CPA MA Q&A - in .pdf

  • MA pdf
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 17, 2026
  • Q & A: 80 Questions and Answers
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  • Exam Code: MA
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  • Updated: Jul 17, 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: Jul 17, 2026
  • Q & A: 80 Questions and Answers
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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
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
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Reward systems linked to performance
  • 3. Balanced Scorecard
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
Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Cost classifications and characteristics
  • 2. Cost-volume-profit analysis applications
  • 3. Fixed and variable cost separation techniques
Short-term and long-term decision making18%- Decision support techniques
  • 1. Risk considerations in investment decisions
  • 2. Capital expenditure evaluation
  • 3. Decision-making process
  • 4. Relevant information for operating decisions
Types of product costing23%- Product costing methods
  • 1. Activity-based costing
  • 2. Absorption costing principles
  • 3. Job costing and process costing
  • 4. Marginal costing techniques
  • 5. Overhead allocation and apportionment
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