Management Accounting (MA): the practice module
Exam body: ACCA. Verified for ACCA Management Accounting (MA/FMA) Syllabus and study guide, September 2026 to June 2027 on October 16, 2026.
What it covers
Covers: single-answer and multiple-answer multiple-choice questions written to this exam’s outline, format and timing.
Does not cover: multiple response matching, number entry, multi-task questions (Section B). DoMcq is multiple-choice only; the real exam’s other item types are out of scope.
Question format
- Every question has exactly 4 options.
- One or more correct answers per question (multiple-answer stems say how many to choose, and are scored all-or-nothing unless the module says otherwise).
- Not allowed as an option: “all of the above”, “none of the above”.
- Stems follow the exam’s conventions, such as “Which of the following statements about marginal costing is correct?”, “Which of the following would be a PROBLEM when measuring the performance of a nonprofit seeking, publicly funded hospital that does not charge for its services at the point of consumption?”.
Exam mode
The real exam is 35 questions in 84 minutes. Exam mode keeps that pace for any number of questions.
Topics
The official topic list, as the exam body names it. Your questions must use these names; the coverage dashboard compares your set to each topic’s official weight.
| Topic | Subtopics |
|---|---|
| The nature, source and purpose of management information | Accounting for management · Sources of data · Cost classification · Presenting information |
| Data analysis and statistical techniques | Sampling methods · Analytical techniques in budgeting and forecasting · Summarising and analysing data · Spreadsheets |
| Cost accounting techniques | Accounting for material, labour and overheads · Absorption and marginal costing · Cost accounting methods · Alternative cost accounting principles |
| Budgeting | Nature and purpose of budgeting · Budget preparation · Flexible budgets · Asset budgeting and investment appraisal · Budgetary control and reporting · Behavioural aspects of budgeting |
| Standard costing | Standard costing · Variance calculations and analysis · Reconciliation of budgeted and actual profit |
| Performance measurement | Performance measurement - overview · Performance measurement - application · Cost reductions and value enhancement · Monitoring performance and reporting |
Trademarks
DoMcq is not associated with or approved by ACCA, and the views expressed here do not necessarily reflect the views of ACCA. DoMcq is an independent practice tool; ACCA (word and logo) is a registered trademark of the Association of Chartered Certified Accountants, and the exam names are used only to identify the exams.
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