How hard is ACCA Management Accounting?

MA is the costing and budgeting exam on the ACCA route. ACCA's pass rates of 64% to 68% over the last five sessions mean most candidates pass, but about a third do not.

Pass mark	50%
Recent pass rates	64% to 68% (June 2024 to June 2026)
Length	2 hours, 100 marks
Questions	All compulsory

What makes it demanding

Breadth: six syllabus areas, from sampling and regression to variances and residual income.
Precision: most questions need an exact figure, so one slip in a working loses the marks.
The clock: 100 marks in 120 minutes is 1.2 minutes a mark, or about 2.4 minutes for a 2-mark question.
Section B: budgeting, standard costing and performance measurement each get a 10-mark question with several linked tasks.

What makes it manageable

The 50% pass mark leaves room for mistakes, and the methods repeat: the high-low method, absorption rates, the variance formulas, NPV and ROI. Once those are automatic, most questions become routine.

Where to start

The free diagnostic gives you 15 questions across the syllabus in 36 minutes, then shows the topic to fix first and a short lesson on it.

Try 3 questions

Question 1 · Section A · Syllabus B22 marks

The high-low method

Thorne Co recorded these production overhead costs:

Month	Units produced	Overhead $
January	6,800	108,100
February	2,800	50,100
March	4,700	77,650
April	3,600	61,700

Using the high-low method, what is the fixed overhead cost a month? (2 marks)

Question 2 · Section A · Syllabus D42 marks

Net present value

Dunmore Co is considering buying a machine for $91,000, payable immediately. The machine would last 5 years and then be sold for $20,000.

The project's net cash inflows would be:

Year	Net cash inflow ($)	Discount factor at 12%
1	26,000	0.893
2	17,000	0.797
3	15,000	0.712
4	17,000	0.636
5	16,000	0.567

Cash flows arise at the end of each year. The company's cost of capital is 12%.

What is the net present value of the project, to the nearest $? (2 marks)

($12,329)($3,669)($2,592)$20,000

Question 3 · Section A · Syllabus E1, E22 marks

Labour variances

The standard labour cost of the Alto at Garston Co is 1 hour at $23 per hour.

Last month 2,525 units were made. Employees worked and were paid for 2,725 hours, costing $63,356.25.

What is the labour rate variance? (2 marks)

	Answer
Variance ($)
Favourable or adverse

Next step

Take the free diagnostic Start the free cost behaviour lesson

ACCA's MA syllabus and study guide (PDF)

Questions people ask

Is ACCA MA hard?

Most candidates pass: ACCA's pass rates were 64% to 68% over the last five sessions. It is broad and needs exact workings, but the pass mark is 50%.

Which part of MA is hardest?

Many candidates find variances hardest, because each has its own formula and a direction. Section B always has a 10-mark standard costing question, so it cannot be skipped.

Do I have to take MA before other exams?

ACCA recommends taking its Foundations in Accountancy exams in order but says this is not mandatory.