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20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March 2026 exams.
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Recent Comments

  1. 41ff496d7891c5c5b740460129d1c2ee5c8c1ce24d73894fca82050ebbbcd072 48
    Kim Smith on What is Assurance? – ACCA Audit and Assurance (AA)January 27, 2026

    Congratulations! Maybe I will see you on the AAA Ask the Tutor forum soon!

  2. mystery
    LiliyaM on What is Assurance? – ACCA Audit and Assurance (AA)January 26, 2026

    I would like to say a massive thank you for lectures- absolutely god sent! So well presented and structured. I…

  3. mystery
    Sarailee95 on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)January 26, 2026

    Thank you so much Chris for the lectures. I passed my December 2025 exam

  4. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on PM Chapter 8 Questions Cost Volume Profit AnalysisJanuary 26, 2026

    You are welcome πŸ™‚

  5. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on FA Chapter 8 Questions Irrecoverable Debts and AllowancesJanuary 26, 2026

    The general allowance is calculated on the receivables (after removing any irrecoverable debts) less any specific allowance. In question 1…

  6. mystery
    Payal18 on PM Chapter 8 Questions Cost Volume Profit AnalysisJanuary 26, 2026

    Thank you.

  7. mystery
    Sergiu on FA Chapter 8 Questions Irrecoverable Debts and AllowancesJanuary 25, 2026

    I’m confused why in the lectures you first remove irrecoverable and doubtful debts from receivables, before multiplying by the general…

  8. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The financial management environment – ACCA Financial Management (FM)January 25, 2026

    There is only one version of the Paper FM exam and it does not change depending on the region.

  9. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on PM Chapter 8 Questions Cost Volume Profit AnalysisJanuary 25, 2026

    Since the contribution is 40% of sales, and the contribution is the sales less the variable costs, it means that…

  10. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The financial management environment – ACCA Financial Management (FM)January 25, 2026

    Yes they are πŸ™‚

  11. mystery
    Molter on PM Chapter 8 Questions Cost Volume Profit AnalysisJanuary 25, 2026

    Yes

  12. mystery
    Payal18 on PM Chapter 8 Questions Cost Volume Profit AnalysisJanuary 25, 2026

    Hi John, For question 2, what was logic behind calculating Selling price as = 12/60%=20?

  13. mystery
    arpitJ9803 on The financial management environment – ACCA Financial Management (FM)January 24, 2026

    Hello, Are these lectures are valid for June 2026 attempt?

  14. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on FA Chapter 8 Questions Irrecoverable Debts and AllowancesJanuary 24, 2026

    It means that debts of 88,800 were written off (removed) and the rest of the debts were left as OK.…

  15. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)January 24, 2026

    Yes, sure πŸ™‚

  16. mystery
    Atharvsoni05 on The nature and structure of organisations – ACCA Paper BTJanuary 23, 2026

    Count me inn

  17. mystery
    Naomi23 on The nature and structure of organisations – ACCA Paper BTJanuary 23, 2026

    i am

  18. mystery
    Sergiu on FA Chapter 8 Questions Irrecoverable Debts and AllowancesJanuary 23, 2026

    Hi, For Q1: -there appears to be a typo that can trip up people new to accounting like myself that…

  19. mystery
    kevster2352 on Activity Based Costing part 1 – ACCA Performance Management (PM)January 22, 2026

    Thank you, would kaplan books be also ok?

  20. d4076571d9e3fc7bf9d1ab064b945b0927817c157a4063f885c1940609e0e673 48
    ni******@*****il.com on Basic group structures – Introduction – ACCA Strategic Business Reporting (SBR) lecturesJanuary 22, 2026

    Are these videos still relevant for March 2026 exam please?

  21. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)January 22, 2026

    If you are watching our free lectures then you do not really need books. However we recommend tha BPP books…

  22. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on Double Entry Bookkeeping (part c) – ACCA Financial Accounting (FA) lecturesJanuary 22, 2026

    The SOFP doesn’t have a debit or a credit side. In the Car account it is carried forward as a…

  23. d7a1318383dac1a1d74aa8673a28961058658fc2a62a529f98685a5d5da74f6f 48
    John Moffat on The capital asset pricing model (part 1) – ACCA (AFM) lecturesJanuary 22, 2026

    Thank you for your comment πŸ™‚

  24. 213fe1b7fda830a0c94e468ed13081046770f3470d1930213b978def98b29327 48
    raniyaiftekhar on Double Entry Bookkeeping (part c) – ACCA Financial Accounting (FA) lecturesJanuary 22, 2026

    Hi sir, Can i know why is that CAR under Non-current assets on the credit side in SOFP?

  25. 2d4cc7583e8641e79db570ef875c7521ac1a95a05772db9c80c71b56b942d685 48
    Sid24012003 on International organisations – ACCA LW GlobalJanuary 22, 2026

    Could you please let me know where can i access the incoterms rules tables

  26. mystery
    kevster2352 on Activity Based Costing part 1 – ACCA Performance Management (PM)January 21, 2026

    hi i have just started learning performance management after a long break. what books do you recomend?

  27. mystery
    AdityaSairam on The capital asset pricing model (part 1) – ACCA (AFM) lecturesJanuary 21, 2026

    Great lecture thank you Mr. John πŸ™‚

  28. mystery
    CaptainJack1 on The nature and structure of organisations – ACCA Paper BTJanuary 21, 2026

    me too

  29. mystery
    AliyanKhan on The nature and structure of organisations – ACCA Paper BTJanuary 21, 2026

    Hi there! Congratulations on passing your exam successfully, I would like to ask you that did you use any other…

  30. fb715d76b17c0a92d189df640a2d7f439ce040b67e69d8f0b6731a9d163318d3 48
    Anonymously on Presentation of financial statements – SOCE – ACCA FRJanuary 21, 2026

    word