CMA Inter Cost Accounting Revision Strategy

Preparation Strategy of CMA Inter Cost Accounting paper

  • CMA Inter, CMA

  • CA Satish Jalan

Are you also Preparing for the Cost Accounting paper in the CMA Inter exam, either the old or new syllabus? As we know Cost accounting paper requires careful planning and dedicated effort. Cost Accounting is an important subject that requires an enormous amount of time in your study plan. In this blog, we will discuss the pattern of the CMA Inter Cost accounting paper of both the old and new syllabus. Things should be kept in mind while preparing.



Paper Pattern of CMA Inter Cost Accounting Old Syllabus


In The old syllabus, the paper Consists of  25 marks for the objective section and 75 marks for the descriptive section, which includes both theoretical and practical questions. In the descriptive section, you must answer 6 out of 7 questions, with each question worth 15 marks and includes sub-questions. Of those 7 questions, 1question is entirely dedicated to theory questions. 


How to Prepare for Objective and Theory Questions?


Students can go through the MCQ Mela Playlist for the Objective part of the CMA Inter subjects, the playlist has covered all the MCQs of the subjects. For the theory descriptive question, students can visit our telegram channel and search for cost 1 or cost 2 where we have given the notes ( basics +  basics + material + overhead + budget) chapters, these are the chapters from the theory questions that usually come.


Topics covered in the CMA Cost Accounting Old syllabus 

Certainly, here are the topics which are covered for the practical part of the old syllabus CMA Inter Cost Accounting paper:

  • Material or Employee Cost - usually alternate question comes in the exam, check which topic has been covered in the last attempt.
  • Overhead
  • Cost Accounting Standard - covered in youtube 
  • Control or Reconciliation- alternate question 
  • Cost Sheet - 1 question comes from this topic, JPBP OR Process - alternate question 
  • Contract 
  • Service 
  • Job, Process, Batch (typically covered in the objective part)
  • Standard - 1 question, Marginal- 2 questions, and Budget - 1 question.

Paper Pattern of CMA Inter New Syllabus 


The new syllabus for the CMA Inter Cost Accounting Paper consists of two sections. The first section is the objective part, worth 24 marks. In the descriptive section, there are 7 questions, and students are required to answer 5 of them. Notably, there are no separate questions dedicated solely to theory. Here are the practical topics or trend which is covered in the exam and you should focus on, 1 question is covered from all these topics: 

  • Material

  • Employee
  • Overhead
  • Cost Accounting Standard

  • Control or Reconciliation - alternate questions come, check the question paper to see which topic was covered in the last attempt.

  • Cost Sheet

  • JPBP or Process (alternating)

  • Contract

  • Operating

  • Unit, Job, Batch

These are the key topics to prioritize for the practical section of the new syllabus CMA Inter Cost Accounting Paper.

***While we've observed this pattern in question papers, it's important to note that we don't advise our students to engage in selective or limited study based on this trend.***


How to Prepare for CMA Inter Cost Accounting Paper?


Step 1: Make a list of summary notes.


Begin by making brief summary notes for each chapter. You can get help from marathon videos and study notes.

These notes should include key concepts and formulas to make it easy to review and recall information.


Step 2: Initial Problem Solving


Begin with answering practice questions roughly. At this level, don't stress about being perfect; the purpose is to become acquainted with the problem-solving process.

Concentrate on easier questions and go through them quickly to gain confidence.


Step 3: Solving Questions from the Previous Year and MTP


Dive into the prior year's questions and solve at least five previous year's question papers.

Additionally, solve questions from the Mock Test Papers (MTP) to evaluate your preparation.

This step enables you to evaluate your progress and improve your problem-solving abilities.


Watch this video as well : 

Following all three of these steps will allow you to cover the subject systematically, acquire confidence through initial question-solving, and refine your skills through practice with the previous year's questions and MTPs. This approach simplifies your preparation and ensures you're well-prepared for the exam. To Check your progress and identify areas of improvement, it's recommended that students take advantage of mock tests.


The CMA Inter mock tests, organized by SJC have already started and these mock tests are conducted for all the subjects of CMA Inter, the mock tests are conducted in two phases, including part tests and full mock tests, the mock tests are designed in the latest exam patterns. These tests are conducted via Zoom calls and are carefully evaluated by experienced mentors. Within 48 hours, you'll receive your checked answer sheets along with feedback to help pinpoint areas where you need improvement.


If you dont want to fall back, contact us For enrollment in the CMA Inter mock test Sangram, you can visit the SJC website or contact us at 8100 11 2222.

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