Technical articles

Technical articles

Production volume, capacity utilisation and efficiency ratios
This article looks at how to calculate the production volume, capacity utilisation and efficiency ratios and is relevant to section B2 of the MA2 Study Guide.

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 - 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.

Exam technique

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

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