ACCA Management Accounting (MA) lectures

Accountingfor Management [18:01]

Sources of data[13:35]

PresentingInformation [11:34]

Cost classification [13:38]

Cost behaviour [21:09]

Orderingand accounting for inventory[23:56]

InventoryControl (part a) The EOQ Formula[24:26]

InventoryControl (part b) Quantity Discounts[11:34]

InventoryControl (part c) – Economic Batch Quantity[14:38]

InventoryControl (part d) – Reorder Level[16:31]

Accountingfor labour [24:28]

Accounting for overheadspart a [22:57]

Accounting for overheadspart b [15:58]

Accounting for overheadspart c [19:54]

TheManagement Accountant’s Profit Statement – Absorption Costing [26:53]

TheManagement Accountant’s Profit Statement – Marginal Costing [27:40]

Process Costing – Introduction [10:36]

ProcessCosting (part a) – Normal or Expected Losses[11:59]

ProcessCosting (part b) – Abnormal Gains and Losses[24:53]

Process Costing –Work-in-progress (part a) [15:13]

Process Costing –Work-in-progress (part b) [25:50]

Process Costing –Work-in-progress (part c) [16:26]

ProcessCosting – Joint Products [26:50]

Job,Batch, and Service Costing [10:15]

Alternative cost accounting

Thereis no lecture for this chapter – please read the lecture notes

Budgetingpart a [8:47]

Budgetingpart b [19:33]

Budgetingpart c [21:03]

Budgetingpart d Cash Budgets [13:15]

Behaviouralaspects of budgeting [5:20]

Semi-Variable Costs(part a) High Low method [13:19]

Semi-Variable Costs (partb) Regression analysis [21:01]

Semi-VariableCosts (part c) The correlation coefficient[16:05]

TimeSeries Analysis [36:00]

IndexNumbers [30:34]

SimpleInterest, Compound Interest [16:25]

Discounting,Annuities, Perpetuities [25:51]

InvestmentAppraisal – NPV, IRR [26:00]

Investmentappraisal – Payback period [12:38]

Variance Analysis (part a) [24:17]

Variance Analysis (part b) [22:30]

VarianceAnalysis (part c) [17:30]

VarianceAnalysis (part d) [7:10]

VarianceAnalysis (part e) [7:31]

Thereis no lecture for this chapter – please read the course notes

FinancialPerformance Measurement – Profitability Measures [15:59]

FinancialPerformance Measurement – Liquidity Measures[21:56]

Non-financialperformance measurement[27:11]

Divisional PerformanceMeasurement [16:27]