CPA MA : Management Accounting

MA pass collection

Exam Code: MA

Exam Name: Management Accounting

Updated: Aug 10, 2026

Q & A: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:

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

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