Management Accounting (ACCA)
Management Accounting (ACCA)
Our Management Accounting ACCA Edition guide gives you a comprehensive understanding of the fundamentals of management accounting including: budgeting, costing and pricing, business planning, financial analysis and investment appraisal.
This guide is intended for students taking the Management Accounting exam for the Applied Knowledge stage of the ACCA (MA) or for the Foundations in Accountancy Management Accounting (FMA).
This guide is suitable for students taking exams between September 2023 and August 2024.
Management Accounting Topics
Introduction to accounting for management
Summarising and analysing data
Presenting information
Costing and pricing:
Cost classification and behaviour
Accounting for materials, labour and overheads
Absorption and marginal costing
Process costing
Other costing methods
Business planning:
Setting and implementing budgets
Forecasting
Project appraisal
Standard costing
Assessing performance:
Variance analysis
Setting targets
Assessing financial performance
Assessing non-financial performance
Last updated in March 2021 for students taking exams from September 2023 to August 2024.
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