CPA MA : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Aug 14, 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.

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
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-volume-profit analysis applications
  • 2. Cost classifications and characteristics
  • 3. Fixed and variable cost separation techniques
Short-term and long-term decision making18%- Decision support techniques
  • 1. Relevant information for operating decisions
  • 2. Capital expenditure evaluation
  • 3. Decision-making process
  • 4. Risk considerations in investment decisions
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
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
Performance measurement12%- Performance evaluation systems
  • 1. Reward systems linked to performance
  • 2. Balanced Scorecard
  • 3. Financial performance measures
Types of product costing23%- Product costing methods
  • 1. Absorption costing principles
  • 2. Overhead allocation and apportionment
  • 3. Marginal costing techniques
  • 4. Job costing and process costing
  • 5. Activity-based costing

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