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ACCA Management Accounting (MA) 2025 past questions and answers

This 2025 ACCA Management Accounting (MA) set has 20 practice questions. Try these 5 free sample questions, tap a question to reveal the answer and explanation. Then practise the whole 2025 set with instant marking.

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Sample ACCA Management Accounting (MA) 2025 questions

1. A small manufacturer makes metal desk lamps. For classifying costs by function, how should the monthly rent of the factory building be treated?
  1. Direct material
  2. Indirect production cost
  3. Selling cost
  4. Administration cost

Answer: B. Indirect production cost

Factory rent supports production but cannot be traced economically to an individual lamp, so it is an indirect production cost. It is not a selling or administration cost because the building is used for manufacturing.

2. Within a relevant range, a packaging line uses one machine operator for every shift, regardless of whether it produces 400 or 700 boxes. The operator is paid a fixed monthly salary. Which description best fits the total salary cost for the month?
  1. A variable cost
  2. A semi-variable cost
  3. A fixed cost
  4. A stepped variable cost

Answer: C. A fixed cost

The total monthly salary is unchanged as output moves between 400 and 700 boxes, so it is fixed within this relevant range. A stepped cost would change when a capacity threshold required another operator.

3. A factory budgets production overhead of £240,000 for 30,000 machine hours. A job is expected to use 2.5 machine hours. Using a predetermined machine-hour absorption rate, how much production overhead should be absorbed by the job?
  1. £8
  2. £20
  3. £25
  4. £600

Answer: B. £20

The absorption rate is £240,000 ÷ 30,000 = £8 per machine hour. The job absorbs 2.5 × £8 = £20; £8 is the hourly rate, not the job's overhead.

4. A process incurs total costs of £8,640 while processing 800 units. Normal loss is 80 units, and there is no opening or closing work in progress or scrap proceeds. Under process costing, what is the cost per good unit?
  1. £10.80
  2. £11.52
  3. £12.00
  4. £108.00

Answer: C. £12.00

Expected good output is 800 − 80 = 720 units. The cost per good unit is £8,640 ÷ 720 = £12; dividing by all units input would incorrectly ignore the normal loss.

5. At an activity level of 500 units, a flexible budget shows variable costs of £10,000 and fixed costs of £6,000. Assuming the same cost behaviour and relevant range, what total cost should the flexible budget show at 600 units?
  1. £16,000
  2. £17,000
  3. £18,000
  4. £19,200

Answer: C. £18,000

Variable cost per unit is £10,000 ÷ 500 = £20, so at 600 units variable cost is £12,000. Adding fixed costs of £6,000 gives £18,000; fixed costs do not rise with activity in this range.

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