This book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes past exam questions and detailed answers aligned with the latest ICMAI syllabus.

The Present Publication is the 3^rd Edition for the CMA Intermediate | New Syllabus | Dec. 2024/June 2025 Exam. This book is authored by CA Tarun Agarwal, with the following noteworthy features:

• [Strictly as Per the New ICMAI Syllabus] Ensuring complete alignment with the latest requirements
• [Comprehensive Coverage]
  • Past Exam Questions: Includes questions from the CMA-Intermediate | June 2024 Exam, divided into:
    • Part I – Objective Questions (MCQs, Blanks, True/False, Match, and Short Sums)
    • Part II – Descriptive Questions
    • Part III – Numerical Problems
  • Chapter Introductions – Covering important definitions, concepts, and formulas.
  • Sample Questions – For newly introduced topics in the syllabus
• [Tabular Summaries] Provided at the beginning of each chapter for quick reference
• [Marks Distribution] Detailed chapter-wise distribution from June 2017 onwards
• [Previous Exam Trend Analysis]From July 2023
• [ICMAI Study-Material Comparison] Provided chapter-wise for a comprehensive understanding

The contents of this book are as follows:

• Introduction to Management Accounting
• Activity Based Costing
• Marginal Costing
• Applications of Marginal Costing in Short-term Decision-Making
• Transfer Pricing
• Standard Costing and Variance Analysis
• Forecasting, Budgeting and Budgetary Control
• Divisional Performance Management
• Responsibility Accounting
• Decision Theory