Official ICAI · January 2026 · Cost & Management Accounting

ICAI CA Intermediate (Group 2) — Cost & Management Accounting January 2026 Suggested Answer

The official ICAI Suggested Answer, Examiner Comments, and Question Paper for Cost & Management Accounting (January 2026) — direct downloads from icai.org. Use our AI grader to check your own attempt against ICAI step-marking.

Paper 4 100 marks 3 hours January 2026

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Syllabus — Cost & Management Accounting

Chapters covered in this paper, per ICAI's New Scheme of Education and Training.

  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