MA dumps materials - exam dumps for MA: Management Accounting

CPA Management Accounting - MA certification

Exam Code: MA

Exam Name: Management Accounting

Updated: Jul 14, 2026

Q & A: 80 Questions and Answers

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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:

SectionObjectives
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

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