Aged receivable analysis

I assume you are asking if there is a lecture on it? If you are, then the answer is that there is not a lecture :-) The reason is that it is rarely asked about in the exam, and if it was asked it would not be more than one MCQ question for 2 marks. All you could be asked is what it is - you could not be asked to prepare one. Our lectures are what we teach on courses and cover more than enough to be able to score high marks in the exam - it would be silly to waste time on the unlikely possibility of just one 2 mark question. If you want to know what it is, then ask here (or, if you prefer, work through an enormous text book :-) )

What about fa1 exam. Wouldn't it be asked there???

Yes - and it is explained in full in chapter 5 of our free FA1 course notes.