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MA1 - [2021] - Management Information - STUDY TEXT and EXAM KIT - BPP

AMaterialHub Thursday, April 01, 2021

Why Management Information (MA1) is introduced?

To develop knowledge and understanding of the provision of fundamental management information in an organization to support planning and decision-making management.

Syllabus of MA1 Management Information

The MA1 syllabus, Management Information, introduces candidates to the principles and techniques of basic costing and the instruments with which to use these principles and techniques.

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The syllabus starts with the introduction of business organizations and the specific role within the organisation of the management accountant. In order to ensure that cost data is properly classified, the next section deals with cost classification, followed by the identification of information sources and coding.

The syllabus then introduces basic cost-recording methods.

Finally, as an important instrument in supporting cost and management accounting, it introduces candidates to spreadsheets.

Main capabilities

To Completion of the exam successfully, candidates should be able to:
  • Explain the nature and purpose of accounting for cost and management
  • Identify source documents and correctly code data in a costing system
  • Classify costs by nature, behavior, and purpose
  • Record material, labour, and expense costs
  • Use Microsoft Excel spreadsheets
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