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Exam Code: MA
Exam Name: Management Accounting
Updated: Sep 09, 2026
Q & A: 80 Questions and Answers
MA Free Demo download
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Probability and expected values - Mathematical techniques |
| Topic 2: D. Cost Accounting Techniques | 20% | - Material and labour costing - Process costing and joint products - Marginal and absorption costing - Overhead costing and absorption |
| Topic 3: E. Budgeting | 15% | - Flexible budgeting - Nature and purpose of budgets - Budget preparation techniques |
| Topic 4: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Cost estimation techniques - Classification of costs |
| Topic 5: A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Accounting for management - Sources of data |
| Topic 6: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Financial and non-financial performance indicators - Reporting performance |
| Topic 7: F. Standard Costing and Variance Analysis | 15% | - Interpretation and reporting of variances - Standard costing principles - Calculation of variances |
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