Management Accounting Fundamentals

Management Accounting Fundamentals [MA1] Examination Blueprint 2010–2011 Purpose The Management Accounting Fundamentals [MA1] examination has been constructed using an examination blueprint. The blueprint, also referred to as the test specifications, outlines the content areas covered on the examination and the weighting allotted to each content area. This document also lists the topics, the level of competence for each topic, and the related learning objectives. In addition, information is provided on the proportion of each question type presented in the examination (that is, multiple choice, quantitative problems, and so on). Use Students should use the examination blueprint to prepare for the course examination. The blueprint may not include all the topics listed in the course materials. However, students are still responsible for acquiring a broad-based knowledge of all topics not listed in the blueprint since these topics will be tested in assignment and review questions. The topics not listed in the blueprint will also provide students with a greater depth of understanding of the concepts. Examination Objectives The objectives of this 3-hour, comprehensive examination are to test CGA students on the prerequisite knowledge required for advancement into many courses, and to ensure that students have the broad-based knowledge in management accounting concepts needed to function properly in upper-level education and certification courses. Examination Guidelines for Questions i) Question Type The following are guidelines on the type of questions and their approximate weightings: Question Item Multiple-choice questions Short-answer questions Quantitative problems Qualitative/worksheet-related questions Percent Weighting 20% to 30% 10% to 20% 50% to 60% 10% to 20%

Several questions will also be decision oriented, where the student is asked to take the role of creditor, investor, manager or auditor and make a recommendation or a decision based on analysis...