MAKnowledge level

Management Accounting

Core techniques that support business decisions.

Exam length
2 hours
Pass mark
50%
Level
Knowledge level
Exam availability
On demand, all year

ACCA offers the Knowledge papers as on-demand exams.

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
PRACTISE IN THE LMS

Practise MA, marked instantly.

9
practice papers
219
questions today

Each with instant marks, feedback and a tip to improve. You always know whether your answer was right.

Try the LMS demo
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

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