ACCA Management Accounting (MA) lectures
Chapter 1Accountingfor Management [18:01]
Chapter 2Sources of data[13:35]
Chapter 3PresentingInformation [11:34]
Chapter 4Cost classification [13:38]
Cost behaviour [21:09]
Chapter 5Orderingand accounting for inventory[23:56]
Chapter 6InventoryControl (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]
Chapter 7Accountingfor labour [24:28]
Chapter 8Accounting for overheadspart a [22:57]
Accounting for overheadspart b [15:58]
Accounting for overheadspart c [19:54]
Chapter 9TheManagement Accountant’s Profit Statement – Absorption Costing [26:53]
Chapter 10TheManagement Accountant’s Profit Statement – Marginal Costing [27:40]
Chapter 11Process Costing – Introduction [10:36]
Chapter 12ProcessCosting (part a) – Normal or Expected Losses[11:59]
ProcessCosting (part b) – Abnormal Gains and Losses[24:53]
Chapter 13Process 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]
Chapter 14ProcessCosting – Joint Products [26:50]
Chapter 15Job,Batch, and Service Costing [10:15]
Chapter 16Alternative cost accounting
Thereis no lecture for this chapter – please read the lecture notes
Chapter 17Budgetingpart a [8:47]
Budgetingpart b [19:33]
Budgetingpart c [21:03]
Budgetingpart d Cash Budgets [13:15]
Chapter 18Behaviouralaspects of budgeting [5:20]
Chapter 19Semi-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]
Chapter 20TimeSeries Analysis [36:00]
Chapter 21IndexNumbers [30:34]
Chapter 22SimpleInterest, Compound Interest [16:25]
Discounting,Annuities, Perpetuities [25:51]
Chapter 23InvestmentAppraisal – NPV, IRR [26:00]
Investmentappraisal – Payback period [12:38]
Chapter 24Variance 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]
Chapter 25Performance Measurement OverviewThereis no lecture for this chapter – please read the course notes
Chapter 26FinancialPerformance Measurement – Profitability Measures [15:59]
FinancialPerformance Measurement – Liquidity Measures[21:56]
Chapter 27Non-financialperformance measurement [27:11]
Chapter 28Divisional PerformanceMeasurement [16:27]