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CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Recording and Accounting for Costs | - Cost allocation and apportionment - Materials, labour, and overhead accounting |
| Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
| Budgeting | - Budget preparation and control - Flexible budgets and variance analysis |
| Introduction to Management Accounting | - Nature, purpose, and role of management accounting - Cost accounting vs financial accounting |
| Standard Costing and Variance Analysis | - Interpretation of variances - Material, labour, and overhead variances |
| Cost Classification and Behavior | - Fixed, variable, and semi-variable costs - Direct and indirect costs |

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