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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Interpretation and reporting of variances - Calculation of variances |
| A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Accounting for management - Presenting information |
| B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Classification of costs - Cost behaviour |
| C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Probability and expected values - Mathematical techniques |
| G. Performance Measurement | 15% | - Reporting performance - Divisional performance and transfer pricing - Financial and non-financial performance indicators |
| D. Cost Accounting Techniques | 20% | - Material and labour costing - Overhead costing and absorption - Marginal and absorption costing - Process costing and joint products |
| E. Budgeting | 15% | - Nature and purpose of budgets - Flexible budgeting - Budget preparation techniques |
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