CA Inter Costing Syllabus 2026 — Detailed Chapter-wise Breakdown

Introduction

If you are preparing for CA Inter, one subject that carries huge weightage is Cost and Management Accounting. Many students search for the ca inter costing syllabus but end up with incomplete or outdated details. This guide is different — it gives you the full ca inter costing syllabus, chapter-wise breakdown, module details, tips, and answers to all your questions.

Whether you searched for costing syllabus ca inter, ca inter cost accounting syllabus, or costing intermediate syllabus, this blog covers everything in one place.

 Download Study Material

Before diving into the ca inter costing syllabus, make sure you have the official resources:

• Visit ICAI’s BoS Knowledge Portal under Intermediate → Paper 4.
  
• Download Module 1 and Module 2 from ICAI’s website.
  
• Both English and Hindi versions of the ca inter cost accounting study material are available.
  
• Never rely only on coaching notes — ICAI material is the official base for the costing inter syllabus.
  

Once downloaded, you can map every chapter in the costing ca inter syllabus to what we cover below.

Overview of the CA Inter Cost Accounting Paper

• Paper Name: Cost and Management Accounting
  
• Paper Number: 4
  
• Group: II (New Scheme)
  
• Marks: 100
  
• Question Pattern: ~70% descriptive and ~30% objective
  
• Modules: 2 (Module 1 and Module 2)
  

This is the authentic ca inter cost accounting syllabus, also popularly called the costing syllabus ca inter or costing intermediate syllabus. It consists of 15 chapters spread across the two modules.

Module 1 — Chapter-wise Breakdown

The first module of the ca inter costing syllabus introduces the foundations of cost accounting.

1. Introduction to Cost and Management Accounting
   
   • Nature, objectives, difference between cost & financial accounts.
     
   • Important for basics in the costing syllabus ca inter.
     
2. Material Cost
   
   • Inventory systems, stock levels, pricing methods (FIFO, LIFO, weighted average).
     
   • Frequently tested in the ca inter cost accounting syllabus.
     
3. Employee Cost and Direct Expenses
   
   • Wage systems, overtime, idle time, incentive schemes.
     
   • Part of every attempt’s costing intermediate syllabus questions.
     
4. Overheads – Absorption Costing Method
   
   • Classification, apportionment, absorption methods.
     
   • A scoring area of the costing ca inter syllabus.
     
5. Activity Based Costing (ABC)
   
   • Cost pools, drivers, advantages, limitations.
     
   • A modern approach included in the ca inter cost accounting study material.
     
6. Cost Sheet
   
   • Preparation of cost sheets, treatment of abnormal items, reconciliation.
     
   • A key part of the costing inter syllabus.
     
7. Cost Accounting Systems
   
   • Job costing and batch costing basics.
     
   • Foundation for Module 2 topics in the ca inter costing syllabus.
     

Module 2 — Chapter-wise Breakdown

The second module of the ca inter costing syllabus deepens your knowledge.

8. Unit and Batch Costing
   
   • Cost per unit, batch costing methods.
     
   • Repeatedly seen in past exams under the costing syllabus ca inter.
     
9. Job Costing
   
   • Job order quotations, profitability, actual vs estimated cost.
     
   • A must-prepare section of the ca inter cost accounting syllabus.
     
10. Process & Operation Costing
    
    • Normal/abnormal loss, equivalent units, joint process costs.
      
    • Highly practical area in the costing intermediate syllabus.
      
11. Joint Products & By-Products
    
    • Cost apportionment and by-product treatment.
      
    • Often neglected in coaching notes but vital in the costing ca inter syllabus.
      
12. Service Costing
    
    • Costing in hospitals, canteens, power houses, transport.
      
    • Frequently tested in the ca inter cost accounting study material.
      
13. Standard Costing
    
    • Variance analysis (material, labour, overhead, sales).
      
    • Heavy formula-based, part of both costing inter syllabus and ca inter cost accounting syllabus.
      
14. Marginal Costing
    
    • Break-even analysis, CVP, decision making.
      
    • Key to the ca inter costing syllabus because of frequent exam weightage.
      
15. Budget & Budgetary Control
    
    • Fixed budgets, flexible budgets, cash budgets, zero-based budgeting.
      
    • Bridges cost and management accounting in the costing intermediate syllabus.
      

Strategy to Master the Syllabus

To score well in the ca inter costing syllabus, follow these steps:

1. Cover Module 1 before Module 2.
   
2. Make a formula chart for variances, CVP, and costing methods.
   
3. Mix MCQs with theory while practicing.
   
4. Revise frequently; don’t just read once.
   
5. Practice past ICAI RTPs and MTPs from the ca inter cost accounting study material.
   

This structured approach helps you complete the costing syllabus ca inter with confidence.

FAQs on Costing CA Inter Syllabus

Q1. How many chapters are in the ca inter costing syllabus?
There are 15 chapters spread across 2 modules in the ca inter cost accounting syllabus.

Q2. Is costing inter syllabus the same as cost and management accounting?
Yes, the subject officially called Cost and Management Accounting is also referred to as costing ca inter syllabus.

Q3. Where do I get the ca inter cost accounting study material?
From ICAI’s official site under BoS Knowledge Portal → Intermediate → Paper 4.

Q4. Which are the scoring chapters in costing intermediate syllabus?
Standard Costing, Marginal Costing, Cost Sheet, and Process Costing are usually high scoring.

Q5. Does ICAI change the costing syllabus ca inter often?
Not frequently. But always check ICAI’s announcements for amendments to the ca inter cost accounting syllabus.

Conclusion

The ca inter costing syllabus is not just a checklist of chapters. It’s a structured path that prepares you for real-life decision making and exam success. With the right use of the official ca inter cost accounting study material and a smart strategy, you can score high.

Keep revising, practicing MCQs, and mapping your progress through the costing ca inter syllabus and costing inter syllabus regularly. This complete guide ensures you don’t miss anything in the ca inter cost accounting syllabus.