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MA Certification Exam Reference
CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| 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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