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ACCA · Applied Knowledge

Management Accounting (MA)

150 questions mapped to the official ACCA MA syllabus (S26-A27). Mix of narrative and calculation questions covering costing, budgeting, variance analysis and performance measurement. Filter by section, work at your own pace, see explanations for every answer, or switch to Exam Sim mode for a timed MA mock exam under real exam conditions.

→ MA Common Mistakes & Examiner Insights: the errors the examiner flags every sitting.

The MA exam format

2 hours, 100 marks in total. All questions are compulsory. The pass mark is 50%.

Section A 35 objective test questions worth 2 marks each 70 marks
Section B 3 multi-task questions worth 10 marks each, one each on budgeting, standard costing and performance measurement 30 marks

Source: the official ACCA syllabus and study guide for this paper. Always check the current version on the ACCA website before you sit.

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Question 1

MA Formula Sheet: all key formulas on one printable A4 page. Free to download, or see what's on it.

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