The aim of this syllabus is to develop a knowledge and understanding of the principles and techniques used in recording, analysing and reporting costs and revenues for internal management purposes. It covers management information, cost recording, costing techniques, decision making and cash management.

It builds on a good knowledge of basic management accounting from MA1 Management Information. Brought-forward knowledge is identified throughout the Interactive Text. The examining team will assume you know this material and it may form part of an exam question.