Management Accounting

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ACCA MA Highlights

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.

Exam Duration
2 hours

Passing Marks
50/100
Mode Of Exam
Online
All Attempts
On Demand

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ACCA MA Syllabus

A. The nature, source and purpose of management information

1. Accounting for management
2. Sources of data
3. Cost classification
4. Presenting information

B. Data analysis and statistical techniques

1. Sampling methods
2. Forecasting techniques
3. Summarising and analysing data
4. Spreadsheets

C. Cost accounting techniques

1. Accounting for material, labour and overheads
2. Absorption and marginal costing
3. Cost accounting methods
4. Alternative cost accounting principles

D. Budgeting

1. Nature and purpose of budgeting
2. Budget preparation
3. Flexible budgets
4. Capital budgeting and discounted cash flow
5. Budgetary control and reporting
6. Behavioural aspects of budgeting

E. Standard costing

1. Standard costing system
2. Variance calculations and analysis
3. Reconciliation of budgeted and actual profit

F. Performance measurement

1. Performance measurement – overview
2. Performance measurement – application
3. Cost reductions and value enhancement
4. Monitoring performance and reporting

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Frequently Asked Questions (FAQ)

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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