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June 2026 ACCA Exams

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ACCA FM flashcards – set 1

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Learn or revise key terms and concepts for your FM exams using OpenTuition interactive ACCA Flashcards

ACCA flashcards are interactive and ONLY work on line, flashcards are NOT downloadable/printable

See also ACCA FM Flashcards: Set 1 | Set 2 | Set 3

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  1. I need help in passing F9. In my first attempt I got a mental block and couldn’t remember anything.
    Second attempt failed by 5marks and third attempt I found the paper to be extremely difficult. Any HELP will be greatly appreciated.

  4. I just flipped through your F9 Flash Card now and it appears too juicy and very lovely.
    But what are you doing about papers P2,P4 & P7 which are my final papers in ACCA?
    I am therefore pleading that the flash cards come on board before June this year.

    A hearty bravo to these dedicated tutors.
    Thanks.

  5. I am considering joining ACCA but having financial challenges. But with Open Tuition, I have learned a lot. I now know the nature of ACCA questions and how to answer them. OT has also helped me improve in my courses at the university. Our lecturers recommend ACCA materials but since they are hard to come by, OT provides a critical service in that regard. Thanks to OT.

  6. Hi Mr. Moffat I love your lectures and have being learning alot from you. The main reason is you are to the point in your explanations and I remember the points more than if I had read the text book which is too bulky.

    I went to a workshop last weekend and we were that OpenTuition is not approved by ACCA and the tutor conducting the workshop does Not recommend us to use OpenTuition for our exam preparation. I told him that I strongly disagree with him. It was OpenTuition that helped me to pass F6 and 8.

    • Thank you for your comments.
      All of the OpenTuition tutors also teach for ACCA approved learning providers. The reason OpenTuition is not approved is because we do not provide face to face tuition and we do not pay the money to the ACCA for approval 🙂

      The comment by the tutor at the workshop was a silly comment 🙂

  12. Iam referring to June 2009 exam paper Q 3 (FLG Co).

    Answer (b) – If factoring is without recourse, the factor rather than the company…..Factoring without recourse therefore offers credit protection to the selling company although the factor’s fee will be comparatively higher than with non-recourse factoring (?)..

    • Precisely! Non-recourse factoring (I.e. Factoring without recourse) means that any irrecoverable debts are suffered by the factor. This is what the answer to the question on here says, and what my lecture says.

      • The sentence you quote is not from the examiners answer – I don’t know which book you found it in, but it is wrong ( or a typing error) – without recourse means the same as non-recourse.

    • They are not meant to be like exam questions or to be proper tests of ability – they are just for quick revision for written parts of questions.
      We make it very clear on the website that you should get a revision/exam kit and practice as many questions as possible.

  18. You are supposed to answer the questions in your head – not type them in! 🙂

    When you think you know the answer then click the bar at the bottom of the flashcard that says on it ‘ click to view the answer ‘ 🙂

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