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CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Mathematical techniques - Probability and expected values |
| Topic 2: E. Budgeting | 15% | - Nature and purpose of budgets - Budget preparation techniques - Flexible budgeting |
| Topic 3: A. The Nature, Source and Purpose of Management Information | 15% | - Accounting for management - Sources of data - Presenting information |
| Topic 4: B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Classification of costs - Cost behaviour |
| Topic 5: D. Cost Accounting Techniques | 20% | - Overhead costing and absorption - Material and labour costing - Marginal and absorption costing - Process costing and joint products |
| Topic 6: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Financial and non-financial performance indicators - Reporting performance |
| Topic 7: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |




