CA Inter Costing ABC Analysis – Important Chapters for 2025 Exams

By CA Ashish Kalra Sir’s Approach

Padho to strategy se, kyunki CA exam hai — mehnat ke saath direction bhi zaroori hai.

Cost and Management Accounting is one of the most scoring subjects in CA Intermediate — provided you prepare smartly.

CA Ashish Kalra Sir explains a highly practical way to study this subject using the ABC Analysis method — based on an in-depth analysis of the last 20 attempts of ICAI exams.

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What is ABC Analysis in CMA?

Sir has divided the 16 chapters into 3 Categories — A, B, and C — based on:

• Frequency of Questions Asked in Past 20 Attempts
• Practical Weightage
• Importance in Exam
• Scoring Probability

Join CA Ashish Kalra Classes: CA Intermediate Costing Classes for 2025 Exams

The Strategy is Very Clear:

Category	Focus	Reason	Timing for Revision
Category A	First Priority	100% Attendance in Every Attempt	Start Preparation with This
Category B	Second Priority	Frequent but Not 100%	Revise After A
Category C	Last Priority	Least Weightage, Less Attendance	Revise at the End

Read Also: CA Inter FM-SM Important Chapters for 2025 Exams

Category A – Extremely Important Chapters

Har attempt mein aate hi aate hain. Inko perfect karna hi karna hai.

Sr. No.	Chapter	Marks Trend	Comment
1	Employee Cost & Direct Expenses	5 to 8 Marks Every Attempt	Must Do
2	Overheads	5 to 10 Marks Every Attempt	Must Do
3	Activity Based Costing (ABC)	10 Marks Mostly	Very Important
4	Cost Sheet	10 Marks Every Attempt	Can Have 2 Questions in Exam
5	Marginal Costing	10 to 15 Marks Mostly	Very Scoring
6	Process Costing, Joint & By Products	15 Marks Combined	Frequently Asked
7	Service Costing	10 Marks Every Attempt	Must Prepare
8	Standard Costing	10 Marks Mostly	Practical Heavy

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Category B – Important but After A

Bahut important hai, but A ke baad karna.

Sr. No.	Chapter	Marks Trend	Comment
1	Material Cost	5 to 10 Marks in 9/10 Attempts	1 Attempt Only Theory
2	Budget & Budgetary Control	5 to 10 Marks	Mostly Theory Practical Mix
3	Introduction to CMA	5 Marks Theory	Asked in Last Theory Question Often

Category C – Revise in the End

Chhote-chhote chapters hain, last month mein karna. Bahut easy hai.

Sr. No.	Chapter	Marks Trend	Comment
1	Job & Batch Costing	2-3 Attempts out of 10	Easy to Revise
2	Cost Accounting System	2-3 Attempts out of 10	Very Easy
3	Reconciliation	5-6 Attempts out of 10	Don’t Leave — Takes 2-3 Hours

Final Study Strategy Suggested by CA Ashish Kalra Sir

Step-wise Revision Plan:

1. Start with Category A
   • Give maximum time
   • Ensure all sums and concepts done
   • Practical practice is must
2. Move to Category B
   • Revise quickly but properly
   • Focus more on practical sums
   • Do theory of CMA Introduction properly
3. Revise Category C in the End
   • Hardly 2-3 Hours per chapter
   • Don’t ignore Reconciliation — easy marks
   • Job & Batch costing revise together

Read Also: ICAI CA Inter MTP

Why This Strategy Works?

• In 100 Marks of Practical Paper:
  • 90 Marks come from Category A + B
  • Only 10 Marks can be from Category C

Agar aapne Category A aur B dhamakedaar tareeke se kar liya toh pass hona pakka hai. Aur Category C ko end mein easily cover kar lo.

Final Tips by Ashish Sir:

• Never start with Category C
• Cost Sheet, Marginal Costing, ABC — do them rock solid
• Costing is scoring — provided you focus on the right chapters
• Theory should be done along with practical — especially Budget, Material Cost, and Introduction to CMA

Conclusion

CA Intermediate CMA is all about smart study + practice. Follow this ABC Analysis — your revision will be structured, focused and exam-oriented.

CA Exam mein scoring subjects ko lightly lena sabse badi galti hai. CMA ko strategy ke saath padho. Marks guaranteed hai.