CIMA F1 lectures are based on our free OpenTuition F1 notes
CIMA F1 November 2019 Syllabus
Please note, all F1 lectures below from 2015 syllabus are valid for 2019 exams.
We will upload missing lectures as they become available
A. REGULATORY ENVIRONMENT OF FINANCIAL REPORTING
Chapter 1
Regulatory environment
Regulatory bodies
Chapter 2
Chapter 3
B. FINANCIAL STATEMENTS
Chapter 4
The role of the framework
The elements of financial statements
Chapter 5
IAS 1 Presentation of Financial Reporting
Chapter 6
IAS 16 Property, plant and equipment – Initial Recognition
IAS 16 – Depreciation
IAS 16 Accounting for a revaluation
Chapter 7
Chapter 8
coming soon
Chapter 9
IAS 10 Events after the reporting period
Chapter 10
Chapter 11
coming soon
Chapter 12
IAS 7 Statement of Cash Flows
IAS 7 Operating activities
IAS 7 Investing activities
IAS 7 Financing activities
Statement of cash flows – Example
C. PRINCIPLES OF TAXATION
Chapter 13
Introduction to Taxation
Indirect taxation
Direct taxation
Capital Taxes
Chapter 14
Regulatory Environment, Tax Evasion and Avoidance
International Taxation Issues
D. MANAGING CASH AND WORKING CAPITAL
Chapter 15
Chapter 16
Short-term finance and cash investment
Chapter 17
Introduction to Working Capital
Measuring working capital
Measuring working capital – Examples
Chapter 18
Inventory management
Bulk discounts
Trade receivables
Costs of financing receivables
Factoring
Working Capital Management – Payables