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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Correlation and regression analysis - Mathematical techniques |
| Topic 2: A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Accounting for management - Sources of data |
| Topic 3: B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost estimation techniques - Cost behaviour |
| Topic 4: D. Cost Accounting Techniques | 20% | - Process costing and joint products - Material and labour costing - Overhead costing and absorption - Marginal and absorption costing |
| Topic 5: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Reporting performance - Financial and non-financial performance indicators |
| Topic 6: E. Budgeting | 15% | - Budget preparation techniques - Nature and purpose of budgets - Flexible budgeting |
| Topic 7: F. Standard Costing and Variance Analysis | 15% | - Calculation of variances - Standard costing principles - Interpretation and reporting of variances |

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