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CPA MA Exam Syllabus Topics:

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

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