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Management Accounting
Develop management accounting techniques to help you support businesses to plan, control and monitor performance. You’ll learn different ways of managing finance within an organisation with the aim of enhancing business performance.
2 Hours
50/100
Online
On Demand
ACCA MA Syllabus
A. The nature, source and purpose of management information
- Accounting for management
- Sources of data
- Cost classification
- Presenting information
B.Data analysis and statistical techniques
- Sampling methods
- Analytical techniques in budgeting and forecasting
- Summarising and analysing data
- Spreadsheets
C. Cost accounting techniques
- Accounting for material, labour and overheads
- Absorption and marginal costing
- Cost accounting methods
- Alternative cost accounting principles
D. Budgeting
- Nature and purpose of budgeting
- Budget preparation
- Flexible budgets
- Asset budgeting and investment appraisal
- Budgetary control and reporting
- Behavioural aspects of budgeting
E. Standard costing
- Standard costing system
- Variance calculations and analysis
- Reconciliation of budgeted and actual profit
F. Performance measurement
- Performance measurement – overview
- Performance measurement – application
- Cost reductions and value enhancement
- Monitoring performance and reporting
ACCA MA Paper Pattern
Section A (70 marks)
Section B (30 marks)
35 Objective Test Questions (OTQ’s) x 2 marks each
3 Multi-Task Questions (MTQ’s) x 10 marks each
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We often get 100/100 marks for the student-friendly approach
Interactive Study Lectures
Revision Tests and Mock Exams
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Doubt Solving Bootcamps
1:1 Mentorship and Support
100% Placement Assistance
Modes of Learning
ACCA Classroom Coaching. Redefined.
- World Class Infrastructure
- Expert Tutors
- Hands on Learning
- Rigorous Assessments
- One on One Mentoring
- Revision & Doubt Solving Bootcamps
- Synthesis eCampus
- Systematic Student Progression
- 100% Placement Assistance
ACCA Live Online Courses. Redefined.
- Live Study Lectures
- Expert Tutors
- Rigorous Assessments
- Regular Mentoring
- Revision & Doubt Solving Bootcamps
- Synthesis eCampus
- Revision Video Lectures
- 100% Placement Assistance
ACCA Self-paced Online Courses. Redefined.
- Video Lectures
- Progress Tests
- Energisers
- Practice Tutorials
- Personalised Study Plan
- Kaplan Content
- Full Pass Guarantee
- Study Anytime, Anywhere
- PC, Tablet, & Phone Compatible
- ACCA Approved
Your ACCA Journey
Knowledge Level
- ACCA F1: Business and Technology (BT)
- ACCA F2: Management Accounting (MA)
- ACCA F3: Financial Accounting (FA)
Skills Level
Professional Level
- Essentials
- Strategic Business Reporting - INT (SBR-INT)
- Strategic Business Reporting - UK (SBR-UK)
- Strategic Business Leader (SBL)
- Optional (any 2)
- Advanced Financial Management (AFM)
- Advanced Performance Management (APM)
- Advanced Taxation (ATX)
- Advanced Audit & Assurance (AAA)
Frequently Asked Questions
We know you're excited, and with lots of questions to get started with ACCA MA Course
What is ACCA MA?
In ACCA, “MA” refers to Management Accounting. It covers topics such as cost classification and behavior, budgeting, variance analysis, performance measurement, and strategic management accounting. The MA paper aims to develop the knowledge and skills necessary to provide relevant financial information for managerial decision-making and performance evaluation within organizations.
How long is the ACCA MA exam?
ACCA MA exam has a duration of 2 hours. It is a Computer based exam (CBE) that consists of multiple-choice questions.
What is MA vs PM ACCA?
In ACCA, MA stands for Management Accounting, and PM stands for Performance Management. MA is a paper at the Knowledge level, whereas PM is a paper at the Applied Skills Level. MA is a fundamental paper while PM is the advanced version of MA.Both papers cover topics such as cost classification, budgeting, variance analysis, performance measurement, and strategic management accounting. MA provides foundational knowledge, while PM focuses on enhancing analytical capabilities.
Is ACCA MA difficult?
The difficulty level of ACCA MA (Management Accounting) can vary depending on individual strengths and prior knowledge. It requires solid understanding of cost classification and behavior, budgeting, variance analysis, performance measurement, and strategic management accounting With proper preparation, practice, and understanding of the syllabus, it is possible to succeed. However, dedication, consistent studying, and practice are essential for tackling the challenges presented by the subject.
Which paper is MA in ACCA?
In ACCA, “MA” refers to Management Accounting. It is a knowledge-level paper. It covers topics such as cost classification and behavior, budgeting, variance analysis, performance measurement, etc. The MA paper aims to develop the knowledge and skills necessary to provide relevant financial information for managerial decision-making and performance evaluation within organizations.