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December 2025 ACCA Exams

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Recent Comments

  1. mystery
    rija on PM Chapter 1 Questions Activity based costingDecember 3, 2025

    how can abc reduce total overheads?

  2. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lecturesDecember 3, 2025

    Thank you – I wish you the best also πŸ™‚

  3. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Statement of Cash Flows (part b) Example 1Β – ACCA Financial Accounting (FA) lecturesDecember 3, 2025

    You are welcome πŸ™‚

  4. mystery
    qiuhongsun on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lecturesDecember 2, 2025

    first day first to watch

  5. mystery
    Jatin1357 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)December 2, 2025

    Is this helpful for june 2026 exam

  6. mystery
    winee on Statement of Cash Flows (part b) Example 1Β – ACCA Financial Accounting (FA) lecturesDecember 2, 2025

    Thank you so much

  7. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Activity Based Costing part 2 – ACCA Performance Management (PM)November 30, 2025

    Correct πŸ™‚

  8. 6e93187d27f60087cdafb58e5e6b058073ddc917c6d926ef9ceca783c08908ea 48
    tjama on Totnes – ACCA SBR Question – Spreadsheet Exercise 3 – CFNovember 30, 2025

    why wasnt the the remeasurement difference was $8m included?

  9. mystery
    Barroid on Activity Based Costing part 2 – ACCA Performance Management (PM)November 29, 2025

    Ah I see now. Cost drivers are the most suitable quantifier used to measure the level of activity.

  10. 1652c619e5d92ba43c821b4f8fbd9f18b1971ebb91d33b28b63b21c65d5d281a 48
    mrjonbain on The nature and structure of organisations – ACCA Paper BTNovember 29, 2025

    Yes, they can be used. Use them in conjunction with one another.

  11. mystery
    unimkeabana on The nature and structure of organisations – ACCA Paper BTNovember 29, 2025

    I am starting today and preparing to take the exam in March of 2026.

  12. 726e79884865bfcc39bbefee2cf7acb24f254e886351b322d688b679279b50f9 48
    Mahrukh on Risk and uncertainty (part 2) – ACCA (AFM) lecturesNovember 28, 2025

    Hello, Just wanted to ask if the spread is smaller, the size of standard deviation will be higher and the…

  13. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Depreciation Example 4 – ACCA Financial Accounting (FA) lecturesNovember 28, 2025

    No. The accumulated depreciation account is effectively a negative asset account. The disposal account is simply a β€˜workings’ accounts to…

  14. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 28, 2025

    OK, although the fact that the answer does not use the term annuity factor the fact that is says 1…

  15. mystery
    DavidZell on Depreciation Example 4 – ACCA Financial Accounting (FA) lecturesNovember 28, 2025

    Hi. Can I ask, are the disposal and accumulated depreciation accounts a liability account?

  16. 44a1687be66c3edbda04d10eb132bf6688fd4cee9e5b21b8371dd1147054d305 48
    MikeLittle on Agency Law – ACCA LW GlobalNovember 28, 2025

    I shall certainly give that a try πŸ™‚ I’m now quite looking forward to the next time I feel a…

  17. mystery
    NaveenMatt on FM Chapter 9 Questions – Discounted cash flow – further aspectsNovember 27, 2025

    Question 2’s answer says “the discount factor for year 1 – 4 at 10%…”. It should say the “annuity factor”.…

  18. mystery
    Kaminarika on Agency Law – ACCA LW GlobalNovember 27, 2025

    Hey Mike, thanks for the lecture! By the way, if you think of pineapples when you’re about to sneeze, it…

  19. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Short-term Decision making – Relevant Costing – ACCA Performance Management (PM)November 27, 2025

    Because we will have to pay for the hours that they work. Spare capacity means that they can work more…

  20. mystery
    EllaZ on Short-term Decision making – Relevant Costing – ACCA Performance Management (PM)November 27, 2025

    Hello sir, Point 5. Given that the machine has 4000hrs available capacity, why are we recognising the whole 6000hrs*3=$18 000…

  21. 1652c619e5d92ba43c821b4f8fbd9f18b1971ebb91d33b28b63b21c65d5d281a 48
    mrjonbain on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)November 27, 2025

    Choose a higher rate?

  22. mystery
    JocelynChen on IFRS 5 – NCA – HFS example – ACCA SBRNovember 27, 2025

    That is what I thought so.. don’t know why the impairment goes straight to P&L.

  23. mystery
    lesliejustin on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)November 27, 2025

    Using your method of calculating IRR, what would we do in the case where the second interest rate does not…

  24. f1577f1a820e527c867bd32b5703bd73eee0db7b89be52c5c83dc716bf0bcf20 48
    Baheej on Financial performance – Example 2 – ACCA Financial Reporting (FR)November 26, 2025

    how long did take for you to prapare the entire subject i have only a week and i haven’t studied…

  25. mystery
    syahmi on IFRS 5 NCA-HFS Example 1 – ACCA Financial Reporting (FR)November 26, 2025

    does that mean Dr Profit/ (loss) SOPL and Cr NCA held for sale in SOFP?

  26. mystery
    azimagubane on ACCA BT Chapter 8 – Internal control, fraud – QuestionsNovember 26, 2025

    Why is it wrong to say management is responsible to prevent fraud and auditors are responsible to detect it?

  27. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Irrecoverable Debts and Allowances Example 3 – ACCA Financial Accounting (FA) lecturesNovember 26, 2025

    One of them had been written off as irrecoverable and so removed from receivables. The other was only doubtful and…

  28. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The financial management environment – ACCA Financial Management (FM)November 26, 2025

    I do not know which book you are referring to – our lectures work through our free lecture notes. Our…

  29. cc024fd7123b3fb66a2979f562c8ca17a6fe3faefc9680ce827179573fe9358b 48
    meruyertkoishybekova on Irrecoverable Debts and Allowances Example 3 – ACCA Financial Accounting (FA) lecturesNovember 25, 2025

    Hello Sir, I have a little doubt here, why didn’t we debit Allowance and credit Expense for Ann? I understand…

  30. mystery
    aripica on The financial management environment – ACCA Financial Management (FM)November 25, 2025

    Hi, Comparing the lectures with the chapters in the book it seems quite different. Do the lectures and notes cover…