Cost & Management Accounting is considered one of the scoring papers in CA Inter. Compared to other subjects, it is relatively easier to grasp because it is largely practical in nature. Unlike theoretical subjects, CMA emphasizes problem-solving and application of concepts, which means that consistent practice can quickly translate into marks in exams.
This subject covers a wide range of topics including Cost Concepts, Cost Sheet, Material & Labour Costing, Overheads, Marginal Costing, Budgeting & Standard Costing.
To help students focus their efforts and prepare efficiently, I have compiled a list of must-work-out sums that every CA Inter student should practice. These sums are carefully selected based on their conceptual importance, frequency in past exams and ability to enhance problem-solving skills. Practicing these questions will help you:
- Strengthen conceptual clarity: Many questions test understanding of underlying principles rather than rote memorization.
- Handle tricky scenarios: Some problems combine multiple techniques, requiring careful application of concepts.
- Boost exam confidence: Familiarity with standard question patterns reduces exam anxiety.
- Improve speed and accuracy: Since Cost Accounting is practical, speed in calculation and error-free working is essential.
Important Note:
These sums are sourced from ICAI’s MTP (Mock Test Papers), RTP (Revision Test Papers) and Past Year Questions (PYQs). They are not necessarily expected in the upcoming exams, but solving them ensures thorough preparation and exposes you to a variety of problem types.
Reference Guide Example:
- MTP – May 2025: Qn. 1(a) → Refers to Question 1(a) in the May 2025 MTP.
- RTP – July 2025: Qn. 3(b) → Refers to Question 3(b) in the July 2025 RTP.
- PYQ – Nov 2024: Qn. 2(c) → Refers to Question 2(c) from the November 2024 exam.
By working through these selected sums chapter-wise, students can develop a deeper understanding of cost & management accounting concepts, tackle complex scenarios with ease and ultimately maximize their scoring potential in exams.
Chap 2: Material Costing
- MTP – Apr. 2018: Qn.2(a)
- MTP – Apr. 2019: Qn.5(b)
- MTP – Apr. 2021: Qn.1(d)
- MTP – Oct 2021: Qn.1(d)
- MTP – Sept. 2022: Qn.1(d)
- MTP – Oct 2022: Qn.5(b)
- MTP – Mar. II 2025: Qn.1(a)
- MTP – July 2025: Qn.1(a)
- MTP – Aug. 2025: Qn.3(a)
- RTP – Nov. 2019: Qn.1
- RTP – May 2020: Qn.1
- RTP – May 2021: Qn.1
- RTP – May 2025: Qn.8
- RTP – Sept. 2025: Qn.7
- PYQ – May 2019: Qn.1(b)
- PYQ – July 2021: Qn.1(a)
- PYQ – May 2024: Qn.1(a)
- PYQ – Jan. 2025: Qn.1(c)
Chap 3: Labour Costing
- MTP – Aug. 2018: Qn. 4(b)
- MTP – Mar. 2019: Qn. 2(b)
- MTP – Apr. 2019: Qn. 1(c)
- MTP – Mar. 2022: Qn. 3(a)
- MTP – Apr. 2022: Qn. 2(a)
- MTP – Sept. 2022: Qn. 4(a)
- MTP – Apr. 2023: Qn. 5(a)
- MTP – Aug. 2024: Qn. 1(a)
- MTP – Nov. 2024: Qn. 1(c)
- MTP – Mar. II 2025: Qn. 1(b)
- MTP – Aug. 2025: Qn. 1(b)
- RTP – Nov. 2019: Qn. 2
- RTP – Mar. 2021: Qn. 5(b)(i)
- RTP – May 2021: Qn. 2
- RTP – May 2022: Qn. 2
- RTP – Jan. 2025: Qn. 9
- RTP – May 2025: Qn. 9
- RTP – Sept. 2025: Qn. 8
- PYQ – Mar. 2019: Qn. 1(b)
- PYQ – May 2023: Qn. 1(b)
- PYQ – Nov. 2023: Qn. 1(b)
- PYQ – Sept. 2024: Qn. 5(a)
Chap 4. Overheads
- MTP - Aug. 2018: Qn. 3(b)
- MTP - Oct. 2018: Qn. 3(b)
- MTP - Apr. 2024: Qn. 2(a)
- MTP - Dec. 2024: Qn. 1(a)
- MTP - Aug. 2025: Qn. 2(a)
- RTP - Jan. 2025: Qn. 10
- RTP - May 2025: Qn. 10
- RTP - Sept. 2025: Qn. 9
- PYQ - July 2021: Qn. 1(b)
Chap 5. Activity Based Costing
- MTP - Mar. 2021: Qn. 4(b)
- MTP - Apr. 2021: Qn. 2(a)
- MTP - July 2024: Qn. 5(b)
- MTP - Dec. 2024: Qn. 2(a)(c)
- MTP - July 2025: Qn. 5(a)
- MTP - Aug. 2025: Qn. 5(b)
- RTP - Nov. 2022: Qn. 4
Chap 6. Cost Sheet
- MTP - Apr. 2021: Qn. 3(b)
- MTP - Mar 2023: Qn. 2(a)
- MTP - Mar 2025: Qn. 2(a)
- MTP - Mar II 2025: Qn. 2(a)
- RTP - Nov. 2023: Qn. 5
- RTP - Jan 2025: Qn. 11
- PYQ - Nov. 2020: Qn. 2(a)
- PYQ - Jan 2021: Qn. 2(b)
- PYQ - Dec. 2021: Qn. 2(a)
- PYQ - Jan 2025: Qn. 2(a)
Chap 7. Cost Accounting Systems
- MTP - Mar. 2019: Qn. 1(d)
- MTP - Apr. 2019: Qn. 4(b)
- MTP - July 2024: Qn. 1(b)
- RTP - May 2025: Qn. 12
- RTP - Sept 2025: Qn. 11
- PYQ - May 2025: Qn. 4(a)
Chap 8. Unit & Batch Costing
- MTP - Mar 2022: Qn. 2(a)
- MTP - Apr. 2022: Qn. 4(a)
- MTP - Sept 2022: Qn. 1(b)
- MTP - July 2025: Qn. 4(a)
- RTP - May 2024: Qn. 7
- RTP - Sept 2025: Qn. 12
- PYQ - Jan 2021: Qn. 3(b)
- PYQ - Sept 2024: Qn. 1(a)
- PYQ - Jan 2025: Qn. 1(b)
- PYQ - May 2025: Qn. 1(a)
Chap 9. Job Costing
- MTP - Mar. II 2025: Qn. 4(a)
- PYQ - Sept 2024: Qn. 1(c)
- RTP - Nov. 2023: Qn. 7
- RTP - Nov. 2018: Qn. 8
Chap 10. Process Costing
- MTP - Mar. 2019: Qn. 2(a)
- MTP - Mar. 2021: Qn. 2(a)
- MTP - Mar 2023: Qn. 4(a)
- MTP - Oct 2023: Qn. 4(a)
- MTP - Dec. 2024: Qn. 3(a)
- MTP - July 2025: Qn. 2
- RTP - May 2018: Qn. 9
- RTP - May 2025: Qn. 14
- PYQ - July 2021: Qn. 4(a)
Chap 11. Joint & By-Products Costing
- MTP - May 2018: Qn. 4(b)
- MTP - Mar 2022: Qn. 1(c)
- MTP - Apr. 2023: Qn. 3(b)
- MTP - Nov 2024: Qn. 1(a)
- MTP - Mar II 2025: Qn. 5(a)
- MTP - July 2025: Qn. 3(a)
- RTP - Jan 2025: Qn. 14
- RTP - May 2025: Qn. 15
- PYQ - Jan 2021: Qn. 4(a)
- PYQ - May 2023: Qn. 4(a)
- PYQ - May 2025: Qn. 1(b)
Chap 12. Service Costing
- MTP - Oct 2018: Qn. 3(a)
- MTP - Mar. 2019: Qn. 5(a)
- MTP - Mar. 2021: Qn. 3(b)
- MTP - Oct 2022: Qn. 5(a)
- MTP - Apr. 2024: Qn. 5(b)
- MTP - May 2025: Qn. 16
- RTP - Nov. 2021: Qn. 11
- RTP - May 2024: Qn. 9
- RTP - Sept. 2024: Qn. 16
- RTP - Sept. 2025: Qn. 15
- PYQ - Jan 2021: Qn. 5(a)
- PYQ - May 2022: Qn. 1(d)
- PYQ - Nov 2022: Qn. 1(b)
- PYQ - May 2023: Qn. 1(d)
Chap 13. Standard Costing
- MTP - Aug 2018: Qn. 5(a)
- MTP - Apr. 2019: Qn. 2(a)
- MTP - Mar. 2022: Qn. 2(b)
- MTP - Oct 2022: Qn. 2(a)
- MTP - Mar 2024: Qn. 5(a)
- MTP - Mar II 2025: Qn. 3(a)
- RTP - Nov. 2018: Qn. 12
- RTP - Nov. 2021: Qn. 12
- RTP - May 2024: Qn. 10
- RTP - May 2025: Qn. 17
- RTP - Nov. 2022: Qn. 12
- PYQ - Jan. 2021: Qn. 5(b)
- PYQ - Dec. 2021: Qn. 5(a)
- PYQ - May 2023: Qn. 5(a)
- PYQ - Jan 2025: Qn. 5(a)
Chap 14. Marginal Costing
- MTP - Aug 2018: Qn. 4(a)
- MTP - Apr. 2019: Qn. 1(a)
- MTP - May 2020: Qn. 5(b)(ii)
- MTP - Nov. 2020: Qn. 2(b)
- MTP - Mar. 2021: Qn. 5(a)
- MTP - Apr. 2021: Qn. 5(a)
- MTP - Nov. 2021: Qn. 4(b)
- MTP - Mar 2024: Qn. 4(a)
- MTP - Aug 2024: Qn. 3(a)
- MTP - Oct 2023: Qn. 1(b)
- MTP - Apr. 2025: Qn. 1(a)
- RTP - May 2018: Qn. 13
- RTP - May 2024: Qn. 11
- RTP - Nov. 2022: Qn. 13(a) & (b)
- RTP - May 2023: Qn. 13
- RTP - Jan 2025: Qn. 17
- RTP - May 2025: Qn. 18
- RTP - Sept 2025: Qn. 16
- PYQ - Jan 2021: Qn. 1(a)
- PYQ - Dec. 2021: Qn. 2(b)
- PYQ - July 2021: Qn. 1(a)
- PYQ - May 2023: Qn. 1(c)
- PYQ - Sept 2024: Qn. 5(b)
- PYQ - Jan 2025: Qn. 1(a)
Chap 15. Budget & Budgetary Control
- MTP - May 2020: Qn. 1(b)
- MTP - Mar. 2021: Qn. 3(a)
- MTP - Apr. 2021: Qn. 5(b)
- MTP - Nov 2021: Qn. 5(b)
- MTP - Apr. 2023: Qn. 2(a)
- MTP - Mar. 2024: Qn. 1
- MTP - Apr. 2024: Qn. 3(a)
- MTP - Nov 2024: Qn. 4(b)
- MTP - Mar 2025: Qn. 4(b)
- MTP - Mar II 2025: Qn. 5(b)
- RTP - May 2018: Qn. 14
- RTP - Nov. 2019: Qn. 14
- RTP - May 2021: Qn. 12
- RTP - Nov. 2021: Qn. 12
- RTP - May 2022: Qn. 13
- RTP - May 2024: Qn. 12
- RTP - Sept 2024: Qn. 18
- RTP - May 2023: Qn. 14
- RTP - Jan 2025: Qn. 18
- RTP - May 2025: Qn. 19
- PYQ - May 2022: Qn. 3(a)
- PYQ - May 2023: Qn. 3(a)
- PYQ - May 2024: Qn. 1(c)
- PYQ - May 2025: Qn. 5(c)
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