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ACCA MA (Management Accounting)
Guides, Practice & Mock Exam

ACCA MA (Management Accounting) or Foundation in Accountancy (FMA) is one of the papers included in the Applied Knowledge Module. The syllabus aims to provide an introduction to the following areas of knowledge and understanding:

  1. Nature, source, and purpose of cost accounting.

  2. Application of cost accounting techniques.

  3. Preparation of budgets for planning and control.

  4. Comparison of actual costs with standard costs and analysis of any variances.

  5. Performance measurements and monitoring of business performance.

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In examiner’s report, it highlights some areas that many students performance can be improved such as calculation of abnormal gain, interpretation of ratios, net present value calculations and standard cost variances calculation. 

It is found that students are better performed in narrative questions rather than numeric questions. 

Even we note there is about half of the questions in exam is narrative, you need to fully understand all topics including both concepts and calculations in order to ensure you pass it.


Syllabus in brief

ACCA MA serves as a fundamental paper in initiating your journey towards achieving the ACCA professional qualification.

The syllabus of ACCA MA introduces various management accounting techniques that aid in planning, controlling, and monitoring performance across a range of business contexts.


ACCA MA forms a solid foundation for ACCA PM (Performance Management), particularly in the areas of budgeting, costing techniques, and performance measurement methodologies. Mastering these techniques in ACCA MA gives you an advantage when studying ACCA PM.


Moreover, the understanding of capital budgeting concepts, such as discounted cash flow analysis, internal rate of return, net present value, and payback period, is crucial in your studies of ACCA FM (Financial Management).


By acquiring knowledge and skills in ACCA MA, you lay a strong groundwork for your future studies and professional development.

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