I am going to take this MA exam , could you pls send me some sample questions to test?
The CPA Management Accounting exam has a reputation for being tougher than it looks on paper. Prep4sureGuide closes that gap with 80 practice questions modeled on the real MA objectives, edited by experienced IT professionals.
| Certification Vendor: | ACCA |
|---|---|
| Exam Name: | Management Accounting |
| Exam Number: | MA (formerly FMA/F2) |
| Passing Score: | 50% |
| Exam Duration: | 120 minutes |
| Real Exam Qty: | 38 (35 OTQs + 3 MTQs) |
| Exam Format: | Computer-Based Exam (CBE), Objective Test Questions (OTQs), Multi-Task Questions (MTQs) |
| Exam Price: | Approx. £85–£115 / $105–$140 USD (varies by region) |
| Available Languages: | English, Russian, Polish, Chinese |
| Related Certifications: | Financial Accounting (FA) Management Information (MA1) Managing Costs and Finance (MA2) Business and Technology (BT) |
| Certificate Validity Period: | Indefinite while progressing through ACCA qualification |
| Recommended Training: | ACCA Approved Learning Partners Official ACCA Study Guide |
| 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 |
| Section | Weight | Objectives |
|---|---|---|
| D. Cost Accounting Techniques | 20% | - Material and labour costing - Process costing and joint products - Marginal and absorption costing - Overhead costing and absorption |
| C. Business Mathematics and Statistical Techniques | 15% | - Correlation and regression analysis - Mathematical techniques - Probability and expected values |
| A. The Nature, Source and Purpose of Management Information | 15% | - Presenting information - Sources of data - Accounting for management |
| B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost estimation techniques - Cost behaviour |
| G. Performance Measurement | 15% | - Reporting performance - Divisional performance and transfer pricing - Financial and non-financial performance indicators |
| F. Standard Costing and Variance Analysis | 15% | - Standard costing principles - Calculation of variances - Interpretation and reporting of variances |
| E. Budgeting | 15% | - Flexible budgeting - Nature and purpose of budgets - Budget preparation techniques |
Registering for the CPA Management Accounting exam costs Approx. £85–£115 / $105–$140 USD (varies by region), and you need 50% to pass. One detail worth remembering: a failed attempt is not discounted — retaking the exam means paying Approx. £85–£115 / $105–$140 USD (varies by region) again in full. Use the Prep4sureGuide test engine to benchmark yourself first; when your mock results consistently clear 50%, you are ready to book.
The MA exam is CPA's official test for the ACCA Applied Knowledge / Foundations in Accountancy credential, a certification at the Applied Knowledge / Entry Level level. Earning it tells employers your skills have been verified by the vendor itself, which carries real weight in hiring and promotion decisions. Within the same certification track, it sits alongside Business and Technology (BT), Financial Accounting (FA), Management Information (MA1), Managing Costs and Finance (MA2), so it can also serve as a stepping stone toward those credentials.
CPA divides the CPA Management Accounting exam into 7 domains. The largest ones are G. Performance Measurement at 15%, D. Cost Accounting Techniques at 20%, C. Business Mathematics and Statistical Techniques at 15% — together these account for the bulk of your score, so start there. The complete domain-by-domain outline appears in the exam topics section above on this page.
Two layers of protection here. First, delivery: your MA product is available for instant download, and a copy lands in your email within one minute of payment — if 2 hours pass with nothing (check spam first), our support team will resend it. There is no cap on how many computers you can install it on. Second, the refund policy: if you take the MA exam within 60 days of purchase and fail, you may claim a full refund. The claim needs a scanned enrollment slip plus your official Score Report PDF, filed within 2 days after the exam, and it is settled within 7 days. The policy covers only the corresponding exam — attempts within 3 days of purchase, exams never actually taken, free materials, and expired orders are excluded, and the candidate's name must match the payer's. If you would rather keep studying, you can instead exchange your product for two free exam products of equal value and keep the update service on your original purchase.
You will face 38 (35 OTQs + 3 MTQs) questions in 120 minutes on the CPA Management Accounting exam. Do the math and the per-question budget is tight, which is why pacing drills matter as much as content review. Our advice: take two or three full timed mocks in the Prep4sureGuide engine before the real thing, and practice skipping a stubborn question instead of burning five minutes on it.
Yes — CPA lists these official training options for CPA Management Accounting candidates:
Formal training teaches the syllabus; then the 80 practice questions from Prep4sureGuide show you whether that knowledge holds up under real exam conditions.
Of course. Prep4sureGuide publishes a free PDF demo for the CPA Management Accounting exam so you can review real sample questions and answers first. Every purchase also includes 365 days of free updates, and after that period you can renew the update service at a 50% discount directly from your member zone.
No formal prerequisites; open entry for ACCA/FIA students Eligibility rules are set by CPA and do change from time to time, so double-check the latest requirements on the official exam page at https://www.accaglobal.com/student/en/exam-support-resources/fundamentals-exams-study-resources/ma.html before you register.
Registration for the MA exam runs through these official channels:
As for how you will actually sit the exam: On-demand computer-based exam at ACCA-approved test centres or remotely. Choose whichever delivery option suits your setup when you book.
Which of the following statements about activity based costing (ABC) is/are correct?
(i)
All product costs will be lower under ABC than under absorption costing.
(ii)
ABC can provide information to assist in controlling costs.
Correct Answer: A 🗳️
Arif must decide which machine to purchase. He has prepared the following payoff table, showing the profits which it is anticipated each machine will generate, based on the level of demand:
Low demandHigh demand $000$000 Machine A4090 Machine B80120 Machine C9530 Machine D11040
Based on the maximin decision-making criterion, which machine should be purchased?
Correct Answer: A 🗳️
Which of the following comments about sales price is correct?
Correct Answer: B 🗳️
At 1 November 2009 Boho Co's statement of financial position reported a deferred tax liability of $36,560. At 31 October 2010 the net book value of non-current assets was $135,400 greater than the tax written down value.
The current rate of tax is 22%. It has recently been announced that this will be reduced to 20% during the next financial year.
What should be reported in the statement of comprehensive income for the year to 31 October 2010 in respect of deferred tax?
Correct Answer: A 🗳️
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?
Correct Answer: C 🗳️
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