CPA MA Q&A - in .pdf

  • MA pdf
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 19, 2026
  • Q & A: 80 Questions and Answers
  • Convenient, easy to study.
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  • Exam Code: MA
  • Exam Name: Management Accounting
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  • Updated: Aug 19, 2026
  • Q & A: 80 Questions and Answers
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CPA MA Q&A - Testing Engine

  • MA Testing Engine
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 19, 2026
  • Q & A: 80 Questions and Answers
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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.

The CPA Australia MA Exam

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CPA MA Exam Syllabus Topics:

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