Exam Name: Management Accounting
Certification Provider: CPA
Corresponding Certification: Certified Public Accountant
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CPA : MA Exam Premium Dumps
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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Correlation and regression analysis - Mathematical techniques |
| Topic 2: D. Cost Accounting Techniques | 20% | - Process costing and joint products - Overhead costing and absorption - Material and labour costing - Marginal and absorption costing |
| Topic 3: G. Performance Measurement | 15% | - Financial and non-financial performance indicators - Divisional performance and transfer pricing - Reporting performance |
| Topic 4: A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Accounting for management - Sources of data |
| Topic 5: F. Standard Costing and Variance Analysis | 15% | - Calculation of variances - Standard costing principles - Interpretation and reporting of variances |
| Topic 6: B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Cost behaviour - Classification of costs |
| Topic 7: E. Budgeting | 15% | - Flexible budgeting - Nature and purpose of budgets - Budget preparation techniques |
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