ACCA MA — Management Accounting

SC E-LEARNING • ACCA MA

MA — Management Accounting

Applied Knowledge • Free revision material, sample MCQs and mini mock.

What to Focus On

costing, budgeting, standard costing and performance measurement.

2026/27 preparationFree MCQsMini mockTest-session support

5 Free MA MCQs

Attempt each question before opening the answer.

1. A cost that changes in total with activity level is usually:
A. Variable costB. Fixed costC. Sunk costD. Committed cost
Show answer

Variable cost — Variable cost changes in total as activity changes.

2. Contribution equals:
A. Sales minus variable costB. Sales minus fixed costC. Profit plus variable costD. Sales minus total cost
Show answer

Sales minus variable cost — Contribution contributes towards fixed costs and profit.

3. A favourable material price variance occurs when:
A. Actual price is below standard priceB. Actual usage exceeds standardC. Actual price exceeds standardD. Output is below budget
Show answer

Actual price is below standard price — Paying less than standard gives a favourable price variance.

4. The break-even point occurs where:
A. Total contribution equals fixed costsB. Revenue equals variable costC. Profit is maximisedD. Fixed cost is zero
Show answer

Total contribution equals fixed costs — At break-even, profit is zero.

5. Which measure compares actual output to resources used?
A. EfficiencyB. LiquidityC. GearingD. Solvency
Show answer

Efficiency — Efficiency focuses on the relationship between inputs and outputs.

Free 5-Question Mini Mock

Try these without opening the answers first. Use them as a quick revision check.

1. Which measure compares actual output to resources used?
Check answer

Efficiency — Efficiency focuses on the relationship between inputs and outputs.

2. The break-even point occurs where:
Check answer

Total contribution equals fixed costs — At break-even, profit is zero.

3. A favourable material price variance occurs when:
Check answer

Actual price is below standard price — Paying less than standard gives a favourable price variance.

4. Contribution equals:
Check answer

Sales minus variable cost — Contribution contributes towards fixed costs and profit.

5. A cost that changes in total with activity level is usually:
Check answer

Variable cost — Variable cost changes in total as activity changes.

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