Management accounting exam prep
ACCA publishes a pass rate for Management Accounting for each session. The five most recent, from June 2024 to June 2026, ran from 64% to 68%.
| June 2026 | 65% |
|---|---|
| December 2025 | 64% |
| June 2025 | 64% |
| December 2024 | 67% |
| June 2024 | 68% |
About two in three candidates pass, so roughly one in three does not, and the rate has drifted down since June 2024. The pass mark is 50%, and every question is compulsory, so a weak area cannot be avoided: the questions cover all six syllabus areas.
Find your weakest area first, fix it with a short lesson, then practise questions until the methods are automatic. Finish with full two-hour papers so the clock feels normal.
Under- and over-absorbed overhead
Arden Co absorbs production overhead on a machine hour basis. Budgeted production overhead for the period was $61,800 and budgeted activity was 10,300 machine hours.
Actual production overhead was $59,900 and actual activity was 9,000 machine hours.
What was the under- or over-absorbed overhead for the period? (2 marks)
| Answer | |
|---|---|
| Amount ($) | |
| Under- or over-absorbed |
Reconciling marginal and absorption profits
Kelso Co reported a profit of $179,000 for the period using marginal costing.
Opening inventory was 1,100 units and closing inventory was 1,000 units. The variable production cost is $25 per unit, and fixed production overhead is absorbed at $17 per unit. Unit costs did not change during the period.
What would the profit have been using absorption costing? (2 marks)
Production budget
Norcott Co has budgeted these sales of the Alder:
| Month | Sales (units) |
|---|---|
| May | 3,900 |
| June | 9,000 |
| July | 8,400 |
Inventory of finished goods at the end of each month is kept at 25% of the following month's budgeted sales, and this policy is being met throughout.
How many units of the Alder should be produced in June? (2 marks)
ACCA's MA page shows 65% for June 2026, 64% for December 2025, 64% for June 2025, 67% for December 2024 and 68% for June 2024.
50%. ACCA's study guide says the pass mark for all its Foundations in Accountancy exams is 50%.
Yes. ACCA says the exams contain 100% compulsory questions, to encourage study across the breadth of the syllabus.