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Recent Comments

  1. mystery
    kimberlie on The Statement of Financial Position and Income Statement (part a) – ACCA Financial Accounting (FA) lecturesNovember 14, 2025

    when would you be writing?

  2. mystery
    Nelao75 on EPS – Basic EPS Example – ACCA Financial Reporting (FR)November 14, 2025

    Hi, on b) I calculated it as follows: 250 000 000/(50 000 000 + 500 000 000)= 0.45 per share.…

  3. mystery
    kimberlie on The nature and structure of organisations – ACCA Paper BTNovember 14, 2025

    STARTING today would give a proper feedback as i take training

  4. mystery
    biteshkarki on MA Chapter 1 Questions Accounting for ManagementNovember 13, 2025

    i got 40%

  5. 1652c619e5d92ba43c821b4f8fbd9f18b1971ebb91d33b28b63b21c65d5d281a 48
    mrjonbain on IAS 37 Provisions, Contingent Liabilities and Contingent Assets – ACCA (FA) lecturesNovember 13, 2025

    Yes, only recognise when probable. Possible should be disclosed by note if material. Hope this helps.

  6. mystery
    zara123 on The nature and structure of organisations – ACCA Paper BTNovember 13, 2025

    Hi can these be used to prepare for 2025-2026 exams (and teh notes?)

  7. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The management of receivables Introduction – ACCA Financial Management (FM)November 13, 2025

    Yes it can 🙂

  8. mystery
    Adnan123 on The management of receivables Introduction – ACCA Financial Management (FM)November 12, 2025

    Can this be used for DEC 2025 attempt?

  9. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)November 12, 2025

    Either the 6660 and the 8820 are both positive or they are both negative – it doesn’t matter and gives…

  10. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The management of receivables – Change of policy – ACCA Financial Management (FM)November 12, 2025

    Because the question says that the overdraft rate is 15%

  11. mystery
    usegula on The management of receivables – Change of policy – ACCA Financial Management (FM)November 12, 2025

    Thank you sir. Can you explain why we are applying 15% interest on difference in receivables

  12. mystery
    dalo on Joint arrangements – Introduction – ACCA Strategic Business Reporting (SBR) lecturesNovember 11, 2025

    are you watching at x2 speed? he’s perfectly clear to me!

  13. mystery
    poloko on Investment Appraisal – NPV, IRR – ACCA Management Accounting (MA)November 11, 2025

    Hello Sir, I don’t understand why 8820 changed to a positive number because you said from 6660 to -2160, the…

  14. mystery
    Victory-mine on Cost Classification and Behaviour (part 1) – CIMA P1November 9, 2025

    Very straight forward!!!

  15. mystery
    AliMalik on Chapter 6 Tax Adjusted Trading Losses – Individuals TX-UK FA2023November 9, 2025

    In example 4, why would you claim 2000 loss in year 3 as it would mean he would lose out…

  16. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Discounted Cash Flow – Internal Rate of Return – ACCA Financial Management (FM)November 8, 2025

    You should use the spreadsheet formula 🙂

  17. mystery
    drvoshanovat on Discounted Cash Flow – Internal Rate of Return – ACCA Financial Management (FM)November 8, 2025

    Sir, are formulas in spreadsheet for NPV and IRR allowed in the exam or we need to calculate with DF…

  18. mystery
    Lost on Presentation of Financial Statements (IFRS18) – ACCA Strategic Business Reporting (SBR) lecturesNovember 8, 2025

    Navigate to settings then to audio track, from there you can select the original one.

  19. mystery
    PrinceAnoe on How an individual can develop – ACCA Paper BTNovember 8, 2025

    Thank you, so helpful

  20. mystery
    venus@123 on MA Chapter 1 Questions Accounting for ManagementNovember 8, 2025

    I got 40%

  21. mystery
    Naman69 on Leases – sale and leaseback Example (not at fair value) – ACCA Financial Reporting (FR)November 8, 2025

    This specific topic (not at fair value) is not a part of FR syllabus. You can go ahead and skip…

  22. 44a1687be66c3edbda04d10eb132bf6688fd4cee9e5b21b8371dd1147054d305 48
    MikeLittle on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)November 7, 2025

    Rochelle, I would be amazed if more than 1% of the answers in your 2004 revision kit were incorrect /…

  23. mystery
    iwillwill on IAS 37 Provisions, Contingent Liabilities and Contingent Assets – ACCA (FA) lecturesNovember 7, 2025

    IAS:”A provision shall be recognized when: (a) an entity has a present obligation (legal or constructive) as a result of…

  24. mystery
    Koda on The Statement of Financial Position and Income Statement (part b) – ACCA (FA) lecturesNovember 6, 2025

    I believe this is because the concept of inventory is defined as goods for resale. Therefore, how long they will…

  25. mystery
    ROSIELUUE on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)November 6, 2025

    I found a BPP Revision Kit but it’s for exams from 1 Sep 2023, till 31 Aug 2024. I’m guessing…

  26. mystery
    vidushi on MA Chapter 1 Questions Accounting for ManagementNovember 6, 2025

    i also got 100%

  27. aeee6cad97422d8674106ec60cfc2d08580f7ce6f235a33aeec290263e11bc01 48
    Ken Garrett on The nature and structure of organisations – ACCA Paper BTNovember 6, 2025

    Best wishes to you.

  28. mystery
    vandikumba on Other cash flow issues – ACCA SBR lecturesNovember 6, 2025

    These lecture notes and related videos of the SBR really helpful. thank you opentuition.

  29. 44a1687be66c3edbda04d10eb132bf6688fd4cee9e5b21b8371dd1147054d305 48
    MikeLittle on Civil Law, Common Law, Criminal Law – ACCA Corporate and Business Law (LW) (ENG)November 6, 2025

    I’m sorry! Clearly my caustic reply earlier couldn’t have known about the personal pressures and difficulties that you face. A…

  30. mystery
    Carrying on The nature and structure of organisations – ACCA Paper BTNovember 6, 2025

    As a Chinese,it’s quite a challenge to study ACCA.Nevertheless I hope I can pass it with unflinching endeavor.