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  • Exam Code: MA
  • Exam Name: Management Accounting
  • Q & A: 80 Questions and Answers
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  • Exam Code: MA
  • Exam Name: Management Accounting
  • Q & A: 80 Questions and Answers
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CPA MA valid - Testing Engine

MA Testing Engine
  • Exam Code: MA
  • Exam Name: Management Accounting
  • Q & A: 80 Questions and Answers
  • Software Price: $49.99
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The Certified Practicing Accountant (CPA) Australia MA certification exam is an approved qualification that outlines the skills and knowledge required for practising accountants in Australia. It can be taken by accountants or students who are currently enrolled in postgraduate studies. Potential employers can also use the qualification as a method to identify and assess the capabilities of people entering the accounting profession. Attention has been placed on the core competencies required to work in the accounting profession, as well as the critical skills needed to be an effective accountant. CPA Australia MA Dumps has been created by subject matter experts and includes more than 15000 questions and answers to help you prepare for the exam. Materials are presented in a way that is easy to follow. Toxic study materials are not used to help you get certified. Instead, its design has been kept simple to help absolutely everyone prepare for the exam.

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It is not mandatory for students to have a Master degree in their disposal before they sit for this exam. In case, if you desire to apply, then you should have a postgraduate degree with a minimum of 3 years of experience. It does not matter if you are taking up the exam for the first time or not. This is one of those few exams that do not require you to have any prerequisites.

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CPA MA Exam Syllabus Topics:

SectionWeightObjectives
Short-term and long-term decision making18%- Decision support techniques
  • 1. Relevant information for operating decisions
  • 2. Decision-making process
  • 3. Capital expenditure evaluation
  • 4. Risk considerations in investment decisions
Cost classification and cost-volume-profit analysis15%- Cost behaviour and CVP analysis
  • 1. Fixed and variable cost separation techniques
  • 2. Cost classifications and characteristics
  • 3. Cost-volume-profit analysis applications
Performance measurement12%- Performance evaluation systems
  • 1. Financial performance measures
  • 2. Reward systems linked to performance
  • 3. Balanced Scorecard
The nature and purpose of management accounting7%- The role and objectives of management accounting
  • 1. Management accounting systems and strategic management
  • 2. Differences between financial, cost and management accounting
  • 3. Management accounting information and value creation
Types of product costing23%- Product costing methods
  • 1. Overhead allocation and apportionment
  • 2. Job costing and process costing
  • 3. Absorption costing principles
  • 4. Activity-based costing
  • 5. Marginal costing techniques
Inventory and pricing decisions5%- Inventory management and pricing
  • 1. Just-in-time principles
  • 2. Inventory control techniques
  • 3. Long-term pricing decisions
Budgeting and variance analysis20%- Budget preparation and control
  • 1. Behavioural aspects of budgeting
  • 2. Incremental and zero-based budgeting
  • 3. Standard costing and variance analysis
  • 4. Operations, cash and financial statement budgets

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