CPA MA Valid Test : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 06, 2026
  • Q&As: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:

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

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