CPA MA Q&A - in .pdf

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  • Exam Code: MA
  • Exam Name: Management Accounting
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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
C. Business Mathematics and Statistical Techniques15%- Correlation and regression analysis
- Mathematical techniques
- Probability and expected values
D. Cost Accounting Techniques20%- Process costing and joint products
- Marginal and absorption costing
- Overhead costing and absorption
- Material and labour costing
B. Cost Classification, Behaviour and Purpose20%- Cost estimation techniques
- Cost behaviour
- Classification of costs
E. Budgeting15%- Flexible budgeting
- Budget preparation techniques
- Nature and purpose of budgets
G. Performance Measurement15%- Reporting performance
- Divisional performance and transfer pricing
- Financial and non-financial performance indicators
A. The Nature, Source and Purpose of Management Information15%- Sources of data
- Presenting information
- Accounting for management
F. Standard Costing and Variance Analysis15%- Standard costing principles
- Calculation of variances
- Interpretation and reporting of variances
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