Exam Code: MA
Exam Name: Management Accounting
Certification Provider: CPA
Corresponding Certification: Certified Public Accountant
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How to book the CPA-Australia MA: Management Accounting Exam

Step 1- Log on to the CPA Australia website. Step 2- Click on the Register button. Step 3- On the next page enter your details and click submit. Step 4- Wait for a few minutes and you will receive an email from CPA Australia. Step 5- Open the email and click on the invoice attachment to make payment.

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CPA MA Exam Syllabus Topics:

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

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