CPA MA Exam : Management Accounting

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

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