ACCA Formula Sheets

Management Accounting — all key formulas including EOQ, breakeven, absorption costing, all standard cost variances, investment appraisal, performance measures, and statistical techniques. Syllabus S26-A27.

Financial Accounting — double entry rules, depreciation, inventory, reconciliations, cash flows, consolidation basics, and key interpretation ratios. Updated for IFRS 18. Syllabus S26-A27.

Performance Management — throughput accounting, ABC, target costing, pricing, learning curves, mix and yield variances, planning and operational variances, transfer pricing, divisional performance, and financial ratios. Syllabus S26-J27.

Taxation (UK) — income tax bands, NIC rates and thresholds, CGT rates and BADR, corporation tax and marginal relief, capital allowances, inheritance tax, VAT thresholds and self-assessment dates. Finance Act 2025.

Financial Reporting — all key IFRS standards, consolidation workings, goodwill, NCI, intragroup eliminations, foreign currency, deferred tax, and ratio analysis. Updated for IFRS 18. Syllabus S26-J27.

Financial Management — working capital and the cash operating cycle, EOQ, investment appraisal (NPV, IRR, annuities), WACC, CAPM, cost of equity and debt, gearing and beta, business valuations, and foreign exchange risk. Syllabus S26-J27.