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