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That is an unfair reply – maybe Kimmy’s english is not as good as yours is.
But thank you a lot for the notes and lectures 🙂
@azzeyboo said:
Please Who is John and who is OT, am now starting F5 I’ll kindly new your help.OT is OpenTuition and John is the Paper F5 tutor on Opentuition
who told you bout P1 and P3 merging?
I can’t find anything about it on the ACCA website.You are wonderful Mr Gromit, and wether I pass of fail I will give to you a big big kiss.
Why don’t you watch the free lectures on here? They cover everything.
Cost centres are in accounting for overheads chapter.The note is obviously correct!!
If they were paying higher rate in 2014/15 then they would save tax at higher rates by treating as if it was in 2014/15.
@haidernchd said:
Hi GuysAnyone notices how well opentuition guessed the topics for exam.
Section B – 5 questions:
– Management of receivables
– Valuation of business (using PE ratio, and using dividend valuation model)
– Investment appraisal – NPV calculation (plus capital rationing)
– WACC calculation (including CAPM)
– Gearing (financial and operational)
I have been thinking 🙂
They cannt claim to have removed them because they are out of date (apart from tax).
And the can’t say it costs them too much. It cannot cost much to have the space on the website.I guess they doing it so we have to buy revision kits from the people they approve who pay them so much money. Corruptions!!!!
Agreed – they could have waited until after the June exams!
(and the whole website is a mess to use on a mobile as well 🙁 )
I agree with Sangria.
The risk to lenders is that they will not be repaid, but this risk depends partly on the riskiness of the business (business risk) and partly on how highly geared the business is (financial risk).
I know that.
All I mean is that cannot it just be adjust at the end of the year when inventory is valued.
why shud the way the inventory is valued change the way the discount is dealt with when u get it?
This is the latest from the ACCA:
“we are looking to introduce additional paper-based exam sessions for those exams not available by on-demand CBE, namely Papers F5-F9 and Papers P1-P7, and this is likely to be four exam sessions per year (March, June, September, December). Introducing extra paper-based sessions requires substantial changes to our processes and systems and will take us some time to implement so, while we are targeting late 2015/early 2016, we need to progress the plans further before we can provide an exact date.”
They are $1 shares and they are 85,000 in total.
If Black owns 76500, the NIC hold the other 8500. That is 10%.
Net assets are equal to share capital plus reserves.
At the date of acquisition, the share capital was 85,000 and the retained earnings were 88,000 – total 173,000.
So….the net assets at the date of acquisition were 173,000.
10% is 17,300.I have used only Opentuition for all my exams so far (last one was F5) and passed them all well.
The only book i have used is the bpp revision kit. I tried using a study text for my first exam but it was to long and i got lost. open tuition was much better.It depends on the country.
In the UK it is not unlawful to record conversations without consent if it is for own use. Its only unlawful if given to a third party!But he has not said anything bad about the ACCA.
ACCA do not own LSBF and so it is nothing to do with ACCA and they certainly cannot take disciplinary action.
But profit from sale of non-current asset is not cash.
The cash received from sale is shown on the statement but it is shown under cash flows from investing activities.
I didn’t use a study text for F5 – I just used the open tuition notes and lectures, plus a BPP revision kit.
If your book is revision kit then 2012 is no problem – you can get later exams from the acca website.
If it is a study text then I think there were some change to syllabus since 2012 but you can check on the acca website. (but i would not buy a new one)
you can either have ‘a’ as the hours for the first unit – then the formula gives the average hours for any number of units. You then multiply by the cost per hour to get the average cost for any number of units.
alternatively you can have ‘a’ as the cost for the first unit – then the formula gives the average cost for any number of units.
It doesn’t make any difference because the cost per hour will be the same anyway.
