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80% as a beginner tooo ,this is helpful

If the money was coming from existing cash reserves then we would charge interest at whatever rate the cash had…

Hello Sir, I have a query that the discount which we calculated was on the whole 12million as that is…

thank you so much, my exam is in the next 8 weeks. These formulars will definitely help me.

It is the difference between the number of units produced and the number of units sold.

The opposite way to an increase in receivables (as shown in the free lecture).

Can I use these notes for June 2026 exam?

me

I don’t understand where you get your closing inventory for the original flex budget

hello, I want to understand example 1 statement of cash flow if there was a decrease in receivables, how will…

hello, I want to understand if there was a decrease in receivables, how will we adjust it in cash flow…

Hello, for the Q4, it means = DR Inventory CR Not recorded That’s why the profit is more, correct?

If it is taking longer than it should do to despatch something, then it is not being efficient.

Good day, Please advise why the the efficiency variance is adverse when the actual despatch is greater than the standard.

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

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

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

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

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

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

count me in too

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

do each chapter have the lecture video ?

Thank you for your comment 🙂

very well explained amazing lectures.

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

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

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

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