• Skip to primary navigation
  • Skip to main content
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2025 exams.
Get your discount code >>

Recent Comments

  1. 1549de935cd64416abdc4e8fe581cc82e953810b25869f834c87165eee6b158d 48
    sanjarmakh on PPE – Depreciation – ACCA Financial Reporting (FR)December 16, 2025

    year 2014 finished it was changed at the end of 2014, so kind of at the begining of 2015.

  2. 1549de935cd64416abdc4e8fe581cc82e953810b25869f834c87165eee6b158d 48
    sanjarmakh on PPE – Depreciation – ACCA Financial Reporting (FR)December 16, 2025

    just depreciation is a charge for the current year which goes to SPL, for one year only, accumilated is collected…

  3. mystery
    hunaiza.19 on ACCA F2 RevisionDecember 16, 2025

    I am unable to access lecture 1

  4. d09bd435403cecc17da2642bc5e8da9d9313bd7cb13975ecae6afc7f96f026e6 48
    kita0553 on PPE – revaluation upwards – ACCA Financial Reporting (FR)December 16, 2025

    No mistake. Depreciation for 3 years before revaluation 2012 -2014 but the question did ask for figures as at Dec…

  5. 1549de935cd64416abdc4e8fe581cc82e953810b25869f834c87165eee6b158d 48
    sanjarmakh on Revenue – Example 5 (profitable contracts) – ACCA Financial Reporting (FR)December 15, 2025

    Hi Chris, 1st of all thank you for all you work, really appreciate. Question: Could you please kindly explain what…

  6. mystery
    Kuzik on Chapter 2 – Income tax computation TX-UK FA2023December 12, 2025

    Thank you so much for these videos. Very helpful and professional. So much appreciate you doing that for us, students.

  7. mystery
    nuellaa on Chapter 2 – Income tax computation TX-UK FA2023December 11, 2025

    Can I please get the lectures for March 2026 attempt?

  8. mystery
    Rimshaasif on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)December 10, 2025

    im also facing the same situation

  9. mystery
    cookieontop on Elements of the financial statements – ACCA Financial Reporting (FR)December 10, 2025

    I did’t get the last line he explained. About purchases and ACCRUALS being expenses.Could it be explained by small example…

  10. mystery
    notingo90 on Corporate dividend policy – ACCA (AFM) lecturesDecember 9, 2025

    can we use this lectures for march 2026 sitting?

  11. mystery
    Tabiz on ACCA BT Chapter 3 – An organisation’s stakeholders – QuestionsDecember 8, 2025

    100%

  12. mystery
    Yanmungul on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)December 8, 2025

    Watching the same for Mar 26 Exam

  13. mystery
    zu*********@***il.com on Group SCF – Dividend paid to the NCI- ACCA (SBR) lecturesDecember 7, 2025

    Please, ignore my recently asked questions about V/f and C/f. Thank you!

  14. mystery
    zu*********@***il.com on Group SCF – Dividend paid to the NCI- ACCA (SBR) lecturesDecember 7, 2025

    Hi Sir, Could you please clarify why opening balance figure is in the Credit side of T acc. but closing…

  15. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Target costing – Lecture 1 – ACCA Performance Management (PM)December 7, 2025

    In future you must ask this sort of question in the Ask the Tutor Forum and not as a comment…

  16. mystery
    methu on FA Chapter 4 Questions Accruals and PrepaymentsDecember 6, 2025

    hey why does the 1 que, include the loan amount. when the business loans an employee, doesnt the cash go…

  17. mystery
    methu on FA Chapter 4 Questions Accruals and PrepaymentsDecember 6, 2025

    that amount is for for 12 months. from which 4 months for 2008 + 8 months in 2009 (aug). this…

  18. mystery
    watsonphronesis on Basic group structures – Basic consolidation example – ACCA (SBR) lecturesDecember 6, 2025

    On Example 3 the Net assets were 3,400 which is comprising of: Retained Earnings = 600 OCI = 400 Excess…

  19. mystery
    HammadMajeed on Target costing – Lecture 1 – ACCA Performance Management (PM)December 6, 2025

    Cost Item Calculation Result Material cost per unit (wiring) 0.25m ÷ 0.98 × $0.50 $0.128 ? $0.13 Labour cost per…

  20. mystery
    RAJD on Financial management objectives – ACCA Financial Management (FM)December 5, 2025

    thank you for your answer.

  21. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Financial management objectives – ACCA Financial Management (FM)December 4, 2025

    The Study Hub is very good indeed. Maybe use the Study Hub and a BPP Exam kit (and, of course,…

  22. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)December 4, 2025

    Yes it will

  23. mystery
    RAJD on Financial management objectives – ACCA Financial Management (FM)December 4, 2025

    Hello sir , The videos are to helpful for me. I have a question :- should I use ACCA study…

  24. 90a91c1f0b1c3f150efcfb02a9c3b52e890ce40b7f60215750e92c4db9abf533 48
    rahmat786 on Activity Based Costing part 1 – ACCA Performance Management (PM)December 4, 2025

    will it be valid for march 2026 ?

  25. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on PM Chapter 1 Questions Activity based costingDecember 4, 2025

    It seems that you did not watch my free lecture before attempting this test because it is the most important…

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

    how can abc reduce total overheads?

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

    Thank you – I wish you the best also 🙂

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

    You are welcome 🙂

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

    first day first to watch

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

    Is this helpful for june 2026 exam