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.

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  • Exam Code: MA
  • Exam Name: Management Accounting
  • Certification Provider: CPA
  • Corresponding Certification: Certified Public Accountant
  • Updated: Aug 14, 2026
  • No. of Questions: 80 Questions & Answers with Testing Engine
  • Download Limit: Unlimited

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Topics of CPA-Australia MA: Management Accounting Exam

  • The nature and purpose of management accounting 60%

  • Cost classification and cost-volume-profit analysis 20%

  • Types of product costing 10%

  • Budgeting and variance analysis 30%

  • Performance measurement 40%

  • Short-term and long-term decision-making 30%

  • Inventory and pricing decisions 10%

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CPA MA Exam Syllabus Topics:

SectionObjectives
Performance Measurement- Basic business performance evaluation
- Financial and non-financial performance indicators
Budgeting- Budget preparation and control
- Flexible budgets and variance analysis
Standard Costing and Variance Analysis- Interpretation of variances
- Material, labour, and overhead variances
Recording and Accounting for Costs- Cost allocation and apportionment
- Materials, labour, and overhead accounting
Cost Classification and Behavior- Fixed, variable, and semi-variable costs
- Direct and indirect costs
Introduction to Management Accounting- Cost accounting vs financial accounting
- Nature, purpose, and role of management accounting

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