• 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 June 2026 exams.
Get your discount code >>

Recent Comments

  1. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on MA Chapter 12 Questions Process Costing โ€“ LossesApril 3, 2026

    It is credited so that we end up with a balance showing what was actually produced.

  2. mystery
    AllisonHoang on MA Chapter 12 Questions Process Costing โ€“ LossesApril 3, 2026

    Can someone explain why the process account is credited with the full production of the abnormal loss unit. Why credit…

  3. mystery
    Edon on The nature and structure of organisations – ACCA Paper BTApril 3, 2026

    Hi, waiting for ACCA registrations to open by April 29th 2026. In the meantime I’m starting with BT just to…

  4. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on MA Chapter 12 Questions Process Costing โ€“ LossesApril 3, 2026

    If the output is more than expected then there is an abnormal gain. If the output is less than expected…

  5. mystery
    accalucky77920 on The nature and structure of organisations – ACCA Paper BTApril 3, 2026

    my first day just trusting a lot on open tution …. at first i was a bit confused but the…

  6. mystery
    AllisonHoang on MA Chapter 12 Questions Process Costing โ€“ LossesApril 3, 2026

    Hi, in question 1, how can you tell the difference between abnormal loss or gain? I already watched the lecture…

  7. mystery
    accalucky77920 on The nature and structure of organisations – ACCA Paper BTApril 3, 2026

    count me in too

  8. mystery
    aesya on FA Chapter 10 Questions Books of Prime EntryApril 1, 2026

    Chapter 10 is The use of computers in accounting in the lecture note, this quiz is for which chapter?

  9. mystery
    Emelyn on Conceptual Framework – ACCA SBR lectureApril 1, 2026

    do each chapter have the lecture video ?

  10. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Discounted cash flow techniques (part 1) – ACCA (AFM) lecturesMarch 31, 2026

    Thank you for your comment ๐Ÿ™‚

  11. 8e6717d7e28568a3706f356742d38ae09cad5cdc1377a9154cb9224b3298c13c 48
    lokeshdh00 on Discounted cash flow techniques (part 1) – ACCA (AFM) lecturesMarch 31, 2026

    very well explained amazing lectures.

  12. mystery
    yuanbao on The nature and structure of organisations – ACCA Paper BTMarch 30, 2026

    ????

  13. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Investment Appraisal Under Uncertainty: Sensitivity Analysis (example 1) – ACCA Financial Management (FM)March 30, 2026

    You can use either. The difference in the answers is just due to the fact that the tables are rounded…

  14. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Inventory and IAS 2 Examples 1-3 – ACCA Financial Accounting (FA) lecturesMarch 30, 2026

    The trading account is just the name given to the first part of the profit or loss statement.

  15. mystery
    Korankye on Investment Appraisal Under Uncertainty: Sensitivity Analysis (example 1) – ACCA Financial Management (FM)March 30, 2026

    Hi John Thanks for the lectures. How will I know when to use Annuity factor and when to use the…

  16. mystery
    StefanHakim on Inventory and IAS 2 Examples 1-3 – ACCA Financial Accounting (FA) lecturesMarch 29, 2026

    In which lecture/video you explain Trading accounts? I keep getting confused with T-accounts and Trading accounts. Many thanks in advance.

  17. mystery
    triggeringevent101 on Groups – Other points – ACCA SBRMarch 29, 2026

    *use

  18. mystery
    triggeringevent101 on Groups – Other points – ACCA SBRMarch 29, 2026

    HUGE THANKS to OpenTuition, both lectures and handout are really of great us and the tutor with his engaged way…

  19. mystery
    JuliaThanAung on The nature and structure of organisations – ACCA Paper BTMarch 29, 2026

    I am starting today with BT. Is there anyone who is studying like me..let’s connect!

  20. mystery
    sammckenzie on Multi-product Cost Volume Profit analysis – ACCA Performance Management (PM)March 29, 2026

    I spotted an error in In the lecture note answers (page 106) for calculating the CS ratio – for product…

  21. 233be73a8a34db5c2cb059222ccf671f6bd6a36a6f97c68bbc87799237d10ae6 48
    sxshwat on The nature and structure of organisations – ACCA Paper BTMarch 28, 2026

    heyy i started todAY . i have alot of doubts on how to start can u help me? how can…

  22. mystery
    Mixe on Conceptual Framework – ACCA SBR lectureMarch 28, 2026

    Hi, I will sit an exam in September. Are those still relevant?

  23. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Accounting for Limited Companies –ย ย The statement of Profit and Loss – ACCA (FA) lecturesMarch 28, 2026

    They are valid util June 2026. After then the syllabus changes (and our notes and lectures will be updated).

  24. mystery
    aksemurtaza5 on Accounting for Limited Companies –ย ย The statement of Profit and Loss – ACCA (FA) lecturesMarch 26, 2026

    Hi sir,are these lectures still valid for 2026?

  25. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Activity Based Costing part 3 – Advantages of, and problems with – ACCA Performance Management (PM)March 26, 2026

    You are welcome ๐Ÿ™‚

  26. mystery
    dubsforbill on PPE – revaluation upwards – ACCA Financial Reporting (FR)March 25, 2026

    Hello. The video’s on YouTube are auto dubbed in some foreign language. I’ve tried setting it back to English but…

  27. 7e00606b8badd99a955280e688be799f64e97f8a665dd5ec13d61f35d3d8dbe3 48
    saaranitinchandratre on Activity Based Costing part 3 – Advantages of, and problems with – ACCA Performance Management (PM)March 25, 2026

    Oh, alright!! Thank you sir!!

  28. f24e1d8d5960ea9dcceff4214d9778fb7bf43730748a2a40a35bd97ee0153af3 48
    adam on IASB Conceptual Framework โ€“ Introduction – ACCA Financial Reporting (FR)March 25, 2026

    Would these lectures be suitable for 2026 or only until March exams?

  29. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on PM Chapter 7 Questions PricingMarch 25, 2026

    For both questions it is clear that the other choices are not correct and therefore only the remaining option is…

  30. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Activity Based Costing part 3 – Advantages of, and problems with – ACCA Performance Management (PM)March 25, 2026

    The space is for you to fill in while watching the free lecture working through the chapter.