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ACCA MA2 - Managing Costs and Finance
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Fixed and Variable Costs (12:41)
Direct and Indirect Costs (9:25)
Short Decision Making & Relevant Cost of Materials (29:03)
Limiting Factor Explained (22:03)
Quiz - Cost Classification
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Create Your Own Customized Study Plan
Download The Mobile App For The Study Planner
MA2 Resources
Using Vertex Portal - Watch Complete Video (15:23)
Standard Study Plan
How to start your subject
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Management Accounting (2:55)
2. Objectives of an Organization (17:21)
3. Financial Accounting versus Management Accounting (10:16)
4. Data and Information (12:11)
5. Functions of Management (17:47)
6. Three Main Roles of Management Accountants (5:19)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
7. Practice Questions (13:55)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Role of Information Technology (21:07)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions For Chapter 1 and 2 (54:22)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Costing (8:50)
2. Fixed and Variable Costs (12:41)
3. Direct and Indirect Costs (9:25)
4. Production Costs (24:10)
5. Non Production Costs (8:28)
6. Warehousing and Transportation Costs (7:28)
7. Functional Costs (3:44)
8. High Low Method (21:29)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
9. Quick Recap and Practice Questions (30:58)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cost Classification (12:49)
2. Direct and Indirect Cost (29:26)
3. Cost Behavior and Fixed Costs (14:32)
4. Variable Costs (11:12)
5. Stepped Fixed Costs (6:08)
6. Semi Variable or Semi Fixed Costs (11:04)
7. High Low Method (21:29)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Practice Questions (15:03)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Information for comparison (51:56)
2. Practice Questions (17:32)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. BPP Kit Questions Information for comparision (1:05:13)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Reporting Management Information (34:58)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (13:17)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Material Costs (4:13)
2. Classification of Materials (12:52)
3. Ordering Inventory (12:29)
4. Accounting for Materials (18:32)
5. Inventory Valuation Methods (24:35)
6. Managing Inventories - Economic Order Quantity (39:56)
7. Order Quantity With Bulk Discount (23:32)
8. ROL - Re Order Level and Buffer Inventory (21:17)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
9. Practice Questions -1 (21:56)
10. Practice Questions - 2 (16:47)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Remuneration Methods (20:29)
2. Gross and Net Earnings (10:27)
3. Direct and Indirect Labor Cost (20:11)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Practice Questions 1 (6:27)
5. Practice Questions 2 (22:32)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Expenses (20:43)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (21:07)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. What are Overheads (18:37)
2. What is Absorption Costing (15:35)
3. Re Apportionment (22:10)
4. Overhead Absorption Rate (OAR) (26:20)
5. Under or Over Absorption (18:38)
6. Service Cost Center Overheads 1 (30:42)
7. Service Cost Center Overheads 2 (14:16)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Q 8.1 - 8.2 - 8.3 - 8.6 - 8.7 - 8.13 - 8.14 - 8.17 - 8.19 - 8.20 BPP Kit(25:07)
9. Q 8.14 - 8.17 BPP Kit (15:13)
10. Mark up and Margin Extra Session (28:26)
11. Practice Questions - 1 (11:06)
12. Practice session - 2 (30:00)
Your feedback is important for us !
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Marginal Costing & Absorption Costing (15:52)
2. Profit Reconciliation Under Marginal and Absorption Costing (27:30)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. BPP Kit Question - 1 (18:27)
4. BPP Kit Question - 2 (02:30)
5. BPP Kit Q 9.1 - 9.5 BPP Kit (21:07)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cost Bookkeeping Lecture (15:26)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (11:56)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Job Costing (8:18)
2. Batch Costing (6:07)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Practice Questions (18:59)
4. Revision (30:39)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Process costing - Introduction (10:57)
2. Process Costing - Simple Example (09:20)
3. Normal Losses- Abnormal Losses - Abnormal Gains (21:17)
4. Work in Process - Weighted Average Method (23:29)
5. Statement of Equivalent Units - Extra (19:20)
6. Bonus - Cost Flow Within an Organization (23:20)
7. Joint and By Products (08:04)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Practice Questions (20:19)
9. Quiz Recap and Practice Questions (32:26)
Quiz - Process Costing, Join Products and by products
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cost Volume Profit Analysis (36:00)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (14:54)
3. Quick Recap and Practice Questions (37:54)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Short Decision Making & Relevant Cost of Materials (29:03)
2. Relevant Cost of Labor (13:06)
3. Limiting Factor Explained (22:03)
4. Limiting Factor Question With Explanation (14:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Practice Questions (14:29)
6. Quick Recap and Practice Questions (42:05)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Investment Appraisal (32:44)
2. Introduction to Discounted Cash Flow - DCF (9:14)
3. Compounding and Discounting (31:31)
4. Discounting the Cash Flows - Example (19:56)
5. Discount Factors (5:36)
6. Annuity (14:58)
7. Annuity Examples Solved (18:47)
8. Perpetuities (13:48)
9. Net Present Value - NPV (25:38)
10. Net Present Value Further Explained (14:05)
11. Nominal and Effective Interest Rate (07:02)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Revision and Practice Questions (60:00)
13. Practice Questions (33:19)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cash Flow and Working Capital Cycle (17:46)
2. Types of Cash Transactions (16:01)
3. Profit and Cash (18:12)
4. Negative Cash Flow (14:16)
5. Accrual Based Accounting (12:53)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Practice Questions (11:57)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Treasury Management (8:17)
2. Cash Handling and Management (32:45)
3. Economic and Financial Environment (7:21)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Practice Questions (06:48)
Complete Study Notes
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Cashflow Forecasting (17:02)
2. Preparing Cash Budgets (22:25)
3. Inflation and Index Numbers (23:13)
4. Introduction to Time Series (18:22)
5. Moving Averages (13:40)
6. Time Series Explained With Example (27:03)
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cash Surplus and Cash Deficit (18:14)
2. Budgeting For Surplus (10:07)
3. Investing Surplus Funds (10:48)
4. CAR Calculating the Compound Annual Return (13:59)
5. Investing Surplus Funds Options (23:25)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Practice Questions (05:04)
1. Practice Questions (07:09)
Complete Study Notes
MA2 Mock 1
MA2 Mock 2
MA2 Progress Test 1
MA2 Progress Test 2
MA2 Progress Test 3
MA2 Progress Test 4
MA2 Progress Test 5
1. Cost Classification (73:33)
2. Material (69:00)
3. Labour (75:42)
4. Expenses (12:39)
5. Overheads Absorption Part 1 (30:46)
6. Overheads Absorption Part 2 (13:53)
7. Marginal and Absorption Costing (27:24)
8. Process Costing (45:23)
9. Mixed Questions Practice (46:26)
10. CVP Formulae (28:02)
11. CVP Analysis (43:59)
12. CVP Analysis Kaplan Kit Practice - Part 1 (25:51)
13. CVP Analysis (38:51)
14. Joint and By Products (28:47)
15. Relevant Costing, Limiting Factors and Buy in (64:00)
16. Information for Comparison (64:00)
1. MA 2 Syllabus Orientation
2. Management Information Mcq-s
3. Cost Classification & Cost Behavior Mcq's
4. Accounting for Material (Mcq-s 58 -70)
5. Accounting for Material (Mcq-s 71 - 81)
6. Accounting for Material (Mcq-s 82 - 91)
7. Accounting for Material (Mcq-s 92 - 95)
8. Accounting for Labour (96 -105)
9. Accounting for Labour (106 -114)
10. Accounting for Labour (115 - 123)
Demo Lectures
Fixed and Variable Costs (12:41)
Preview
Direct and Indirect Costs (9:25)
Preview
Short Decision Making & Relevant Cost of Materials (29:03)
Preview
Limiting Factor Explained (22:03)
Preview
Quiz - Cost Classification
ACCA MA 2 Resources
Instructions to Follow Before Starting Your Course
About Customized Study Planner (13:47)
Preview
Create Your Own Customized Study Plan
Download The Mobile App For The Study Planner
MA2 Resources
Using Vertex Portal - Watch Complete Video (15:23)
Standard Study Plan
Chapter 1 - Accounting for Management
How to start your subject
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Management Accounting (2:55)
2. Objectives of an Organization (17:21)
3. Financial Accounting versus Management Accounting (10:16)
4. Data and Information (12:11)
5. Functions of Management (17:47)
6. Three Main Roles of Management Accountants (5:19)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
7. Practice Questions (13:55)
Chapter 2 - The Role of Information Technology
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Role of Information Technology (21:07)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions For Chapter 1 and 2 (54:22)
Chapter 3 - Cost Classification
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Costing (8:50)
2. Fixed and Variable Costs (12:41)
3. Direct and Indirect Costs (9:25)
4. Production Costs (24:10)
5. Non Production Costs (8:28)
6. Warehousing and Transportation Costs (7:28)
7. Functional Costs (3:44)
8. High Low Method (21:29)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
9. Quick Recap and Practice Questions (30:58)
Chapter 4 - Cost Behavior
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cost Classification (12:49)
2. Direct and Indirect Cost (29:26)
3. Cost Behavior and Fixed Costs (14:32)
4. Variable Costs (11:12)
5. Stepped Fixed Costs (6:08)
6. Semi Variable or Semi Fixed Costs (11:04)
7. High Low Method (21:29)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Practice Questions (15:03)
Chapter 5 - Information For Comparison
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Information for comparison (51:56)
2. Practice Questions (17:32)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. BPP Kit Questions Information for comparision (1:05:13)
Chapter 6 - Reporting Management Information
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Reporting Management Information (34:58)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (13:17)
Chapter 7 - Materials
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Material Costs (4:13)
2. Classification of Materials (12:52)
3. Ordering Inventory (12:29)
4. Accounting for Materials (18:32)
5. Inventory Valuation Methods (24:35)
6. Managing Inventories - Economic Order Quantity (39:56)
7. Order Quantity With Bulk Discount (23:32)
8. ROL - Re Order Level and Buffer Inventory (21:17)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
9. Practice Questions -1 (21:56)
10. Practice Questions - 2 (16:47)
Chapter 8 - Labor Cost
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Remuneration Methods (20:29)
2. Gross and Net Earnings (10:27)
3. Direct and Indirect Labor Cost (20:11)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Practice Questions 1 (6:27)
5. Practice Questions 2 (22:32)
Chapter 9 - Expenses
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Expenses (20:43)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (21:07)
Chapter 10 - Overheads
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. What are Overheads (18:37)
2. What is Absorption Costing (15:35)
3. Re Apportionment (22:10)
4. Overhead Absorption Rate (OAR) (26:20)
5. Under or Over Absorption (18:38)
6. Service Cost Center Overheads 1 (30:42)
7. Service Cost Center Overheads 2 (14:16)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Q 8.1 - 8.2 - 8.3 - 8.6 - 8.7 - 8.13 - 8.14 - 8.17 - 8.19 - 8.20 BPP Kit(25:07)
9. Q 8.14 - 8.17 BPP Kit (15:13)
10. Mark up and Margin Extra Session (28:26)
11. Practice Questions - 1 (11:06)
12. Practice session - 2 (30:00)
Your feedback is important for us !
Chapter 11 - Marginal Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Marginal Costing & Absorption Costing (15:52)
2. Profit Reconciliation Under Marginal and Absorption Costing (27:30)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. BPP Kit Question - 1 (18:27)
4. BPP Kit Question - 2 (02:30)
5. BPP Kit Q 9.1 - 9.5 BPP Kit (21:07)
Chapter 12 - Cost Bookkeeping
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cost Bookkeeping Lecture (15:26)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (11:56)
Chapter 13 - Job, Batch and Service Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Job Costing (8:18)
2. Batch Costing (6:07)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
3. Practice Questions (18:59)
4. Revision (30:39)
Chapter 14 - Process Costing
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Process costing - Introduction (10:57)
2. Process Costing - Simple Example (09:20)
3. Normal Losses- Abnormal Losses - Abnormal Gains (21:17)
4. Work in Process - Weighted Average Method (23:29)
5. Statement of Equivalent Units - Extra (19:20)
6. Bonus - Cost Flow Within an Organization (23:20)
7. Joint and By Products (08:04)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
8. Practice Questions (20:19)
9. Quiz Recap and Practice Questions (32:26)
Quiz - Process Costing, Join Products and by products
Chapter 15 - Cost Volume Profit Analysis
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cost Volume Profit Analysis (36:00)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
2. Practice Questions (14:54)
3. Quick Recap and Practice Questions (37:54)
Chapter 16 - Short Term Decision Making
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Short Decision Making & Relevant Cost of Materials (29:03)
2. Relevant Cost of Labor (13:06)
3. Limiting Factor Explained (22:03)
4. Limiting Factor Question With Explanation (14:06)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
5. Practice Questions (14:29)
6. Quick Recap and Practice Questions (42:05)
Chapter 17 - Investment Appraisal
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Investment Appraisal (32:44)
2. Introduction to Discounted Cash Flow - DCF (9:14)
3. Compounding and Discounting (31:31)
4. Discounting the Cash Flows - Example (19:56)
5. Discount Factors (5:36)
6. Annuity (14:58)
7. Annuity Examples Solved (18:47)
8. Perpetuities (13:48)
9. Net Present Value - NPV (25:38)
10. Net Present Value Further Explained (14:05)
11. Nominal and Effective Interest Rate (07:02)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
12. Revision and Practice Questions (60:00)
13. Practice Questions (33:19)
Chapter 18 - Cash and Cash Flow
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cash Flow and Working Capital Cycle (17:46)
2. Types of Cash Transactions (16:01)
3. Profit and Cash (18:12)
4. Negative Cash Flow (14:16)
5. Accrual Based Accounting (12:53)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Practice Questions (11:57)
Chapter 19 - Cash and Treasury Management
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Treasury Management (8:17)
2. Cash Handling and Management (32:45)
3. Economic and Financial Environment (7:21)
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
4. Practice Questions (06:48)
Complete Study Notes
Chapter 20 - Forecasting Cash Flows
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Introduction to Cashflow Forecasting (17:02)
2. Preparing Cash Budgets (22:25)
3. Inflation and Index Numbers (23:13)
4. Introduction to Time Series (18:22)
5. Moving Averages (13:40)
6. Time Series Explained With Example (27:03)
Chapter 21 - Investing Surplus Funds
🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
1. Cash Surplus and Cash Deficit (18:14)
2. Budgeting For Surplus (10:07)
3. Investing Surplus Funds (10:48)
4. CAR Calculating the Compound Annual Return (13:59)
5. Investing Surplus Funds Options (23:25)
Complete Study Notes
🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
6. Practice Questions (05:04)
Chapter 22 - Raising Finance from a bank
1. Practice Questions (07:09)
Complete Study Notes
Ma2 Mock Exam
MA2 Mock 1
MA2 Mock 2
Progress Test
MA2 Progress Test 1
MA2 Progress Test 2
MA2 Progress Test 3
MA2 Progress Test 4
MA2 Progress Test 5
Live Kit Practice Sessions
1. Cost Classification (73:33)
2. Material (69:00)
3. Labour (75:42)
4. Expenses (12:39)
5. Overheads Absorption Part 1 (30:46)
6. Overheads Absorption Part 2 (13:53)
7. Marginal and Absorption Costing (27:24)
8. Process Costing (45:23)
9. Mixed Questions Practice (46:26)
10. CVP Formulae (28:02)
11. CVP Analysis (43:59)
12. CVP Analysis Kaplan Kit Practice - Part 1 (25:51)
13. CVP Analysis (38:51)
14. Joint and By Products (28:47)
15. Relevant Costing, Limiting Factors and Buy in (64:00)
16. Information for Comparison (64:00)
Live Session Recordings Mar 2025
1. MA 2 Syllabus Orientation
2. Management Information Mcq-s
3. Cost Classification & Cost Behavior Mcq's
4. Accounting for Material (Mcq-s 58 -70)
5. Accounting for Material (Mcq-s 71 - 81)
6. Accounting for Material (Mcq-s 82 - 91)
7. Accounting for Material (Mcq-s 92 - 95)
8. Accounting for Labour (96 -105)
9. Accounting for Labour (106 -114)
10. Accounting for Labour (115 - 123)
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