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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Presenting information - Sources of data |
| Topic 2: C. Business Mathematics and Statistical Techniques | 15% | - Mathematical techniques - Probability and expected values - Correlation and regression analysis |
| Topic 3: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |
| Topic 4: D. Cost Accounting Techniques | 20% | - Material and labour costing - Marginal and absorption costing - Overhead costing and absorption - Process costing and joint products |
| Topic 5: E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
| Topic 6: B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Classification of costs - Cost behaviour |
| Topic 7: G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Reporting performance - Divisional performance and transfer pricing |




