Exam Code: MA
Exam Name: Management Accounting
Certification Provider: CPA
Corresponding Certification: Certified Public Accountant
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CPA-Australia MA: Management Accounting Exam Certification Path

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: C. Business Mathematics and Statistical Techniques15%- Probability and expected values
- Correlation and regression analysis
- Mathematical techniques
Topic 2: A. The Nature, Source and Purpose of Management Information15%- Presenting information
- Accounting for management
- Sources of data
Topic 3: B. Cost Classification, Behaviour and Purpose20%- Classification of costs
- Cost estimation techniques
- Cost behaviour
Topic 4: D. Cost Accounting Techniques20%- Process costing and joint products
- Material and labour costing
- Overhead costing and absorption
- Marginal and absorption costing
Topic 5: G. Performance Measurement15%- Divisional performance and transfer pricing
- Reporting performance
- Financial and non-financial performance indicators
Topic 6: E. Budgeting15%- Budget preparation techniques
- Nature and purpose of budgets
- Flexible budgeting
Topic 7: F. Standard Costing and Variance Analysis15%- Calculation of variances
- Standard costing principles
- Interpretation and reporting of variances

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