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CPA MA

MA

Exam Code: MA

Exam Name: Management Accounting

Updated: Jul 30, 2026

Q&A Number: 80 Q&As

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About CPA MA Exam Questions and Answers

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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CPA MA Exam Syllabus Topics:

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

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