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For more info read reference

MA Certification Exam Reference

CPA MA Exam Syllabus Topics:

SectionObjectives
Topic 1: Cost Classification and Behavior- Direct and indirect costs
- Fixed, variable, and semi-variable costs
Topic 2: Standard Costing and Variance Analysis- Material, labour, and overhead variances
- Interpretation of variances
Topic 3: Performance Measurement- Financial and non-financial performance indicators
- Basic business performance evaluation
Topic 4: Recording and Accounting for Costs- Cost allocation and apportionment
- Materials, labour, and overhead accounting
Topic 5: Budgeting- Flexible budgets and variance analysis
- Budget preparation and control
Topic 6: Introduction to Management Accounting- Cost accounting vs financial accounting
- Nature, purpose, and role of management accounting

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