 pm

      @sohailssaeed, “substantial” has been decided by the accountancy profession to mean >= 90%

      and mlp IS “minimum lease payments”

      Log in to Reply
  19. mylovelypat says

    April 20, 2012 at 9:40 pm

    Hello admin, I can’t seem to access chapters 10,15,16 and 19.

    Is anyone else having the same problems?

    thank you

    Log in to Reply
    • admin says

      April 21, 2012 at 9:20 am

      those lectures do not exist, you have the notes, you can read the chapters yourself 馃檪

      Log in to Reply
  20. accapakistan says

    April 13, 2012 at 2:06 pm

    In Chapter 9 group account’s lecture, teacher repeats every sentence for no reason. Please check it from 5th minute onward, I think their is a problem with video.

    Log in to Reply
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