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100+ Free ACCA MA Practice Questions

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Key Facts: ACCA MA Exam

50%

Pass Mark

ACCA

2 hours

Exam Duration

ACCA

35 + 3

OT Questions plus MTQs

ACCA MA Exam Format

100

Total Marks

ACCA MA Exam Format

On demand

CBE Availability

ACCA

64%

Dec 2025 Pass Rate

ACCA Results

ACCA MA is an on-demand computer-based exam lasting 2 hours. Section A has 35 objective test questions worth 2 marks each and Section B has 3 multi-task questions worth 10 marks each, totalling 100 marks. The pass mark is 50%, and the exam is fully objective and machine-marked. The syllabus covers six areas (A to F): the nature, source and purpose of management information; data analysis and statistical techniques; cost accounting techniques; budgeting; standard costing; and performance measurement.

Sample ACCA MA Practice Questions

Try these sample questions to test your ACCA MA exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following best describes the purpose of management accounting?
A.To produce statutory financial statements for external shareholders
B.To calculate the corporation tax liability for submission to the tax authority
C.To record historical transactions in the nominal ledger only
D.To provide internal information that helps managers plan, control and make decisions
Explanation: Management accounting is concerned with providing internal information to managers so they can plan, control operations and make decisions. It is forward-looking and is not bound by statutory reporting formats.
2Which characteristic distinguishes management accounting information from financial accounting information?
A.It must comply with IFRS and statutory formats
B.It is prepared only once a year
C.It can include non-financial and forward-looking data tailored to managers' needs
D.It is always audited by an external auditor
Explanation: Management accounting information is internal, can be produced as often as needed, and may include non-financial and forecast data tailored to specific managerial decisions. It is not constrained by external reporting rules.
3Information is said to be 'good' if it possesses certain qualities. Which acronym is commonly used to summarise these attributes of useful information?
A.SMART
B.PESTLE
C.ACCURATE
D.SWOT
Explanation: The qualities of good information are often summarised by the mnemonic ACCURATE: Accurate, Complete, Cost-effective, Understandable, Relevant, Adaptable, Timely and Easy to use.
4In an organisation's planning hierarchy, which level of management is primarily concerned with long-term strategic planning?
A.Operational management
B.Tactical (middle) management
C.Strategic (senior) management
D.Supervisory staff
Explanation: Strategic planning is carried out by senior management and sets long-term objectives and direction for the whole organisation. Tactical and operational levels translate strategy into shorter-term, more detailed plans.
5Which of the following is an example of a source of internal information for a manufacturing company?
A.Government inflation statistics
B.A competitor's published annual report
C.The company's own payroll and production records
D.A trade journal article on industry trends
Explanation: Internal information is generated within the organisation, such as payroll records, production data and the accounting system. The other options are external sources gathered from outside the business.
6A cost that can be specifically and exclusively identified with a particular cost object is best described as a:
A.Indirect cost
B.Fixed cost
C.Notional cost
D.Direct cost
Explanation: A direct cost can be traced in full to a single cost object, such as direct materials in a product. Indirect costs (overheads) cannot be traced specifically and must be apportioned.
7Which statement about a cost centre is correct?
A.It is a location or function for which costs are accumulated
B.It is a unit that generates revenue and profit
C.It is a measure of output used to absorb overheads
D.It is the lowest level at which return on investment is measured
Explanation: A cost centre is a location, function or item of equipment for which costs are ascertained and accumulated. Profit centres add revenue responsibility and investment centres add capital responsibility.
8A responsibility centre whose manager is accountable for costs, revenues AND capital investment is known as a:
A.Cost centre
B.Revenue centre
C.Profit centre
D.Investment centre
Explanation: An investment centre manager is responsible for costs, revenues and the assets employed, so performance is often judged using return on investment or residual income. A profit centre lacks responsibility for capital invested.
9Which of the following would normally be classified as a period cost rather than a product cost?
A.Direct materials used in production
B.Factory rent absorbed into units
C.Administrative office salaries
D.Direct labour of machine operators
Explanation: Period costs, such as administration and selling expenses, are charged in full against profit in the period incurred rather than being attached to units of output. Product costs are the production costs absorbed into inventory.
10Which of the following best defines a 'cost unit'?
A.A department to which overheads are charged
B.The total fixed cost of a production line
C.A manager responsible for controlling expenditure
D.A unit of product or service to which costs are attributed
Explanation: A cost unit is a unit of product or service in relation to which costs are ascertained, for example a litre of paint or a patient-day. It is the basic measure to which costs are attributed.

About the ACCA MA Exam

ACCA MA (Management Accounting, formerly F2) is one of three Applied Knowledge exams and tests cost and management accounting techniques including cost classification, data analysis, absorption and marginal costing, activity-based costing, budgeting, standard costing and variance analysis, and performance measurement.

Questions

38 scored questions

Time Limit

2 hours (120 minutes)

Passing Score

50% (50 out of 100 marks)

Exam Fee

ACCA sets the MA exam entry fee per paper; on-demand CBE fees vary by country and centre (Association of Chartered Certified Accountants (ACCA))

ACCA MA Exam Content Outline

Area A

A: The nature, source and purpose of management information

Accounting for management, sources and categories of information, cost classification, cost behaviour, cost units and centres, and how management accounting differs from financial accounting.

Area B

B: Data analysis and statistical techniques

Sampling, high-low method, correlation and regression, time series and forecasting, index numbers, the normal distribution, expected values, and presenting data in spreadsheets.

Area C

C: Cost accounting techniques

Materials, labour and overheads, inventory valuation, absorption and marginal costing, activity-based costing, job, batch, process and service costing, and cost-volume-profit analysis.

Area D

D: Budgeting

Budgetary planning and control, functional and cash budgets, fixed and flexible budgets, behavioural aspects, and quantitative techniques including the learning curve.

Area E

E: Standard costing

Setting standards, calculating material, labour, variable and fixed overhead and sales variances, preparing operating statements, and reconciling budgeted and actual profit.

Area F

F: Performance measurement

Financial and non-financial performance indicators, profitability, liquidity, activity and gearing ratios, ROI and residual income, the balanced scorecard, and value for money.

How to Pass the ACCA MA Exam

What You Need to Know

  • Passing score: 50% (50 out of 100 marks)
  • Exam length: 38 questions
  • Time limit: 2 hours (120 minutes)
  • Exam fee: ACCA sets the MA exam entry fee per paper; on-demand CBE fees vary by country and centre

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

ACCA MA Study Tips from Top Performers

1Practise the high-low method, EOQ and variance formulas until they are automatic, because objective test questions reward speed and accuracy.
2Learn the standard layout of an operating statement so you can reconcile budgeted and actual profit under time pressure.
3Be confident reconciling marginal and absorption costing profits using the change in inventory times the fixed overhead per unit.
4Drill ratio definitions (ROCE, residual income, liquidity, gearing) so you can both calculate and interpret them.
5Sit full timed CBE-style mocks so you can pace yourself across the 35 OT questions and 3 multi-task questions.
6Use the ACCA specimen exam to see the exact on-screen objective test formats, such as drag-and-drop and multiple response.

Frequently Asked Questions

How many questions are on the ACCA MA exam?

ACCA MA has two sections. Section A contains 35 objective test questions worth 2 marks each (70 marks), and Section B contains 3 multi-task questions worth 10 marks each (30 marks), giving a total of 100 marks.

What is the pass mark for ACCA MA?

The pass mark for ACCA MA is 50%, meaning candidates must score at least 50 out of 100 marks. The exam is fully objective and machine-marked, with results available shortly after the on-demand session.

How long is the ACCA MA exam?

ACCA MA is a 2-hour (120-minute) computer-based exam. Candidates should budget their time carefully across the 35 objective test questions in Section A and the 3 multi-task questions in Section B.

Is ACCA MA a computer-based exam?

Yes. ACCA MA is delivered as an on-demand computer-based exam (CBE) at licensed centres, and remote invigilation is available in some locations. It is fully objective, so no long written answers are required.

What topics does the ACCA MA syllabus cover?

The MA syllabus has six areas: the nature, source and purpose of management information; data analysis and statistical techniques; cost accounting techniques; budgeting; standard costing; and performance measurement.

What is the difference between MA and FMA?

MA is the ACCA Qualification paper at Applied Knowledge level, while FMA is the equivalent Foundations in Accountancy paper. They share the same syllabus and exam, and ACCA reports their pass rates together.