Study ACCA MA Management Accounting with Learnsignal
In short
ACCA MA introduces core management accounting techniques — costing, budgeting, variance analysis, and decision-making — for internal business management.
What Is ACCA MA?
ACCA Management Accounting (MA) — formerly F2 — is an Applied Knowledge paper introducing the principles and techniques management accountants use to plan, control, and make business decisions. MA is the prerequisite for Performance Management (PM) at Applied Skills level and is available as an on-demand CBE.
Exam Format
Two hours, 100% OT questions. All compulsory, pass mark 50%.
Core Syllabus Areas
Costing: absorption vs marginal costing, cost classification (fixed, variable, semi-variable, stepped), cost behaviour, and overhead absorption rate (OAR) calculation. Decision-making: cost-volume-profit (CVP) analysis — breakeven, margin of safety, contribution ratios — and limiting factor analysis. Budgeting: the budget-setting process, functional budgets (sales, production, materials, labour, overhead, cash), and fixed vs flexed budgets. Variance analysis: sales variances (volume and price), materials variances (price and usage), labour variances (rate and efficiency), and overhead variances. Performance measurement: basic financial performance indicators, the Balanced Scorecard at introductory level.
What You Get with Learnsignal
- Video lectures for every MA topic with clear explanations and calculation practice
- Variance analysis drills and CVP scenario practice
- OT question bank across all syllabus areas
- Mock exams timed to exam conditions