Exam Name: Management Accounting
Certification Provider: CPA
Corresponding Certification: Certified Public Accountant
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Instant Download CPA : MA Questions & Answers as PDF & Test Engine
Updated: Sep 05, 2026
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CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Budgeting | - Flexible budgets and variance analysis - Budget preparation and control |
| Topic 2: Standard Costing and Variance Analysis | - Interpretation of variances - Material, labour, and overhead variances |
| Topic 3: Recording and Accounting for Costs | - Cost allocation and apportionment - Materials, labour, and overhead accounting |
| Topic 4: Introduction to Management Accounting | - Nature, purpose, and role of management accounting - Cost accounting vs financial accounting |
| Topic 5: Cost Classification and Behavior | - Fixed, variable, and semi-variable costs - Direct and indirect costs |
| Topic 6: Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
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