Exam Name: Management Accounting
Certification Provider: CPA
Corresponding Certification: Certified Public Accountant
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A respected certification can open doors that effort alone sometimes cannot. The MA exam leads to the CPA Management Accounting credential, and the Lead2PassExam question bank supports your preparation with 80+ Q&As carrying expert-verified answers across every objective.
CPA MA Exam Overview:
| Certification Vendor: | ACCA |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | MA (formerly FMA/F2) |
| Exam Price: | Approx. £85–£115 / $105–$140 USD (varies by region) |
| Exam Format: | Computer-Based Exam (CBE), Objective Test Questions (OTQs), Multi-Task Questions (MTQs) |
| Related Certifications: | Management Information (MA1) Financial Accounting (FA) Managing Costs and Finance (MA2) Business and Technology (BT) |
| Real Exam Qty: | 38 (35 OTQs + 3 MTQs) |
| Exam Duration: | 120 minutes |
| Available Languages: | English, Russian, Chinese, Polish |
| Passing Score: | 50% |
| Certificate Validity Period: | Indefinite while progressing through ACCA qualification |
| Recommended Training: | ACCA Approved Learning Partners Official ACCA Study Guide |
| Exam Registration: | myACCA Registration & Booking |
| Sample Questions: | DOWNLOAD DEMO |
| Exam Way: | On-demand computer-based exam at ACCA-approved test centres or remotely |
| Pre Condition: | No formal prerequisites; open entry for ACCA/FIA students |
| Official Syllabus URL: | https://www.accaglobal.com/student/en/exam-support-resources/fundamentals-exams-study-resources/ma.html |
CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| E. Budgeting | 15% | - Budget preparation techniques - Nature and purpose of budgets - Flexible budgeting |
| G. Performance Measurement | 15% | - Reporting performance - Divisional performance and transfer pricing - Financial and non-financial performance indicators |
| F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |
| D. Cost Accounting Techniques | 20% | - Material and labour costing - Process costing and joint products - Overhead costing and absorption - Marginal and absorption costing |
| C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Mathematical techniques - Correlation and regression analysis |
| B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost behaviour - Cost estimation techniques |
| A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Presenting information - Accounting for management |
MA Exam Details and Buying Questions
The MA exam is the official assessment behind the CPA Management Accounting certification from CPA. In an age where technology skills need to be verifiable, a respected credential makes yours visible — it tells the market your abilities have been measured, not merely claimed. Earning it takes real preparation, and that preparation is exactly what our materials support.
Both. The MA test engine works offline once you have opened it online the first time — after that initial run, your connection is optional. The PDF edition goes further for paper learners: print all of the contents and annotate them into a personal workbook. Whichever of the three versions you prefer, the CPA Management Accounting content inside is the same daily-checked bank.
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Passing the MA exam requires 50%, and registration costs Approx. £85–£115 / $105–$140 USD (varies by region). Focused preparation with verified answers is how you make that fee a one-time expense rather than a recurring one.
Registration for the MA exam runs through these official channels:
Pick a date that leaves room for steady practice — even a busy schedule can absorb short, regular sessions.
CPA recommends these training resources for candidates:
Official training builds the framework; daily-checked practice questions with verified answers build the finishing skill. Use them together.
The official outline divides the MA exam into weighted domains, including:
- A. The Nature, Source and Purpose of Management Information (15%)
- E. Budgeting (15%)
- G. Performance Measurement (15%)
The CPA Management Accounting bank at Lead2PassExam is checked against these objectives every day, with new items added as the exam evolves.
The MA exam contains 38 (35 OTQs + 3 MTQs) questions with 120 minutes minutes to complete them. Timed practice under the same limit — online or offline — turns pacing into a habit before exam day.
No formal prerequisites; open entry for ACCA/FIA students
CPA Management Accounting Sample Questions:
Coolbreeze Co manufactures refrigerators. The company isorganizedon a divisionalised basis and has two divisions (compressor and cabinet). The compressor division transfers 65% of its output to the cabinet division for $85 per unit, and sells the rest of its output to external companies for $92 per unit.
The cabinet division sells the final product at an average selling price of $495 per unit. In the next month, it expected that the compressor division will produce 27,000 units. The variable cost of manufacturing compressors is $62 per unit.
What contribution will the compressor division generate in the next month?
- A. $687,150
- B. $743,850
- C. $810,000
- D. $621,000
Correct Answer: A 🗳️
A recent variance report includes an adverse materials usage variance and afavorablelaborefficiency variance.
The following have been suggested as possible reasons for these variances:
i) Better quality materials than standard were purchased, requiring additional handling procedures
ii) Thelaborforce was paid a bonus based on production volume
Which of the above statements are possible explanations for these variances?
- A. (ii) only
- B. (i) and (ii)
- C. neither (i) nor (ii)
- D. (i) only
Correct Answer: A 🗳️
A division manufacturing a single product which sells for $325 has the following unit cost structure: $ Direct materials95 Directlabor78
Variable overheads56 Share of fixed costs45 Total cost274
In the coming period, the budgeted production volume is 10,000 units.
What is the budgeted breakeven sales volume (to the nearest unit)?
- A. 1,385 units
- B. 8,824 units
- C. 4,688 units
- D. 10,000 units
Correct Answer: C 🗳️
Consider the following uses of budgets in planning:
(i)Toascertain the resources needed to achieve corporate objectives, given a specific level of activity;
(ii)Toprepare contingency budgets, based on varying levels of activity.
Which type of budget (fixed or flexible) is most appropriate for these uses?
- A. Fixed = (i) and (ii), Flexible = neither (i) nor (ii)
- B. Fixed = (ii) only, Flexible = (i) only
- C. Fixed = neither (i) nor (ii), Flexible = (i) and (ii)
- D. Fixed = (i) only, Flexible = (ii) only
Correct Answer: D 🗳️
Items in the financial statement that incorporates uncertainty should be valued in accordance with prudence concept.
How does prudence affect the valuation of assets and liabilities when there is uncertainty?
- A. Assets and liabilities should be understated.
- B. Assets should be understated and liabilities should be overstated
- C. Assets should be overstated while liabilities should be understated.
- D. Assets and liabilities should be overstated.
Correct Answer: B 🗳️
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