**ACCA MA lectures are based on OpenTuition MA lecture notes**

#### Start with the Introduction to Management Accounting (MA) Exam

## Watch free ACCA Management Accounting (MA) lectures

### Chapter 1

Accounting for Management [18m]

### Chapter 2

Sources of data [13m]

### Chapter 3

Presenting Information [11m]

### Chapter 4

Cost classification part 1 [14m]

Cost behaviour part 2 [21m]

### Chapter 5

Ordering and accounting for inventory [24m]

### Chapter 6

Inventory Control (part 1) The EOQ Formula [24m]

Inventory Control (part 2) Quantity Discounts [11m]

Inventory Control (part 3) – Economic Batch Quantity [15m]

Inventory Control (part 4) – Reorder Level [16m]

### Chapter 7

Accounting for labour [24m]

### Chapter 8

Accounting for overheads part 1 [23m]

Accounting for overheads part 2 [16m]

Accounting for overheads part 3 [20m]

#### Chapter 9

The Management Accountant’s Profit Statement – Absorption Costing [27m]

### Chapter 10

The Management Accountant’s Profit Statement – Marginal Costing [28m]

#### Chapter 11

Process Costing – Introduction [11m]

### Chapter 12

Process Costing (part 1) – Normal or Expected Losses [12m]

Process Costing (part 2) – Abnormal Gains and Losses [25m]

### Chapter 13

Process Costing – Work-in-progress (part 1) [15m]

Process Costing – Work-in-progress (part 2) [26m]

Process Costing – Work-in-progress (part 3) [16m]

### Chapter 14

Process Costing – Joint Products [27m]

### Chapter 15

Job, Batch, and Service Costing [10m]

### Chapter 16

**Alternative cost accounting**

There is no lecture for this chapter – please read the lecture notes

### Chapter 17

Budgeting part 1 [9m]

Budgeting part 2 [20m]

Budgeting part 3 [21m]

Budgeting part 4 [13m]

### Chapter 18

Behavioural aspects of budgeting [5m]

### Chapter 19

Semi-Variable Costs (part 1) High Low method [13m]

Semi-Variable Costs (part 2) Regression analysis [21m]

Semi-Variable Costs (part 3) The correlation coefficient [16m]

### Chapter 20

Time Series Analysis [36m]

### Chapter 21

Index Numbers [30m]

### Chapter 22

Measures of average and dispersion [29m]

Averages [18m]

Measures of dispersion [31m]

### Chapter 23

The Normal distribution [41m]

### Chapter 24

Simple Interest, Compound Interest [16m]

Discounting, Annuities, Perpetuities [26m]

### Chapter 25

Investment Appraisal – NPV, IRR [26m]

Investment Appraisal – Payback period [13m]

### Chapter 26

Variance Analysis (part 1) [24m]

Variance Analysis (part 2) [22m]

Variance Analysis (part 3) [17m]

Variance Analysis (part 4) [7m]

Variance Analysis (part 5) [7m]

### Chapter 27

#### Performance Measurement Overview

There is no lecture for this chapter – please read the course notes

### Chapter 28

Financial Performance Measurement – Profitability Measures [16m]

Financial Performance Measurement – Liquidity Measures [22m]

### Chapter 29

Non-financial performance measurement [27:11]

### Chapter 30

Divisional Performance Measurement [16m]