Management Accounting

This course provides you with an understanding of the subjects covered in the 'Management Accounting' ACCA paper. The 'MA' paper – is concerned with the preparation of financial accounts. The purpose of this paper is to develop knowledge and understanding of the underlying principles, concepts and regulations relating to financial accounting and technical proficiency in the use of double-entry accounting techniques. This is a structured course with interactive lectures & quizzes online.

Chapter 1: Fundamentals of Management Accouting

LEARNING OUTCOME
Introduction
1.1 Purpose and Role of Cost and Management Accounting Within an Organisation
1.2 Comparison Between Financial Accounting and Cost and Management Accounting
1.3 Managerial Processes: Planning, Decision Making and Control
1.4 Strategic, Tactical and Operational Planning
1.5 Data and Information
1.6 Attributes of Good Information
1.7 Limitations of Management Information
1.8 Chapter 1: Summary

Chapter 2: Sources of Data

LEARNING OUTCOME
Introduction
2.1 Sources of Information
2.2 The Impact of General Economic Environment
2.3 Big Data and Analytics for Organisations
2.4 Chapter 2: Summary

Chapter 3: Cost Classification

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Chapter 4: Presenting Information

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Chapter 5: Sampling Methods

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Chapter 6: Forecasting Techniques

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Chapter 7: Summarising and Analysing Data

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Chapter 8: Spreedsheets

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Chapter 9: Accouting for Material, Labour and Overheads

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Chapter 10: Absorption and Marginal Costing

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Chapter 11: Cost Accounting Method

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Chapter 12: Alternative Cost Accounting

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Chapter 13: Nature and Purpose of Budgeting

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Chapter 14: Budget Preparation

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Chapter 15: Flexible Budgets

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Chapter 16: Capital Budgeting and Discounted Cash Flows

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Chapter 17: Budgetary Control and Reporting

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Chapter 18: Behavioural Aspects of Budgeting

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Chapter 19: Standard Costing Systems

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Chapter 20: Variance Calculations and Analysis

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Chapter 21: Reconciliation of Budgeted and Actual Profit

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Chapter 22: Performance Measurement-Overview

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Chapter 23: Performance Measurement-Application, Monitoring and Reporting

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