HomeCIMABA3 Fundamentals of Financial AccountingLecturesCIMA LecturesCIMA BA3 LecturesWatch the free CIMA BA3 lectures in chapter order alongside the OpenTuition notes. CIMA BA3 lectures are based on our free OpenTuition BA3 notes Watch on line free CIMA BA3 Lectures Chapter 1 Introduction to Accounting Chapter 2 The Statement of Financial Position and Income Statement (part a) [40:40] The Statement of Financial Position and Income Statement (part b) [18:14] The Statement of Financial Position and Income Statement (part c) [9:04] The Statement of Financial Position and Income Statement (part d) [17:26] Chapter 3 Double Entry Bookkeeping (part a) [28:48] Double Entry Bookkeeping (part b) [24:17] Double Entry Bookkeeping (part c) [20:41] Chapter 4 Accruals and Prepayments (part a) [17:48] Accruals and Prepayments (part b) [17:29] Accruals and Prepayments (part c) [15:33] Accruals and Prepayments (part d) [16:34] Chapter 5 Depreciation Introduction [23:06] Depreciation Example 1 [20:36] Depreciation Example 2 [14:55] Depreciation Example 3 [15:14] Depreciation Example 4 [22:29] Chapter 6 IAS 16 Property, Plant and Equipment [4:31] Chapter 7 IAS 38: Goodwill, Research and Development Chapter 8 Irrecoverable Debts and Allowances (part a) [21:03] Irrecoverable Debts and Allowances (part b) [13:02] Irrecoverable Debts and Allowances (part c) [33:29] Chapter 9 Inventory and IAS 2 (part a) [23:46] Inventory and IAS 2 (part b) [11:47] Inventory and IAS 2 (part c) [25:04] Inventory and IAS 2 (part d) [6:20] Chapter 10 The books of Prime Entry (part a) [22:50] The books of Prime Entry (part b) [16:22] The books of Prime Entry (part c) [23:36] The books of Prime Entry (part d) [20:18] Chapter 11 Journal Entries [5:02] Chapter 12 Sales Tax (part a) [23:01] Sales Tax (part b) [12:31] Chapter 13 Adjustments to Profits (part a) [14:45] Suspense Accounts (part b) [22:16] Chapter 14 Bank Reconciliations (part a) [24:42] Bank Reconciliations (part b) [11:59] Chapter 15 Control Accounts (part a) [33:53] Control Accounts (part b) [16:58] Control Accounts (part c) [16:06] Chapter 16 Accounting for Limited Companies (part a) [13:33] Accounting for Limited Companies (part b) [16:22] Accounting for Limited Companies (part c) [28:14] Accounting for Limited Companies (part d) [21:35] Accounting for Limited Companies (part e) [18:51] Accounting for Limited Companies (part f) [10:51] Chapter 17 Statement of Cash Flows Introduction (part a) [9:57] Statement of Cash Flows (part b) [32:15] Statement of Cash Flows (part c) [20:28] Chapter 18 Accounting for payroll [13:13] Chapter 19 Mark-up and Margins [18:17] Chapter 20 Interpretation of Financial Statements (part a) [23:10] Interpretation of Financial Statements (part b) [28:44] Chapter 21 Manufacturing Accounts [20:52] Chapter 22 Regulatory Framework [5:48] Chapter 23 Accounting Conventions and Policies [22:51] Chapter 24 Integrated Reporting [7:56]
