The standard hour is a useful concept in performance measurement and is relevant to items C2(e) and (f) in the Study Guide for Paper MA1
Effective presentation and communication of information using charts
This article looks at the variety of chart types and the features that make a particular chart type appropriate for the type of data being presented. Some useful tips on presentation are also provided, together with guidance on interpreting the data presented in the charts.
Process costing - equivalent units
Process costing is a topic that will always be examined in Paper MA1 and candidates' performance on this topic to date has been disappointing. This article focuses on one of the main areas of process costing - accounting for incomplete work - with examples of the type of multiple-choice questions that may feature in the exam.
Process costing - losses in process
A second article on process costing looks at accounting for losses, where an abnormal loss or gain occurs in a process, which is a major part of the Study Guide for the topic of process costing in Paper MA2.
Getting to grips with spreadsheets
With the use of spreadsheets appearing in both syllabuses for Papers MA1 and MA2, this article provides some practical guidance and exercises on using Excel, outlining the purpose of its various features and highlighting alternative approaches.
Changes to the ACCA Qualification skills module, Professional level and Foundations in 2016–17
This article explains the planned updates to the ACCA Qualification syllabuses taking place as part of the process of continuous syllabus refreshment and improvement.
How to answer multiple-choice questions
Answering MCQs successfully requires you to develop a range of skills and exam techniques. Taking the steps set out in this article will help you to maximise your marks.
This article considers the benefits of computer-based exams (CBEs), highlights the points that you need to be aware of when completing ACCA's current CBEs, and looks at the different types of questions.
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