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| Syllabus Area | Weight | Typical Content in Past Papers | | :--- | :--- | :--- | | | 15% | Definitions of financial vs. management accounting; identifying cost behavior (fixed, variable, stepped). | | B. Cost Classification, Behaviour and Purpose | 15% | Classifying costs (direct/indirect); High-Low method calculations (frequent number-entry questions). | | C. Business Mathematics and Computer Spreadsheets | 20% | Regression analysis; Expected values; Spreadsheet formulas (e.g., what does =SUM(A1:A5) do?). | | D. Cost Accounting Techniques | 30% | Heavily tested. Marginal costing vs. Absorption costing; Process costing (losses/gains); Job costing; Break-even analysis (CVP). | | E. Short-term Decision Making | 20% | Make vs. Buy decisions; Limiting factor analysis; Shutdown decisions. | acca ma1 past exam papers portable
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Turn your daily commute into a productive study session. Business Mathematics and Computer Spreadsheets | 20% |