MA2 Managing Costs and Finance is part of ACCA FIA Foundation in Accountancy
Free MA2 Course notes December 2013 Exam
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APPROACH TO EXAMINING THE MA2 SYLLABUS
The syllabus is assessed by a two hour paper-based or computer-based examination. Questions will assess all parts of the syllabus and will include both computational and non-computational elements.
The examination will consist of 50 two mark questions.
The Aim of FIA MA2 exam is to develop knowledge and understanding of how to prepare, process and present basic cost information to support management in planning and decision-making in a variety of business contexts.
When you complete MA2 paper you should be able to explain and understand the following:
• Explain the role of costing within the organisation and how costs are classified
• Describe and record costs by classification
• Explain and apply cost accounting techniques
• Use management accounting techniques to make and support decision-making
• Explain principles of cash management
• Apply and use computer spreadsheets in Microsoft Excel.
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