CPA MA exam dumps : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 23, 2026     Q & A: 80 Questions and Answers

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About CPA MA Exam

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%

For more info read reference

MA Certification Exam Reference

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CPA MA Exam Syllabus Topics:

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

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