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CPA Management Accounting - MA real prep

MA
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Jul 22, 2026
  • Q & A: 80 Questions and Answers
  • PDF Version

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  • PDF Price: $49.98
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About CPA MA: Management Accounting

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Topics of CPA-Australia MA: Management Accounting Exam

  • The nature and purpose of management accounting 60%

  • Cost classification and cost-volume-profit analysis 20%

  • Types of product costing 10%

  • Budgeting and variance analysis 30%

  • Performance measurement 40%

  • Short-term and long-term decision-making 30%

  • Inventory and pricing decisions 10%

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Long-term pricing decisions
  • 2. Inventory control techniques
  • 3. Just-in-time principles
Topic 2: Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Balanced Scorecard
  • 3. Reward systems linked to performance
Topic 3: Budgeting and variance analysis20%- Budget preparation and control
  • 1. Incremental and zero-based budgeting
  • 2. Operations, cash and financial statement budgets
  • 3. Behavioural aspects of budgeting
  • 4. Standard costing and variance analysis
Topic 4: The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting systems and strategic management
  • 2. Differences between financial, cost and management accounting
  • 3. Management accounting information and value creation
Topic 5: Types of product costing23%- Product costing methods
  • 1. Marginal costing techniques
  • 2. Absorption costing principles
  • 3. Overhead allocation and apportionment
  • 4. Activity-based costing
  • 5. Job costing and process costing
Topic 6: Short-term and long-term decision making18%- Decision support techniques
  • 1. Decision-making process
  • 2. Capital expenditure evaluation
  • 3. Risk considerations in investment decisions
  • 4. Relevant information for operating decisions
Topic 7: 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

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