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ACCA Management Accounting (MA) 2026 past questions and answers

This 2026 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 2026 set with instant marking.

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Sample ACCA Management Accounting (MA) 2026 questions

1. A firm completes a one-off installation for a customer. An engineer works exclusively on this installation, and the engineer's wages can be identified from time records. How should those wages be classified in relation to the installation?
  1. Indirect material
  2. Direct labour
  3. Indirect labour
  4. Fixed production overhead

Answer: B. Direct labour

The engineer's time is traceable to this specific job, so the wages are direct labour. Indirect labour cannot be economically traced to an individual cost object.

2. A factory's monthly security cost is £1,200 for activity up to 500 machine hours and rises to £1,600 when activity exceeds 500 hours. The higher amount applies up to 800 hours. What is the cost behaviour over this range?
  1. A variable cost
  2. A semi-variable cost
  3. A stepped fixed cost
  4. A continuously fixed cost

Answer: C. A stepped fixed cost

The cost remains constant within each activity band and jumps to a new level when the threshold is crossed, which is stepped fixed behaviour. A variable cost would change in proportion to activity.

3. A manufacturer absorbs production overhead using machine hours. Budgeted overhead is £360,000 and budgeted machine hours are 90,000. Job 417 used 120 machine hours. How much overhead should be absorbed by the job?
  1. £360
  2. £420
  3. £450
  4. £480

Answer: D. £480

The overhead absorption rate is £360,000 ÷ 90,000 = £4 per machine hour. Job 417 absorbs 120 × £4 = £480.

4. In a process, all materials are added at the start. During the month, 1,000 units were started, 800 units were completed, and 200 units remained in closing work in progress that was 60% complete for conversion costs. Using the weighted average method, how many equivalent units are there for conversion costs?
  1. 800
  2. 920
  3. 1,000
  4. 1,120

Answer: B. 920

Conversion equivalent units are 800 completed units + (200 × 60%) closing work in progress = 920. The materials completion percentage does not determine conversion equivalent units.

5. A company makes 5,000 units and sells 4,500 units in a period. Fixed production overhead is absorbed at £6 per unit. There is no opening inventory and no under- or over-absorption. By how much will absorption costing profit exceed marginal costing profit?
  1. £3,000
  2. £6,000
  3. £27,000
  4. £30,000

Answer: A. £3,000

Closing inventory increases by 500 units, deferring 500 × £6 = £3,000 of fixed production overhead under absorption costing. The £27,000 option incorrectly applies the rate to all units sold.

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