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Paper 3

Cost and Management Accounting

About Cost and Management Accounting

Cost and Management Accounting is an enabler for a CA to face today’s ever-growing global business environment with overall skill sets. Cost and Management Accounting assures moderate level of knowledge in costing concepts and application of the same. This paper was initially part of the subject costing and financial management. ICAI decided to focus on Cost and Management Accounting in its own right because, as a CA, you need 
  • To understand how an organization works internally 
  • To have a foundation for Strategic Cost Management & Performance Evaluation which will be studied at CA Final level 
  • To enhance your logical thinking  

Exam Information

Duration:         3 hours

Weightage:         100 Marks

Faculty
CA Hariharan

CA Hariharan K

CMA Kaushik

CMA Raveendranath Kaushik

Resources
Question Paper Nov 2018
Question Paper Nov 2018

Cost and Management Accounting

1 Introduction to Cost and Management Accounting

Lecture icon  3 Lectures                      Know More

2 Material Cost

Lecture icon  6 Lectures                      Know More

3 Employee Cost and Direct Expenses

Lecture icon  5 Lectures                      Know More

4 Overheads: Absorption Costing Method

Lecture icon  5 Lectures                      Know More

5 Activity Based Costing

Lecture icon  5 Lectures                      Know More

6 Cost Sheet

Lecture icon  2 Lectures                      Know More

7 Cost Accounting System

Lecture icon  3 Lectures                      Know More

8 Unit & Batch Costing

Lecture icon  1 Lectures                      Know More

9 Job Costing and Contract Costing

Lecture icon  4 Lectures                      Know More

10 Process & Operation Costing

Lecture icon  5 Lectures                      Know More

11 Joint Products & By Products

Lecture icon  2 Lectures                      Know More

12 Service Costing

Lecture icon  4 Lectures                      Know More

13 Standard Costing

Lecture icon  9 Lectures                      Know More

14 Marginal Costing

Lecture icon  6 Lectures                      Know More

15 Budget and Budgetary Control

Lecture icon  5 Lectures                      Know More

16 Past Examination Questions

Lecture icon  15 Lectures                      Know More

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