Course Materials

Subject overview and FAQs
Study Essentials - 2026
Timetable and Study Plan - SMA
KE Live Webinars
SMA FAQs
SMA - Subject Overview
SMA - Live Webinars
Mid-Semester Test
Mid-Semester Test Information
Practice Exams
Practice Exam Information
MODULE 1
SMA M1 - Part A: What Is Value?
SMA M1 - Part B: Strategic Management
SMA M1 - Part C: The role of management accountants
SMA M1 - Part D: Key Challenges
SMA M1 - Part E: Analytical techniques - Value analysis
SMA M1 - Part E: Analytical Techniques - Internal & External
SMA M1 - Module Quiz 50s
MODULE 2
SMA M2 - Part A: Information and stakeholders
SMA M2 - Part B: Information systems
SMA M2 - Part C: Influencing stakeholders
SMA M2 - Part D: Upgrading or replacing systems
SMA M2 - Module Quiz 50s
MODULE 3
SMA M3 - Part A: Plans, budgets and forecasts
SMA M3 - Part B: Master budget
SMA M3 - Part C: Variances
SMA M3 - Part D: Behaviour and budgets
SMA M3 - Part E: Alternative budgeting approaches
SMA M3 - Module Quiz 50s
Quick Fire Quiz (M1 -M3)
SMA - Quick Fire Quiz 1 35s
MODULE 4
SMA M4 - Parts A & B: Projects - An Introduction
SMA M4 - Part C: Net Present Value Analysis
SMA M4 - Part C: Evaluating Capital Investments
SMA M4 - Part D: Project Evaluation & Review Technique
SMA M4 - Parts E & F: Project Monitoring and Completion
SMA M4 - Module Quiz 50s
MODULE 5
SMA M5 - Part A: Introduction to Performance Measurement
SMA M5 - Part A: Code of Ethics and Reporting Performance
SMA M5 - Part A: Measuring and Reporting Physical Amounts
SMA M5 - Part B: Balanced Scorecard
SMA M5 - Part B: Strategy Mapping
SMA M5 - Part C: SMART measures and targets
SMA M5 - Part C: Evaluating Performance Measures
SMA M5 - Module Quiz 50s
MODULE 6
SMA M6 - Part A: The value chain
SMA M6 - Part B: Activity Based Costing
SMA M6 - Part B: Time Driven ABC
SMA M6 - Parts C & D: Strategic Revenue and Cost Management
SMA M6 - Part E: Improving the value chain
SMA M6 - Part F: Customer Profitability Analysis
SMA M6 - Module Quiz 50s
Quick Fire Quiz (M4 - M6)
SMA - Quick Fire Quiz 2 35s
CASE STUDY
SMA CS - WattleJet Overview
Revision
SMA - Quick Fire Quiz 1 35s
SMA - Quick Fire Quiz 2 35s
SMA - Revision Plan