CPA MA : Management Accounting

MA real exams

Exam Code: MA

Exam Name: Management Accounting

Updated: Sep 05, 2026

Q & A: 80 Questions and Answers

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About CPA MA Exam

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Types of product costing23%- Product costing methods
  • 1. Absorption costing principles
  • 2. Overhead allocation and apportionment
  • 3. Activity-based costing
  • 4. Job costing and process costing
  • 5. Marginal costing techniques
The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting systems and strategic management
  • 2. Management accounting information and value creation
  • 3. Differences between financial, cost and management accounting
Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Balanced Scorecard
  • 3. Reward systems linked to performance
Short-term and long-term decision making18%- Decision support techniques
  • 1. Risk considerations in investment decisions
  • 2. Capital expenditure evaluation
  • 3. Relevant information for operating decisions
  • 4. Decision-making process
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Operations, cash and financial statement budgets
  • 2. Standard costing and variance analysis
  • 3. Incremental and zero-based budgeting
  • 4. Behavioural aspects of budgeting
Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Cost classifications and characteristics
  • 2. Fixed and variable cost separation techniques
  • 3. Cost-volume-profit analysis applications

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