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 - equivalent units
Process costing is a topic that will always be examined in MA1 and MA2 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 MA1 and MA2.

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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