CPA MA valid exam dumps : Management Accounting

  • Exam Code: MA
  • Exam Name: Management Accounting
  • Updated: Sep 14, 2026
  • Q&As: 80 Questions and Answers

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About CPA MA Valid Exam Braindumps

Every retake of the MA exam is another full registration fee and another month of preparation. The CPA Management Accounting practice questions at ValidDumps, 80 of them, are the straightforward way to make one attempt enough.

CPA MA Exam Overview:

Certification Vendor:ACCA
Exam Name:Management Accounting
Exam Number:MA (formerly FMA/F2)
Certificate Validity Period:Indefinite while progressing through ACCA qualification
Exam Price:Approx. £85–£115 / $105–$140 USD (varies by region)
Passing Score:50%
Exam Duration:120 minutes
Related Certifications:Business and Technology (BT)
Financial Accounting (FA)
Management Information (MA1)
Managing Costs and Finance (MA2)
Exam Format:Computer-Based Exam (CBE), Multi-Task Questions (MTQs), Objective Test Questions (OTQs)
Available Languages:Russian, English, Polish, Chinese
Real Exam Qty:38 (35 OTQs + 3 MTQs)
Recommended Training:Official ACCA Study Guide
ACCA Approved Learning Partners
Exam Registration:myACCA Registration & Booking
Sample Questions:MA exam dumps
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:

SectionWeightObjectives
Topic 1: A. The Nature, Source and Purpose of Management Information15%- Accounting for management
- Sources of data
- Presenting information
Topic 2: F. Standard Costing and Variance Analysis15%- Interpretation and reporting of variances
- Standard costing principles
- Calculation of variances
Topic 3: E. Budgeting15%- Nature and purpose of budgets
- Budget preparation techniques
- Flexible budgeting
Topic 4: D. Cost Accounting Techniques20%- Marginal and absorption costing
- Process costing and joint products
- Material and labour costing
- Overhead costing and absorption
Topic 5: B. Cost Classification, Behaviour and Purpose20%- Classification of costs
- Cost behaviour
- Cost estimation techniques
Topic 6: G. Performance Measurement15%- Divisional performance and transfer pricing
- Financial and non-financial performance indicators
- Reporting performance
Topic 7: C. Business Mathematics and Statistical Techniques15%- Probability and expected values
- Mathematical techniques
- Correlation and regression analysis

MA Exam FAQ: Read This Before You Register

CPA Management Accounting is an official ACCA certification exam, identified by exam code MA. Passing earns you the ACCA Applied Knowledge / Foundations in Accountancy certification, classified at the Applied Knowledge / Entry Level level. It also connects with Business and Technology (BT), Financial Accounting (FA), Management Information (MA1), Managing Costs and Finance (MA2), so it can serve as a stepping stone in a wider certification plan. In hiring, certificates work as a quick, quantitative standard, and this one tells employers your skills passed the vendor's own measurement.

CPA Management Accounting candidates answer 38 (35 OTQs + 3 MTQs) questions within 120 minutes. Efficiency under the clock is a trainable skill, not a talent: decide your per-question budget in advance, flag anything that threatens it, and keep moving. Running timed simulations in the ValidDumps test engine until you finish with time to spare is the most reliable way to make exam day feel controlled rather than rushed.

The CPA Management Accounting exam requires 50% to pass, and official registration costs Approx. £85–£115 / $105–$140 USD (varies by region). Since retakes bill the full Approx. £85–£115 / $105–$140 USD (varies by region) again, the economic argument for thorough preparation writes itself. Let the ValidDumps practice tests be your measuring stick: when your scores hold above the passing line across several consecutive sessions, the exam stops being a financial risk.

No formal prerequisites; open entry for ACCA/FIA students

Because vendors adjust their policies, verify the current requirements before registering on the official exam page.

Registration for CPA Management Accounting goes through the official channels below.

For planning purposes, note that the exam is delivered On-demand computer-based exam at ACCA-approved test centres or remotely.

ACCA recommends these training options for CPA Management Accounting candidates.

Whatever training path you take, finish it with question practice: the 80 items in the ValidDumps MA package are where knowledge turns into exam-day scoring ability.

Yes. ValidDumps provides a free PDF demo of the CPA Management Accounting questions, so you can evaluate the material before committing. After purchase, updates are free for 365 days, and when your product expires you can extend the update service at a 50% discount.

Your purchase is backed by a 100% money-back guarantee with transparent conditions. Take the CPA Management Accounting exam within 60 days of purchase; if you fail, you qualify for a full refund, provided the exam matches your product. Attempts within 3 days of purchase do not qualify, and neither do downloaded-but-unused products, free materials, or expired orders; the candidate name must match the payer name. File with a scanned enrollment slip and the official Score Report PDF within 2 days of the exam, and claims are processed within 7 days. You may instead choose an exchange: two other exam products of equal value, free, while your original purchase keeps its update service.

Delivery is immediate: files are downloadable at payment and emailed to you within one minute. If nothing arrives within 2 hours, check spam and contact customer service. Installation is unlimited across your computers.

The CPA Management Accounting syllabus is organized into 7 domains, with the largest being D. Cost Accounting Techniques (20%), B. Cost Classification, Behaviour and Purpose (20%), and E. Budgeting (15%). The complete breakdown appears in the topics section above; a clear classification of what the exam tests is the first step toward efficient preparation.

CPA Management Accounting Sample Questions:

Question #1

Hera Co is developing a new product using a target costing approach. The initial assumption was that a sales volume of 200,000 units could be achieved at a selling price of $25 per unit.
However, market research indicates that to achieve the sales volume of 200,000 units, the selling price should be $23*50.
Hera wishes to obtain an average profit margin of 20% on sales.
The following data have been estimated for the product:
Direct material$10*45 per unit Hourly production volume20 units Directlaborcost$64 per hour Variable overheads$82 per hour (absorbed on a directlaborhour basis) Fixed costs to produce 200,000 units are estimated to be $680,000.
What reduction in the cost per unit is required in order to achieve the target cost per unit?

  • A. $0.38
  • B. $1.15
  • C. $2.35
  • D. $1.88
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #2

According to the IASB's Framework for the Preparation and Presentation of Financial Statements, information about the entity's liquidity and solvency is useful for users in predicting

  • A. The entity's future borrowing needs.
  • B. The entity's ability to meet its financial commitments as they fall due.
  • C. The ability of the entity to generate cash in the future.
  • D. How future profits and cash flows will be distributed among those with an interest in the entity.
Reveal Solution  Discussion  0

Correct Answer: B  🗳️

Question #3

At 30 April 2010, the net assets of Barangia Co had a book value of $22,500,000 and an economic value of $29,900,000. The company's weighted average cost of capital is estimated to be 16% per annum, and finance can currently be obtained at a rate of 14% per annum.
Net operatingprofitafter tax (NOPAT) has been calculated at $4,851,200.
What is the economic value added (EVA) for the company for the year to 30 April 2010?

  • A. $805,200
  • B. $1,701,200
  • C. $1,251,200
  • D. $67,200
Reveal Solution  Discussion  0

Correct Answer: D  🗳️

Question #4

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. $743,850
  • B. $810,000
  • C. $687,150
  • D. $621,000
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

Question #5

Lukers Co is structured on a functional basis. Two of the departments are purchase and production. The directors wish to improve product quality, and are considering the introduction of an incentive scheme.
Which of the following performance measures would be an appropriate basis for the incentive scheme?

  • A. Company profit
  • B. Share price
  • C. Volume of products returned by customers
  • D. Favourable material price variances
Reveal Solution  Discussion  0

Correct Answer: C  🗳️

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