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CPA MA exam : Management Accounting

MA Exam Questions
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 05, 2026
  • Q & A: 80 Questions and Answers
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CPA MA Exam Syllabus Topics:

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

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