- Exam Code: MA
- Exam Name: Management Accounting
- Updated: Jul 18, 2026
- Q & A: 80 Questions and Answers
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Mathematical techniques - Correlation and regression analysis |
| Topic 2: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Financial and non-financial performance indicators - Reporting performance |
| Topic 3: D. Cost Accounting Techniques | 20% | - Overhead costing and absorption - Process costing and joint products - Marginal and absorption costing - Material and labour costing |
| Topic 4: B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Classification of costs - Cost behaviour |
| Topic 5: E. Budgeting | 15% | - Budget preparation techniques - Nature and purpose of budgets - Flexible budgeting |
| Topic 6: A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Accounting for management - Presenting information |
| Topic 7: F. Standard Costing and Variance Analysis | 15% | - Interpretation and reporting of variances - Standard costing principles - Calculation of variances |
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