ACCA - Management Accounting (MA)
Study Videos
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Sources of data
Presenting information
Cost classification
Accounting for materials
Accounting for labour
Accounting for overheads
Absorption and marginal costing
Job, batch and process costing
Service and operation costing
Alternative costing principles
Statistical techniques
Budgeting
Capital budgeting
Standard costing
Performance measurement
Performance measurement in specific situations
Spreadsheets
Sources of data
Presenting information
Cost classification
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Accounting for materials
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Accounting for labour
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Accounting for overheads
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Absorption and marginal costing
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Job, batch and process costing
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Service and operation costing
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Alternative costing principles
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Statistical techniques
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Budgeting
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Capital budgeting
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Standard costing
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Performance measurement
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Performance measurement in specific situations
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Spreadsheets
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Exam Practice Pack
Click to practice section based questions
- Accounting for management
- Sources of data
- Cost classification
- Presenting information
Data analysis and statistical techniques
- Statistical Techniques
Cost accounting techniques
- Double entry book keeping
Budgeting
- Budgeting
- Capital Budgeting
Standard Costing
- Standard Costing
Performance Measurement
- Performance Measurement Techniques
- Performance Measurement Techniques in Specific Situations
Multi Task Questions
- Multi Task Questions
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Introduction to Management Accounting (MA)
Purpose of the syllabus
The syllabus for Management Accounting (MA)/(FMA), introduces candidates to elements of management accounting which are used to make and support decisions. The syllabus starts by introducing the nature, the source and purpose of management information followed by the statistical techniques used to analyse data. To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business contexts.
Then the syllabus addresses cost accounting and the costing techniques used in business which are essential for any management accountant. The syllabus then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business activities. The syllabus concludes with an introduction to measuring and monitoring the performance of an organisation.
The syllabus
The broad syllabus headings are;
A | The nature, source and purpose of management information |
B | Data analysis and statistical techniques |
C | Cost accounting techniques |
D | Budgeting |
E | Standard Costing |
F | Performance Measurement |
The Exam
Knowledge level exams are all computer-based exams. The Management Accounting is assessed by a two-hour exam. The pass mark is 50%. All questions in the exam are compulsory.
The exam format will comprise of two sections. Questions will assess all parts of the syllabus. The examination will consist of:
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 | Number of marks |
Section A – Thirty-five 2-mark questions | 70 |
Section B – Three 10-mark questions | 30 |
Time allowed | 2 hours |
Total marks | 100 marks |
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