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Management Accounting – process costing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Management Accounting – process costing

  • This topic has 1 reply, 2 voices, and was last updated 1 year ago by John Moffat.
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  • October 27, 2021 at 1:17 am #639164
    mujjy
    Member
    • Topics: 1
    • Replies: 0
    • ☆

    Hello Sir,

    I wanted to know whether making T – Accounts would be part of the exam? I thought this was part the financial accounting module rather than MA.

    Thank you.

    October 27, 2021 at 7:55 am #639174
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 51538
    • ☆☆☆☆☆

    You cannot be asked to produce t-accounts in either Paper MA or in Paper FA (although in Paper FA you are expected to know what all the double entries are).

    Process costing is the one place in Paper MA where little t-accounts are useful in the workings, but it is only in workings and you can do the workings any way you want (nobody looks at your workings – only at the final answer).

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