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ACCA Management Accounting (MA) · review course

ACCA-02 · Professional qualifications

CertiFi's review course for ACCA's Applied Knowledge exam Management Accounting (MA), also sat as FMA in the Foundations in Accountancy route. It follows ACCA's MA syllabus and study guide for the September 2026 – August 2027 syllabus year, from management information, data analysis and cost accounting through budgeting, standard costing and performance measurement. Sixteen lessons with step-by-step worked calculations are supported by a bank of original exam-style practice questions.

Who it's for

ACCA and FIA students preparing for the MA computer-based exam who want structured lessons, worked costing and budgeting calculations, and plenty of exam-style practice.

What you'll be able to do

  • Explain the purpose of management information, classify costs and use sampling, statistical and forecasting techniques
  • Account for materials, labour and overheads and prepare absorption and marginal costing profit statements
  • Apply job, batch, process and service costing and explain ABC, target costing and life-cycle costing
  • Prepare functional, cash and flexible budgets and appraise investments using NPV, IRR and payback
  • Calculate and interpret standard cost variances and reconcile budgeted and actual profit
  • Measure performance with financial ratios, ROI, residual income, the balanced scorecard and the 3Es

Lessons

  1. 1The MA exam and the purpose of management information6 min video
  2. 2Cost classification and cost behaviour6 min video
  3. 3Sampling, data and descriptive statistics6 min video
  4. 4Forecasting: high-low, regression, time series and index numbers6 min video
  5. 5Accounting for materials and inventory control6 min video
  6. 6Accounting for labour6 min video
  7. 7Accounting for overheads: allocation, apportionment and absorption6 min video
  8. 8Absorption and marginal costing6 min video
  9. 9Job, batch and service costing, and alternative costing principles5 min video
  10. 10Process costing, joint products and by-products6 min video
  11. 11Budget preparation: functional, cash and master budgets5 min video
  12. 12Flexible budgets, budgetary control and behavioural aspects5 min video
  13. 13Asset budgeting and investment appraisal5 min video
  14. 14Standard costing, variance analysis and profit reconciliation5 min video
  15. 15Performance measurement: objectives, financial ratios, ROI and residual income5 min video
  16. 16Non-financial performance, the balanced scorecard, quality and cost reduction5 min video