CPA Management Accounting : MA

Pass MA Exam Cram

Exam Code: MA

Exam Name: Management Accounting

Updated: Jul 31, 2026

Q & A: 80 Questions and Answers

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CPA MA Exam Syllabus Topics:
SectionWeightObjectives
Topic 1: Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Topic 2: Budgeting and variance analysis20%- Budget preparation and control
  • 1. Standard costing and variance analysis
  • 2. Operations, cash and financial statement budgets
  • 3. Behavioural aspects of budgeting
  • 4. Incremental and zero-based budgeting
Topic 3: 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
Topic 4: The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting information and value creation
  • 2. Differences between financial, cost and management accounting
  • 3. Management accounting systems and strategic management
Topic 5: Types of product costing23%- Product costing methods
  • 1. Overhead allocation and apportionment
  • 2. Marginal costing techniques
  • 3. Absorption costing principles
  • 4. Activity-based costing
  • 5. Job costing and process costing
Topic 6: Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Balanced Scorecard
  • 3. Reward systems linked to performance
Topic 7: Short-term and long-term decision making18%- Decision support techniques
  • 1. Risk considerations in investment decisions
  • 2. Capital expenditure evaluation
  • 3. Relevant information for operating decisions
  • 4. Decision-making process
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