ACCA December Lectures for March Exams (MA-Management Accounting (Fundamental, Applied Knowledge))
The Management Accounting (MA) module introduces students to the role …
What you'll learn
Understand the principles of cost accounting and the behavior of costs in relation to business activities.
Prepare and analyze different types of budgets and forecast future financial performance.
Use cost-volume-profit (CVP) analysis to make decisions on pricing, product mix, and break-even analysis.
Understand the methods of costing, including absorption and marginal costing, and how to apply them to various business scenarios.
Evaluate business performance using key performance indicators (KPIs), variance analysis, and financial control systems.
Make short-term decisions based on financial data, including pricing decisions, make-or-buy decisions, and product discontinuation.
ACCA December Lectures for March Exams (PM-Performance Management (Fundamental, Applied Skills))
The Performance Management (PM) module focuses on evaluating and improving …
What you'll learn
Understand the role of performance management in organizations and how it contributes to achieving organizational goals.
Apply different techniques for budgeting, forecasting, and setting performance targets.
Perform variance analysis to assess performance, including the analysis of cost, revenue, and profit variances.
Evaluate non-financial performance measures and integrate them with financial performance metrics.
Use performance management tools like balanced scorecards, key performance indicators (KPIs), and benchmarking.
Make recommendations to improve organizational performance based on financial analysis and performance data.
ACCA December Lectures for March Exams (TX-Taxation (UK Variant) (Fundamental, Applied Skills))
The Taxation (TX) module focuses on the UK taxation system …
What you'll learn
Understand the structure and functioning of the UK tax system, including key taxes such as income tax, corporation tax, and VAT.
Apply tax laws and principles to individuals and businesses, ensuring compliance with tax regulations.
Calculate and prepare tax returns for individuals and companies, incorporating income tax, capital gains tax, and corporation tax.
Advise clients or organizations on tax planning opportunities, taking into account relevant tax reliefs and exemptions.
Analyze the impact of tax laws on business operations, including the taxation of profits, dividends, and capital gains.
Demonstrate an understanding of anti-avoidance provisions and tax evasion laws in the UK tax system.
Prepare and interpret tax calculations in compliance with UK tax legislation.
