Management Accounting: MA Exam
"Management Accounting", also known as MA exam, is a CPA Certification. With the complete collection of questions and answers, PrepAwayPDF 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
- Certification Provider: CPA
- Corresponding Certification: Certified Public Accountant
- Updated: Sep 10, 2026
- No. of Questions: 80 Questions & Answers with Testing Engine
- Download Limit: Unlimited
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: E. Budgeting | 15% | - Budget preparation techniques - Nature and purpose of budgets - Flexible budgeting |
| Topic 2: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |
| Topic 3: D. Cost Accounting Techniques | 20% | - Marginal and absorption costing - Process costing and joint products - Overhead costing and absorption - Material and labour costing |
| Topic 4: C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Mathematical techniques - Probability and expected values |
| Topic 5: A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Sources of data - Accounting for management |
| Topic 6: G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Reporting performance - Divisional performance and transfer pricing |
| Topic 7: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Classification of costs - Cost estimation techniques |
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