CPA MA Q&A - in .pdf

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 12, 2026
  • Q & A: 80 Questions and Answers
  • PDF Price: $49.98
  • Printable CPA MA PDF Format. It is an electronic file format regardless of the operating system platform.
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CPA MA Q&A - Testing Engine

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 12, 2026
  • Q & A: 80 Questions and Answers
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CPA MA Exam Syllabus Topics:
SectionWeightObjectives
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Inventory control techniques
  • 2. Long-term pricing decisions
  • 3. Just-in-time principles
The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Differences between financial, cost and management accounting
  • 2. Management accounting information and value creation
  • 3. Management accounting systems and strategic management
Types of product costing23%- Product costing methods
  • 1. Absorption costing principles
  • 2. Job costing and process costing
  • 3. Overhead allocation and apportionment
  • 4. Activity-based costing
  • 5. Marginal costing techniques
Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Reward systems linked to performance
  • 3. Balanced Scorecard
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
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Behavioural aspects of budgeting
  • 2. Incremental and zero-based budgeting
  • 3. Standard costing and variance analysis
  • 4. Operations, cash and financial statement budgets
Short-term and long-term decision making18%- Decision support techniques
  • 1. Risk considerations in investment decisions
  • 2. Capital expenditure evaluation
  • 3. Relevant information for operating decisions
  • 4. Decision-making process

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