CA Inter Costing Syllabus: All 15 Chapters, Marks & Study Order
The CA Inter costing syllabus covers 15 chapters across two modules, from material and employee cost to standard costing, marginal costing and budgets. This page is for CA Inter students who want to know what to study, which chapters carry the most marks, and where to start. The big takeaway: Cost Sheet, Cost Accounting Systems and Standard Costing carry 12 marks each, so master them first.
Key takeaways
- There are 15 chapters in two modules.
- Cost Sheet, Cost Accounting Systems and Standard Costing carry 12 marks each.
- Marginal Costing is next at 10 marks.
- ICAI gives step marks, so show your workings.
- Always cross-check with the official ICAI syllabus.
CA Inter costing syllabus: what’s covered
The CA Inter cost syllabus is the Cost & Management Accounting paper. It builds your basics first, then teaches you the methods, then the control tools. Tap any chapter to open ICAI’s official study material, or get the complete ICAI study material module in one place.
| Chapter | Topic |
|---|---|
| Module 1: cost basics | |
| 1 | Introduction to Cost and Management Accounting |
| 2 | Material Cost |
| 3 | Employee Cost & Direct Expenses |
| 4 | Overheads: Absorption Costing Method |
| 5 | Activity Based Costing |
| 6 | Cost Sheet |
| 7 | Cost Accounting Systems |
| Module 2: costing methods & control tools | |
| 8 | Unit & Batch Costing |
| 9 | Job Costing (and Contract Costing) |
| 10 | Process & Operation Costing |
| 11 | Joint Products & By Products |
| 12 | Service Costing |
| 13 | Standard Costing |
| 14 | Marginal Costing |
| 15 | Budgets and Budgetary Control |
Your study roadmap
Don’t jump around. Follow this flow and each chapter will feel easier than the last.
Chapter-wise marks weightage in the CA Inter cost syllabus
Start with the red chapters. They give you the most marks for your time. Then move to the blue ones.
| Ch. | Chapter | Marks | Weight | Priority |
|---|---|---|---|---|
| 1 | Introduction to Cost and Management Accounting | 4 | Lower | |
| 2 | Material Cost | 6 | Lower | |
| 3 | Employee Costs and Direct Expenses | 8 | Medium | |
| 4 | Overheads: Absorption Costing Method | 6 | Lower | |
| 5 | Activity Based Costing | 8 | Medium | |
| 6 | Cost Sheet | 12 | High | |
| 7 | Cost Accounting Systems | 12 | High | |
| 8 | Unit & Batch Costing | 8 | Medium | |
| 9 | Job Costing and Contract Costing | 8 | Medium | |
| 10 | Process & Operation Costing | 6 | Lower | |
| 11 | Joint Products & By Products | 8 | Medium | |
| 12 | Service Costing | 8 | Medium | |
| 13 | Standard Costing | 12 | High | |
| 14 | Marginal Costing | 10 | High | |
| 15 | Budget and Budgetary Control | 8 | Medium |
CA Inter cost & management new syllabus 2027: what to know
If you’re preparing for the new syllabus, the 15-chapter structure above is your base. ICAI can tweak chapters or scope between attempts, so check its notifications before you finalise your plan.
Where to find the official syllabus
Want to see exactly what ICAI has published? Here’s the official ICAI CA Inter costing syllabus (PDF). You can also download the full ICAI study material for Cost & Management Accounting. For scheme updates, visit ICAI’s official website.
How to use this syllabus without feeling overwhelmed
Step 1: Get your basics right
Finish Module 1 first. Every later chapter builds on cost classification, materials and overheads.
Step 2: Practise numericals daily
Costing is a doing paper. Solve questions after each chapter. Short on time? Try Parag Sir’s 59 must-do questions.
Step 3: Follow a plan
Not sure how to pace yourself? Read these CA Inter costing tips and tricks.
Step 4: Get the right support
Want a teacher who simplifies all 15 chapters? Check out our CA Inter Costing classes by Parag Sir or grab the CA Inter Costing book. Studying other papers too? See all CA Inter courses.
CA Inter costing syllabus: FAQs
What is the CA Inter costing syllabus?
The CA Inter costing syllabus is ICAI’s list of 15 chapters for Cost and Management Accounting, split into two modules. It starts with material, employee cost and overheads, then moves to costing methods, standard costing, marginal costing and budgets. It teaches you how businesses measure, control and reduce costs.
What is costing in CA Intermediate?
Costing in CA Intermediate is the paper on Cost and Management Accounting. You learn to calculate the cost of products and services, prepare cost sheets, apply methods like job and process costing, and use variances and budgets to control costs and support decisions.
How does the CA Inter costing syllabus work?
Start with Module 1 to learn cost basics: materials, employee cost, overheads, ABC, cost sheets and systems. Then move to Module 2, where you apply methods like batch, job, process and service costing, before finishing with standard costing, marginal costing and budgets. Practise numericals after each chapter.
Is CA Inter costing worth studying properly?
Yes. Costing is a scoring paper if you practise regularly, because most questions are numerical with clear steps. It also builds skills you’ll use in CA Final SCPM and in roles like cost control, pricing and budgeting. Strong basics here make later papers easier.
Who is the CA Inter costing syllabus best for?
It’s for CA Intermediate students preparing for their next attempt, including first-timers and repeaters. It also helps CA Foundation students planning ahead, and mentors or teachers who want a clear chapter-wise view of Cost and Management Accounting.
Is there step marking in CA Inter costing?
Yes. ICAI gives step marks for correct workings, even if your final answer is off. Show every step clearly, write your assumptions, and keep your format neat. When your assumptions are stated clearly, your answer stays valid however you present it.
Who is the best teacher for CA Inter costing?
Parag Gupta Sir is one of the most recommended faculties for CA Inter Costing. With 20 years of teaching experience and many rank holders among his students, he’s often a student’s first recommendation.
Are Parag Gupta Sir’s recorded classes updated?
Yes. Parag Gupta Sir launches a new batch every 4 months and adds all the latest previous exam questions to his books and batch classes. So you always get the latest batch, and you never study from outdated lectures.
What features are included in Parag Gupta Sir’s booster batch for costing classes?
The booster batch includes the latest batch recordings, the latest books and Parag Sir’s personal number for doubt discussion. You learn from up-to-date lectures, practise from current books and get your doubts cleared directly, so nothing holds you back before the exam.
Which is the most important chapter of CA Inter costing?
Cost Sheet, Cost Accounting Systems and Standard Costing carry the highest weightage at 12 marks each, followed by Marginal Costing at 10 marks. Prioritise these four chapters first, then move on to the 8-mark chapters.