Official ICAI · Paper 4 · 12 sessions

ICAI CA Intermediate (Group 2) — Cost & Management Accounting Past Papers & Suggested Answers

Every published exam session for Cost and Management Accounting, newest first — with direct links to ICAI's own Suggested Answer, Examiner Comments and Question Paper PDFs. Most recent: May 2026.

Paper 4 100 marks 3 hours 70% descriptive · 30 marks of case-scenario MCQs

What Cost & Management Accounting covers

The 16 chapters ICAI examines in this paper under the New Scheme. Every past paper above is set from this syllabus.

  1. 1 Overview of Cost and Management Accounting
  2. 2 Material Cost
  3. 3 Employee Cost and Direct Expenses
  4. 4 Overheads — Absorption Costing Method
  5. 5 Activity Based Costing
  6. 6 Cost Sheet
  7. 7 Cost Accounting System
  8. 8 Unit and Batch Costing
  9. 9 Job Costing
  10. 10 Process and Operation Costing
  11. 11 Joint Products and By-Products
  12. 12 Service Costing
  13. 13 Standard Costing
  14. 14 Marginal Costing
  15. 15 Budgets and Budgetary Control
  16. 16 Old Scheme topics (not in the New Scheme syllabus)
Official ICAI study material for this paper

Reading the answer isn't the same as writing one.

Sit a whole Cost & Management Accounting paper on ICAI's clock and under its attempt rules, and see the mark. Or attempt one question at a time, or drill this paper's objective section in timed MCQ mode.