Experts CA Inter Cost and Management Accounting Notes for Quick Revision – 100% Free Download PDF

CA Intermediate Cost and Management Accounting subject is highly practical and scoring – but only if concepts are clear and practice is consistent. Cost and Management Accounting is a hybrid subject, which means it has both practical and theoretical types of questions. 

To simplify your preparation, Bhagya Achievers offers 100% free download PDF notes, packed with solved numerical, expected questions, shortcut techniques and previous year question papers.

CA Inter Cost and Management Accounting Exam Pattern  

Particulars

Details

Paper Type

Theory Based

Total Marks

Exam Duration

100

3 hours

Number of Questions

6

Compulsory Question

1 (Answer Ques. No. 1 is Compulsory and any 4 out of the remaining 5 questions)

Type of Paper

Numerical + Theoretical mix (80-20 ratio approx.)

Passing Marks

40 out of 100(Individual Paper), 50% aggregate in Group I (Overall)

Negative Marking

No

CA Inter Cost and Management Accounting High Weightage Chapters Notes 

  • Marginal Costing 
  • Standard Costing 
  • Process Costing 
  • Cost Sheet 
  • Budgetary Control

These chapters contribute to 60% - 70% of the exam pattern. 

CA Intermediate Cost and Management Accounting Expected Weightage with ABC Analysis 

Chapter No

Chapter Name

Category

Cost and Management Accounting Marks

Chapter 2

Material Cost

Category A

8

Chapter 3

Employee Cost and Direct Expenses

8

Chapter 5

Activity Based Costing

8

Chapter 13

Standard Costing

10

Chapter 15

Budget and Budgetary Control

10

Chapter 8

Unit & Batch Costing

Category B

8

Chapter 6

Cost Sheet

10

Chapter 11

Joint Products & By Products

6

Chapter 10

Process & Operation Costing

8

Chapter 12

Service Costing

6

Chapter 9

Job Costing

6

Chapter 4

Overheads-Absorption Costing Method

5

Chapter 14

Marginal Costing

8

Chapter 1

Introduction to Cost and Management Accounting

Category C

4

Chapter 7

Cost Accounting Systems

 

6

CA Inter Cost and Management Accounting Study Material or Recommended Books

Best CA Inter Cost and Management Accounting Recommended Books

Cost and Management Accounting

  • Cost Accounting for CA-IPC by PC Tulsian
  • Padhukas Students Handbook On Cost and Management 
  • Accounting by CA B. Saravana Prasath

How to Attempt Practical Questions in CA Intermediate Cost & Management Accounting?

Read the question carefully and underline key data.

Identify the required format (Cost Sheet, Variance, etc.).

Use the correct format with proper headings and columns.

Mention Units (like kg, hours etc.). 

Manage time properly and keep your presentation neat and structured.

Step By Step Marking Rules by ICAI 

Marks are allowed for each logical step, not just the final answer

Even if your final total is incorrect, if the working process is right, partial marks are granted.

Proper headings, totals, formats, (especially in cost sheet, process accounts) are essential for full marks. 

Frequently Asked Questions

Q1. What is the Cost and Management Accounting in CA inter?

Ans: Cost and Management Accounting is Paper 4 of CA Intermediate Group 1. It focuses on cost control, cost computation, budgeting, and managerial costing, and decision making tools in business.  

Q2. Are calculators allowed in CA Cost and Management Accounting Paper?

Ans:  Yes, a simple calculator is allowed in CA Intermediate Cost and Management Accounting. 

Q3. Can I use these free download PDF notes of CA inter cost and management accounting for last minute revision?

Ans: Yes, these free notes of CA inter cost and management accounting are designed as quick revision notes with all important formulas, concepts, and solved examples to help you revise the full syllabus in 3-5 days before exam.

Q4. Is CA Inter Cost and Management Accounting a difficult subject?

Ans: It is a practical and scoring subject if you understand the concepts and practice numerical regularly. With the help of free revision notes, formula sheets, and ICAI based mock tests, students can easily score 60+ marks in CA Inter Cost and Management Accounting. 

Q5. Are ICAI RTPs and MTPs important for Cost and Management Accounting?

Ans: Yes, Revision Test Papers (RTPs) and Mock Test Papers (MTPs) reflect the exam pattern and often repeat question styles. These resources help you to score more in CA Inter Cost and Management Accounting. 

Q6. What are the passing marks for CA inter Cost and Management Accounting?

Ans: The passing marks for the CA inter Cost and Management Accounting is 40% in each paper and an aggregate of 50% in all papers.  

Q7. I upload my self made PDF notes in the Bhagya Achievers community? 

Ans: Yes, you can upload your typed, handwritten scans, PDFs etc. notes in the Bhagya Achievers Community?

Q8. Can I request notes for a specific topic not available yet?

Ans: Yes, by the use of the community doubt section you can request for any specific topic that is not available yet. Then you will get notes in a few minutes from your peers and Bhagya Achievers experts.