CA Inter Cost and Management Accounting PYQ 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

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

1. The following information pertains to ABC Limited for the period 1 st April, 2024 to 31 st March, 2025: Sl. No. Particulars Amount (₹) Amount (₹) 1…
2. JMS Limited, a soft drink company, is intending to introduce a new product viz. 'Herbs Infused Mineral Water to the market. Annual sales of this new…
3. The Cost Accountant of AQ Limited has provided the following information for investigation of variances: Material Cost Variance 4,220 (F) Material…
4. A company produces two joint products X and Y, using the same type of material. The cost data to produce 200 units of product X and 400 units of…
5. The management of Y Limited has provided the following information: Opening stock of raw material -25,000Closing stock of raw material -75,000Raw…
6. A product passes through Process-I and Process-II. Materials issued to Process-I amounted to 1,60,000. Wages - 70,000 and Manufacturing Overheads -…
7. PMP Limited manufactures a single product and absorbs the production overheads at a pre-determined rate of 20 per machine hour. At the end of…
8. RST Ltd. manufactures a standard line of office desks. The company operates with a monthly manufacturing capacity of 5,000 units. The following data…
9. The following information relates to two workers - Ajoy and Bijoy who are engaged in producing the same product by using the same material: Time…
10. MD Limited has furnished following information for the month of August, 2025: Standard Variable Overhead rate 3 per hour Standard Hours for per unit…
11. XYZ Highway Toll Plaza Limited operates a toll plaza on a 100 km highway and collects tolls from vehicles passing through the plaza. The company has…
12. A factory has three production departments, P1, P2, P3 and two service departments S1, and S2 Both the service departments are independent and…
13. A consultancy firm provides project management service in three sectors Technology, Healthcare and Education. The Project management service covers…
14. SM Limited is the manufacturer of the two products A & B. The following particulars are extracted from the records of the company: A B Maximum…
15. SVS Limited manufactures a single product 'A1'. The company has estimated its quarter-wise sales for the next year as follows: Quarter I II III IV…
16. Sundar Limited maintains its Cost Accounting System on the basis of Non-Integral System of Accounting. The following transactions arose during the…
17. TS Limited is suffering from material deterioration and finds that their valuable stocks are not properly stored. The company furnishes following…
18. A company manufactures electronic gadgets and uses a specialized component. The company incurs an ordering cost of 1,250 per order. The carrying…
19. Complete the table regarding accounting entries pertaining to Over/Under 3 absorption of overheads: Absorption of Overhead Accounts Dr/Cr…
20. Define Responsibility Centre and discuss the types of Responsibility Centres.
21. List the advantages of Job Costing.
22. List the important factors which need consideration for controlling employee costs. OR Discuss the uses of Bill of Material in the following…