- Exam Code: MA
- Exam Name: Management Accounting
- Updated: Oct 20, 2026
- Q & A: 80 Questions and Answers
CPA MA actual dump : Management Accounting
PDF Version DemoAbout CPA MA Exam Questions
Experts analyze the exam outline and notice every little change. The CPA Management Accounting study vce at Actual4Dumps follows the syllabus: 80 practice questions for the MA exam in 2026.
CPA MA Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Recording and Accounting for Costs | - Materials, labour, and overhead accounting - Cost allocation and apportionment |
| Introduction to Management Accounting | - Cost accounting vs financial accounting - Nature, purpose, and role of management accounting |
| Budgeting | - Budget preparation and control - Flexible budgets and variance analysis |
| Standard Costing and Variance Analysis | - Interpretation of variances - Material, labour, and overhead variances |
| Cost Classification and Behavior | - Fixed, variable, and semi-variable costs - Direct and indirect costs |
| Performance Measurement | - Basic business performance evaluation - Financial and non-financial performance indicators |
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After any course, keep reviewing efficiently with the 80 practice questions for the CPA Management Accounting — every answer expert-verified.
The CPA Management Accounting blueprint spans 6 domains — including Standard Costing and Variance Analysis, Budgeting, Introduction to Management Accounting. Our experts analyze this outline and notice every little change; the complete outline above lists every subtopic.
The CPA Management Accounting is CPA's certification exam for Management Accounting (MA) – ACCA Applied Knowledge, at the Associate level. One useful certificate can exert real influence on your future. Related credentials include ACCA Business and Technology (BT), ACCA Financial Accounting (FA), ACCA Applied Knowledge Level.
120 minutes for Approximately 35 Objective Test Questions + 2–3 Multi-Task Questions questions. Regular timed practice in the Actual4Dumps engine makes the format familiar long before exam day.
No formal prerequisites required for ACCA Applied Knowledge level, but basic accounting knowledge is recommended. Eligibility rules change over time, so verify the current requirements on the official page (official MA exam page) before registering.
Yes — under each kind of CPA Management Accounting practice test we offer one free demo, including a real part of the content; look through it thoroughly before ordering. Purchases include 365 days of free updates by email; renew afterward at 50% off.
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CPA Management Accounting Sample Questions:
Question #1
On 1 February 2011, Hopper Co acquired 480,000 of the 600,000 ordinary shares of Space Co at a price of $4*28 per share. At that date the book value of the net assets of Space Co was $2,356,920, and the fair value of land owned by Space Co exceeded the book value by $110,000.
Assuming that the full fair value method of valuation is used, what is the value of goodwill on acquisition?
- A. $80,864
- B. $101,080
- C. $211,080
- D. $168,864
Correct Answer: B 🗳️
Question #2
At 31 May 2010 and 2009 Dron Co had the following balances:
20102009 $000$000 Property, plant and equipment2,1101,945 Ordinary shares of $11,200800 Share premium760500
Long-term loans174550
The depreciation charge for the year to 31 May 2010 was $270,000, and no non-current assets were sold during the year.
What figure should be reported as the net cash flow from investing activities in the statement of cash flows for the year to 31 May 2010?
- A. $719,000
- B. $179,000
- C. $601,000
- D. $435,000
Correct Answer: D 🗳️
Question #3
A hospital management team assess performance using value for money. The following performance measures are reported by surgical departments:
i) The number of patients who need to be re-admitted following surgery. ii) The staff cost of each surgical procedure.
Which element of value for money is assessed by each measure?
- A. i) Effectiveness, ii) Efficiency
- B. i) Economy, ii) Efficiency
- C. i) Efficiency, ii) Effectiveness
- D. i) Effectiveness, ii) Economy
Correct Answer: D 🗳️
Question #4
Quastir Co manufactures a single product which sells for $48.80 per unit. At this selling price, theprofitper unit is $5.35, after apportionment of the $65,000 of fixed costs. The budgeted production and sales volume is 20,000 units.
What is the margin of safety, expressed in units (to the nearest unit)?
- A. 7,559
- B. 12,150
- C. 12,441
- D. 7,850
Correct Answer: C 🗳️
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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