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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How to book the CPA-Australia MA: Management Accounting Exam

Step 1- Log on to the CPA Australia website. Step 2- Click on the Register button. Step 3- On the next page enter your details and click submit. Step 4- Wait for a few minutes and you will receive an email from CPA Australia. Step 5- Open the email and click on the invoice attachment to make payment.

CPA MA Exam Syllabus Topics:

Section	Weight	Objectives
Short-term and long-term decision making	18%	- Decision support techniques 1. Decision-making process 2. Risk considerations in investment decisions 3. Capital expenditure evaluation 4. Relevant information for operating decisions
Budgeting and variance analysis	20%	- Budget preparation and control 1. Incremental and zero-based budgeting 2. Standard costing and variance analysis 3. Operations, cash and financial statement budgets 4. Behavioural aspects of budgeting
Cost classification and cost-volume-profit analysis	15%	- Cost behaviour and CVP analysis 1. Fixed and variable cost separation techniques 2. Cost-volume-profit analysis applications 3. Cost classifications and characteristics
Inventory and pricing decisions	5%	- Inventory management and pricing 1. Inventory control techniques 2. Long-term pricing decisions 3. Just-in-time principles
Performance measurement	12%	- Performance evaluation systems 1. Financial performance measures 2. Balanced Scorecard 3. Reward systems linked to performance
Types of product costing	23%	- Product costing methods 1. Activity-based costing 2. Overhead allocation and apportionment 3. Marginal costing techniques 4. Absorption costing principles 5. Job costing and process costing
The nature and purpose of management accounting	7%	- The role and objectives of management accounting 1. Management accounting systems and strategic management 2. Management accounting information and value creation 3. Differences between financial, cost and management accounting