ASA STUDY JOURNAL
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How to Review an ACCA Mock Exam: Turn Lost Marks into a Revision Plan
Review an ACCA mock by separating knowledge gaps, application, timing and execution errors. Use an error log and a follow-up practice plan.
SBL Recommendations: Turn a General Idea into a Practical Action
Write SBL recommendations that respond to the case: action, reason, implementation and monitoring. Includes a before-and-after business example.
Working Capital Cycle: Inventory Days + Receivables Days − Payables Days
Calculate a cash operating cycle and interpret inventory, receivables and payables days. Includes an FM example and practical limits of the calculation.
Contribution and Break-Even: A PM Worked Example You Can Check
Calculate contribution, break-even output, margin of safety and target-profit sales with one consistent example. Learn the assumptions behind the model.
Audit Assertions and Evidence: Match the Procedure to the Risk
Connect audit assertions, misstatement risks and procedures through inventory and receivables examples. Learn to specify useful evidence rather than vague checks.
FR Ratio Analysis: Explain the Business Story Behind the Number
Turn profitability and liquidity ratios into useful explanations. Learn to compare figures, use scenario evidence and avoid unsupported conclusions in FR.
Accounting Spreadsheet Checks: Find Errors Before Trusting the Total
Use control totals, duplicate checks, sign checks and reconciliations to review an accounting spreadsheet. Includes a practical invoice-register example.
Why Fixed Cost Per Unit Falls When Output Rises
Calculate fixed, variable and total cost per unit at two output levels. Understand the relevant range and why a lower average cost is not always a saving.
Cost Centres and Cost Units: Two Questions Beginners Often Mix Up
Learn the difference between a cost centre and a cost unit using manufacturing and service examples, with a short exercise and a cost-allocation check.
MA1 Cost Classification: Direct, Indirect, Fixed and Variable Costs
Classify costs by traceability and behaviour with a printing-business example. Understand why direct and variable do not mean the same thing.