MA2 COURSE MAP - english

Intermediate Management Accounting Course map - MA2

Introduction and course orientation 
This document outlines the course structure
Duration: 5 sessions

Lesson 1: Welcome
Unit 1: Welcome to ACCA
Unit 2: Studying with ACCA online
Lesson 2: Getting your Diploma
Unit 1: Qualifications available
Unit 2: ACCA Qualification
Lesson 3: How to study this course
Unit 1: Getting started
Unit 2: Couse structure
Unit 3: Using discussion forums
Unit 4: Staying safe online
Unit 5: Problem

Section 1 
Welcome
Lesson 1: Management information
Unit 1: What is management information and why do weneed it?
Unit 2: How do managers use information?
Unit 3: Types and sources of information
Unit 4: Recording management information
Unit 5: Information technology (IT) in accounting
Unit 6: Trainee accountants and the managementaccounting process

Summary
Apply your learning
Lesson 2: Introduction to costs
Unit 1: An overview of costs
Unit 2: Direct and indirect costs
Unit 3: Creating a cost card
Unit 4: Documentation
Summary
Apply your learning

Lesson 3: Cost behaviour
Unit 1: Different cost behaviours
Unit 2: Using the high-low method
Unit 3: Long-term cost behaviour
Summary
Apply your learning

Lesson 4: Budgets and variances
Unit 1: Introduction to budgets and forecasts
Unit 2: Comparisons
Unit 3: Comparing and flexing budgets
Unit 4: Calculating variances
Unit 5: Reporting, analysing and acting on variances
Unit 6: Budget control
Summary
Apply your learning

Lesson 5: Reporting
Unit 1: Analysing and presenting data
Unit 2: Communicating information
Unit 3: Reports
Summary
Apply your learning

Lesson 6: Materials
Unit 1: Classifying materials
Unit 2: Material input and wastage
Unit 3: Inventory valuation
Unit 4: Inventory valuation and the cost of sales
Unit 5: Advantages and disadvantages of different valuation methods
Unit 6: Inventory costs and control
Unit 7: Inventory control levels
Unit 8: Economic order quantity
Unit 9: Inventory checking
Summary
Apply your learning
Section summary
Additional material
Section 1 optional exam questions
Section 1 graded exam questions
Section 1 further optional exam questions

Section 2 
Welcome
Lesson 1: Labour
Unit 1: What are labour costs?
Unit 2: Paying for labour
Unit 3: Payroll system
Unit 4: Labour turnover
Unit 5: Labour efficiency and utilisation
Summary
Apply your learning
Lesson 2: Other expenses
Unit 1: Classifying and recording expenses
Unit 2: Capital and revenue expenditure
Unit 3: Depreciation
Unit 4: Depreciation methods 1
Unit 5: Depreciation methods 2
Summary
Apply your learning
Lesson 3: Job and batch costing
Unit 1: Job costing
Unit 2: Job price
Unit 3: Batch costing
Unit 4: Cost control
Summary
Apply your learning
Lesson 4: Service costing
Unit 1: What are services?
Unit 2: Service costing: differences and difficulties
Unit 3: Identifying a service cost unit
Unit 4: Calculating the cost of service units
Summary
Apply your learning
Section summary
Additional material
Section 2 optional exam questions
Section 2 graded exam questions
Section 2 further optional exam questions

Section 3 
Welcome
Lesson 1: Absorption costing 1
Unit 1: What is absorption costing and why is it necessary?
Unit 2: Overview of the absorption costing process
Unit 3: Allocation
Unit 4: Apportionment
Unit 5: Reapportionment
Summary
Apply your learning
Lesson 2: Absorption costing 2
Unit 1: Calculating the overhead absorption rate
Unit 2: Using a predetermined absorption rate
Unit 3: Over absorption and under absorption
Unit 4: Summary of the absorption costing process
Unit 5: Accounting for non-production overheads
Unit 6: Absorption costing for services
Summary
Apply your learning
Lesson 3: Marginal costing
Unit 1: Marginal costing
Unit 2: Contribution
Unit 3: Calculating profit: Differences between marginal
costing and absorption costing
Unit 4: Reconciling differences in profit for marginal and
absorption costing
Unit 5: Marginal costing versus absorption costing
Summary
Apply your learning
Lesson 4: Process costing 1
Unit 1: Features of process costing
Unit 2: Expected output, loss and scrap in process costing
Unit 3: Preparing process accounts 1: Normal loss
Unit 4: Preparing process accounts 2: Abnormal loss and
abnormal gain
Unit 5: Accounting for inventory
Summary
Apply your learning
Lesson 5: Process costing 2
Unit 1: Joint and by-products
Unit 2: Apportioning common costs to joint products
Unit 3: Joint products and further processing
Unit 4: By-products
Summary
Apply your learning
Section summary
Additional material
Section 3 optional exam questions
Section 3 graded exam questions
Section 3 further optional exam questions

Section 4 
Welcome
Lesson 1: Cost-volume-profit (CVP) analysis 1
Unit 1: Introduction to CVP analysis
Unit 2: Break-even point: Equation method
Unit 3: Break-even point: Contribution method
Unit 4: Contribution to sales (C/S) ratio
Unit 5: Margin of safety
Summary
Apply your learning
Lesson 2: Cost-volume-profit (CVP) analysis 2
Unit 1: Target profit and selling price
Unit 2: Changes in selling price and costs
Unit 3: Profit/volume graphs
Summary
Apply your learning
Lesson 3: Short-term decision making
Unit 1: Limiting factors
Unit 2: Relevant costs
Unit 3: Make or buy decisions
Summary
Apply your learning
Lesson 4: Introduction to capital investment appraisal
techniques
Unit 1: Simple and compound interest
Unit 2: Nominal and effective interest rates
Unit 3: Compounding and discounting
Unit 4: Calculating the present value of annuities and
perpetuities
Summary
Apply your learning
Lesson 5: Discounted cash flow analysis
Unit 1: Cash flow versus profit
Unit 2: Present value and capital investment appraisal
Unit 3: Calculating net present value (NPV)
Unit 4: Calculating net present value: Further examples
and practice
Unit 5: Estimating Internal Rate of Return (IRR)
Unit 6: The payback methods of capital investment
appraisal
Unit 7: Advantages and disadvantages of the different
appraisal methods
Summary
Apply your learning
Section summary
Additional material
Section 4 optional exam questions
Section 4 graded exam questions
Section 4 further optional exam questions

Section 5 
Welcome
Lesson 1: Cash and cash flow
Unit 1: Overview of cash and cash flow
Unit 2: Cash receipts and payments
Unit 3: Cash flow patterns
Unit 4: Cash accounting and accruals accounting
Unit 5: Liquidity and cash flow management
Summary
Apply your learning
Lesson 2: Cash management
Unit 1: Treasury functions
Unit 2: Economic and financial trends
Unit 3: Cash management in the public sector
Unit 4: Cash handling procedures
Summary
Apply your learning
Lesson 3: Cash budgets 1
Unit 1: Introduction to cash budgets
Unit 2: Preparing a cash budget
Unit 3: Cash budgets and inflation
Unit 4: Introduction to time series analysis
Unit 5: Finding the trend
Summary
Apply your learning
Lesson 4: Cash budgets 2
Unit 1: Factoring in seasonal variation
Unit 2: Limitations and benefits of predicting future cash
flows
Unit 3: Monitoring and control
Summary
Apply your learning
Lesson 5: Investing and financing
Unit 1: Cash surpluses and deficits
Unit 2: Using cash surpluses: Short-term investments
Unit 3: Managing cash deficits: Raising finance
Summary
Apply your learning
Section summary
Additional material
Section 5 optional exam questions
Section 5 graded exam questions
Section 5 further optional exam questions

Course closing section 
Lesson 1: Summing up
Unit 1: Summing up
Unit 2: Revision strategy
Lesson 2: MA2 optional practice tests
Lesson 3: Practice assessment questions
Revision test 1: Management information
Revision test 2: Cost recording, job, batch and service costing
Revision test 3: Costing techniques
Revision test 4: Decision making
Revision test 5: Cash management
Revision test 6: Mixed questions
Lesson 4: MA2 graded practice test
Lesson 5: What next?
Unit 1: The exam
Unit 2: What comes next?
Unit 3: End of course survey

Thuy Nguyen ACCA, 22/05/2022

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