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ACCA · Applied Knowledge

MA Management Accounting

The numbers managers use to plan and control: costing methods, budgeting, standard costing and variances, and basic performance measures, with the data analysis behind them.
MA
Format
On-demand computer-based exam
Duration
2h
Pass mark
50%
Total marks
100
Sessions
On demand
Syllabus
2026/27

Checked against ACCA's own pages on 22 October 2026. HPS re-checks before each session.

Exam structure

100 marks

  1. Section A70

    35 objective test questions, 2 marks each

  2. Section B30

    3 multi-task questions of 10 marks each, one each on budgeting, standard costing and performance measurement

No syllabus changes for 2026/27. The Section B multi-task questions cover budgeting, standard costing and performance measurement, and spreadsheet skills can appear in any of them.

VerifiedRecorded from the official pages on 22 October 2026Source 1 Source 2 Source 3
Syllabus navigator
Use the arrow keys or select an area. Areas and sub-areas follow the ACCA 2026/27 syllabus. Weightings appear only where the examining body publishes them.

Syllabus area A

The nature, source and purpose of management information

4 sub-areas, as the syllabus lists them. HPS lessons and questions are tagged to these codes, so your Knowledge DNA and revision plan point at the exact sub-area you got wrong.

  • A1Accounting for management
  • A2Sources of data
  • A3Cost classification
  • A4Presenting information
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Next sessions

  • December 20267 Dec 2026 to 11 Dec 2026Verified
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MA Management Accounting · ACCA · HPS