MA1 Management Information Study Text Kaplan 2019-20

Jul 17, 2026

105

Uploaded by Sage

MA1 Management Information study text for ACCA’s Financial and Management Accounting qualification (RQF Level 2) provides structured learning for the management information syllabus approved by ACCA. The material covers the nature and purpose of cost and management accounting, information sources and coding systems, and cost classification and cost behaviour. It details recording costs for materials, labour, and other expenses, including product cost accounting, absorption and marginal costing, and job, batch, and process costing. It also introduces performance indicators and practical spreadsheet systems with exam-style practice.

LanguageEnglish

CategoryExam

FormatPDF

Pages262

Reading Time11 h 0 min

AccessFree to download

ACCA Diploma in Financial and Management Accounting (RQF Level 2) MA1 Management Information STUDY TEXT British Library Cataloguing-in-Publication Data A catalogue record for this book is available from the British Library. Published by: Kaplan Publishing UK Unit 2 The Business Centre Molly Millars Lane Wokingham RG41 2QZ ISBN: 978-1-78740-382-6 􀂔 Kaplan Financial Limited, 2019 Printed and bound in Great Britain. Acknowledgments We are grateful to the Association of Chartered Certified Accountants for permission to reproduce past examination questions. The answers have been prepared by Kaplan Publishing. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, without the prior written permission of Kaplan Publishing. The text in this material and any others made available by any Kaplan Group company does not amount to advice on a particular matter and should not be taken as such. No reliance should be placed on the content as the basis for any investment or other decision or in connection with any advice given to third parties. Please consult your appropriate professional adviser as necessary. Kaplan Publishing Limited and all other Kaplan group companies expressly disclaim all liability to any person in respect of any losses or other claims, whether direct, indirect, incidental, consequential or otherwise arising in relation to the use of such materials. These materials are reviewed by the ACCA examining team. The objective of the review is to ensure that the material properly covers the syllabus and study guide outcomes, used by the examining team in setting the exams, in the appropriate breadth and depth. The review does not ensure that every eventuality, combination or application of examinable topics is addressed by the ACCA Approved Content. Nor does the review comprise a detailed technical check of the content as the Approved Content Provider has its own quality assurance processes in place in this respect. CONTENTS Page Introduction P.5 Syllabus and study guide P.7 The examination P.11 Study skills and revision guidance P.13 Chapter 1 Business organisation 1 2 Introduction to management information 25 3 Classification of costs and cost behaviour 39 4 Coding of costs and income 51 5 Materials cost 63 6 Labour costs 83 7 Expenses and absorption of overheads 105 8 Marginal costing and absorption costing 127 9 Job, batch and process costing 137 10 Performance indicators 151 11 Spreadsheets 165 Answers to chapter activities and exam-style questions 221 Index 245 Quality and accuracy are of the utmost importance to us so if you spot an error in any of our products, please send an email to [mykaplanreporting@kaplan.com](mykaplanreporting@kaplan.com) with full details. Our Quality Co-ordinator will work with our technical team to

Jul 17, 2026

105

Uploaded by Sage