TEMA may refer to:

• Toyota Motor Engineering & Manufacturing North America
• TEMA - Triple Entry & Momentum Accounting. (TEMA) is the abbreviation of the three-dimensional accounting theory of Yuji Ijiri: Momentum Accounting and Triple-Entry Bookkeeping.
• Tubular Exchanger Manufacturers Association, Inc
• TEMA (group), a Russian rock group.
• TEMA Foundation Turkish Foundation for Combating Soil Erosion, for Reforestation and the Protection of Natural Habitats
• Triple exponential moving average, a Technical Analysis indicator

Tema is a city on the Gulf of Guinea and Atlantic coast of Ghana. It is located east of the capital city; Accra, in the region of Greater Accra, and is the capital of the Tema Metropolitan District. As of 2013, Tema is the eleventh most populous settlement in Ghana, with a population of approximately 161,612 people – a marked decrease from its 2005 figure of 209,000. The Greenwich Meridian (00 Longitude) passes directly through the city. Tema is locally nicknamed the "Harbour Town" because of its status as Ghana's largest seaport.