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CPA-Australia MA: Management Accounting Exam Preparation Guide
Comprehensive learning steps of the CPA-Australia MA: Management Accounting Exam
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| Section | Weight | Objectives |
|---|---|---|
| Topic 1: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Financial and non-financial performance indicators - Reporting performance |
| Topic 2: D. Cost Accounting Techniques | 20% | - Overhead costing and absorption - Material and labour costing - Marginal and absorption costing - Process costing and joint products |
| Topic 3: B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Classification of costs - Cost behaviour |
| Topic 4: C. Business Mathematics and Statistical Techniques | 15% | - Mathematical techniques - Correlation and regression analysis - Probability and expected values |
| Topic 5: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |
| Topic 6: E. Budgeting | 15% | - Budget preparation techniques - Nature and purpose of budgets - Flexible budgeting |
| Topic 7: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Sources of data - Presenting information |
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