Association of Chartered Certified Accountants · Applied Knowledge
ACCA MA Management Accounting: mock exams and practice questions
200 original exam-style questions for ACCA MA Management Accounting, with full timed mock exams in the real format and an explanation for every answer. Free for everyone until 31 January 2027.
- 200practice questions
- 6syllabus areas
- 2 hoursfull mock, like the real exam
ACCA MA exam format
2 hours, computer-based, on demand. The pass mark is 50%.
| Section | Format | Marks |
|---|---|---|
| A | 35 objective test questions × 2 marks | 70 |
| B | 3 multi-task questions × 10 marks | 30 |
| Total | 100 |
Syllabus areas covered
- A · Management information17 questions
- B · Data analysis and statistical techniques20 questions
- C · Cost accounting techniques36 questions
- D · Budgeting48 questions
- E · Standard costing40 questions
- F · Performance measurement39 questions
Try 3 free ACCA MA questions
Real Fincora questions, with the full explanation. Sign up free for the full bank and timed mocks.
Sample question 1 · A · Management information
Brightwater Haulage operates a fleet of delivery lorries from six regional depots. Which of the following decisions is a tactical decision?
- A Setting next year's delivery price bands and allocating the annual vehicle replacement budget between the six depots
- B Deciding whether to expand into refrigerated freight in a neighbouring country over the next ten years
- C Deciding which driver will take each delivery route from the northern depot tomorrow morning
- D Choosing which lorry should be refuelled first when two arrive at the depot pump at the same time
Show the answer
Answer: A. Planning and decision-making operate at three levels.
- Strategic: long term, whole organisation, sets objectives (e.g. entering a new market abroad).
- Tactical: medium term (often a year), concerned with obtaining and using resources efficiently to achieve strategic objectives (e.g. annual pricing structures, allocating the capital budget across depots).
- Operational: short term, day to day, concerned with specific tasks (e.g. tomorrow's driver rota).
Setting next year's price bands and dividing the annual replacement budget between depots is a tactical decision.
Sample question 2 · B · Data analysis and statistical techniques
A market researcher for Pellow Cosmetics stands in a shopping centre and interviews passing shoppers. She has been told to keep interviewing until she has spoken to 60 women aged under 30, 60 women aged 30 or over, 40 men aged under 30 and 40 men aged 30 or over. She chooses whom to approach. Which sampling method is she using?
- A Stratified random sampling
- B Cluster sampling
- C Quota sampling
- D Systematic sampling
Show the answer
Answer: C. In quota sampling the population is divided into categories (here by sex and age) and the interviewer must obtain a fixed number of responses from each category, choosing the individuals herself. It is quick and cheap and needs no sampling frame, but it is not random, so interviewer bias can arise.
Stratified random sampling uses the same idea of strata, but individuals are selected randomly from a list of each stratum.
Sample question 3 · C · Cost accounting techniques
Pemberton Ltd uses 48,000 units of component K7 each year, at an even rate. Each order costs $150 to place. Component K7 costs $25.00 per unit, and the annual cost of holding inventory is 12% of the purchase price. What is the economic order quantity, to the nearest unit?
- A 2,191 units
- B 1,549 units
- C 1,095 units
- D 632 units
Show the answer
Answer: A. EOQ = √(2CoD / Ch)
- Co (cost per order) = $150
- D (annual demand) = 48,000 units
- Ch (holding cost per unit per year) = 12% × $25.00 = $3.00
EOQ = √(2 × 150 × 48,000 / 3.00) = √4,800,000 = 2190.9, i.e. 2,191 units.
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