ACCA MANAGEMENT ACCOUNTING: AN EASY AND PRACTICAL COURSE

Course Curriculum

Chapter 1: The Nature and Purpose of Management Accounting

Lecture 1: Introduction

Lecture 2: Three main management activities

Lecture 3: What is Management Accounting

Lecture 4: Planning and decision making

Lecture 5: What is strategy?

Lecture 6: What is good information?

Lecture 7: The economic environment

Lecture 8: Quiz

Chapter 2: Cost classification

Lecture 1: Introduction

Lecture 2: Control systems

Lecture 3: Direct and indirect costs

Lecture 4: Variable and fixed costs

Lecture 5: Semi variable costs

Lecture 6: Example of semi variable costs

Lecture 7: Hi Low method of calculating variable cost

Lecture 8: Cost classification

Lecture 9: Collecting costs

Lecture 10: Revenue, cost and profit centers

Lecture 11: Cost codes

Lecture 12: Presenting information

Lecture 13: Best way to present numbers

Lecture 14: Quiz

Chapter 3: Sampling and analytical techniques

Lecture 1: Introduction

Lecture 2: Understanding a sample

Lecture 3: Correlation

Lecture 4: Regression

Lecture 5: Regression scatter chart

Lecture 6: Regression equation

Lecture 7: Warning! Difficult example

Lecture 8: Regression equation

Lecture 9: Time series regression

Lecture 10: Moving averages

Lecture 11: Moving average example

Lecture 12: Moving average question

Lecture 13: Seasonal cycles

Lecture 14: Forecasting the future

Lecture 15: Using models to forecast

Lecture 16: Multiplicative models

Lecture 17: Worked example of models

Lecture 18: Time series forecasts

Lecture 19: Index numbers

Lecture 20: Quiz

Chapter 4: Summarizing and analyzing data

Lecture 1: Introduction

Lecture 2: Big data

Lecture 3: Using big data

Lecture 4: Types of data

Lecture 5: Statistics

Lecture 6: Distributions

Lecture 7: Variance and spread of data

Lecture 8: Normal distribution

Lecture 9: Probability

Lecture 10: Spreadsheets

Lecture 11: Using excel

Lecture 12: Quiz

Chapter 5: Accounting for Materials and Labour

Lecture 1: Introduction

Lecture 2: Raw material cycle

Lecture 3: Inventory

Lecture 4: Optimal order size

Lecture 5: Buffer inventory

Lecture 6: Economic batch quantity

Lecture 7: EBQ question

Lecture 8: How to value inventory

Lecture 9: Example of inventory valuation

Lecture 10: Inventory accounting

Lecture 11: Labour costing

Lecture 12: Labour turnover

Lecture 13: Labour performance

Lecture 14: Labour performance example

Lecture 15: Quiz

Chapter 6: Absorption and Marginal Costing

Lecture 1: Introduction

Lecture 2: Costing a product

Lecture 3: Absorption costing

Lecture 4: Allocation of indirect costs

Lecture 5: Apportionment of indirect costs

Lecture 6: Example of apportionment

Lecture 7: Revision on indirect costs

Lecture 8: Absorption example

Lecture 9: Complicated apportionment

Lecture 10: Dealing with over and under absorption

Lecture 11: Accounting for indirect costs

Lecture 12: Cartoon on marginal costing

Lecture 13: Discussion of marginal costing

Lecture 14: Absorption compared to marginal costing

Lecture 15: Quiz

Chapter 7: Cost Accounting Methods

Lecture 1: Introduction

Lecture 2: Production costing

Lecture 3: Process costing

Lecture 4: Example of process costing

Lecture 5: Normal and abnormal costs

Lecture 6: Work in Progress

Lecture 7: Joint products

Lecture 8: Costing a service

Lecture 9: Different costing methods