When preparing for the CMA Intermediate Cost Accounting exam, it is critical to prioritise topics based on their importance and weight. Here's an analysis that will help you focus your studies effectively.

## High-Importance Topics in Cost Accounting :

**Marginal Costing**

**Number of Questions:**2**Total Weightage:**15 marks**Frequency:**Given in all the exams.

**Budget and Budgetary Control**

**Number of Questions:**1-2 (usually 2)**Total Weightage:**7 to 12 marks**Frequency:**Given in all the exams.

**Overheads**

**Number of Questions:**1-2**Total Weightage:**7 to 12 marks**Frequency:**Given in all the exams.

**Contract Costing**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in all the exams.

**Material Costing**

**Number of Questions:**1-2**Total Weightage:**7 to 12 marks**Frequency:**Given in 9 out of 10 exams.

**Standard Costing & Variance Analysis**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in 9 out of 10 exams.

**Operating Cost**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in 9 out of 10 exams.

**Process Costing OR Joint & By Product (either one)**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in all the exams.

**Reconciliation of Cost and Financial Accounting OR Integrated Accounting System (either one)**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in all the exams

**Theory from Introduction**

**Number of Questions:**1-3**Total Weightage:**3 to 10 marks**Frequency:**Given in all the exams.

**Cost Accounting Standards**

**Number of Questions:**Definite MCQs + 1 Theory Question**Total Weightage:**4 to 10 marks**Frequency:**Given in 9 out of 10 exams.

## Moderate-Importance Topics in Cost Accounting:

**Preparation of Cost Sheet**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in 7 out of 10 exams.

**Employee Costs**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in 5 out of 10 exams.

## Low-Importance Topics in Cost Accounting:

**Job and Batch Costing**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in 2 out of 10 exams.**Note:**Not considered very important.

**Direct Expenses**

**Number of Questions:**1**Total Weightage:**7 to 8 marks**Frequency:**Given in 2 out of 10 exams.**Note:**Not considered very important.

By focusing on these high-frequency topics, you can better manage your study time and improve your chances of passing the CMA Intermediate Cost Accounting exam. To maximise your preparation efficiency, prioritise the topics covered in all exams, particularly those that appear frequently.

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