ACCA MA case studies
ACCA MA · Put your knowledge to work in context.
Management Accounting (MA) - widely known by its earlier code, F2 - is one of the exams in ACCA's Applied Knowledge/foundations stage of the ACCA Qualification. It is aimed at students who are starting professional accountancy study, typically alongside Business and Technology (BT) and Financial Accounting (FA), and who need a working grasp of how internal financial information is produced and used inside an organisation. The ACCA MA case studies are 5 cases and about 3,465 words.
1Halden Precision: The Misapportioned Profitability Report
Halden Precision is a small jobbing engineer with two product lines, A and B. Machine hours are the company's scarce resource (7,000 hours a month in total) and its accounting policy apportions production overheads on machine hours.
674 words, about 3 min2Brookvale Chemicals: Process 1 Losses and a Marginal Export Order
Brookvale Chemicals processes a single raw material in Process 1. In March, 5,000 kg of material costing 6.00 per kg were input and conversion costs of 12,000 were incurred.
547 words, about 3 min3Marsden Foods: Production Budget, Material Purchases and an Unconfirmed Forecast
Marsden Foods budgets quarterly for product X. Sales forecasts are Q1 12,000 units, Q2 15,000 and Q3 9,000.
665 words, about 3 min4Calder Polymers: Material Mix and Yield Variances and a Purchasing Decision
Calder Polymers makes one grade of resin in a single operation. The standard material cost of one tonne is: material A, 4 kg at 5.00 per kg ( 20.00); material B, 6 kg at 3.00 per kg ( 18.00) - a standard input of 10 kg at a standard cost of 38.00 per tonne.
755 words, about 4 min5Kellard Group: Divisional ROI, Residual Income and a Rejected Project
Kellard Group has two divisions. Division A: operating profit 180,000, net assets 1,200,000.
824 words, about 4 min