Skip to content
Sign inRegister

MA

Accounting for Management - ACCA Management Accounting (MA)

VIVA Subject Guide
YouTube video

130 Comments

  1. Muhammadsalim
    Thank you, sir. I passed the MA exam.

    I only used the OpenTuition lectures and practiced questions from the Kaplan Exam Kit. I really appreciate your knowledge and the way you explain concepts.

    Additionally, I can confirm that the lectures are still relevant and useful. I passed the exam on 18 May 2026
  2. John MoffatTutor
    Thank you for your comment, and many congratulations on having passed the exam
  3. inshaf
    are these still relevent for 2026 exam?
  4. John MoffatTutor
    Yes they are :-)
  5. Rewant
    Starting my ACCA journey from today, 1st day of MA class from here. Hoping to get cleared by Mid April in first attempt. All the best to all. Thank you opentuition.
  6. zhao
    The current 2025 syllabus added a new content, that is, "Data analysis and statistical techniques", which is neither on OP's note nor the lecture
  7. John MoffatTutor
    They are both covered in our lecture notes and the lectures that go with the notes.
  8. djgjc
    which part covers the data analysis and statistical techniques mentioned in the acca syllabus?
  9. King
    Hi sir with help of you I passed fa with 94% thanks for these amazing lectures I am gonna do same for ma.
  10. John MoffatTutor
    Excellent - well done :-)
  11. Harpreet
    Hello Sir, I passed MA with 52% and FA with 75% with your lectures, notes and Kaplan kit. Working full time and mum of two. Thanks a lot for your support :)
  12. John MoffatTutor
    That's great - many congratulations :-)
  13. Ark1
    Hi Sir, Thank you for the free lectures.
    I’ve just completed the FBT exam and started FMA, when I learnt the first chapter I got such a shook! I had a couple of questions on the FBT exam which I had no idea where they appear from, it wasn’t in the syllabus of FBT, but when I started the FMA in the first chapter here they where! ACCURATE and date vs information.
    Why wasn’t it in the FBT syllabus?
  14. John MoffatTutor
    I do not teach Paper BT and so I cannot comment. If you ask in the Paper FT Ask the Tutor Forum then our BT tutors will be able to comment.
  15. tamaradoubra
    are these lectures valid for 2025 exams ? for a beginner
  16. John MoffatTutor
    Yes they are :-)
  17. elisha
    what of exceeding the month of june 2025?
  18. John MoffatTutor
    If you are referring to the exams after June, then the syllabus is not changing.
  19. Ark1
    Hi Sir, Thank you for the free lectures.
    I’ve just completed the FBT exam and started FMA, when I learnt the first chapter I got such a shook! I had a couple of questions on the FBT exam which I had no idea where they appeared from, it wasn’t in the syllabus of FBT, but when I started the FMA in the first chapter here they where! ACCURATE and date vs information.
    Why wasn’t it in the FBT syllabus?
  20. S
    When you say to read chapter 2, where can we find the book?
  21. John MoffatTutor
    It is referring to our free lecture notes that you can download from this website.
  22. Noor
    Can i use study these lectures to pass my MA1 exam ?
  23. Ahmed
    Are these lectures valid for the 2024 examinations?
  24. John MoffatTutor
    Yes - all of our lectures are up-to-date for the current syllabuses.
  25. William
    Fantastic lecture, thank you!
  26. John MoffatTutor
    Thank you for your comment :-)
  27. Optn
    Why I in different sources ACCURATE defined differently at sixth letter A. Adaptable, Authoritative, Accessible
  28. John MoffatTutor
    Because it is a mnemonic simply to help you remember the main factors. It is not a definition and you certainly cannot ever be asked what the letters stand for.
  29. he
    hello sir, i don't know why i can't load the video, it shows that there are some problem with it o maybe the site has changed
  30. John MoffatTutor
    The video is working fine and so it seems that the problem must be at your end. If you are still having problems then please ask in the Technical Problems Forum and admin will try and help you.
  31. Sharon
    Hello Sir, I am unable to post the answers for section B in the mock exams. For some of the answers in section A I am unable to see all the options.
  32. John MoffatTutor
    If you are meaning you are unable to see the answers, then you can find them bu using the search facility. As far as seeing the options, use the sliders within the window showing the questions.
  33. Rafia
    Hi,
    Are these lectures relevant for the January 2023 sitting ?
  34. John MoffatTutor
    Yes they are :-)
  35. Richa
    I am not able to pass the exam can you please suggest me what do I do ?
  36. John MoffatTutor
    Have you watched all of our free lectures? In addition, have you bought a Revision Kit from one of the ACCA Approved Publishers? When you have completed your studying you need to attempt every question in the Kit (and ask in our Ask the Tutor Forum if you are not clear about any of the answers).
  37. SALOME
    Hello Sir, good morning. Can i use only the lectures and notes to prepare for my exams? or do i need to use the BPP study text as well?
    Is the notes and lectures comprehensive enough to study with?
  38. John MoffatTutor
    The notes and lectures cover everything needed to be able to pass the exam well.
    The only essential book is the Revision Kit, because it is full of exam standard questions for practice when you have finished studying, and practice is vital to passing the exam.
  39. SALOME
    Oh that is great. Thanks so much for the swift response. So far, the notes and lectures are quite simple and easy to use.

    Thanks so much
  40. John MoffatTutor
    You are welcome :-)
  41. Arlene
    Thank you soo much Mr. John, your notes and lecture are very useful. I passed my Exam today and I only used your study materials.
  42. John MoffatTutor
    Thank you for your comment, and many congratulations on having passed the exam :-)
  43. tarmugi
    Hey there.
    There's a lot of content missing in the lecture notes. Can you please look into it.
    Thank you
  44. John MoffatTutor
    There is no content missing at all!!

    The notes are only to be used while watching the lectures - they are lecture notes, and the one or two places that are blank are deliberately blank. They are to be filled in by you while watching the lectures!!
  45. tarmugi
    Thank you so much for clarifying my doubt sir. Have a great day!
  46. John MoffatTutor
    You too :-)
  47. Temidayo
    Can I use FA and MA lecture for FIA FA1,FA2,MA1&MA2 in December exam.is the lecture valid for FIA
  48. Andrew
    Hi,
    Are these lectures relevant for the September 2022 sitting?
  49. John MoffatTutor
    Yes they are :-)
  50. ACIPA
    Thanks you sir for the lecture.it was precise but informative. It was good introduction to the paper.
  51. John MoffatTutor
    Thank you for your comment :-)
  52. ramesh
    Hello Sir, will this be enough for july 2022 CBE exam or is there any more addition ?
  53. John MoffatTutor
    The lectures cover everything needed for the June 2022 exam.
  54. John MoffatTutor
    I will leave your comment just in case nanthinissharma sees it (although I doubt he will because given that he has passed Paper MA he is unlikely to come to this paper again but will be watching the lectures for later papers :-) )
    However, you should ask questions like this in the relevant Forum and not as comments on a lecture.

    Our notes and lectures cover everything needed to be able to pass the exam well.
    You do need to buy a Revision Kit from one of the ACCA Approved Publishers because they contain lots of exam standard questions for practice, and practice is vital to passing the exam.
  55. John MoffatTutor
    Thank you for your comment :-)
  56. Abidoye
    Questions and solutions on learning curve theory
  57. John MoffatTutor
    Learning curves are not examinable in Paper MA !!
  58. Clifton
    Very informative, was explained better than I was interpreting it. ?
  59. ajmal050
    Hello sir,
    I would like to know will i be able to attend MA exam coming september 2021 if i attend these classes.Are the portions all upto date or are there new additions.
  60. John MoffatTutor
    Everything is updated for the September 2021 exams :-)
  61. Nanthini
    Hello, Sir!
    I have studied MA within one month and I have passed MA by getting 76%, Sir. I have completed all you lectures and it was great and very helpful for me for my self-studies. Thank you very much for your support, Sir.

    Thank you ?
    2021-07-22
  62. John MoffatTutor
    Many congratulations - I am really pleased for you :-)
  63. Nanthini
    Thank you, Sir!
  64. ishamadhani
    Warms Greetings Sir
    I was a science student back in school. So I have no prior accounting knowledge except for Bookkeeping and preparing statements of financial position. I have already cleared Business in Technology, which is the F1 exam. Is there any need for F3, which is the Financial accounting in Management accounting exam? Like can I study F2 exam without having studied F3?
  65. John MoffatTutor
    Yes, you can study Paper MA (it is not called F2 any more) before studying Paper FA :-)
  66. sulnoori2019
    Why I can not reach to videos.
  67. John MoffatTutor
    Choose 'ACCA' from the top bar, and then choose 'MA' from the new bar that appears. That will take you to the main Paper MA page with links to all of our resources.
  68. Aisha
    I haven’t studied ACCA before, i hope to take the FAB, FMA FFA exam by using opentuiton and then move on to ACCA applied knowledge
    Do you think that is possible or will i have to study FA1
  69. John MoffatTutor
    Provided you fulfil the entry requirements for the ACCA Qualification then you do not need to take any exams prior to FAB, FMA, and FFA.

    For more, please ask in the General ACCA Forum :-)
  70. John MoffatTutor
    Only a small part of the syllabus for Paper MA is the foundation for Papers FM and AFM, most of it is the foundation for Papers PM and APM.

    There is a fair amount of arithmetic involved, but you certainly do not need a maths A level.
  71. Sachin
    Hello Mr. John and for all other friends on OpenTution:

    By referring to only OT Notes, OT Lectures and Approved Exam Kit. Today passed MA...!
  72. John MoffatTutor
    That is great news, and many congratulations :-)
  73. John MoffatTutor
    You can ask questions in the MA Ask the Tutor Forum.
  74. avtwvios
    Hi Sir, Just curious. Can I pass Acca exams by studying on open tuition or do I need some other private assistance
  75. John MoffatTutor
    Our notes and lectures cover everything needed to be able to pass the exam well.
    You do need to buy a Revision Kit from one of the ACCA Approved Publishers because they contain lots of exam standard questions for practice, and practice is vital to passing the exam.
  76. Asif
    Greetings.

    Sir, if Financial statements for FA has to be produced in 1 yr time, why in other places I have read that LTD companies have to produce every 9 months, and if PLC, then 6 months ?

    Also for the definition of Planning vs Decision making as per the notes, I could as well say “deciding how many staff will be required in the factory next year”, or “planning on what selling price to charge for a new product”. So I am seeing it difficult to find a difference here. Elaboration welcomed and appreciated.
  77. John MoffatTutor
    Stock exchanges have their own rules about how often companies listed on their exchange have to issue profit statements. However this is not a legal requirement. In law companies have to produce full statements every 12 months.

    The distinction between planning and decision making is not really important. However there is a distinction. If you intend to produce twice as many units then you need to plan to have twice as many workers and plan to buy twice as much material. As far as the selling price is concerned, you might choose to have a high selling price and make more profit per unit or you might choose to have a lower selling price in the hope of selling more units - that is a decision that needs to be made and is not something 'forced' on you.
  78. Asif
    Thankyou sir,

    I need more clarification about Ltd. Stock exchange are for Plc. Then why do Ltd need to produce in 9 months, if the law requirement is 12 months ?
  79. John MoffatTutor
    They don't have to produce in 9 months (and there is no relevance of either plc's or ltd's for Paper MA).
  80. harshtiwari
    hlo sir
    with the help of open tution i just passed with 92% in MA BT FMA thank you sir
  81. John MoffatTutor
    That is great news - many congratulations :-)
  82. Zacky
    Hi, I failed this paper 3 times. but I have completed the other 2 papers FA and AB with top marks...I find it hard to pass this exam..plss do help me.
  83. Zacky
    sir, Please do help me
  84. John MoffatTutor
    You must ask in the Ask the Tutor Forum - not as a comment on a lecture.
  85. smurfxactly
    I can tutor you on sundays if you don't mind.
  86. Nour
    Hi
    I have Question I live in Sweden and I want to take the exam of ACCA F1 Where can I take the exam?
  87. John MoffatTutor
    You need to check on the ACCA website (and the exam is called Paper BT, not F1).
  88. Chiamaka
    Pls how do I download the lectures?
  89. John MoffatTutor
    You can only watch the lectures online - that is the only way that we can keep this website free of charge.

    (Even the companies that provide online lectures and charge for them do not allow them to be download :-) )
  90. Chiamaka
    Oh thanks lol
  91. John MoffatTutor
    You are welcome :-)
  92. vasukie
    Hello Sir,
    I have studied MA within one month by only following the lectures and notes from opentuition, and now I have passed by getting 79%.
    Thank you very much for your support Sir.

    Thank you :)
  93. John MoffatTutor
    That is great news - many congratulations :-)
  94. vasukie
    Thank you Sir :)
  95. Linda Faith
    Hello Vusukie

    Congratulations. I am also studying MA and FA. How well did you manage your time, like how many hours a day?

    Regards and thanks
    Sampa
  96. Asadbek
    I will take acca exam first time. I must only pay for every exam or are there other things that must be paid for

    Looking forward to your reply thank you
  97. John MoffatTutor
    You also have to pay the ACCA's annual fee. You can find details on the ACCA website.
  98. ACIPA
    Thanks you sir for the lecture.it was precise but informative.
  99. Endee
    Hi Mr John,

    I just scored 83% on Management Accounting.

    Thank you so much for this platform. I would not have performed half as good without it.

    Before I found Open Tuition, I read the text from Kaplan back to back. But when i proceeded to attempt the questions in the study pack, I struggled. By the time I got to chapter 6, I knew I needed extra help. This is what prompted my search for online resources and your platform popped up.

    I watched all your videos, some more than once, and solved all the problems in the Kaplan study pack. I went to the exam hall confident I would score 90% at the very least, but 83% is not bad.

    Gracias!
  100. John MoffatTutor
    Congratulations, and thank you for your comments :-)
  101. Asadbek
    may I use old books such as 2016, 2017 edition to prepare for all ACCA papers? I have books and question banks from F1 to F9 but they were published in that years
  102. John MoffatTutor
    No, because syllabuses have changed for most of the exams.

    If you are watching our free lectures that you do not really need Study Texts - the lectures are a complete free course for each paper and cover everything needed to be able to pass each exam well.

    However you really do need to have up to date Revision Kits from one of the ACCA approved publishers. They are full of exam standard and past exam questions for practice, and practice is vital to passing the exams. But gain you need current editions because of changes in the syllabus and in the format of the exam.
  103. Cinzia
    I studied 2 months for MA exam and I successfully passed with 71%.

    I only read the notes, watched the lectures and practiced using the revision kit just as you suggested.

    Thank you so much Sir, I wouldn`t have make it without your help!
  104. John MoffatTutor
    Thank you for your comment, and many congratulations on passing the exam with such a good mark :-)
  105. Douglas
    Dear Mr John,

    Your content is indeed interesting.. or rather fascinating I will say. In spite of the current difficult times that we all are facing at the moment, we can still self study and improve ourselves thanks to you. I want you to know that we really appreciate your video lectures.

    Thanks and Best Regards,
    Douglas
  106. mizanur55
    This is amazing. Thank you so much for doing this. Please don't stop this great work.
  107. John MoffatTutor
    Thank you for your comment :-)
  108. YILMA
    I would like to say thank you for the very helpful lecture
  109. John MoffatTutor
    Thank you for your comment :-)
  110. Maheen
    These lectures are very helpful . Thank You
  111. John MoffatTutor
    Thank you for your comment :-)
  112. Nader
    many thanks for your lectures. so useful!
  113. John MoffatTutor
    Thank you for your comment - I am pleased that you are finding them useful :-)
  114. Vandy
    Thank you very much sir.
  115. John MoffatTutor
    You are welcome :-)
  116. abdimahad
    very important lecture and best lecturer thanks
  117. John MoffatTutor
    Thank you for your comment :-)
  118. Eli
    Excellent!!!
  119. jararrazi
    Great Explaination ty sir......
  120. John MoffatTutor
    Thank you for your comment :-)
  121. bright515
    I must appreciate your commitment and quality. These two are usually difficult to find when free resources are given. Your quality is superb, your commitment is selfless and your vision reaches out to all. I cannot express my gratitude. Thank you so much. I will not let you down.
  122. John MoffatTutor
    Thank you for your comment :-)
  123. shadynabayinda
    Just watched the introduction buh ts so nyc already . I feel I will make t
  124. John MoffatTutor
    Yes, provided that you also buy a Revision Kit from one of the ACCA approved publishers.
    (The Revision Kit is full of exam standard questions for practice, and practice is essential to passing the exam).
  125. davisbalo
    Good
  126. John MoffatTutor
    Thank you for your comment :-)
  127. ckfthomas
    So understandable
  128. John MoffatTutor
    Thank you for your comment :-)
  129. xixi415
    Great explanation!!! Thank you!
  130. xixi415
    Love opentuition!

Leave a comment