- Exam Code: MA
- Exam Name: Management Accounting
- Updated: Oct 12, 2026
- Q & A: 80 Questions and Answers
CPA MA actual dump : Management Accounting
PDF Version DemoAbout CPA MA Exam Questions
When the exam syllabus shifts, your material should shift with it — automatically and at no charge. Actual4Dumps sends refreshed versions of the MA package free for 365 days, keeping your 80 practice questions aligned with the live exam.
CPA MA Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| B. Cost Classification, Behaviour and Purpose | 20% | - Cost estimation techniques - Cost behaviour - Classification of costs |
| D. Cost Accounting Techniques | 20% | - Overhead costing and absorption - Material and labour costing - Process costing and joint products - Marginal and absorption costing |
| E. Budgeting | 15% | - Nature and purpose of budgets - Budget preparation techniques - Flexible budgeting |
| A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Accounting for management - Presenting information |
| C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Correlation and regression analysis - Mathematical techniques |
| G. Performance Measurement | 15% | - Reporting performance - Financial and non-financial performance indicators - Divisional performance and transfer pricing |
| F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Interpretation and reporting of variances - Calculation of variances |
MA Study Material: Answers
The CPA Management Accounting exam requires a score of 50% to pass, and the official registration fee is Approx. £85–£115 / $105–$140 USD (varies by region). Knowing these numbers in advance keeps your planning honest.
Each round of the MA question bank starts from the official exam objectives: experts map the syllabus, draft questions to cover it with precision, and review the result before release. When new exam points appear, the bank is updated accordingly — deliberate coverage, not guesswork.
Any details you leave with us during browsing or purchase are guarded against misuse and external threats, and they are used only to deliver your order and support. Your MA purchase stays between you and us — that is a standing commitment, not a marketing line.
The CPA Management Accounting exam contains 38 (35 OTQs + 3 MTQs) questions, and you will have 120 minutes minutes to complete them. Practicing under the same constraints makes exam-day pacing feel rehearsed.
The CPA Management Accounting exam is scored on a scale where 50% is required to pass, and the official exam fee is Approx. £85–£115 / $105–$140 USD (varies by region).
No formal prerequisites; open entry for ACCA/FIA students
You can confirm the current eligibility requirements on the official MA exam page before you register.
Many candidates combine practice questions with official training. Recommended options include:
This package includes 80 practice questions for the CPA Management Accounting exam. Every answer is verified by an experienced team of experts, so you can trust what you study.
You can register for the CPA Management Accounting exam through the official channels:
The CPA Management Accounting practice questions are organized around the official exam objectives. Key topics include:
- D. Cost Accounting Techniques (20%)
- G. Performance Measurement (15%)
- E. Budgeting (15%)
Syllabus-driven coverage means no wasted practice on irrelevant material.
CPA Management Accounting Sample Questions:
Question #1
Capac Co uses activity based costing (ABC). Overhead costs for the next year are:
ExpenseTotal expenditureVolume of activity $
Set up costs1,139,2003,200 set ups
Raw material handling488,9005,000 materials orders
One of the company's products is manufactured in batches of 500 units, with each batch requiring one set up and 50 materials orders.
Using ABC, what is the overhead cost of 220 units?
- A. $10.49
- B. $453.78
- C. $2,307.80
- D. $5,245.00
Correct Answer: C 🗳️
Question #2
A company absorbs overheads on a machine hour basis. Actual machine hours were 20,000, actual overheads were $480,000 and there was over absorption of overheads of $95,000.
What is the overhead absorption rate?
- A. $19.25 per unit
- B. $19.25 per hour
- C. $28.75 per unit
- D. $28.75 per hour
Correct Answer: D 🗳️
Question #3
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. $810,000
- B. $687,150
- C. $621,000
- D. $743,850
Correct Answer: B 🗳️
Question #4
Toshi Ltd currently sets its selling price at $10, which achieves a 25% mark-up on variable cost.
Annual production and sales volume is 100,000 units and annual fixed costs are $80,000.
How much would the selling price need to be increased in order to double profit if costs, production and sales volume remain unchanged?
- A. 20%
- B. 12%
- C. 25%
- D. 17%
Correct Answer: B 🗳️
Question #5
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), (ii) and (iii)
- C. (iii) only
- D. (i) only
Correct Answer: A 🗳️
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