Taxmann’s Cracker – Cost Accounting (CA) (CMA-Inter) (New Syllabus) by Tarun Agarwal for Dec 2026 Exams – 7th Edition July 2026.

Cost Accounting – CRACKER is a comprehensive, exam-focused Previous Exams Solved Papers question bank and revision companion. Written specifically for Paper 8 of the CMA Intermediate (Group I) examination under the ICMAI 2022 Syllabus, this book is designed for one distinct purpose: to help students practice exactly as the exam tests them and convert conceptual knowledge into maximum marks.

A Data-Led Approach to Revision (Analyse → Prioritise)

Before you solve a single problem, this CRACKER helps you build a winning, data-backed exam strategy. It turns a standard question bank into an intelligent planning tool:

• Chapter-wise Marks Distribution: Every chapter is weighted with the exact marks it has drawn across the last seven attempts (July 2023 to June 2026) along with a computed average, allowing you to instantly see which chapters matter most.

• Previous Exams Trend Analysis: A granular, question-by-question map of each recent attempt showing the question number, whether it was compulsory, the chapter tested, the marks allotted, and its Theory/Practical classification.

• ICMAI Material Mapping: Each of the 15 chapters is precisely mapped to its corresponding module (Modules 1–6) in the official CMA study material for effortless cross-referencing.

Review → Practise (The Chapter Architecture)

The book distils the entire Cost Accounting syllabus into a curated bank of past examination questions with fully worked, step-by-step solutions. Each of the 15 chapters follows a strict, repeatable flow:

1. ‘A Quick Review’: A boxed, quick-reference summary of essential definitions, key concepts, formulas, and tabular comparisons to prime you before solving.

2. Graded Exam Questions: Genuine examination problems arranged so you progress from fundamentals to demanding, multi-step numericals. Answers are laid out exactly how examiners award marks, reinforcing correct formats and working notes.

3. Attempt-and-Marks Tagging: Every question includes multi-attempt tags (e.g., [Dec. 2021, 1 Mark; Dec. 2025, 2 Marks]) and ‘Similar Question’ cross-references. This explicitly flags how often a problem recurs so you can spot high-probability questions instantly.

Breadth of Syllabus Coverage

The book deeply covers all core costing pillars:

• Foundational concepts and cost classification

• Cost Elements: Material, Employee (Labour), Direct Expenses, and Overheads

• Costing Methods: Job, Batch, Contract, Process, and Operating Costing

• Decision-Making & Control: Marginal Costing, Standard Costing & Variance Analysis, and Budgetary Control

About the Author

CA. Tarun Ramgopal Agarwal

CA Tarun Agarwal is a distinguished All-India Rank Holder at all levels of the Chartered Accountancy exams, earning a prestigious Gold Medal in Financial Reporting in his CA Final. In 2010, he was honored by the Chartered Accountants Association as the best CA student in Gujarat. He holds multiple qualifications, including B.Com., CS, LL.B., CFA (Level 2), and FRM.

As a leading educationalist, CA Tarun has mentored over 25 All-India Rank Holders in CMA studies. He founded Simply Shiksha Coaching Institute in 2013, dedicated exclusively to CMA students. With over a decade of teaching experience in accounts, taxation, and financial management, he is the trusted author behind Taxmann’s highly successful CRACKER series for CMA Intermediate.

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