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ACCA•ACCA Extended Practice

Management Accounting (MA)

University 8 questions
AI-drafted from platform data — specialist review scheduledBy DigiTransact Mastermind editorial team
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What management accounting (ma) means

Costing, budgeting, variances and break-even analysis.

Before you start

Not confident yet? Work through Financial Accounting (FA) first.

Worked example

One question from this skill's own question bank, shown with its full working.

Question

Contribution per unit =

  • sales price − variable cost
  • sales price − fixed cost
  • profit ÷ units
  • variable cost + fixed cost
Answer: sales price − variable cost

Working: Contribution covers fixed costs and then generates profit.

Curriculum and exam alignment

Tertiary foundation coursework

Curriculum notes are a general guide to where this work normally sits. Always check the syllabus your school or examination body is currently using.

Related skills

Other ACCA Extended Practice skills in ACCA, at the same point in the course.

Other ACCA topics

ACCA Exam Practice

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Exams that assess management accounting (ma)

University work on this skill feeds directly into these exam papers. Each page lists the ACCA topics that appear on it.

ACCAACCA practice questionsThis subject is one of the practice areas on the ACCA page.CIMACIMA practice questionsListed as a related subject on the CIMA practice page.CFACFA practice questionsListed as a related subject on the CFA practice page.

How this page was produced

This text was drafted with AI assistance from the questions and topics already stored on the platform. A subject-specialist review is scheduled but has not yet been recorded, so we do not claim it here.

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DigiTransact Mastermind editorial team
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All ACCA skills

Practise management accounting (ma)

8 questions with a worked answer after every attempt, and a SmartScore that tracks how close you are to mastery.

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