Cost Accounting (CA) Cracker for CMA Inter Group I Paper 8 Dec. 2025/June 2026 Exam (2022 Syllabus)

Description

Cost Accounting | CRACKER is a comprehensive, exam-oriented practice and revision resource meticulously designed for CMA Intermediate students preparing for Group I | Paper 8 (Cost Accounting). The book functions as a strategic exam companion, combining exhaustive coverage of solved past examination questions (up to December 2025) with chapter-wise marks distribution, detailed trend analysis, and structured alignment with the CMA Study Material. It is conceived to strengthen numerical accuracy, conceptual clarity, and exam-oriented application of cost accounting principles, enabling students to maximise performance in the upcoming examinations.

The Present Publication is the 6th Edition for the June/Dec. 2026 Exams. This book is authored by CA. Tarun Agarwal, with the following noteworthy features:

[Extensive Coverage of Past Exams] Includes systematically solved past CMA Intermediate examination questions till December 2025, familiarising students with actual question patterns, examiner expectations, and marking schemes
[Chapter-wise Marks Distribution & Trend Analysis] Detailed tables analysing chapter-wise marks allocation across multiple examination cycles, highlighting consistently high-weightage areas and frequently tested topics
[Tabular Summaries for Quick Revision] Each chapter opens with a concise tabular summary presenting key concepts, formulae, and focus areas, facilitating rapid revision and concept reinforcement
[Chapter-wise Comparison with CMA Study Material] Direct and transparent mapping of chapters with corresponding Study Material modules, ensuring syllabus alignment and eliminating coverage gaps
[Strong Numerical & Practical Orientation] Solutions are drafted with a clear focus on step-by-step working, logical presentation, and exam-friendly formatting, essential for scoring in computational questions
[Strategic Study & Prioritisation Tool] Trend analysis and weightage data enable students to prioritise high-yield chapters, plan revision schedules, and allocate preparation time efficiently
[Ideal for Final Revision & Practice] The combined presence of solved questions, summaries, and recent exam papers makes the book particularly valuable during the last-phase revision and self-assessment
[Updated & Exam-reliable] Authored by an experienced faculty member, the content is accurate, syllabus aligned, and fully exam-ready for the applicable attempts
The book systematically covers the entire CMA Intermediate – Paper 8 (Cost Accounting) syllabus, structured across the following chapters:

Introduction to Cost Accounting
Material Cost
Employee Cost
Direct Expenses
Overheads
Cost Accounting Standards
Cost Book Keeping
Job Costing
Batch Costing
Contract Costing
Process Costing
Operating Costing
Marginal Costing
Standard Costing & Variance Analysis
Budget & Budgetary Control
The structure of the book is as follows:

Introductory Exam Analysis Section – The book opens with chapter-wise marks distribution, past exam trend analysis, and study-material comparison, providing a strategic overview before chapter-level preparation begins
Tabular Chapter Openers – Every chapter starts with a tabular snapshot summarising core concepts and examinable focus areas for quick recall
Chapter-wise Arrangement – Content is sequenced strictly in line with the CMA syllabus structure, enabling systematic and logical progression
Solved Past Examination Questions – Past exam questions are presented chapter-wise with clear, step-wise solutions aligned with examiner expectations
Solved Papers (Suggested Answers) – Includes chapter-wise solved papers with suggested answers for December 2024, June 2025, and December 2025, supporting full-length practice and benchmarking
Exam-focused Presentation Style – Answers are concise, structured, and computation-oriented, reflecting actual CMA answer-writing standards