ACCA MA 2: Managing Costs and Finance
The syllabus for MA2, Managing Costs and Finance, introduces candidates to costing and financing principles and techniques and elements of management accounting that are used to make and support decisions.
The syllabus starts by introducing candidates to management information, clearly distinguishing it from financial accounting information. The next section introduces the basics of recording costs in management accounting. Coverage of a variety of costing methods used in business follows this. The next area of the syllabus introduces candidates to the use of management accounting in support of decision-making.
Finally, the syllabus introduces the concept of cash management as an essential element of planning.