CPA MA real exam prep : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 26, 2026
  • Q&As: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: B. Cost Classification, Behaviour and Purpose20%- Classification of costs
- Cost behaviour
- Cost estimation techniques
Topic 2: A. The Nature, Source and Purpose of Management Information15%- Sources of data
- Presenting information
- Accounting for management
Topic 3: G. Performance Measurement15%- Divisional performance and transfer pricing
- Financial and non-financial performance indicators
- Reporting performance
Topic 4: D. Cost Accounting Techniques20%- Material and labour costing
- Process costing and joint products
- Overhead costing and absorption
- Marginal and absorption costing
Topic 5: F. Standard Costing and Variance Analysis15%- Calculation of variances
- Standard costing principles
- Interpretation and reporting of variances
Topic 6: C. Business Mathematics and Statistical Techniques15%- Probability and expected values
- Correlation and regression analysis
- Mathematical techniques
Topic 7: E. Budgeting15%- Flexible budgeting
- Nature and purpose of budgets
- Budget preparation techniques

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