• 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

Save 20% on ACCA & CIMA Books

Interactive BPP books for June 2026 exams, recommended by OpenTuition.
Get discount code >>

Recent Comments

  1. Avatar
    Bongi on Introduction to Working Capital – CIMA F1 Financial ReportingMay 16, 2026

    Thank you so much for the lectures

  2. Avatar
    AKareem on ACCA TX-UK FA2025 Chapter 14 Capital Gains Tax – Individuals – ReliefsMay 16, 2026

    In the 4th part, could we not use the “3 years for any reason” to increase the occupation period?

  3. Avatar
    Breadtoast67 on Diversification – ACCA Strategic Business Leader (SBL)May 15, 2026

    I think I got it now. Integration and diversification does not have to be mutually exclusive. You can diversify through…

  4. Avatar
    Breadtoast67 on Diversification – ACCA Strategic Business Leader (SBL)May 15, 2026

    Here, integration and diversification has been used interchangeably. But, my understanding was integration makes something external yours (takeover) while diversification…

  5. Avatar
    TEDI on IAS 16 Property, plant and equipment – Initial Recognition – CIMA F1 Financial ReportingMay 12, 2026

    Thank you

  6. Avatar
    ChanNV on Framework – measurement – ACCA Financial Reporting (FR)May 12, 2026

    Hi! could you kindly confirm if these lecture videos are applicable for September 2026 pls?

  7. Avatar
    ChanNV on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)May 12, 2026

    Hi! could you kindly confirm if these lecture videos are applicable for September 2026 pls?

  8. Avatar
    Konstantinos43 on Financial Performance Measurement – Liquidity Measures – ACCA Management Accounting (MA)May 12, 2026

    Dear John, Could you please explain why the Gearing Ratio here is calculated as : Non-current liabilities / Share Capital…

  9. Avatar
    Hirak.5 on ACCA TX-UK FA2025 Chapter 3 Property Income and Investments – IndividualsMay 11, 2026

    In Example 5, the rental income is £6,000 monthly in advance… So in the calculation, why is it divided by…

  10. Avatar
    TEDI on Objective of financial reporting – CIMA F1 Financial ReportingMay 10, 2026

    well simplified

  11. Avatar
    TEDI on IASB Conceptual Framework – CIMA F1 Financial ReportingMay 10, 2026

    good

  12. Avatar
    201304119Doms on Limiting Factors – Linear Programming part 1 – ACCA Performance Management (PM)May 10, 2026

    Thanks

  13. Avatar
    mrjonbain on Group SFP – Basic consolidation (revision) – ACCA Financial Reporting (FR)May 10, 2026

    Basically, the reason the share caputal of subsidiary is not shown separately in the consolidated financial statements of the entity…

  14. Avatar
    John Moffat on Limiting Factors – Linear Programming part 1 – ACCA Performance Management (PM)May 10, 2026

    The question specifically says that the contributions are $6 and $9 !!

  15. Avatar
    Chimuti on ACCA BT Chapter 5 – Corporate governance and ethical considerations – QuestionsMay 9, 2026

    True

  16. Avatar
    201304119Doms on Limiting Factors – Linear Programming part 1 – ACCA Performance Management (PM)May 9, 2026

    Why is contribution=6S+ 9E, instead of being 7S+10E

  17. Avatar
    pritsavi on Group SFP – Basic consolidation (revision) – ACCA Financial Reporting (FR)May 8, 2026

    i think its because when P takes over S, it already has entire control over S, and thus only P’s…

  18. Avatar
    Myat123 on MA Chapter 26 Questions Variance AnalysisMay 8, 2026

    I got 100%

  19. Avatar
    Sunflower on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lecturesMay 7, 2026

    sir, I’m starting acca through the fia route. I’m planning to give the FA1 exam.. so are these lectures valid…

  20. Avatar
    Sunflower on The Statement of Financial Position and Income Statement (part a) – ACCA Financial Accounting (FA) lecturesMay 7, 2026

    okay thanks sir!!

  21. Avatar
    John Moffat on The Statement of Financial Position and Income Statement (part a) – ACCA Financial Accounting (FA) lecturesMay 6, 2026

    Liabilities are amount owing to anyone. Payables are amounts owing to suppliers.

  22. Avatar
    Sunflower on The Statement of Financial Position and Income Statement (part a) – ACCA Financial Accounting (FA) lecturesMay 6, 2026

    so liabilities and payables are the same thing??

  23. Avatar
    SAUMYAMUNDHRA on MA Chapter 4 Questions Cost Classification and BehaviourMay 6, 2026

    Got 100%

  24. Avatar
    accasaqibbayazeed@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)May 5, 2026

    Are these videos still relevant in 2026, what about IFRS 18 ?

  25. Avatar
    siyandasikelelambali on CIMA E2 Chapter 2 TestMay 5, 2026

    I am having only one quiz can’t I proceed to the next?

  26. Avatar
    mgfhmg on PPE – Introduction – ACCA Financial Reporting (FR)May 5, 2026

    Just a question to you im wondering if you sat for the 2026 march exam for FR if so did…

  27. Avatar
    John Moffat on Introduction to Financial Accounting – ACCA Financial Accounting (FA) lecturesMay 5, 2026

    Yes it is 🙂

  28. Avatar
    John Moffat on Activity Based Costing part 1 – ACCA Performance Management (PM)May 5, 2026

    Yes it is 🙂

  29. Avatar
    John Moffat on The valuation of mergers and acquisitions (part 1) – ACCA (AFM) lecturesMay 5, 2026

    But we are told the tax in this question, so we do not need to calculate it.

  30. Avatar
    chinmayee on The valuation of mergers and acquisitions (part 1) – ACCA (AFM) lecturesMay 4, 2026

    hello sir i had a doubt in example 2 as to why we are not deducting interest to calculate the…