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How to book the CPA-Australia MA: Management Accounting Exam

Step 1- Log on to the CPA Australia website. Step 2- Click on the Register button. Step 3- On the next page enter your details and click submit. Step 4- Wait for a few minutes and you will receive an email from CPA Australia. Step 5- Open the email and click on the invoice attachment to make payment.

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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:

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

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