ACCA Foundations Level

Management Information (MA1)

Develop the quantitative skills needed for modern business. Learn to process financial data, utilize digital spreadsheets, and provide insights for decision-making.

Module Overview

What is the MA1 Module?

The Management Information (MA1) module introduces the fundamental techniques of management accounting. It focuses on the basics of costing, which is essential for understanding how costs behave and how they impact business profitability.

In addition to costing, you will gain hands-on proficiency in using digital spreadsheets to manage and analyze data. This module is vital for learning how to organize, synthesize, and present basic financial information in a way that helps business leaders make informed, strategic decisions.

Core Competencies

  • Costing: Foundation of cost behavior and analysis.
  • Digital: Mastery of spreadsheets for financial tasks.
  • Decision Support: Presenting data to drive business action.
Curriculum Matrix

What You Will Study

1. Basics of Costing

Introduction to cost classification and behavior

Understanding direct and indirect costs

Techniques for basic cost accumulation

Essential principles of cost control

2. Digital Spreadsheets & Data

Applying digital spreadsheets for financial tasks

Managing data integrity and basic formulas

Using digital tools for efficient financial reporting

Best practices for digital accounting workflows

3. Decision-Making Information

Preparing basic financial info for management

Interpreting data to support business decisions

Introduction to budgeting and forecasting basics

Communicating financial findings to stakeholders

EXAM METRICS

Structure & Parameters

Official Module CodeACCA MA1
Exam Tier LevelFoundations Level
Exam DeliveryComputer Based Exam (CBE)
Allotted Duration2 Hours
Total Scaling Marks100 Marks Available
Minimum Passing Bar50% Required
FormatOTQs & Multi-task Questions
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