CA Inter Cost and Management Accounting MTP September 2026: Question Paper and Solutions

How to Prepare for CA Intermediate Cost and Management Accounting

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Question directory and available solutions

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

1. Aarav Industrial Resins Pvt. Ltd., headquartered in Ghaziabad, is engaged in manufacturing specialty chemicals used in the paints, laminates, and…
2. Himalayan Bakers Pvt. Ltd., a mid-sized bakery chain headquartered in Dehradun, produces its signature product "Multigrain Loaf" for retail and…
3. A company is preparing a quotation for a customised engineering project. The project requires 40 kg of Material P. The company has 200 kg of…
4. A company plans to produce 50,000 units of finished goods during the upcoming budget period. Each finished unit requires 3 units of raw material. At…
5. What would be Prime cost from below information? Direct materials Purchased : ₹75,000 Direct labour : ₹45,000 Direct expenses : ₹15,000…
6. Based on the data below, what is the amount of the overhead under-/over-absorbed? Budgeted overhead – 5,25,000 Budgeted machine hours - 17,500…
7. The following extract is taken from the overhead budget of X: Budgeted activity 50% 75% Budgeted overhead (₹) 30,00,000 40,00,000 What would be the…
8. Greenfield Apparel Manufacturing Ltd., a garment export unit located in Tirupur, Tamil Nadu, employs a team of skilled tailoring and finishing-line…
9. Krishna Auto Components Pvt. Ltd., an auto-ancillary unit based in Pune manufacturing precision metal parts for two-wheeler assembly lines, prepares…
10. M Ltd. has an annual fixed cost of ₹28,50,000. In the year 2024-25, sales amounted to ₹7,80,60,000 as compared with ₹4,80,60,000 in the preceding…
11. Riya Engineering Works undertakes job work on a contract basis. The following information is available in respect of Job No. 707, which was…
12. In a bid to promote regional tourism, the Civil Aviation Ministry has granted Sky Connect Airways Pvt. Ltd. a permit to operate four flights a week…
13. Silver Star Ltd. manufactures four products, namely X, Y, Z, and W using the same plant and process. The following information relates to a…
14. A manufacturing company has disclosed net loss of ₹48,700 as per their cost accounting records for the year ended 31st March, 2026. However, their…
15. Astra Components Pvt. Ltd. is a Tier-2 supplier to the electrical vehicle (EV) industry. The company manufactures a single machined housing…
16. Kantur Ltd. is a medium-sized manufacturer of precision components used in the automobile aftermarket. The factory runs a single production line…
17. EXPLAIN the treatment of following items in cost sheet. (i) Credit for Recoveries (ii) Packing Cost (primary) (iii) Joint Products and By-Products…
18. Why is it necessary to reconcile the Profits between the Cost Accounts and Financial Accounts?
19. DISCUSS the essential features of a good cost accounting system?
20. Pinky Ltd. Produces product A in batches; management of Pinky Ltd. wants to know the number of batches of product A to be produced where the cost…
21. Sunrise Oil Mills Ltd. is engaged in refining crude vegetable oil into multiple marketable products. During the refining process, a single…
22. The HomeMart is the latest trending brand offering home improvement appliances with broadest selection of products with highly competitive prices.…
23. Mr. A works in a manufacturing company where he is paid bonus according to the Halsey 50% plan, besides the normal wages. The relevant data is as…
24. A hotel has 200 rooms (120 Deluxe rooms and 80 Premium rooms). The normal occupancy in summer is 80% and winter 60%. The period of summer and winter…
25. A business manufactures a single product and is preparing its production budget for the year ahead. It is estimated that 2,00,000 units of the…
26. The following figures are extracted from the books of a company: Budgeted overheads ₹ 20,000 (Fixed ₹ 12,000, Variable ₹ 8,000) Budgeted output…
27. Pre-determined factory overhead rate was ₹ 15 per labour hour. Actual labour hour worked 60,000. Actual factory overhead was ₹ 11,00,000 however it…
28. In a factory, the average annual charges for direct wages amounts to ₹ 4,80,000. The following are some of the expenses (average figure for a year)…
29. Vaibhav Industries Ltd. uses chemical-A in one of its finished products. The chemical-A is purchased from a vendor outside India. The company…
30. A company manufactures two products X and Y. Product X requires 8 hours to produce while Y requires 12 hours. In April, 2024, of 22 effective…
31. The following data are available in respect of process I for February: i. Opening stock of work-in-progress: 2,400 units at a total cost of ₹ 12000…
32. M/s XY Travels has been given a 25 km. long route to run an air-conditioned Mini Bus. The cost of bus is ₹ 20,00,000. It has been insured @3%…
33. The financial books of a company reveal the following data for the year ended 31st March, 2026: ₹ Opening Stock: Finished goods 625 units 53,125…
34. Distinguish between: (i) Casual worker and Outworker (ii) Job and Batch Costing
35. Following is the standard cost card of a component: Martials 2 Units at ₹ 15 ₹30 Labour 3 Hours at ₹ 20 ₹60 Total overheads 3 Hours at ₹ 10 ₹30…
36. A factory incurred the following expenditure during the year 2025: ₹ Direct material consumed 12,00,000 Manufacturing Wages 7,00,000 Manufacturing…
37. A laboratory carrying out various tests on products produced by various drug companies to ascertain whether drugs are fit for medical use or nol. At…
38. Calculate Sales in rupees for desired profit on the basis of the following information: (a) Fixed cost ₹ 25,000, Variable Cost₹ 2,50,000; Sales ₹…
39. Discuss the treatment of by-product Cost in Cost Accounting.
40. Standard costs, marginal costs are some of the types of cost which helps the management in decision making. DISCUSS any five types of costs…
41. ABC Ltd., a mid-sized manufacturing company, has been facing frequent cost overruns and profit fluctuations over the past year. The management is…
42. Elaborate the practical application of Marginal Costing.