Pass the actual test with the help of MA study guide
Last Updated: Sep 09, 2026
No. of Questions: 80 Questions & Answers with Testing Engine
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Help you pass test with Actualtests4sure updated MA Actual Test Questions at first time. All exam materials of CPA MA test questions are with validity and reliability, compiled and edited by the experienced experts team, which can help you prepare and attend exam casually and then pass the CPA MA test surely.
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| Certification Vendor: | CPA |
|---|---|
| Exam Name: | ACCA Management Accounting (MA) Exam |
| Exam Number: | MA (FMA) |
| Real Exam Qty: | Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions |
| Exam Format: | Objective Test Questions (MCQ), Multi-Task Questions (MTQs), Computer-Based Exam |
| Related Certifications: | ACCA Business and Technology (BT) ACCA Financial Accounting (FA) ACCA Applied Knowledge Level |
| Exam Duration: | 120 minutes |
| Passing Score: | 50% |
| Available Languages: | English |
| 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: | CPA MA 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 |
| Section | Objectives |
|---|---|
| Topic 1: Performance Measurement | - Financial and non-financial performance indicators - Basic business performance evaluation |
| Topic 2: Recording and Accounting for Costs | - Materials, labour, and overhead accounting - Cost allocation and apportionment |
| Topic 3: Cost Classification and Behavior | - Direct and indirect costs - Fixed, variable, and semi-variable costs |
| Topic 4: Standard Costing and Variance Analysis | - Material, labour, and overhead variances - Interpretation of variances |
| Topic 5: Introduction to Management Accounting | - Cost accounting vs financial accounting - Nature, purpose, and role of management accounting |
| Topic 6: Budgeting | - Flexible budgets and variance analysis - Budget preparation and control |
The MA exam leads to the Management Accounting (MA) – ACCA Applied Knowledge certification, a Associate-level credential from CPA. It validates the skills measured by the CPA Management Accounting syllabus and is a recognized step for IT professionals building their careers, and it sits alongside related credentials such as ACCA Business and Technology (BT), ACCA Financial Accounting (FA), ACCA Applied Knowledge Level.
The CPA Management Accounting exam includes Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions questions and gives you 120 minutes to complete them. That works out to a fairly tight pace, so reading each question carefully but decisively matters more than perfectionism. If a question stalls you, flag it and move on; banking the easier points first keeps time pressure from snowballing near the end. Before test day, run at least one full timed session with the Actualtests4sure practice test so the rhythm feels familiar rather than rushed.
No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended. Because CPA may adjust its policies over time, we recommend confirming the latest requirements on the official exam page (official exam page) before you register.
You can sign up for the CPA Management Accounting exam through any of the official registration channels below:
As for how the exam is delivered: Computer-based exam (on-demand at licensed exam centers or remote where available).
CPA suggests the following training options for candidates preparing for CPA Management Accounting:
Formal training is a solid foundation, and pairing it with the 80 practice questions from Actualtests4sure helps you turn that knowledge into exam-day confidence.
Yes. Actualtests4sure offers a free PDF demo of the CPA Management Accounting material, so you can review the question style and answer quality before making a decision. Every purchase also includes 365 days of free updates, and after that period you can extend your updates at a 50% discount, which keeps your preparation current through 2026 and beyond.
If you take the CPA Management Accounting exam within 60 days of your purchase and do not pass, Actualtests4sure offers a full refund under its Money Back Guarantee. To apply, send a scanned copy of your exam enrollment slip together with your official Score Report in PDF format within 2 days of the exam date, and your claim will be processed within 7 days. The guarantee applies only to the corresponding exam: attempts made within 3 days of purchase, exams downloaded but never actually taken, free materials, and expired orders are not eligible, and the candidate name must match the purchaser name. If you would rather not take a refund, you can exchange your product for two additional exam preparation products of equal value and keep the update service on your original purchase. Delivery itself is instant: your product is available for download right after payment and is also sent to your email within one minute, and if it has not arrived within 2 hours, contact our support team. There is no limit on how many computers you can install it on.
The CPA Management Accounting syllabus is divided into 6 main domains, including Introduction to Management Accounting, Cost Classification and Behavior, Recording and Accounting for Costs. Each domain carries a different share of the total score, so knowing where the weight sits helps you allocate your study time wisely. You will find the complete, up-to-date outline in the Exam Topics section above.
Question 1
At 31 May 2010 the non-current assets of Solace Co were reported on the statement of financial position at a value of $1,643,800.
The assets had cost $2,200,000. Taxation allowances of $1,200,000 had been claimed.
The tax rate is currently 22%, and is expected to reduce to 20% in the near future.
The deferred tax liability at 31 May 2009 was $200,000.
What value should be reported on the income statement for the year to 31 May 2010 for deferred taxation?
A. $111,240
B. $58,364
C. $71,240
D. $102,364
Question 2
Revue plc uses a standard costing system. The budget for one of its products for September includeslaborcost (based on 4 hours per unit) of $117,600. During September 3,350 units were made which was 150 units less than budgeted. Thelaborcost incurred was $111,850 and the number oflaborhours worked was 13,450.
Thelaborrate variance for the month was:
A. $1,130 (A)
B. $710 (F)
C. $1,130 (F)
D. $5,750 (A)
Question 3
Which of the following items can berecognizedas intangible assets in an entity's financial statements? i) Internally generated goodwill ii) Purchased goodwill iii) Reputation
A. (ii) only
B. (i) only
C. (iii) only
D. (i), (ii) and (iii)
Question 4
Which of the following statements about transfer pricing is/are correct?
i) Using transfer pricing allows divisional managers to act with total autonomy in setting prices.
ii) Market based transfer prices are always the most appropriate basis for setting transfer prices.
A. (ii) only
B. both (i) and (ii)
C. (i) only
D. neither (i) nor (ii)
Question 5
A hospital management team assess performance using value for money. The following performance measures are reported by surgical departments:
i) The number of patients who need to be re-admitted following surgery. ii) The staff cost of each surgical procedure.
Which element of value for money is assessed by each measure?
A. i) Effectiveness, ii) Efficiency
B. i) Efficiency, ii) Effectiveness
C. i) Effectiveness, ii) Economy
D. i) Economy, ii) Efficiency
Solutions:
| Question 1 Answer: C | Question 2 Answer: C | Question 3 Answer: A | Question 4 Answer: D | Question 5 Answer: C |
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