TXBasis Period

I think the best way to understand basis periods is to watch the Open Tuition video lectures, it's under chapter 6 here https://opentuition.com/acca/f6/free-online-lectures-for-paper-f6-uk-taxation/

im really having problems with change of accounting date..individuals basis period: and it not in the free lectures.

Please see this post for help on change of accounting date

https://opentuition.com/groups/ask-the-tutor-acca-f6-exams/forum/topic/change-of-accounting-date-1/#post-38559

The first accounting period is the date of commencement to the 5 of April?
If the 2nd accounting period is lest than 12 months use the first 12 months profit in the tax year.

the video lecture for "F6 Chapter 6 Trading Income Basis Period Example 1" is not clear, that is, the audio. can someone help me please i am finding it very hard to understand the basis and was relying on this video lecture for some clarification.

Page41 - Chapter 6 - Example 1

Current year basis

The tax year runs from 6th April to 5th April

a) Y/e 31 March 2009 is assessed in the tax year 2008/09
(Because 31 March 2009 lies between 6th April 2008 - 5th April 2009)

b) Y/e 31 August 2009 is assessed in the tax year 2009/10
(Because 31 August 2009 lies between 6th April 2009 - 5th April 2010)

c) Y/e 30 April 2009 is assessed in the tax year 2009/10
(Because 30 April 2009 lies between 6th April 2009 - 5th April 2010)

Hope this helps!