CPA Management Accounting : MA

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 24, 2026
  • Q & A: 80 Questions and Answers

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

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