This book is specifically designed to meet the requirements of the Intermediate Level Cost & Management Accountancy Examination. It includes comprehensive 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 Exams. 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
• [Marks Distribution] Detailed module-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 Cost Accounting
• Material Costs
• Employee Costs
• Direct Expenses
• Overheads
• Cost Accounting Standards
• Cost Book Keeping
• Job Costing
• Batch Costing
• Contract Costing
• Process Costing
• Operating Costing
• Marginal Costing
• Standard Costing and Variance Analysis
• Budget and Budgetary Control