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CPA Management Accounting : MA Exam

MA Exam Questions
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 13, 2026
  • Q & A: 80 Questions and Answers
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CPA MA Exam Syllabus Topics:

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

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