CPA Management Accounting : MA

MA real exams

Exam Code: MA

Exam Name: Management Accounting

Updated: Sep 14, 2026

Q & A: 80 Questions and Answers

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About CPA Management Accounting : MA Exam

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For more info read reference

MA Certification Exam Reference

CPA MA Exam Syllabus Topics:

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

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