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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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CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Budgeting | - Budget preparation and control - Flexible budgets and variance analysis |
| Standard Costing and Variance Analysis | - Material, labour, and overhead variances - Interpretation of variances |
| Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
| Introduction to Management Accounting | - Cost accounting vs financial accounting - Nature, purpose, and role of management accounting |
| Cost Classification and Behavior | - Fixed, variable, and semi-variable costs - Direct and indirect costs |
| Recording and Accounting for Costs | - Cost allocation and apportionment - Materials, labour, and overhead accounting |


