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Lecture 1: Accounting For Management Part- 1


Lecture 2: Sources of Data


Lecture 3: Cost Classification


Lecture 4: Presenting Information


Lecture 5: Accounting for Material


Lecture 6: Accounting for Labour


Lecture 7: Accounting for Overheads


Lecture 8: Absorption & Marginal Costing


Lecture 9: Job, Batch and Services Costing


Lecture 10: Process Costing


Lecture 11: Accounting For Management Part- 11


Lecture 12: Accounting For Management Part- 12

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Published    13-Jul-2018      Bilingual

F2 – Management Accounting (MA)/ FMA

Management Accounting (MA)/ FMA is one of the papers at Applied Knowledge Level of ACCA. This paper is a computer-based exam.

The syllabus of this paper contains the following topics:

  1. The nature, source and purpose of management information – the section covers Accounting for management, Sources of data, Cost classification and Presenting information
  2. Cost accounting techniques – This section covers Accounting for material, labour and overheads, Absorption and marginal costing, Cost accounting methods and Alternative cost accounting principles
  3. Budgeting – This section covered Nature and purpose of budgeting, Statistical techniques, Budget preparation, Flexible budgets, Capital budgeting and discounted cash flow, Budgetary control and reporting and Behavioural aspects of budgeting
  4. Standard costing – This section covers Standard costing system, Variance calculations and analysis, Reconciliation of budgeted and actual profit
  5. Performance measurement – This section covers Performance measurement – overview, Performance measurement – application, Cost reductions and value enhancement, Monitoring performance and reporting

This paper covers objective type questions (MCQs), and it is a computer-based exam (CBE). 50% marks are required to clear this exam. Candidates can appear in this paper at any time at CBE exam centre located near in their vicinity.

These video lectures will make the subject easy for students. The free lecture is available as a demo. We provide mock exams after completion of the full course. It will include question and answer of the students undertaken during the class. These classes are based on BPP publication. However, students can also refer to Kaplan study material for their practice. Both books are authorised publishers of acca study material. Students are advised to practice ACCA past exams papers.

VG Learning Destination

Phone: 85********20 Email: mai********@vinodguptaclasses.com
Address: VG Learning Destination 4E/10, Jhandewalan Extn., Behind Post Office, Near Videocon Tower, New Delhi - 110055 India Institute:

About Us

Qualified Chartered Accountancy in November 1986 with rank in the C.A. Intermediate and C.A. Final Examination. Awarded prize for the best paper on Taxation in C.A. Final Examination. Has authored around 100 articles on taxation in various journals and newspapers including Taxman, Current Tax Reporter, Chartered Accountant, Economic Times and Financial Express. Has presented papers on Taxation in various seminars of the Institute and also in the seminar organised by the ITAT Bar Association. He has been the Secretary to the Fiscal Laws Committee of The Institute of Chartered Accountants of India for 8 years. Currently teaching CA Final students in Northern India. Having vast experience of teaching Direct tax, faculty at New Delhi for last 18 years and also a visiting faculty at WIRC of ICAI. Practicing in the field of Direct Taxes. Working as Tax Consultant to leading Nationalized Banks, Multinational Companies and Indian Companies. Worked as Senior Technical Officer for in the Institute of Chartered Accountants of India. Technical Directorate, New Delhi. Assisted the Expert Advisory Committee in formulating opinions on problems relating to tax of members and industry. Rendered services for the Taxation Committee and Research Committee of the Institute. Also, drafted the Guidance Note on Tax Audit under Section 44AB of the Income-tax Act, Guidance Note on Sections 80HHB and 80HHC of the Income-tax Act and other Guidance Notes.


Vinod Gupta qualified CA with rank in C.A. Intermediate and C.A. Final examination in 1986. He has been awarded for the best paper on Taxation in C.A. Final Examination. He has authored around 150 articles on taxation in various journals and newspapers including Taxman, Current Tax Reporter, Chartered Accountant, Economic Times and Financial Express.


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STUDY KHAZANA is an e-treasure of knowledge and education with one aim of upbringing the level of education all over the India. In the journey of more than 25 years with 150 centers across the India we discovered that many student are out of the reach of proper education due to poverty.

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