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CPA MA Valid Braindumps - Management Accounting

MA
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Oct 08, 2026
  • Q & A: 80 Questions and Answers
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  • PDF Price: $49.99
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About CPA MA Exam

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For more info read reference

MA Certification Exam Reference

CPA MA Exam Syllabus Topics:

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

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