Budget preparation | ACCA MA Study Notes

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ACCA Management Accounting (MA/FMA) Full Course

The nature, source and purpose of management information

Accounting for management Sources of data Cost classification Presenting information Section A Practice Questions

SECTION B — Data analysis and statistical techniques

Sampling methods Analytical techniques in budgeting and forecasting Section B Practice Questions

Section C: Cost Accounting Techniques

Accounting for material, labour and overheads Absorption and marginal costing Cost accounting methods Alternative cost accounting principles Section C Practice Questions

Section D: Budgeting

Nature and purpose of budgeting Budget preparation Flexible budgets Asset budgeting and investment appraisal Budgetary control and reporting Behavioural aspects of budgeting Section D Practice Questions

Standard Costing

Standard Costing Principles Variance Calculations and Analysis Reconciliation of Budgeted and Actual Profit Section E Practice Questions

Section F — Performance measurement

Performance measurement - overview Performance measurement - application Cost reductions and value enhancement Monitoring performance and reporting Section F Practice Questions

ACCA Management Accounting (MA/FMA) Full Course Section D: BudgetingBudget preparation

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