CPA MA : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 11, 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%- Accounting for management
- Presenting information
- Sources of data
Topic 2: C. Business Mathematics and Statistical Techniques15%- Mathematical techniques
- Probability and expected values
- Correlation and regression analysis
Topic 3: F. Standard Costing and Variance Analysis15%- Standard costing principles
- Calculation of variances
- Interpretation and reporting of variances
Topic 4: D. Cost Accounting Techniques20%- Material and labour costing
- Marginal and absorption costing
- Overhead costing and absorption
- Process costing and joint products
Topic 5: E. Budgeting15%- Flexible budgeting
- Budget preparation techniques
- Nature and purpose of budgets
Topic 6: B. Cost Classification, Behaviour and Purpose20%- Cost estimation techniques
- Classification of costs
- Cost behaviour
Topic 7: G. Performance Measurement15%- Financial and non-financial performance indicators
- Reporting performance
- Divisional performance and transfer pricing

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