CPA Management Accounting : MA

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 15, 2026     Q & A: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Budgeting and variance analysis20%- Budget preparation and control
  • 1. Behavioural aspects of budgeting
  • 2. Operations, cash and financial statement budgets
  • 3. Incremental and zero-based budgeting
  • 4. Standard costing and variance analysis
Topic 2: Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Fixed and variable cost separation techniques
  • 2. Cost classifications and characteristics
  • 3. Cost-volume-profit analysis applications
Topic 3: Short-term and long-term decision making18%- Decision support techniques
  • 1. Risk considerations in investment decisions
  • 2. Decision-making process
  • 3. Relevant information for operating decisions
  • 4. Capital expenditure evaluation
Topic 4: 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
Topic 5: Performance measurement12%- Performance evaluation systems
  • 1. Balanced Scorecard
  • 2. Reward systems linked to performance
  • 3. Financial performance measures
Topic 6: Types of product costing23%- Product costing methods
  • 1. Absorption costing principles
  • 2. Marginal costing techniques
  • 3. Activity-based costing
  • 4. Overhead allocation and apportionment
  • 5. Job costing and process costing
Topic 7: Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Long-term pricing decisions
  • 2. Inventory control techniques
  • 3. Just-in-time principles

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