CA Inter Cost and Management Accounting MTP September 2025: Question Paper and Solutions

How to Prepare for CA Intermediate Cost and Management Accounting

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Question directory and available solutions

44 indexed questions. Open a question to read its full statement and available answer.

1. SpeedX Automotive Pvt. Ltd. is a well-known manufacturer of automotive components focusing on producing high-quality fuel-efficient engine parts and…
2. Valley Ltd., a medium-sized manufacturing firm, is reviewing its operational strategy for Q2 of 2025 due to an anticipated rise in market demand for…
3. The cost of production of 40 units in Process consisting of materials - 1,500; Labour - 1,300 and Overhead - 164. The normal waste is 5% of input.
4. The loan department of a bank is responsible for several functions, including processing home loan applications, managing customer inquiries, and…
5. A company provides the following information: Standard price per unit of raw material = 5.50Actual quantity of raw materials purchased = 3,000…
6. A company manufactures a product with a monthly demand of 2,000 units. Each unit costs 50to produce, and the setup cost per batch is 3,000. The…
7. A company prepares its monthly production budget using the following policy: 70% of the current month's sales are to be produced in the same…
8. A Ltd. manufactures a product X which requires two raw materials A and B in a ratio of 1:4. The sales department has estimated a demand of 5,00,000…
9. Following standards have been set for manufacturing a product 'XYZ': Direct Material: (₹) 4 units of X @8 per unit 32.00 6 units of Y @6 per unit…
10. During the first half of the year, the company recorded fixed expenses of 13,50,000, total sales of 45,00,000, and a profit of 9,00,000. However, in…
11. ColdD Pvt. Ltd. is a well-established cold drink manufacturing company specializing in producing a variety of refreshing beverages. The company…
12. GreenChem Organics Ltd. is a company that processes agricultural waste to extract valuable chemical compounds used in the cosmetics and…
13. Following Profit & Loss Account is provided from the financial accounts of XYZ Pvt. Ltd. for the year ended 31st March: Particulars (₹) Particulars…
14. The following are the emoluments and benefits received by Mr. A, an employee of XYZ Co.: Particulars Basic pay 9,000 p.m. Dearness allowance 1,800…
15. Apex Electronics Ltd. is a leading Indian manufacturer of smart home devices. Until now, the company has produced all device components in-house.…
16. DISCUSS the accounting treatment of Idle time and overtime wages.
17. A Ltd has calculated a predetermined overhead rate of 22 per machine hour for its Quality Check (QC) department. This rate has been calculated for…
18. Chicago Manufacturing Co. (CMC) manufactures several product of varying levels of designs and models. It uses a single overhead recovery rate based…
19. You are required to DETERMINE a suggested fare per passenger-km from the following information for a Mini Bus: (i) Length of route: 30 km (ii)…
20. EXPLAIN Responsibility Centre and its types in brief.
21. EXPLAIN Defectives unit and its treatment. Also EXPLAIN the process of Reclamation of loss from defective units.
22. "Calculation of variances in standard costing is not an end in itself, but a means to an end." DISCUSS.
23. EXPLAIN Research and Development Expenses and its treatment of in costing.
24. ZEN Manufacturing Pvt. Ltd., headquartered in Pune, Maharashtra, is a mid-sized but rapidly growing enterprise specializing in the production of…
25. SunBright Appliances Ltd., founded in 2005, is a growing Indian manufacturer of three types of home appliances: Air Conditioners (ACs), Washing…
26. A machine which originally cost - 25,000 has an estimated life of 10 years and is to be depreciated at 2,500 per year. It has remained idle recently…
27. A company plans to produce 50,000 units during the budget period. To produce 1 unit of finished goods, the company requires 5 units of raw material,…
28. Consider the following data for a production process: Opening Work-in-Progress: 3,000 units (Degree of completion: 60%)Units introduced and…
29. In a factory, a worker is paid 200 per day as basic pay, along with a Dearness Allowance (D.A.) of 120% of the basic pay, for working 6 days a week,…
30. PJ Ltd. is currently preparing cash budget for the year 2025. An extract from its sales budget for the same year shows the following sales values:…
31. C.T Ltd. manufactures and sells a single product X whose selling price is 100 per unit and the variable cost is 60 per unit. (i) If the Fixed Costs…
32. The assembly department of a manufacturing company employs 50 direct workers. Each worker earns a wage of 500 per week for a standard 40-hour…
33. Premier Industries has a small factory where 52 workers are employed on an average for 25 days a month and they work 8 hours per day. The normal…
34. IOT Solutions Tech Pvt. Ltd., a leading provider of innovative IoT solutions and cutting-edge technology products, outlines the following budgeted…
35. A juice company receives an annual order for 2,00,000 liters from a single customer. The order includes various flavors, each produced in a…
36. A Ltd. produces a product ‘X' using a raw material D. To produce one unit of X, 2 kg of D is required. As per the sales forecast conducted by the…
37. S Ltd. has prepared budget for the coming year for its two products A and B. Product A (₹) Product B (₹) Production & Sales unit 6,000 units 9,000…
38. Pintoo Pvt. Ltd. runs a straightforward chemical process that transforms a single material into three distinct products, named Ae, Bee, and Cee.…
39. The financial books of a company reveal the following data for the year ended 31st March, 2025: (₹) Opening Stock: Finished goods 875 units 76,525…
40. BPS is a public school that operates a comprehensive transportation system with 25 buses, each serving different routes to transport students to and…
41. STATE the method of costing and the suggested unit of cost for the following nature of output along with the one example of industry. Nature of…
42. You are the finance manager of a medium-sized manufacturing company. Recently, the management noticed that the actual expenses for the last quarter…
43. EXPLAIN spoiled and defective work. Also, EXPLAIN the treatment of defect under the following circumstances: Circumstances Treatment (1) Where a…
44. OR XYZ Ltd. is experiencing a high rate of employee turnover in its production department, resulting in increased training costs, recruitment…