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CPA MA Exam Overview:
| Certification Vendor: | CPA |
|---|---|
| Exam Name: | ACCA Management Accounting (MA) Exam |
| Exam Number: | MA (FMA) |
| Exam Duration: | 120 minutes |
| Real Exam Qty: | Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions |
| Available Languages: | English |
| Passing Score: | 50% |
| Exam Format: | Multi-Task Questions (MTQs), Computer-Based Exam, Objective Test Questions (MCQ) |
| Related Certifications: | ACCA Financial Accounting (FA) ACCA Business and Technology (BT) ACCA Applied Knowledge Level |
| Certificate Validity Period: | No fixed expiry for the exam result; ACCA qualification progression rules apply |
| Recommended Training: | ACCA Study Resources |
| Exam Registration: | ACCA Registration Portal |
| Sample Questions: |  |
| Exam Way: | Computer-based exam (on-demand at licensed exam centers or remote where available) |
| Pre Condition: | No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended. |
| Official Syllabus URL: | https://www.accaglobal.com |
CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Performance Measurement | - Basic business performance evaluation - Financial and non-financial performance indicators |
| Recording and Accounting for Costs | - Materials, labour, and overhead accounting - Cost allocation and apportionment |
| Standard Costing and Variance Analysis | - Interpretation of variances - Material, labour, and overhead variances |
| Introduction to Management Accounting | - Cost accounting vs financial accounting - Nature, purpose, and role of management accounting |
| Budgeting | - Flexible budgets and variance analysis - Budget preparation and control |
| Cost Classification and Behavior | - Direct and indirect costs - Fixed, variable, and semi-variable costs |
MA Exam Facts, Privacy, and Preferential Terms
The CPA Management Accounting blueprint is built around these main domains:
- Recording and Accounting for Costs
- Introduction to Management Accounting
- Cost Classification and Behavior
Additional domains appear in the full official outline — our bank covers them all.
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CPA lists these official training options:
Combine structured training with engine-based practice to cover both theory and test-taking rhythm.
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CPA publishes these prerequisites for the CPA Management Accounting: No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended..
Verify the current requirements on the official certification page.
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Per the latest exam information, the MA exam contains Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions questions with 120 minutes minutes to complete them. The PC Test Engine lets you simulate a full test event under these conditions to check your progress.
Registration runs through the official channels below:
Secure your test center or online slot early — a confirmed date gives your preparation a finish line.
CPA Management Accounting Sample Questions:
Devin Co sells a single product at a selling price of $85. Direct costs are $38 per unit and overheads are $24 per unit. 60% of overheads represent the recovery of fixed costs. Both sales and production are budgeted to be 50,000 units.
How many units are sold at the breakeven point (to the nearest unit)?
- A. 19,251
- B. 14,724
- C. 25,532
- D. 31,304
Correct Answer: A 🗳️
The accountant of Repati Co has discovered that the value of a prepayment has been understated.
How are the financial statements affected when the prepayment is corrected?
- A. Assets: Increased, Liabilities: No change, Capital: Increased
- B. Assets: No change, Liabilities: Reduced, Capital: Increased
- C. Assets: Reduced, Liabilities: Reduced, Capital: No change
- D. Assets: Increased, Liabilities: No change, Capital: Reduced
Correct Answer: A 🗳️
On the first day of the new financial year, the value of the non-current assets held by Vieta Co increased because the directors implemented a policy of revaluation.
How will the company's return on capital employed (ROCE) and net profit margin ratios for the year be affected?
- A. ROCE = Decrease, Net profit margin = Increase
- B. ROCE = Increase, Net profit margin = Decrease
- C. ROCE = Increase, Net profit margin = Increase
- D. ROCE = Decrease, Net profit margin = Decrease
Correct Answer: D 🗳️
PAQ Plc makes three products in a period.
Quantity (units)Laborhoursper unit Product P1,0004 Product A2,0006 Product Q3,0003 Total6,000
Overheads for the period are $30,000 and they are absorbed on the basis oflaborhours. What is the fixed overhead cost absorbed by a unit of Product A?
- A. $1.20
- B. $7.20
- C. $30.00
- D. $5.00
Correct Answer: A 🗳️
Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. The production budget for X for December, in units, is:
- A. 16,000
- B. 14,400
- C. 15,840
- D. 12,960
Correct Answer: A 🗳️
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