• 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 and June 2025 exams.
Get your discount code >>

Recent Comments

  1. b7930e335d14d5c4154acf652fbcc66eeb1c8bcbe63beb129ccc062fc1aa034b 48
    huunghia18499 on Foreign currency- Functional currency – ACCA (SBR) lecturesMay 31, 2025

    This video is very helpful. Thank you a lot !!!

  2. mystery
    DuDE on Inventory Control (part 1) The EOQ Formula – ACCA Management Accounting (MA)May 30, 2025

    625 is for whole year because the company is only gonna order 500 units per order so on an average…

  3. mystery
    Nabiha on FA Chapter 2 Questions The Statement of Financial Position and Statement of Profit or LossMay 30, 2025

    Yes, the statement “Claims against those assets” refers to how a company’s assets are financed or claimed by different parties…

  4. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The Statement of Financial Position – ACCA Financial Accounting (FA) lecturesMay 29, 2025

    No. Money going to shareholders is called dividends and they are explained in the lectures on Limited Companies.

  5. mystery
    Bainamura on The Statement of Financial Position – ACCA Financial Accounting (FA) lecturesMay 29, 2025

    Hello Mr. Moffat, are there situations where even in limited companies drawings are made and if so how would they…

  6. mystery
    ka********@***il.com on Associates (IAS 28) – PUPs – ACCA Financial Reporting (FR)May 28, 2025

    the correct answer accord?ng to lecture and AI is C, not D

  7. mystery
    ka********@***il.com on Associates (IAS 28) – PUPs – ACCA Financial Reporting (FR)May 28, 2025

    the correct answer accord?ng to lecture and AI is C, not D

  8. mystery
    bpop on Risk and uncertainty (part 2) – ACCA (AFM) lecturesMay 28, 2025

    Hi sir, I wanted to ask since there is not normal distribution table on formula sheet anymore would it be…

  9. mystery
    kamo7293 on Financial performance – Example 2 – ACCA Financial Reporting (FR)May 27, 2025

    Editing mistake, but that shouldn’t be a problem in this example as profit before tax isnt used in the calculations

  10. mystery
    nevertoolate on CIMA BA2 – Regression analysisMay 27, 2025

    I know this is 5 years late, but new students can refer to this. The conversion of the formula from…

  11. aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 48
    Ken Garrett on The nature and structure of organisations – ACCA Paper BTMay 27, 2025

    If these subjects are bot in the syllabus (and they seem not to be) then they shouldn’t be in the…

  12. mystery
    Ark1 on The nature and structure of organisations – ACCA Paper BTMay 27, 2025

    Hi Sir, Thank you for the free lectures! I really enjoyed the way you thought it, it was really enjoyable…

  13. mystery
    zsotuminu on The weighted average cost of capital (WACC) – ACCA Financial Management (FM)May 27, 2025

    Hi, just wondering why in calculating the MV of Debt, we didint use the PV of future cashflows. Seeing as…

  14. 41ff496d7891c5c5b740460129d1c2ee5c8c1ce24d73894fca82050ebbbcd072 48
    Kim Smith on What is Assurance? – ACCA Audit and Assurance (AA)May 27, 2025

    There is only one global AA exam

  15. 41ff496d7891c5c5b740460129d1c2ee5c8c1ce24d73894fca82050ebbbcd072 48
    Kim Smith on AA Chapter 17 QuestionsMay 27, 2025

    You will find MUS if you search in the notes (s.3 of Ch11) – the other two are distractors

  16. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on PM Chapter 10 Questions Risk and UncertaintyMay 27, 2025

    The comment does not state that the actual return with be the expected value, but that it will on average…

  17. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Accounting for Management – ACCA Management Accounting (MA)May 27, 2025

    I do not teach Paper BT and so I cannot comment. If you ask in the Paper FT Ask the…

  18. 6eb374c1669a4d3e5738f0141dc60a43fb6b2cbdcd373a8eaa5e65ea04e80adc 48
    ellierichards96 on LW English Chapter 3 Questions Statute LawMay 26, 2025

    Question 2 – I watched the lecture again (around 21:49) where you spoke about the purposive ‘approach’ and it wasn’t…

  19. mystery
    Tinybit on Intangibles – Example 2 – ACCA Financial Reporting (FR)May 26, 2025

    Will the PPE of $5000′ be either revalued or measured at cost (and depreciated), just as normal PPE measurement requirements?…

  20. mystery
    azubair on PM Chapter 10 Questions Risk and UncertaintyMay 26, 2025

    But the expected value would still be; (100*0.5) + (200*0.5) = 50+100=150 The ev is 150 when it is not…

  21. mystery
    Salmaan123 on AA Chapter 17 QuestionsMay 26, 2025

    hello dear tutor, could u please explain what is 1) monetary unit sampling ,2) significant testing 3) layering ? thank…

  22. mystery
    Ark1 on Accounting for Management – ACCA Management Accounting (MA)May 26, 2025

    Hi Sir, Thank you for the free lectures. I’ve just completed the FBT exam and started FMA, when I learnt…

  23. mystery
    Ark1 on Accounting for Management – ACCA Management Accounting (MA)May 26, 2025

    Hi Sir, Thank you for the free lectures. I’ve just completed the FBT exam and started FMA, when I learnt…

  24. mystery
    hellok on ACCA FR Chapter 5 IAS16 QuestionsMay 26, 2025

    you might count september in your calculation as well sep is already end you suppose to calculate from 1 oct.…

  25. 44a1687be66c3edbda04d10eb132bf6688fd4cee9e5b21b8371dd1147054d305 48
    MikeLittle on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)May 24, 2025

    That’s great news, Beata. Very well done, and a good score too. All the very best to you on the…

  26. mystery
    beata443c on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)May 24, 2025

    Hi Mike, I just want to say a big thank you because I passed Acca Eng Law with 74% on…

  27. mystery
    heary123@ on Group SFP – Unrealised profit and inventory in transit – ACCA Financial Reporting (FR)May 24, 2025

    Lol

  28. mystery
    heary123@ on Group SFP – Unrealised profit and inventory in transit – ACCA Financial Reporting (FR)May 24, 2025

    Haha

  29. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on PM Chapter 15 Questions Financial Performance MeasurementMay 24, 2025

    No. Shareholders funds includes share capital and all reserves (not just retained earnings).

  30. aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 48
    Ken Garrett on Governance – ACCA Strategic Business Leader (SBL)May 24, 2025

    Yes