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ACCA – Management Accounting (MA)

The Management Accounting (MA) subject introduces you to elements of management accounting

London Governance & Compliance Academy


£295 inc VAT
Or £49.17/mo. for 6 months...
Study method
Distance learning
2 hours · Self-paced
ACCA Diploma in Accounting and Business (RQF Level 4)
Regulated qualification What's this?


The Management Accounting (MA) subject introduces you to elements of management accounting which are used to make and support decisions. The syllabus starts by introducing the nature, the source and purpose of management information followed by the statistical techniques used to analyse data. Then the syllabus addresses cost accounting and the costing techniques used in business which are essential for any management accountant.

Furthermore, the syllabus looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business activities. The syllabus concludes with an introduction to measuring and monitoring the performance of an organisation.


ACCA Diploma in Accounting and Business (RQF Level 4)

Regulated by Ofqual

Course media


Syllabus structure

    • The nature, source and purpose of management information

    • Data analysis and statistical techniques

    • Cost accounting techniques

    • Budgeting

    • Standard costing

    • Performance measurement

Main Capabilities

On successful completion of this subject, you should be able to:

    • Explain the nature, source and purpose of management information.

    • Explain and analyse data analysis and statistical techniques

    • Explain and apply cost accounting techniques

    • Prepare budgets for planning and control

    • Compare actual costs with standard costs and analyse any variances

    • Explain and apply performance measurements and monitor business performance

Who is this course for?

The ACCA qualification is ideal for people who want a career in finance and business.


The Management Accounting (MA) exam is part of the Applied Knowledge Level of the ACCA qualification. If you are AAT qualified or graduated with a degree accredited by ACCA you are exempt from this subject.

Questions and answers

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Jose asked:

Hi, I've a degree in Business and Information Systems and never worked in finance. I want to work in finance now. What course would you advise me?


Dear Jose, In this case, we recommend you to take LGCA's ACCA - Applied Knowledge Bundle available on the Reed platform.

This was helpful. Thank you for your feedback.
Anthony Embalsado asked:

I'm 64 yrs of age was an professional accountant back 20 yrs I still eligible to take accounting course?


Dear Anthony, Yes, you are certainly eligible, ACCA or indeed any other professional accounting body sets no limitation as to students' age.

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IVIE asked:

Hi, I have a master in management Accounting can I take up this course?


You certainly can.

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Anthony asked:

I have AAT Level 2/IAB Level 3 qualifications and have been employed in various bookkeeping roles. Would this course be suitable as a refresher?


Dear Anthony, Yes, it will.

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Hanna asked:

Is the exam for Management Accounting included with the course or do we have to pay for it separately? Do you provide exam?


Dear Hanna! Thank you for your question. No, exam costs are not included in the fee, you will have to book it with ACCA and pay for it separately.

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Maan asked:

Hi, So, upon the completion of the course here, and ACCA Diploma in Management Accounting is awarded?


Hi Maan, No, you will have completed one of the three subjects of the first level (the Applied Knowledge) leading to the ACCA qualification. The ACCA Diploma in Financial and Management Accounting is one of the Foundation Certificates recommended if you have no formal qualifications. For the ACCA Diploma in Financial and Managerial Accounting you the following is needed: • FA1 Recording Financial Transactions • MA1 Management Information • Foundations in Professionalism Module.

This was helpful. Thank you for your feedback.


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Study method describes the format in which the course will be delivered. At Reed Courses, courses are delivered in a number of ways, including online courses, where the course content can be accessed online remotely, and classroom courses, where courses are delivered in person at a classroom venue.

CPD stands for Continuing Professional Development. If you work in certain professions or for certain companies, your employer may require you to complete a number of CPD hours or points, per year. You can find a range of CPD courses on Reed Courses, many of which can be completed online.

A regulated qualification is delivered by a learning institution which is regulated by a government body. In England, the government body which regulates courses is Ofqual. Ofqual regulated qualifications sit on the Regulated Qualifications Framework (RQF), which can help students understand how different qualifications in different fields compare to each other. The framework also helps students to understand what qualifications they need to progress towards a higher learning goal, such as a university degree or equivalent higher education award.

An endorsed course is a skills based course which has been checked over and approved by an independent awarding body. Endorsed courses are not regulated so do not result in a qualification - however, the student can usually purchase a certificate showing the awarding body's logo if they wish. Certain awarding bodies - such as Quality Licence Scheme and TQUK - have developed endorsement schemes as a way to help students select the best skills based courses for them.