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CPA Management Accounting - MA real prep

MA
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 13, 2026
  • Q & A: 80 Questions and Answers
  • PDF Version

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  • PDF Price: $49.98
  • CPA MA Value Pack

    Online Testing Engine
  • PDF Version + PC Test Engine + Online Test Engine (free)
  • Value Pack Total: $69.98

About CPA MA: Management Accounting

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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.

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Long-term pricing decisions
  • 3. Inventory control techniques
Topic 2: Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Reward systems linked to performance
  • 3. Balanced Scorecard
Topic 3: The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting information and value creation
  • 2. Differences between financial, cost and management accounting
  • 3. Management accounting systems and strategic management
Topic 4: Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Cost-volume-profit analysis applications
  • 2. Fixed and variable cost separation techniques
  • 3. Cost classifications and characteristics
Topic 5: Budgeting and variance analysis20%- Budget preparation and control
  • 1. Behavioural aspects of budgeting
  • 2. Standard costing and variance analysis
  • 3. Operations, cash and financial statement budgets
  • 4. Incremental and zero-based budgeting
Topic 6: Types of product costing23%- Product costing methods
  • 1. Absorption costing principles
  • 2. Overhead allocation and apportionment
  • 3. Marginal costing techniques
  • 4. Activity-based costing
  • 5. Job costing and process costing
Topic 7: Short-term and long-term decision making18%- Decision support techniques
  • 1. Capital expenditure evaluation
  • 2. Risk considerations in investment decisions
  • 3. Relevant information for operating decisions
  • 4. Decision-making process

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