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CPA Management Accounting : MA Exam

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

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