Management Accounting (MA/FMA) essentials on one page

Management accounting aims to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring business performance. This knowledge is then the platform to develop further in the skills and professional exams, PM, APM and SBL.

• If possible, study with an approved learning partner or with ACCA-X
• Use ACCA Study Hub or Approved Learning Content
• Study the whole syllabus
• Practice exam standard questions, to time, including the specimen exam and practice tests
• Ensure you are competent working in the computer based exam (CBE) environment
• Attempt at least two full exams under exam conditions, debrief your answers, then focus your study on weaker areas
• Book your CBE exam in advance at one of the on demand CBE centres

Our On-demand CBE hub has lots of useful resources, including:

• Articles and podcasts
• ACCA-X
• Specimen exams and debrief videos
• Practice tests
• Information on booking exams

Additional resources

• Examining team guidance
• Technical articles
• ACCA Study Hub

Section A (70 marks)

35 objective test (OT) questions, each worth two marks

Tips for answering OT questions

• Read the question carefully
• Think before answering, don’t rush!
• Ensure you do your workings even though you do not need to show them
• If not sure, eliminate other answers to help find the correct answer
• Answer all questions even if unsure of the answer.

Section B (30 marks)

There will be three multi-task questions (MTQ) in this section each worth 10 marks. Each MTQ will examine budgeting, standard costing and performance management syllabus areas.

Tips for answering multi-task questions

• Read and ensure you understand the scenario
• Read the questions carefully
• Think before answering, don’t rush!
• Ensure you do your workings even though you do not need to show them
• Answer all questions even if unsure of the answer.