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ACCA MANAGEMENT ACCOUNTING: AN EASY AND PRACTICAL COURSE

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ACCA APPLIED KNOWLEDGE STAGE


1 - The Nature and Purpose of Management Accounting
  • 1 - Introduction
  • 2 - Three main management activities
  • 3 - What is Management Accounting
  • 4 - Planning and decision making
  • 5 - What is strategy
  • 6 - What is good information
  • 7 - The economic environment
  • 8 - Quiz

  • 2 - Cost classification
  • 9 - Introduction
  • 10 - Control systems
  • 11 - Direct and indirect costs
  • 12 - Variable and fixed costs
  • 13 - Semi variable costs
  • 14 - Example of semi variable costs
  • 15 - Hi Low method of calculating variable cost
  • 16 - Cost classification
  • 17 - Collecting costs
  • 18 - Revenue cost and profit centers
  • 19 - Cost codes
  • 20 - Presenting information
  • 21 - Best way to present numbers
  • 22 - Quiz

  • 3 - Sampling and analytical techniques
  • 23 - Introduction
  • 24 - Understanding a sample
  • 25 - Correlation
  • 26 - Regression
  • 27 - Regression scatter chart
  • 28 - Regression equation
  • 29 - Warning Difficult example
  • 30 - Regression equation
  • 31 - Time series regression
  • 32 - Moving averages
  • 33 - Moving average example
  • 34 - Moving average question
  • 35 - Seasonal cycles
  • 36 - Forecasting the future
  • 37 - Using models to forecast
  • 38 - Multiplicative models
  • 39 - Worked example of models
  • 40 - Time series forecasts
  • 41 - Index numbers
  • 42 - Quiz

  • 4 - Summarizing and analyzing data
  • 43 - Introduction
  • 44 - Big data
  • 45 - Using big data
  • 46 - Types of data
  • 47 - Statistics
  • 48 - Distributions
  • 49 - Variance and spread of data
  • 50 - Normal distribution
  • 51 - Probability
  • 52 - Spreadsheets
  • 53 - Using excel
  • 54 - Quiz

  • 5 - Accounting for Materials and Labour
  • 55 - Introduction
  • 56 - Raw material cycle
  • 57 - Inventory
  • 58 - Optimal order size
  • 59 - Buffer inventory
  • 59 - MA-L5-C4
  • 60 - Economic batch quantity
  • 61 - EBQ question
  • 62 - How to value inventory
  • 63 - Example of inventory valuation
  • 64 - Inventory accounting
  • 65 - Labour costing
  • 66 - Labour turnover
  • 67 - Labour performance
  • 68 - Labour performance example
  • 69 - Quiz

  • 6 - Absorption and Marginal Costing
  • 70 - Introduction
  • 71 - Costing a product
  • 72 - Absorption costing
  • 73 - Allocation of indirect costs
  • 74 - Apportionment of indirect costs
  • 75 - Example of apportionment
  • 76 - Revision on indirect costs
  • 77 - Absorption example
  • 78 - Complicated apportionment
  • 79 - Dealing with over and under absorption
  • 80 - Accounting for indirect costs
  • 81 - Cartoon on marginal costing
  • 82 - Discussion of marginal costing
  • 83 - Absorption compared to marginal costing
  • 84 - Quiz

  • 7 - Cost Accounting Methods
  • 85 - Introduction
  • 86 - Production costing
  • 87 - Process costing
  • 88 - Example of process costing
  • 89 - Normal and abnormal costs
  • 90 - Work in Progress
  • 91 - Joint products
  • 92 - Costing a service
  • 93 - Different costing methods
  • 94 - Product life cycle
  • 95 - Total quality management
  • 96 - Quiz

  • 8 - Nature and Purpose of Budgeting
  • 97 - Introduction
  • 98 - Why prepare a budget
  • 99 - Classroom teaching on preparing a budget
  • 100 - Five stages of budgeting
  • 101 - Raw material budget
  • 102 - Labour budget
  • 103 - Cash budget
  • 104 - Receipts budget
  • 105 - Payments budget
  • 106 - What if scenario analysis
  • 107 - Quiz

  • 9 - Asset Budgeting
  • 108 - Introduction
  • 109 - Capital expenditure
  • 110 - Relevant costs
  • 111 - Cost of investment
  • 112 - Interest rates
  • 113 - Classroom teaching on investing money
  • 114 - Investment appraisal
  • 115 - Time value of money
  • 116 - Cash flows used to assess investments
  • 117 - Net present value
  • 118 - Internal rate of return
  • 119 - Cost of capital
  • 120 - Example of internal rate of return
  • 121 - Annuity
  • 122 - Quiz

  • 10 - Budgetary Control and Reporting
  • 123 - Introduction
  • 124 - Planning and control
  • 125 - Responsibility accounting
  • 126 - Cartoon on budgets and motivation
  • 127 - Styles of budgeting
  • 128 - Understanding variances
  • 129 - Quiz

  • 11 - Standard Costing
  • 130 - Introduction
  • 131 - Cartoon what is a standard cost
  • 132 - Standard cost card
  • 133 - Flexed budgets
  • 134 - Variance analysis
  • 135 - Reconcile budget to actual
  • 136 - Absorption of standard costs
  • 137 - Quiz

  • 12 - Variance Calculations and Analysis
  • 138 - Introduction
  • 139 - Assessing performance
  • 140 - How many variances are there
  • 141 - Variance example 1
  • 142 - Variance example 2
  • 143 - Variance example 3
  • 144 - Variance example 4
  • 145 - Variance example 5
  • 146 - Variance example 6
  • 147 - Summary of comprehensive example
  • 148 - Discussion of variances
  • 149 - Marginal costing variances
  • 150 - Marginal costing variances 2
  • 151 - Reasons for variances
  • 152 - Question 1 explained
  • 153 - Question 2 explained
  • 154 - Question 3 materials explained
  • 155 - Question 3 labour explained
  • 156 - Question 4 explained
  • 157 - Question 5 explained
  • 158 - Question 6
  • 159 - Quiz

  • 13 - Performance Measurement
  • 160 - Introduction
  • 161 - Mission statements
  • 162 - Strategy
  • 163 - What is performance
  • 164 - Value analysis
  • 165 - Manager performance
  • 166 - Cost control compared to cost reduction
  • 167 - Service performance
  • 168 - Non financial performance
  • 169 - Quiz

  • 14 - Monitoring Performance and Reporting
  • 170 - Introduction
  • 171 - Measurement of performance
  • 172 - Five ways to measure performance
  • 173 - Measuring activity
  • 174 - Measuring liquidity
  • 175 - Measuring investments
  • 176 - Interpretation of performance
  • 177 - Question of measuring performance
  • 178 - Answer to question
  • 179 - Quiz
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