CIMA BA3 Lectures

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CIMA BA3 lectures are based on our free OpenTuition BA3 notes

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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]