CPA Management Accounting - MA

CPA MA Actual PDF
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 27, 2026
  • Q & A: 80 Questions and Answers
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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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The benefits of getting a CPA Australia certification are limitless. The course is theoretical but at the same time will encourage participants to look at real situations. The skills that are developed on this course are essential for every important organization, government or public body. Some of the benefits of Certified Public Accountancy is that it will enhance your jobs opportunities, job security and improve your career prospects. You can work for any organization. Moreover, you will be able to understand the financial reports of an organization. Also, you can have a better understanding of how to improve business management and performance of tax payer ventures. CPA Australia Certification is also good for your self-development. This will help you to better manage your own life.

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CPA MA Exam Syllabus Topics:
SectionWeightObjectives
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
Types of product costing23%- Product costing methods
  • 1. Overhead allocation and apportionment
  • 2. Job costing and process costing
  • 3. Marginal costing techniques
  • 4. Absorption costing principles
  • 5. Activity-based costing
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Behavioural aspects of budgeting
  • 2. Operations, cash and financial statement budgets
  • 3. Standard costing and variance analysis
  • 4. Incremental and zero-based budgeting
Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Balanced Scorecard
  • 3. Reward systems linked to performance
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
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Long-term pricing decisions
  • 2. Inventory control techniques
  • 3. Just-in-time principles
Short-term and long-term decision making18%- Decision support techniques
  • 1. Relevant information for operating decisions
  • 2. Risk considerations in investment decisions
  • 3. Decision-making process
  • 4. Capital expenditure evaluation

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