Sterling Learn

ACCOUNTANCY · 46 lessons

ACCA Management Accounting (MA)

How the MA exam is built and how to pass it — the objective section, the three multi-task questions, and sitting your on-demand CBE with us.

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4 one-to-one 45-minute sessions with a Sterling teacher alongside the course. The parts of this exam a video cannot practise with you.

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Syllabus

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

quiz 46 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 behaviourquiz🔒
  • Presenting informationquiz🔒

Module 3: B. Data analysis and statistical techniques

  • Sampling methodsquiz🔒
  • The high-low methodquiz🔒
  • Linear functions and forecastingquiz🔒
  • Index numbers and expected valuesquiz🔒
  • Averages and spreadquiz🔒
  • Big data and spreadsheetsquiz🔒

Module 4: C. Cost accounting techniques

  • Accounting for materialsquiz🔒
  • Accounting for labourquiz🔒
  • Absorbing overheadsquiz🔒
  • Over- and under-absorptionquiz🔒
  • Absorption versus marginal costingquiz🔒
  • Reconciling the two profitsquiz🔒
  • Job, batch and service costingquiz🔒
  • Process costingquiz🔒
  • Alternative cost managementquiz🔒

Module 5: D. Budgeting

  • Why organisations budgetquiz🔒
  • The principal budget factorquiz🔒
  • Preparing functional budgetsquiz🔒
  • Cash budgetsquiz🔒
  • Flexible budgetsquiz🔒
  • Investment appraisal: paybackquiz🔒
  • Discounting and net present valuequiz🔒
  • The internal rate of returnquiz🔒
  • Budgetary control and reportingquiz🔒
  • The behaviour budgets causequiz🔒

Module 6: E. Standard costing

  • Standard costingquiz🔒
  • Material variancesquiz🔒
  • Labour variancesquiz🔒
  • Overhead and sales variancesquiz🔒
  • Operating statementsquiz🔒

Module 7: F. Performance measurement

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