Technical articles

Paper MA2

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.

Accounting for joint products
The final article in a series on accounting for process costs identifies and explains the main aspects of accounting for joint products that emerge from a single process. Exam-style questions and explanatory answers are provided to illustrate the main points.

Process costing - losses in process
This article 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.

Exam technique

How to prepare for on-demand computer-based exams (FIA certificates)
This article will guide you on the skills and exam techniques required in preparing for on-demand CBEs for FiA certificates.

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