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ACCA MA · Management Accounting

Everything you need to pass ACCA MA.

Covers cost accounting, budgeting, standard costing, variance analysis, and short-term decision-making. £99 on its own, or all three Applied Knowledge papers for £149, with lifetime access.

Buy MA · £99See the Applied Knowledge pack
Modern tuition AI Tutor in every lesson Lifetime access as standard
  • 2h exam length
  • On demand book it when you are ready
  • Applied Knowledge level
  • £99 on its own, lifetime access

Taught by experts

Real experts behind every MA course.

The qualified-accountant tutors who teach the paper, with an AI Tutor in every lesson.

Nick Drape, VIVA tutorNick Drape
MA

Nick Drape is VIVA's tutor for ACCA Management Accounting (MA), and CIMA Advanced Management Accounting (P2).

ACCA MA
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The syllabus

What MA covers.

Management Accounting (MA) introduces cost accounting, budgeting, variance analysis, and decision-making techniques. You'll learn to calculate and interpret standard costs, prepare budgets, and analyse financial data to support management decisions.

  • Cost classification and behaviour
  • Marginal and absorption costing
  • Standard costing and variance analysis
  • Budgeting and budgetary control
  • Short-term decision making (CVP)
  • Performance measurement basics

The course, section by section

6 sections · 87 lessons · 18h 27m of video

  1. 01 A. The nature, sources and purpose of management information 4 modules14 lessons2h 25m of video
    1. Introduction to management accounting 3 lessons 39m
      1. Introduction 15m
      2. Data and information 12m
      3. Role of management 12m
    2. Sources of data 3 lessons 20m
      1. Sources of data 15m
      2. Limitations of information 3m
      3. The economic environment 2m
    3. Classifying costs 3 lessons 1h 1m
      1. Cost classification 30m
      2. Cost behaviour 12m
      3. Cost measurement 19m
    4. Presenting information 5 lessons 25m
      1. Introduction 4m
      2. Reports 4m
      3. Tables 2m
      4. Charts 7m
      5. Graphs 8m
  2. 02 B. Data analysis and statistical techniques 4 modules14 lessons3h 21m of video
    1. Sampling methods 3 lessons 17m
      1. The need for sampling 4m
      2. Random sampling 6m
      3. Non-random sampling 7m
    2. Forecasting 4 lessons 1h 13m
      1. Cost estimation 21m
      2. Regression analysis 30m
      3. Time series analysis 16m
      4. Index numbers 6m
    3. Summarising and analysing data 4 lessons 1h 20m
      1. Types of data 11m
      2. Big data 10m
      3. Analysing data 33m
      4. Distributions 26m
    4. Spreadsheets 3 lessons 31m
      1. Role of spreadsheets 9m
      2. Features 5m
      3. Formulae 17m
  3. 03 C. Cost accounting techniques 7 modules30 lessons6h 12m of video
    1. Accounting for materials 5 lessons 1h 24m
      1. Introduction 3m
      2. Obtaining inventory 10m
      3. Monitoring inventory 22m
      4. Cost of inventory 30m
      5. Valuing inventory 19m
    2. Accounting for labour 4 lessons 45m
      1. Introduction 19m
      2. Labour ratios 17m
      3. Classifying labour costs 6m
      4. Ledger accounting 3m
    3. Accounting for overheads 4 lessons 1h 5m
      1. Costs recap 8m
      2. Absorption costing 24m
      3. Overhead absorption rates 31m
      4. Ledger entries 2m
    4. Absorption and marginal costing 3 lessons 28m
      1. Marginal costing 6m
      2. Absorption vs marginal costing 18m
      3. Evaluating approaches 4m
    5. Job, batch and process costing 6 lessons 1h 33m
      1. Job costing 9m
      2. Batch costing 3m
      3. Process costing 10m
      4. Losses and gains 28m
      5. Work-in-progress 36m
      6. Joint and by-products 7m
    6. Service costing 4 lessons 20m
      1. Introduction 5m
      2. Service characteristics 5m
      3. Service cost units 8m
      4. Service departments 2m
    7. Alternative costing principles 4 lessons 37m
      1. Activity based costing 11m
      2. Target costing 7m
      3. Life cycle costing 12m
      4. Total quality management 7m
  4. 04 D. Budgeting 3 modules17 lessons3h 17m of video
    1. Purpose of budgeting and flexible budgets 5 lessons 48m
      1. Introduction 20m
      2. Budget preparation 9m
      3. Cash budgets 11m
      4. Master budget 1m
      5. Fixed and flexible budgeting 7m
    2. Capital budgeting 7 lessons 2h 2m
      1. Capital expenditure 13m
      2. Cashflow and profit 14m
      3. Interest 31m
      4. Investment appraisal - introduction 3m
      5. Payback 17m
      6. Net present value 23m
      7. Internal rate of return 21m
    3. Budgetary control and behavioural aspects 5 lessons 27m
      1. Budgets and motivation 7m
      2. Targets 3m
      3. Incentives 5m
      4. Participative approaches 5m
      5. Responsibility accounting 7m
  5. 05 E. Standard costing 1 module5 lessons1h 39m of video
    1. Standard costing and variance analysis 5 lessons 1h 39m
      1. Standards 22m
      2. Variances 13m
      3. Calculating variances 37m
      4. Understanding variances 12m
      5. Operating statements 15m
  6. 06 F. Performance measurement 1 module7 lessons1h 33m of video
    1. Performance measurement 7 lessons 1h 33m
      1. Introduction 6m
      2. Mission statements 11m
      3. Financial measures 41m
      4. Non-financial measures 17m
      5. Benchmarking 4m
      6. Specific environments 8m
      7. Cost control vs reduction 6m

Modern tuition

Expert video, with a tutor in every lesson.

Built and taught by people who have lectured this material for years, with an AI Tutor sitting inside each lesson to answer the question you have right now.

  • Experts Former Kaplan and BPP lecturers and academics from major UK universities.
  • AI Tutor Ask a question inside the lesson and get an answer grounded in that lesson.
  • Pick up where you left off Your progress is saved lesson by lesson, so you always come back to the right place.

ACCA Applied Knowledge

MA is one of the three Applied Knowledge papers. ACCA lets you sit them in whatever order suits you.

See all of Applied Knowledge →
  1. BT Business and Technology
  2. FA Financial Accounting
  3. MA Management Accounting You are here

Personalised ACCA pack

MA is £99 on its own, or Applied Knowledge for £149.

Tell us which ACCA papers you have already passed, or are exempt from taking. The best option updates as you go.

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Questions

The things students ask before buying.

What does the MA course include?

Expert video lessons from qualified-accountant tutors across the MA syllabus, with an AI Tutor in every lesson and your progress saved as you go. £99 on its own, with lifetime access.

How is MA examined?

The MA exam is 2h long. MA is on demand, so you book it when you are ready.

Does the course cover the whole MA syllabus?

Yes. The video lessons cover every section of the MA syllabus, and the AI Tutor in each lesson answers questions on it as you study.

Do ACCA courses include mock exams?

ACCA courses are taught courses: video lessons with an AI Tutor in every lesson. Online mock exams with marking are part of our CIMA courses.

Is it cheaper to buy the whole Applied Knowledge level?

The Applied Knowledge pack is £149 and covers every paper in the level, however many you have left. Anything you have already bought comes off the pack price, so buying one paper first never costs you more.

How long do I have access?

Lifetime access, on every course. There is no subscription and no renewal - if you need to resit, or come back to the material years later, it is still there.

Ready for a clearer route to your MA exam?

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Get on with your life.

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Buy MA · £99