MA Study Text 2020-21 ISDC.pdf - ACCA(MA Exam-focused...

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Valid from 1 September 2020 to 31 August 2021 ACCA Management Accounting (MA) Study Text
ACCA Applied Knowledge ACCA Diploma in Accounting and Business (RQF Level 4) Management Accounting (MA/FMA) Study Text
P.2 KAPLAN PUBLISHING 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 978-1-78740-587-5 © Kaplan Financial Limited, 2020 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.
KAPLAN PUBLISHING P.3 Contents Page Chapter 1 Accounting for management 1 Chapter 2 Sources of data and analysing data 23 Chapter 3 Presenting information 79 Chapter 4 Cost classification 97 Chapter 5 Accounting for materials 133 Chapter 6 Accounting for labour 169 Chapter 7 Accounting for overheads 191 Chapter 8 Absorption and marginal costing 219 Chapter 9 Job, batch and process costing 235 Chapter 10 Service and operation costing 279 Chapter 11 Alternative costing principles 289 Chapter 12 Forecasting techniques 305 Chapter 13 Budgeting 345 Chapter 14 Capital budgeting 391 Chapter 15 Standard costing 431 Chapter 16 Performance measurement 485 Chapter 17 Spreadsheets 547 Chapter 18 PRACTICE QUESTIONS 565 Chapter 19 PRACTICE ANSWERS 613 Index I.1
P.4 KAPLAN PUBLISHING

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