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The CPA Management Accounting exam is known for tricky wording and broad coverage. Working through 80 practice questions at Actualtests4sure exposes your weak spots before they can cost you on exam day.
CPA MA Exam Overview:
| Certification Vendor: | CPA Australia |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | MA |
| Exam Format: | Computer-based examination |
| Related Certifications: | CPA Australia Program |
| Available Languages: | English |
| Exam Price: | Refer to current CPA Australia Foundation Exam pricing |
| Sample Questions: | CPA MA Sample Questions |
| Exam Way: | Computer-based examination delivered through CPA Australia Foundation Exam arrangements. |
| Pre Condition: | Foundation subject intended for candidates who need to satisfy CPA Australia Foundation Program requirements before entering the CPA Program. |
| Official Syllabus URL: | https://www.cpaaustralia.com.au/become-a-cpa/cpa-program/foundation-exams/management-accounting |
CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Performance measurement | 12% | - Performance evaluation systems
|
| Topic 2: Types of product costing | 23% | - Product costing methods
|
| Topic 3: Cost classification and cost-volume-profit analysis | 15% | - Cost behaviour and CVP analysis
|
| Topic 4: Budgeting and variance analysis | 20% | - Budget preparation and control
|
| Topic 5: The nature and purpose of management accounting | 7% | - The role and objectives of management accounting
|
| Topic 6: Inventory and pricing decisions | 5% | - Inventory management and pricing
|
| Topic 7: Short-term and long-term decision making | 18% | - Decision support techniques
|
Your CPA MA Exam Questions, Answered
The CPA MA exam, officially titled Management Accounting, is the required test for earning the Certified Public Accountant certification, a credential at the Foundation level. Passing it validates the skills CPA expects from certified professionals, and it can also support progress toward related credentials such as CPA Australia Program.
CPA asks candidates to meet the following requirement before registering: Foundation subject intended for candidates who need to satisfy CPA Australia Foundation Program requirements before entering the CPA Program.. Exam policies do change, so confirm the latest details on the official exam page at https://www.cpaaustralia.com.au/become-a-cpa/cpa-program/foundation-exams/management-accounting before you book.
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The CPA Management Accounting exam is organized into 7 major domains. Some of the key domains include:
- Inventory and pricing decisions, accounting for 5% of the exam
- Budgeting and variance analysis, accounting for 20% of the exam
- The nature and purpose of management accounting, accounting for 7% of the exam
Scroll up to the Exam Topics section for the complete breakdown, and use it to plan how much study time each domain deserves.
CPA Management Accounting Sample Questions:
Question 1
In the three months to 31 March 2013, Pegem Co paidlaborcosts of $62,597.60 for 6,760laborhours. This included 182 hours of non-productivelabor. The standardlaborcost of the product produced is $21.96, based on a standard time of 2.4 hours per unit.
What was thelaborrate variance for the three months to 31 March 2013?
A. $2,408.90 Adverse
B. $743.60 Adverse
C. $743.60Favorable
D. $2,408.90Favorable
Question 2
Which of the following statements about accounting concepts and the characteristics of financial information is correct?
A. The concept of substance over form means that the legal interpretation of a transaction must be reflected in financial statements, regardless of the economic substance.
B. A specific disclosure requirement of an IAS does not need to be satisfied if the information is immaterial.
C. The historical cost concept means that only items capable of being measured in monetary terms can berecognizedin financial statements.
D. It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
Question 3
Which of the following statements about approaches to pricing is correct?
A. Penetration pricing involves setting a high price on initial entry to a market.
B. Penetration pricing is appropriate when there are similar competing products.
C. Cost-plus pricing contracts take account of anticipated demand for the product.
D. Price skimming involves setting a low price on initial entry to a market.
Question 4
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. $5.00
C. $7.20
D. $30.00
Question 5
The debt/equity ratio of Cretac Co at 31 May 2009 is higher than the debt/equity ratio at 31 May 2008.
Which of the following choices would be a reason for the increase?
A. In March 2009 the shareholders agreed to an increase in the amount the company can borrow to finance expansion.
B. The terms of a fixed rate loan have been renegotiated and the interest rate will increase from June 2009.
C. In February 2009 the company reduced the number of shares in issue by buying back a number of shares.
D. A loan due for repayment in 2010 has been replaced by a loan due over the three years to 2012.
Solutions:
| Question 1 Answer: B | Question 2 Answer: B | Question 3 Answer: B | Question 4 Answer: A | Question 5 Answer: C |
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