CPA MA actual dump : Management Accounting

MA
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 18, 2026
  • Q & A: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:

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

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