- Exam Code: MA
- Exam Name: Management Accounting
- Updated: Aug 18, 2026
- Q & A: 80 Questions and Answers
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| Section | Weight | Objectives |
|---|---|---|
| G. Performance Measurement | 15% | - Reporting performance - Financial and non-financial performance indicators - Divisional performance and transfer pricing |
| E. Budgeting | 15% | - Budget preparation techniques - Flexible budgeting - Nature and purpose of budgets |
| 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% | - Correlation and regression analysis - Probability and expected values - Mathematical techniques |
| A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Presenting information - Accounting for management |
| F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Interpretation and reporting of variances - Calculation of variances |
| B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost behaviour - Cost estimation techniques |
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