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








