F6 (Opentutuion) lectures

Free online lectures for Paper F6 (UK) Taxation

Chapter 2

Chapter 2 Income Tax Computation Example 1
Chapter 2 Income Tax Computation Example 2
Chapter 2 Income Tax Computation Example 4
Chapter 2 Income Tax Computation Example 6
Chapter 2 Income Tax Computation Example 8
Chapter 2 Income Tax Computation Example 11
Chapter 2 Income Tax Computation Example 13

Chapter 3

Chapter 3 Property Income and Investments – Individuals – Example 1
Chapter 3 Property Income and Investments – Individuals – Example 2
Chapter 3 Property Income and Investments – Individuals – Example 3
Chapter 3 Property Income and Investments – Individuals – Example 4

Chapter 4

Chapter 4 Tax Adjusted Trading Profit – Individuals; Badges of Trade
Chapter 4 Tax Adjusted Trading Profit – Individuals; Capital Expenditure (part a)
Chapter 4 Tax Adjusted Trading Profit – Individuals; Capital Expenditure (part b) (also Chapter 3 example 5)
Chapter 4 Tax Adjusted Trading Profit – Individuals; Capital Expenditure (part c)
Chapter 4 Tax Adjusted Trading Profit – Individuals; Example 1

Chapter 5

Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 1
Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 2
Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 4
Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 5 & 6
Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 7
Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 10
Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 11
Chapter 5 Plant and Machinery Capital Allowances and Industrial Buildings Allowances Example 13

Chapter 6

Chapter 6 Trading Income Basis Period Example 1
Chapter 6 Trading Income Basis Period Example 2
Chapter 6 Trading Income Basis Period Example 3
Chapter 6 Trading Income Basis Period Example 4
Chapter 6 Trading Income Basis Period Example 9

Chapter 7

Chapter 7 Tax Adjusted Trading Losses Individuals Example 1
Chapter 7 Tax Adjusted Trading Losses Individuals Example 2
Chapter 7 Tax Adjusted Trading Losses Individuals Example 3
Chapter 7 Tax Adjusted Trading Losses Individuals Example 4
Chapter 7 Tax Adjusted Trading Losses Individuals Example 7

Chapter 8

Chapter 8 Partnership Example 1
Chapter 8 Partnership Example 2

Chapter 9

Chapter 9 Employment Income Example 1
Chapter 9 Employment Income Exempt benefits
Chapter 9 Employment Income Taxable benefits
Chapter 9 Employment Income Example 3
Chapter 9 Employment Income Example 4-5
Chapter 9 Employment Income Example 6

Chapter 10

Chapter 10 Pension Schemes

Chapter 11

Chapter 11 National Insurance Contributions (NIC)

Chapter 12

Chapter 12 Corporation tax (part 1)
Chapter 12 Corporation tax (part 2)
Chapter 12 Corporation tax (part 3) and chapter 5 Industrial Building Allowances
Chapter 12 Corporation tax (part 4)

Chapter 13

Chapter 13 Calculation of Corporation Tax Liability Example 1
Chapter 13 Calculation of Corporation Tax Liability Example 3

Chapter 14

Chapter 14 Long Period of Account

Chapter 15

Chapter 15 Tax Adjusted Trading Losses – Companies Example 1 and 2
Chapter 15 Tax Adjusted Trading Losses – Companies Example 3
Chapter 15 Tax Adjusted Trading Losses – Companies Example 4

Chapter 16

Chapter 16 Chargeable Gains – Companies Example 1
Chapter 16 Chargeable Gains – Companies Example 2
Chapter 16 Chargeable Gains – Companies Example 3

Chapter 17

Chapter 17 Chargeable Gains – Companies – Further Aspects Example 1
Chapter 17 Chargeable Gains – Companies – Further Aspects Example 2

Chapter 18

Chapter 18 Chargeable Gains Reliefs – Companies Example 1
Chapter 18 Chargeable Gains Reliefs – Companies Example 2
Chapter 18 Chargeable Gains Reliefs – Companies Example 3

Chapter 19

Chapter 19 Capital Gains Tax – Individuals Example 1
Chapter 19 Capital Gains Tax – Individuals Example 4

Chapter 20

Chapter 20 Capital Gains Tax and shares – Individuals

Chapter 21

Chapter 21 Capital Gains Tax Reliefs Individuals (1)
Chapter 21 Capital Gains Tax Reliefs Individuals (2)
Chapter 21 Capital Gains Tax Reliefs Individuals (3)

Chapter 24

Chapter 24 Value Added Tax (VAT) part 1
Chapter 24 Value Added Tax (VAT) part 2
Chapter 24 Value Added Tax (VAT) part 3
Chapter 24 Value Added Tax (VAT) part 4
Chapter 24 Value Added Tax (VAT) part 5

Chapter 25/26

Self assessment and payment of tax

 

F5 (Opentutuion) lectures

Free online lectures for ACCA Paper F5 Performance Management

Introduction to Paper F5
Chapter 1 Activity based costing part 1
Chapter 1 Activity based costing part 2
Chapter 2 Target costing
Chapter 5 Throughput Accounting
Chapter 6 Limiting Factors – Part 1
Chapter 6 Limiting Factors – Part 2
Chapter 7 Pricing Part 1
Chapter 7 Pricing Part 2a
Chapter 7 Pricing Part 2b
Chapter 9 Risk and Uncertainty – Part a
Chapter 9 Risk and Uncertainty – Part b
Chapter 10 Budgeting
Chapter 11 Quantitive Analysis in Budgeting (1) – Learning Curves
Chapter 11 Quantitive Analysis in Budgeting (2) – Time Series
Chapter 12 Standard Costing and Basic Variance Analysis (1)
Chapter 12 Standard Costing and Basic Variance Analysis (2)
Chapter 12 Standard Costing and Basic Variance Analysis (3)
Chapter 12 Standard Costing and Basic Variance Analysis (4)
Chapter 12 Standard Costing and Basic Variance Analysis (5)
Chapter 13 More Variance Analysis – Mix & Yield variances
Chapter 13 More Variance Analysis – Advanced Idle Time
Chapter 13 More Variance Analysis – Planning and Operational variances part 1
Chapter 13 More Variance Analysis – Planning and Operational variances part 2
Chapter 14 Financial Performance Measurement – Part 1
Chapter 14 Financial Performance Measurement – Part 2
Chapter 15 Non-financial performance measurement
Chapter 16 Divisional performance measurement
Chapter 17 Transfer Pricing
Chapter 18 Performance in the not-for-profit sector

 

F4 (Opentutuion) lectures

Free online lectures for ACCA Paper F4 Corporate and Business Law (Eng)

Chapter 1 & 2

Structure of The Legal System and Courts

Chapter 3

Statute Law – Introduction
Statute Law – Statutory Interpretation Rules (part a)
Statute Law – Statutory Interpretation Rules (part b)
Statute Law – Statutory Interpretation Presumptions
Statute Law – Aids to Interpretation
Statute Law – Delegated Legislation

Chapter 4

Contract Law – Invitations, offers and acceptance (part a)
Contract Law – Invitations, offers and acceptance (part b)
Contract Law – Termination of Offer
Contract Law – Offers
Contract Law – Acceptance
Contract Law – Consideration
Contract Law – Consideration – Sufficient Not Necessarily Adequate (part a)
Contract Law – Consideration – Sufficient Not Necessarily Adequate (part b)
Contract Law – Privity of Contract
Contract Law – Pinnell and its Exceptions
Contract Law – Intention to Create Legal Relations (part a)
Contract Law – Intention to Create Legal Relations (part b)
Contract Law – Contractual Terms (part a)
Contract Law – Contractual Terms (part b)
Contract Law – Exclusion Clauses (part a)
Contract Law – Exclusion Clauses (part b)
Contract Law – Unfair Terms Legislation
Contract Law – Breach of Contract
Contract Law – Damages

Chapter 5

Common Law – Remedies for Breach (part 1)
Common Law – Remedies for Breach (part 2)
Common Law – Remedies – Sundry Points

Chapter 6

Law of Tort part 1
Law of Tort part 2 Negligence

Chapter 9

Chapter 9 Partnership

Chapter 10

Company Law – Types of Company
Company Law – Public Companies
Company Law – Advantages of Being a company
Company Law – Lifting the veil
Company Law – Formation
Company Law – Constitution (Memorandum and articles)
Company Law – Contractual Force
Company Law – Articles Alterability
Company Law – Articles – Procedure for Alteration
Company Law – Company Names
Company Law – Name Change
Company Law – Objects

Chapter 11

Company Law: Directors and Officers – General Points
Company Law: Directors and Officers – Directors Appointment
Company Law: Directors and Officers – Directors Removal
Company Law: Directors – Statutory Duties (part a)
Company Law: Directors – Statutory Duties (part b)
Company Law: Directors – Promoting Success
Company Law: Directors – Controls
Company Law: Directors – Remedies
Company Law: Company Secretary
Company Law: Auditors

Chapter 12

Company Law: Meetings and Resolutions – Annual General Meeting
Company Law: Meetings and Resolutions – Proxies

Chapter 13

Company Law: Loan Capital
Company Law: Loan Capital (alternative lecture)

Chapter 15

Company Law: Corporate Governance

Chapter 16

Company Law: Illegalities

Chapter 17

Capital Maintenance