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ACCA MA (Management Accounting)Questions Bank - Syllabus Section D



Management Accounting (MA) / FMA Syllabus Section D is Budgeting, it covers:


1. Nature and purpose of budgeting

2. Budget preparation

3. Flexible budgets

4. Asset budgeting and investment appraisal

5. Budgetary control and reporting

6. Behavioural aspects of budgeting


​The following practice questions mainly cover:

1. Nature and purpose of budgeting

2. Budget preparation

It is expected to spend approximately 15 minutes to complete.


The following practice questions mainly cover:

1. Flexible budgets

2. Asset budgeting and investment appraisal

3. Budgetary control and reporting

4. Behavioural aspects of budgeting

It is expected to spend approximately 20 minutes to complete.








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