CPA MA : Management Accounting

Pass MA Exam Cram

Exam Code: MA

Exam Name: Management Accounting

Updated: Sep 04, 2026

Q & A: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:
SectionObjectives
Topic 1: Recording and Accounting for Costs- Materials, labour, and overhead accounting
- Cost allocation and apportionment
Topic 2: Introduction to Management Accounting- Nature, purpose, and role of management accounting
- Cost accounting vs financial accounting
Topic 3: Budgeting- Flexible budgets and variance analysis
- Budget preparation and control
Topic 4: Performance Measurement- Basic business performance evaluation
- Financial and non-financial performance indicators
Topic 5: Cost Classification and Behavior- Fixed, variable, and semi-variable costs
- Direct and indirect costs
Topic 6: Standard Costing and Variance Analysis- Interpretation of variances
- Material, labour, and overhead variances
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No help, Full refund!

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