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CPA MA Exam Syllabus Topics:

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

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