ACCA – Management Accounting (MA)

The syllabus looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business activities.



The Management Accounting (MA) subject introduces you to elements of management accounting which are used to make and support decisions. The syllabus starts by introducing the nature, the source and purpose of management information followed by the statistical techniques used to analyse data. Then the syllabus addresses cost accounting and the costing techniques used in business which are essential for any management accountant.

Furthermore, the syllabus looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business activities. The syllabus concludes with an introduction to measuring and monitoring the performance of an organisation.

Note: The Management Accounting (MA) exam is part of the Applied Knowledge Level of the ACCA qualification. If you are AAT qualified or graduated with a degree accredited by ACCA you are exempt from this subject.

Learning Outcomes On successful completion of this subject, you should be able to:
  • Explain the nature, source and purpose of management information.
  • Explain and analyse data analysis and statistical techniques
  • Explain and apply cost accounting techniques
  • Prepare budgets for planning and control
  • Compare actual costs with standard costs and analyse any variances
  • Explain and apply performance measurements and monitor business performance


Registration and Access
Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

If you wish to receive an invoice instead of paying online, please contact us at Access to the course is valid for 365 days.

Upon the successful completion of the subject Management Accounting (MA), you can advance to the next subject of the ACCA Applied Knowledge Level or If you have already completed other subjects, can proceed to the next Level.


  • The nature, source and purpose of management information
  • Data analysis and statistical techniques
  • Cost accounting techniques
  • Budgeting
  • Standard costing
  • Performance measurement


  • Study planner and guidance
  • Access to AccountingWise Learn
  • Comprehensive pre-recorded lectures
  • Extensive question practice (including mock exams and feedback)
  • Tutor support via phone or email


  • The ACCA qualification is ideal for people who want a career in finance and business.


Format: Computer Based

Availability: On Demand

Pass: A score of 50%

Length: 2 Hours

Questions: The exam consists of two sections: Section A will contain 35 two-mark objective test questions. Section B will contain 3 ten-mark multi-task questions each of which will examine Budgeting, Standard costing and Performance measurement sections of the syllabus.

Please Note: Official Exam is not provided; it should be purchased separately.

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