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CPA MA Exam Syllabus Topics:

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

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