CPA MA : Management Accounting

MA pass collection

Exam Code: MA

Exam Name: Management Accounting

Updated: Aug 06, 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%- Calculation of variances
- Interpretation and reporting of variances
- Standard costing principles
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: C. Business Mathematics and Statistical Techniques15%- Mathematical techniques
- Probability and expected values
- Correlation and regression analysis
Topic 4: G. Performance Measurement15%- Financial and non-financial performance indicators
- Divisional performance and transfer pricing
- Reporting performance
Topic 5: B. Cost Classification, Behaviour and Purpose20%- Cost estimation techniques
- Cost behaviour
- Classification of costs
Topic 6: A. The Nature, Source and Purpose of Management Information15%- Accounting for management
- Presenting information
- Sources of data
Topic 7: E. Budgeting15%- Flexible budgeting
- Budget preparation techniques
- Nature and purpose of budgets

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