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CPA MA Exam Syllabus Topics:

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

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