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Twice the results with half the effort — that's what a good helper does. VCE4Dumps is that helper for the CPA Management Accounting: 80 practice questions for the MA exam, spare-time friendly.
CPA MA Exam Overview:
| Certification Vendor: | ACCA |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | MA (formerly FMA/F2) |
| Available Languages: | Polish, English, Russian, Chinese |
| Certificate Validity Period: | Indefinite while progressing through ACCA qualification |
| Passing Score: | 50% |
| Real Exam Qty: | 38 (35 OTQs + 3 MTQs) |
| Exam Duration: | 120 minutes |
| Exam Format: | Computer-Based Exam (CBE), Multi-Task Questions (MTQs), Objective Test Questions (OTQs) |
| Exam Price: | Approx. £85–£115 / $105–$140 USD (varies by region) |
| Related Certifications: | Managing Costs and Finance (MA2) Financial Accounting (FA) Business and Technology (BT) Management Information (MA1) |
| Recommended Training: | Official ACCA Study Guide ACCA Approved Learning Partners |
| Exam Registration: | myACCA Registration & Booking |
| Sample Questions: |  |
| 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 |
|---|---|---|
| Topic 1: C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Mathematical techniques - Probability and expected values |
| Topic 2: B. Cost Classification, Behaviour and Purpose | 20% | - Cost behaviour - Classification of costs - Cost estimation techniques |
| Topic 3: F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Interpretation and reporting of variances - Calculation of variances |
| Topic 4: D. Cost Accounting Techniques | 20% | - Marginal and absorption costing - Material and labour costing - Process costing and joint products - Overhead costing and absorption |
| Topic 5: E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
| Topic 6: A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Accounting for management - Presenting information |
| Topic 7: G. Performance Measurement | 15% | - Divisional performance and transfer pricing - Financial and non-financial performance indicators - Reporting performance |
CPA MA Exam Questions
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The CPA Management Accounting is delivered On-demand computer-based exam at ACCA-approved test centres or remotely, so pick the arrangement that fits your schedule.
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The CPA Management Accounting is CPA's certification exam for ACCA Applied Knowledge / Foundations in Accountancy, at the Applied Knowledge / Entry Level level. As a major exam recognized by most companies, it proves your IT ability to employers — including the big international ones. Related credentials include Business and Technology (BT), Financial Accounting (FA), Management Information (MA1), Managing Costs and Finance (MA2).
The CPA Management Accounting blueprint covers 7 domains — including C. Business Mathematics and Statistical Techniques (15%), D. Cost Accounting Techniques (20%), A. The Nature, Source and Purpose of Management Information (15%). Pay attention to the key points where weightings concentrate; the full outline above lists every subtopic.
Approx. £85–£115 / $105–$140 USD (varies by region) per attempt, 50% to pass. Half the effort works only with the right focus — rehearse with the 80 practice questions for the MA exam at VCE4Dumps before booking.
No formal prerequisites; open entry for ACCA/FIA students Eligibility rules are updated periodically, so verify the current requirements on the official page (official MA exam page) before registering.
Files arrive by automatic email within a minute of payment — unlimited devices, and 24/7 customer assisting for any downloading or purchasing problem if nothing shows up within 2 hours. If you get a bad result on the corresponding MA exam within 60 days of purchase, the money is fully refunded: send a scanned enrollment slip plus the official Score Report PDF within 2 days of the exam, processed within 7 days. Excluded: exams within 3 days of purchase, candidate names that don't match the payer, and free or expired products. You may instead exchange for two equal-value products free.
120 minutes for 38 (35 OTQs + 3 MTQs) questions. The online engine simulates the formal test atmosphere — practice anywhere, so the clock feels familiar on the day.
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Pair any official course with the 80 practice questions for the CPA Management Accounting — answers expert-verified, suitable for any level of candidate.
CPA Management Accounting Sample Questions:
Which of the following statements about divisionalizationis/are correct?
(i)
Divisionalizationleads to head office managers having reduced control over operational decisions in an operating unit.
(ii)
Achieving corporate goals will be the only factor considered by divisional managers when they are making decisions.
(iii)
Divisionalizationallows operating decisions to reflect the local conditions of an operating unit.
- A. (i), (ii) and (iii)
- B. (i) and (ii) only
- C. (ii) and (iii) only
- D. (i) and (iii) only
Correct Answer: D 🗳️
In the last production period, Runnos Co budgeted to produce 18,000 units with a standard material cost of $72,000.
Each unit has a standard material input of 2 kg. Actual production volume was 18,600 units, and 39,060 kg of material was used at a cost of $76,167.
What is the material price variance?
- A. $4,167 Adverse
- B. $1,767 Adverse
- C. $1,953 Favourable
- D. $1,860 Favourable
Correct Answer: C 🗳️
The directors of Carifer Co wish to use the maximin decision rule to select one of four mutually exclusive projects to accept.
The following payoff table has been calculated in $000:
DemandLowMediumHigh Project A129155182 Project B143181188 Project C115139166
Project D138164191
Using themaximumdecision rule, which project should be selected?
- A. Project C
- B. Project A
- C. Project D
- D. Project B
Correct Answer: D 🗳️
In an attempt to improve product quality, the management team of Valcq Co replaced some material with more expensive items and introduced a bonus scheme. The bonus scheme was based on reducing both the number of defective units produced and material wastage. No changes were made to the standard costs.
What material variances are likely to be reported as a direct result of these decisions?
- A. Materialprice:Adverse, Materialusage:Favorable
- B. Materialprice:Favorable, Materialusage:Favorable
- C. Materialprice:Adverse, Materialusage:Adverse
- D. Materialprice:Favorable, Materialusage:Adverse
Correct Answer: A 🗳️
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. $1.15
- B. $1.88
- C. $0.38
- D. $2.35
Correct Answer: D 🗳️
