CPA Management Accounting : MA

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 13, 2026
  • Q & A: 80 Questions and Answers

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About CPA Management Accounting : MA Exam

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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- Cost accounting vs financial accounting
- Nature, purpose, and role of management accounting
Topic 3: Standard Costing and Variance Analysis- Material, labour, and overhead variances
- Interpretation of variances
Topic 4: Performance Measurement- Financial and non-financial performance indicators
- Basic business performance evaluation
Topic 5: Cost Classification and Behavior- Fixed, variable, and semi-variable costs
- Direct and indirect costs
Topic 6: Budgeting- Flexible budgets and variance analysis
- Budget preparation and control

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