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CPA MA Exam With Confidence Using Practice Dumps

Exam Code:
MA
Exam Name:
Management Accounting
Certification:
Vendor:
Questions:
80
Last Updated:
Apr 30, 2025
Exam Status:
Stable
CPA MA

MA: CPA Other Certification Exam 2025 Study Guide Pdf and Test Engine

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Management Accounting Questions and Answers

Question 1

Which of the following comments about sales price is correct?

Options:

A.

Market penetration will normally be achieved by a low price on initial entry to the market

B.

Market skimming will lead to a constant price throughout the product’s life

C.

Cost plus pricing will lead to profit beingmaximized

D.

A target cost price will generate profit immediately following market entry

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Question 2

The directors of Sec Co are carrying out an impairment review of the company’s non-current assets for the financial statements for the year to 31 October 2010. They have the following information about a particular asset:

Carrying amount (at 1 November 2009)$380,000

Depreciation charge for year to 31 October 2010$76,000

Market value$285,000

Expected costs of selling$20,000

Value in use$250,000

What carrying value should be included in the statement of financial position at 31 October 2010?

Options:

A.

$250,000

B.

$265,000

C.

$285,000

D.

$304,000

Question 3

Quastir Co manufactures a single product which sells for $48.80 per unit. At this selling price, theprofitper unit is $5.35, after apportionment of the $65,000 of fixed costs. The budgeted production and sales volume is 20,000 units.

What is the margin of safety, expressed in units (to the nearest unit)?

Options:

A.

7,559

B.

7,850

C.

12,150

D.

12,441