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OpenTuition Ex 019
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Free resources for accountancy students
ACCA
Management
Accounting (MA)
Please spread the word about OpenTuition,
so that all ACCA students can benefit.
How to use OpenTuition:
1) Register & download the latest notes
2) Watch ALL OpenTuition free lectures
3) Attempt our free tests online
4) Question practice is vital - you must obtain
also Exam Kit from BPP or Kaplan
OpenTuition Lecture Notes can be downloaded FREE from https://opentuition.com
Copyright belongs to OpenTuition.com - please do not support piracy by downloading from other websites.
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ACCA ACCA
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,September 2019-August 2020 MA/FMA Exams Watch free MA/FMA lectures 1
Management Accounting (MA)
Formulae 3
1. Accounting for Management 7
2. Sources of Data 11
3. Presenting Information 13
4. Cost Classification and Behaviour 15
5. Ordering and Accounting for Inventory 21
6. Inventory Control 25
7. Accounting for Labour 31
8. Accounting for Overheads 33
9. The Management Accountant’s Profit Statement – Absorption Costing 39
10. The Management Accountant’s Profit Statement – Marginal Costing 41
11. Process Costing – Introduction 45
12. Process Costing – Losses 49
13. Process Costing – Work-in-Progress 53
14. Process Costing – Joint Products 57
15. Job, Batch, and Service Costing 61
16. Alternative Cost Accounting 63
17. Budgeting 65
18. Behavioural Aspects of Budgeting 73
19. Semi-Variable Costs 75
20. Time Series Analysis 79
21. Index Numbers 81
22. Measures of Average and of Dispersion 85
23. The Normal distribution 91
24. Interest 93
25. Investment Appraisal 99
26. Variance Analysis 103
27. Performance Measurement Overview 105
28. Financial Performance Measurement 107
29. Non-Financial Performance Measurement 113
30. Divisional Performance Measurement 115
Answers To Examples 117
Only on OpenTuition you can find: Free ACCA notes • Free ACCA lectures • Free ACCA tests • Free ACCA tutor support • The largest ACCA community
, September 2019-August 2020 MA/FMA Exams Watch free MA/FMA lectures 2
Access FREE ACCA Management
Accounting (MA)/ FIA FMA
online resources on OpenTuition:
ACCA MA Lectures (complete course)
To fully benefit from these notes you should watch our free MA lectures
ACCA MA Practice Questions
Every time you have finished studying a chapter of our MA lecture notes,
you should come on-line and take a quick test
ACCA MA Flashcards
Practice key terms and concepts using our MA flashcards!
ACCA MA Revision Lectures
Watch MA revision lectures working through the past ACCA exam
questions
ACCA MA Revision Mock Exam
Check how well prepared you are for the MA Exam, and take our
interactive, computer based Revision MA Exam.
ACCA MA Forums
Get help from other students
Ask MA Tutor
Post questions to a ACCA tutor
visit https://opentuition.com/acca/ma/
Only on OpenTuition you can find: Free ACCA notes • Free ACCA lectures • Free ACCA tests • Free ACCA tutor support • The largest ACCA community
gu te
st mb
20 e
O
20 r 2
OpenTuition Ex 019
am
s
Free resources for accountancy students
ACCA
Management
Accounting (MA)
Please spread the word about OpenTuition,
so that all ACCA students can benefit.
How to use OpenTuition:
1) Register & download the latest notes
2) Watch ALL OpenTuition free lectures
3) Attempt our free tests online
4) Question practice is vital - you must obtain
also Exam Kit from BPP or Kaplan
OpenTuition Lecture Notes can be downloaded FREE from https://opentuition.com
Copyright belongs to OpenTuition.com - please do not support piracy by downloading from other websites.
,Free Free
ACCA ACCA
Notes Lectures
Ask Free
ACCA ACCA
Tutor Tests
Find
ACCA Spread
the word
Study about
Buddy OpenTuition
,September 2019-August 2020 MA/FMA Exams Watch free MA/FMA lectures 1
Management Accounting (MA)
Formulae 3
1. Accounting for Management 7
2. Sources of Data 11
3. Presenting Information 13
4. Cost Classification and Behaviour 15
5. Ordering and Accounting for Inventory 21
6. Inventory Control 25
7. Accounting for Labour 31
8. Accounting for Overheads 33
9. The Management Accountant’s Profit Statement – Absorption Costing 39
10. The Management Accountant’s Profit Statement – Marginal Costing 41
11. Process Costing – Introduction 45
12. Process Costing – Losses 49
13. Process Costing – Work-in-Progress 53
14. Process Costing – Joint Products 57
15. Job, Batch, and Service Costing 61
16. Alternative Cost Accounting 63
17. Budgeting 65
18. Behavioural Aspects of Budgeting 73
19. Semi-Variable Costs 75
20. Time Series Analysis 79
21. Index Numbers 81
22. Measures of Average and of Dispersion 85
23. The Normal distribution 91
24. Interest 93
25. Investment Appraisal 99
26. Variance Analysis 103
27. Performance Measurement Overview 105
28. Financial Performance Measurement 107
29. Non-Financial Performance Measurement 113
30. Divisional Performance Measurement 115
Answers To Examples 117
Only on OpenTuition you can find: Free ACCA notes • Free ACCA lectures • Free ACCA tests • Free ACCA tutor support • The largest ACCA community
, September 2019-August 2020 MA/FMA Exams Watch free MA/FMA lectures 2
Access FREE ACCA Management
Accounting (MA)/ FIA FMA
online resources on OpenTuition:
ACCA MA Lectures (complete course)
To fully benefit from these notes you should watch our free MA lectures
ACCA MA Practice Questions
Every time you have finished studying a chapter of our MA lecture notes,
you should come on-line and take a quick test
ACCA MA Flashcards
Practice key terms and concepts using our MA flashcards!
ACCA MA Revision Lectures
Watch MA revision lectures working through the past ACCA exam
questions
ACCA MA Revision Mock Exam
Check how well prepared you are for the MA Exam, and take our
interactive, computer based Revision MA Exam.
ACCA MA Forums
Get help from other students
Ask MA Tutor
Post questions to a ACCA tutor
visit https://opentuition.com/acca/ma/
Only on OpenTuition you can find: Free ACCA notes • Free ACCA lectures • Free ACCA tests • Free ACCA tutor support • The largest ACCA community
