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Paper MA1

Standard hour
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.


Syllabus updates

Exam changes from February 2014 to August 2015
The article summarises the rationale for the latest qualification developments to the Foundation level and Knowledge papers, indicating which syllabuses are affected and when, outlining specifically which areas are being amended.

Exam technique

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.

Computer-based exam technique
This article highlights the benefits of ACCA’s computer-based exams (CBEs), outlines how we have improved the CBE experience to make it even more intuitive for you and also provides some guidance on how to approach a CBE.

Five steps to multiple-choice success
A five-step approach to answering multiple-choice questions.

Last updated: 13 Aug 2014