Management Accounting: MA Exam


"Management Accounting", also known as MA exam, is a CPA Certification. With the complete collection of questions and answers, Pass4sureCert has assembled to take you through 80 Q&As to your MA Exam preparation. In the MA exam resources, you will cover every field and category in Certified Public Accountant Certification helping to ready you for your successful CPA Certification.

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Total Questions: 80

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CPA MA Exam Syllabus Topics:

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

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