CPA Management Accounting MA Certified Exam Dumps

MA Exam Dumps

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Certification Provider: CPA
Exam Code / Number: MA
Exam Name: Management Accounting
Exam Questions: 80
Last Updated: Jul 09, 2026
Corresponding Certification: Certified Public Accountant

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CPA MA Exam Syllabus Topics:

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


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