The syllabus for MA1, Management Information, introduces candidates to basic costing
principles and techniques and the tools with which to use these principles and techniques.
The syllabus starts by introducing business organisations and the specific role of the
management accountant within the organisation. This leads on to transaction processing
and coding where the systems used in the gathering of costing information are described,
along with coding systems which ensure that cost information is properly classified. The next
section deals with cost classification followed by the basic techniques for accounting for
costs.
It finally introduces candidates to spreadsheets as an important tool in supporting cost and
management accounting.
