Pass the actual test with the help of MA study guide
Updated: Jul 23, 2026
No. of Questions: 80 Questions & Answers with Testing Engine
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| Certification Vendor: | ACCA |
| Exam Name: | Management Accounting |
| Exam Number: | MA (formerly FMA/F2) |
| Available Languages: | English, Chinese, Polish, Russian |
| 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) |
| Certificate Validity Period: | Indefinite while progressing through ACCA qualification |
| Related Certifications: | Business and Technology (BT) Financial Accounting (FA) Management Information (MA1) Managing Costs and Finance (MA2) |
| Real Exam Qty: | 38 (35 OTQs + 3 MTQs) |
| Exam Duration: | 120 minutes |
| Passing Score: | 50% |
| Recommended Training: | ACCA Approved Learning Partners Official ACCA Study Guide |
| Exam Registration: | myACCA Registration & Booking |
| Sample Questions: | CPA MA 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 |
|---|---|---|
| Topic 1: B. Cost Classification, Behaviour and Purpose | 20% | - Classification of costs - Cost behaviour - Cost estimation techniques |
| Topic 2: A. The Nature, Source and Purpose of Management Information | 15% | - Sources of data - Presenting information - Accounting for management |
| Topic 3: E. Budgeting | 15% | - Flexible budgeting - Budget preparation techniques - Nature and purpose of budgets |
| Topic 4: G. Performance Measurement | 15% | - Reporting performance - Financial and non-financial performance indicators - Divisional performance and transfer pricing |
| Topic 5: D. Cost Accounting Techniques | 20% | - Overhead costing and absorption - Material and labour costing - Marginal and absorption costing - Process costing and joint products |
| Topic 6: F. Standard Costing and Variance Analysis | 15% | - Interpretation and reporting of variances - Standard costing principles - Calculation of variances |
| Topic 7: C. Business Mathematics and Statistical Techniques | 15% | - Probability and expected values - Mathematical techniques - Correlation and regression analysis |
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