CA Inter Cost and Management Accounting Chapter Wise Weightage — 2026 (Paper 4)

Official ICAI section-wise weightage for Paper 4: Cost and Management Accounting — 100 marks, 3 hours. Use it to put your revision hours where they earn the most marks in the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Source: ICAI Board of Studies official weightage (New Scheme, applicable from May 2024) — valid for the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification).

Section I

Overview of Cost and Management Accounting

10%–15%

≈ 10–15 marks

Section II

Ascertainment of Cost

35%–40%

≈ 35–40 marks

Section III

Methods of Costing

20%–25%

≈ 20–25 marks

Section IV

Cost Control and Analysis

25%–30%

≈ 25–30 marks

Complete Chapter-Wise Weightage Table

Section	Chapters / Topics	Weightage	Priority
Section I Overview of Cost and Management Accounting	Objectives and Scope of Cost and Management Accounting Users of Cost and Management accounting information Functions of management accounting Role of cost accounting department Installation of Costing System Cost terms and Concepts Cost Reduction and Cost Control Elements of Costs Cost behavior pattern Methods and Techniques of Costing Digital Costing Preparation of Cost Sheets	10%–15%	LOW
Section II Ascertainment of Cost	Material Cost - procurement, valuation, stock verification Material requirement analysis through digital costing Government e-Marketplace (GeM) Costing through Enterprise Resource Planning (ERP) Inventory control techniques - EOQ, ABC, FSN, HML, VED, JIT Treatment of Normal/Abnormal Losses Employee Cost - attendance, payroll, elements of wages Employee Turnover Remuneration systems - Halsey Plan, Rowan Plan Direct Expenses Overheads - Factory, Administration, Selling, Distribution, R&D Allocation and Apportionment of overheads Activity Based Costing (ABC) Integration of cost and financial data Reconciliation of profit	35%–40%	HIGH
Section III Methods of Costing	Single Output/Unit Costing Job Costing Batch Costing - optimum batch quantity Process/Operation Costing Joint Products - apportionment of joint costs By-Products Costing of Service Sectors	20%–25%	MEDIUM
Section IV Cost Control and Analysis	Standard Costing - setting standards, types of standards Variance Analysis - Material, Labour, Overhead variances Marginal Costing - contribution margin, break-even analysis CVP Analysis Comparison of Marginal costing with absorption costing Short term decision making - Make or buy, Discontinuation Limiting factor analysis Budget and Budgetary Control Flexible budget, Functional budgets, Cash budget, Master budget Zero Based Budgeting (ZBB) Performance budget	25%–30%	HIGH

How to Use This Weightage

Lead with Ascertainment of Cost (35–40%). It carries the most marks in the paper, so it should get your first and deepest revision pass — followed by Cost Control and Analysis (25–30%). Together the top two areas are roughly 65 of the 100 marks.

Practise, don't just read. For the heavy sections, work through past papers, MTPs and RTPs rather than re-reading notes — ICAI reuses question patterns closely. You'll find 26 Cost and Management Accounting papers with suggested answers on this site.

Don't abandon the low-weight sections. They are usually smaller in scope and often the easiest, most predictable marks — a quick, reliable buffer toward the 40-mark pass line. Always confirm the current attempt's amendments against the latest ICAI RTP.

Frequently Asked Questions

What is the chapter-wise weightage for CA Inter Cost and Management Accounting?

Per ICAI's official Board of Studies weightage (New Scheme), Cost and Management Accounting (Paper 4, 100 marks) is split as: Overview of Cost and Management Accounting 10–15%, Ascertainment of Cost 35–40%, Methods of Costing 20–25%, Cost Control and Analysis 25–30%.

Which chapters carry the most marks in CA Inter Cost and Management Accounting?

The highest-weight area is Ascertainment of Cost (35–40%), followed by Cost Control and Analysis (25–30%). The top two together are roughly 65 of the 100 marks, so they deserve your first revision hours.

Is this Cost and Management Accounting weightage valid for current New Scheme attempts (next expected January 2027, subject to ICAI’s notification)?

Yes. This is the ICAI New Scheme weightage (applicable from May 2024) and it applies to the current New Scheme attempts (next expected January 2027, subject to ICAI’s notification). Always cross-check the latest RTP for any amendments before the exam.

How is the CA Inter Cost and Management Accounting paper structured?

100 marks in 3 hours. You can practise 26 Cost and Management Accounting papers with suggested answers on this site.

Practise Cost and Management Accounting with 26 papers

Past exam papers, MTPs and RTPs for Paper 4 — with suggested answers from ICAI.

Cost and Management Accounting Practice Papers →

Related Resources

All CA Inter Papers Weightage → Cost and Management Accounting Papers → ICAI Mock Tests →