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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

Exam Duration

50/100

Passing Marks

Online

Mode of Exam

On Demand

All Attempts
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ACCA MA Syllabus

  1. Accounting for management
  2. Sources of data
  3. Cost classification
  4. Presenting information
  1. Sampling methods
  2. Analytical techniques in budgeting and forecasting
  3. Summarising and analysing data
  4. Spreadsheets
  1. Accounting for material, labour and overheads
  2. Absorption and marginal costing
  3. Cost accounting methods
  4. Alternative cost accounting principles
  1. Nature and purpose of budgeting
  2. Budget preparation
  3. Flexible budgets
  4. Asset budgeting and investment appraisal
  5. Budgetary control and reporting
  6. Behavioural aspects of budgeting
  1. Standard costing system
  2. Variance calculations and analysis
  3. Reconciliation of budgeted and actual profit
  1. Performance measurement – overview
  2. Performance measurement – application
  3. Cost reductions and value enhancement
  4. Monitoring performance and reporting
Did you know? You could get special exemptions for this paper

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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Frequently Asked Questions

We know you're excited, and with lots of questions to get started with ACCA MA Course

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.

ACCA MA exam has a duration of 2 hours. It is a Computer based exam (CBE) that consists of multiple-choice questions.

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.

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.

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.

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