01 / ABOUT THIS PAPER
Built around the MA exam
Our MA course is organised into six areas: Cost Accounting, Budgeting & Planning, Standard Costing, Performance Measurement, Decision-Making Techniques and Information Systems & Technology. Each area comes with exam-style practice questions in the LMS.
Global pass rate: 65% (June 2026 sitting, source: ACCA)
02 / SYLLABUS
What the course covers
01
Cost Accounting
- Classification of costs
- Cost behavior and estimation
- Material, labor, and overhead costs
- Absorption and marginal costing
- Activity-based costing
02
Budgeting & Planning
- Nature and purpose of budgeting
- Budget preparation techniques
- Flexible budgets and rolling budgets
- Behavioral aspects of budgeting
- Capital expenditure budgeting
03
Standard Costing
- Establishing cost standards
- Variance analysis (sales, cost, volume)
- Operating statements and reconciliations
- Investigation of variances
- Modern manufacturing environments
04
Performance Measurement
- Financial performance indicators
- Non-financial performance measures
- Divisional performance and transfer pricing
- Benchmarking and balanced scorecard
- Performance in service and public sectors
05
Decision-Making Techniques
- Relevant costing for decisions
- Cost-volume-profit (CVP) analysis
- Limiting factor analysis
- Pricing decisions and strategies
- Risk and uncertainty in decision-making
06
Information Systems & Technology
- Management information systems
- Big data in management accounting
- Cloud-based accounting tools
- Data analytics for decision support
- Cybersecurity and data privacy
03 / YOUR TEACHERS
Meet your teachers
SS
Sheikh Siyaf
Managing Director
JF
Javeriya Firdous
Academic Director
More teachers will be added soon.
04 / KEEP EXPLORING