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Management Accounting (MA)
6 sections available · 25 chapters available
Free Management Accounting (MA) revision notes for ACCA students. Each chapter covers a key topic with worked examples and practice prompts you can take straight into the thinka app.
A. The nature, source and purpose of management information
Accounting for management
Sources of data
Cost classification
Presenting information
B. Data analysis and statistical techniques
Sampling methods
Analytical techniques in budgeting and forecasting
Summarising and analysing data
Spreadsheets
C. Cost accounting techniques
Accounting for material, labour and overheads
Absorption and marginal costing
Cost accounting methods
Alternative cost accounting principles
D. Budgeting
Nature and purpose of budgeting
Budget preparation
Flexible budgets
Asset budgeting and investment appraisal
Budgetary control and reporting
Behavioural aspects of budgeting
E. Standard costing
Standard costing system
Variance calculations and analysis
Reconciliation of budgeted and actual profit
F. Performance measurement
Performance measurement - overview
Performance measurement - application
Cost reductions and value enhancement
Monitoring performance and reporting
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