CMA Intermediate – Cost Accounting: Chapter Importance and Weightage Analysis
- Vishwas Viraj
- May 16, 2024
- 2 min read
Updated: Jun 30, 2024
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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