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ACCOUNTANCY · 52 lessons

ACCA Management Accounting (MA / FMA)

Costing, budgeting, variances and performance measurement in forty-six lessons, with every calculation worked through. ACCA publishes one syllabus for MA and FMA, so this course covers both codes.

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Syllabus

Lessons are presented by Emma, our AI teacher. The curriculum is written by Sterling College London tutors.

explainer 15 lessons show the idea animatedpractice 16 walk you through a worked examplequiz 52 end in a quiz

Module 1: Exam preparation with Sterling

  • How the MA exam worksquiz🔒
  • The two sections, and where the marks arequiz🔒
  • The question types you will meetquiz🔒
  • The five things people get wrongquiz🔒
  • Your four-week planquiz🔒
  • Booking and test day at Sterlingquiz🔒

Module 2: A. The nature and purpose of management information

  • What management accounting is forquiz🔒
  • Where the data comes fromquiz🔒
  • Classifying costsquiz🔒
  • Cost behaviourexplainerquiz🔒
  • Presenting informationquiz🔒

Module 3: B. Data analysis and statistical techniques

  • Sampling methodsquiz🔒
  • The high-low methodexplainerpracticequiz🔒
  • Linear functions and forecastingexplainerquiz🔒
  • Index numbers and expected valuespracticequiz🔒
  • Averages and spreadquiz🔒
  • Big data and spreadsheetsquiz🔒

Module 4: C. Cost accounting techniques

  • Accounting for materialsexplainerpracticequiz🔒
  • Accounting for labourpracticequiz🔒
  • Absorbing overheadsexplainerpracticequiz🔒
  • Over- and under-absorptionexplainerpracticequiz🔒
  • Absorption versus marginal costingexplainerquiz🔒
  • Reconciling the two profitsexplainerpracticequiz🔒
  • Job, batch and service costingquiz🔒
  • Process costingquiz🔒
  • Alternative cost managementquiz🔒

Module 5: D. Budgeting

  • Why organisations budgetquiz🔒
  • The principal budget factorquiz🔒
  • Preparing functional budgetspracticequiz🔒
  • Cash budgetspracticequiz🔒
  • Flexible budgetsexplainerpracticequiz🔒
  • Investment appraisal: paybackexplainerpracticequiz🔒
  • Discounting and net present valueexplainerpracticequiz🔒
  • The internal rate of returnexplainerquiz🔒
  • Budgetary control and reportingquiz🔒
  • The behaviour budgets causequiz🔒

Module 6: E. Standard costing

  • Standard costingquiz🔒
  • Material variancesexplainerpracticequiz🔒
  • Labour variancespracticequiz🔒
  • Overhead and sales variancesquiz🔒
  • Operating statementsexplainerpracticequiz🔒

Module 7: F. Performance measurement

  • What performance measurement is forquiz🔒
  • Measuring financial performanceexplainerpracticequiz🔒
  • The balanced scorecardquiz🔒
  • Cost reduction and value analysisquiz🔒
  • Non-financial measuresquiz🔒

Module 8: Mock exams

  • Mock exam 1 — Management Accounting (MA / FMA)quiz🔒
  • Mock exam 2 — Management Accounting (MA / FMA)quiz🔒
  • Mock exam 3 — Management Accounting (MA / FMA)quiz🔒
  • Mock exam 4 — Management Accounting (MA / FMA)quiz🔒
  • Mock exam 5 — Management Accounting (MA / FMA)quiz🔒

Module 9: Question bank

  • Question bank — Management Accounting (MA / FMA)quiz🔒