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