CPA MA Q&A - in .pdf

  • MA pdf
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 11, 2026
  • Q & A: 80 Questions and Answers
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  • Exam Code: MA
  • Exam Name: Management Accounting
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  • Updated: Aug 11, 2026
  • Q & A: 80 Questions and Answers
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CPA MA Q&A - Testing Engine

  • MA Testing Engine
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 11, 2026
  • Q & A: 80 Questions and Answers
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Topics of CPA-Australia MA: Management Accounting Exam

  • The nature and purpose of management accounting 60%

  • Cost classification and cost-volume-profit analysis 20%

  • Types of product costing 10%

  • Budgeting and variance analysis 30%

  • Performance measurement 40%

  • Short-term and long-term decision-making 30%

  • Inventory and pricing decisions 10%

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: D. Cost Accounting Techniques20%- Process costing and joint products
- Material and labour costing
- Marginal and absorption costing
- Overhead costing and absorption
Topic 2: E. Budgeting15%- Flexible budgeting
- Nature and purpose of budgets
- Budget preparation techniques
Topic 3: C. Business Mathematics and Statistical Techniques15%- Correlation and regression analysis
- Mathematical techniques
- Probability and expected values
Topic 4: B. Cost Classification, Behaviour and Purpose20%- Classification of costs
- Cost estimation techniques
- Cost behaviour
Topic 5: G. Performance Measurement15%- Divisional performance and transfer pricing
- Financial and non-financial performance indicators
- Reporting performance
Topic 6: F. Standard Costing and Variance Analysis15%- Interpretation and reporting of variances
- Calculation of variances
- Standard costing principles
Topic 7: A. The Nature, Source and Purpose of Management Information15%- Presenting information
- Accounting for management
- Sources of data
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