CPA MA : Management Accounting

MA real exams

Exam Code: MA

Exam Name: Management Accounting

Updated: Jul 26, 2026

Q & A: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:

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

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