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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%

CPA MA Exam Syllabus Topics:

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

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