Management Accounting Study Text ACCA Applied Knowledge

Jul 17, 2026

105

Uploaded by Skyler

Study Text for ACCA Management Accounting (MA/FMA), aligned to the ACCA syllabus and examination outcomes. Covers core management accounting themes from foundational management accounting principles and cost classification to materials, labour, overheads, absorption and marginal costing, and multiple costing approaches including job, batch, process, and service/operation costing. Includes data analysis, forecasting techniques, budgeting, capital budgeting, standard costing, performance measurement, and presenting information, with additional practice questions, spreadsheets, and chapter-level learning objectives and testing support.

LanguageEnglish

CategoryExam

FormatPDF

Pages680

Reading Time28 h 34 min

AccessFree to download

ACCA Applied Knowledge ACCA Diploma in Accounting and Business (RQF Level 4) Management Accounting (MA/FMA) 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 Berkshire RG41 2QZ ISBN 978-1-78740-855-5 © Kaplan Financial Limited, 2021 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. Printed and bound in Great Britain Acknowledgements 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. We are grateful to the Association of Chartered Certified Accountants and the Chartered Institute of Management Accountants for permission to reproduce past examination questions. The answers have been prepared by Kaplan Publishing. P.2 KAPLAN PUBLISHING Contents Page Chapter 1 Accounting for management 1 Chapter 2 Cost classification 23 Chapter 3 Accounting for materials 59 Chapter 4 Accounting for labour 95 Chapter 5 Accounting for overheads 117 Chapter 6 Absorption and marginal costing 145 Chapter 7 Job, batch and process costing 161 Chapter 8 Service and operation costing 205 Chapter 9 Alternative costing principles 215 Chapter 10 Sources of data 231 Chapter 11 Analysing data 253 Chapter 12 Forecasting techniques 289 Chapter 13 Budgeting 331 Chapter 14 Capital budgeting 377 Chapter 15 Standard costing 417 Chapter 16 Performance measurement 469 Chapter 17 Presenting information 531 Chapter 18 Spreadsheets 549 Chapter 19 PRACTICE QUESTIONS 567 Chapter 20 PRACTICE ANSWERS 615 Index I.1 KAPLAN PUBLISHING P.3 P.4 KAPLAN PUBLISHING Introduction KAPLAN PUBLISHING P.5 How to use the Materials These Kaplan Publishing learning materials have been carefully designed to make your learnin

Jul 17, 2026

105

Uploaded by Skyler