Blog
Top 5 Scoring Chapters for CA Inter Costing 2025
If you’re preparing for the CA Inter Cost and Management Accounting paper in 2025, you’re probably wondering which chapters can help you score more with less stress. The good news? Some topics are consistently high-scoring and easy to understand if studied properly.
To help you maximize your preparation, we’ve compiled a list of the Top 5 High-Scoring Chapters for CA Inter Costing 2025. These chapters have a strong weightage in the exam and are relatively easier to master with practice.
Material Costing
Why it’s high-scoring:
This chapter is basic yet vital. Questions are usually straightforward and based on concepts like EOQ (Economic Order Quantity), inventory control techniques, pricing of materials (FIFO, LIFO, weighted average), etc.
Key Topics to Focus On:
- Economic Order Quantity (EOQ)
- Stock levels (reorder, minimum, maximum)
- Inventory control (ABC analysis, VED)
- Pricing methods (FIFO, LIFO, Weighted Average)
Practice numerical problems repeatedly. The pattern rarely changes, so your chances of scoring full marks are high.
Labour Costing
Why it’s high-scoring:
This chapter deals with employee cost management and labour efficiency, which are practical in real-world accounting. Most questions are formula-based and logical.
Key Topics to Focus On:
- Time and piece wage systems
- Labour turnover and its cost
- Incentive schemes (Halsey, Rowan)
- Idle time, overtime, and labour efficiency ratios
Focus on understanding how different incentive schemes work. Prepare short notes and formula sheets for quick revisions.
Overheads – Absorption and Cost Allocation
Why it’s high-scoring:
This chapter includes cost classification, allocation, and absorption. With good clarity of basics, you can easily score in both theory and numerical parts.
Key Topics to Focus On:
- Allocation vs. Apportionment
- Primary and secondary distribution
- Absorption methods (machine hour, labour hour, rate per unit)
- Under and overabsorption of overheads
Draw neat working notes and use logical step-by-step formats. Presentation matters in cost accounting
Contract Costing
Why it’s high-scoring:
CA Inter exams often include numerical questions from Contract Costing because they test your understanding of long-term contract expenses and revenues. Once you get the concept, it’s easy to attempt.
Key Topics to Focus On:
- Work certified and uncertified
- Cost of contract and notional profit
- Escalation clause and retention money
- Balance sheet treatment of work-in-progress
Revise formats and practice at least 8–10 past paper problems to gain confidence.
You Can Also Read:
- CA Intermediate New Study Material
- CA Course Duration After 10th, 12th & Graduation
- Tips to Crack CA in the First Attempt
- Time-Saving Calculator Tricks for CA Foundation Students
- How to become a CA?
- CA Foundation New Syllabus
- CA Inter New Syllabus
- ICAI CA New Scheme
Process Costing
Why it’s high-scoring:
This is a very important chapter for students aiming to score well. Most questions are numerical and revolve around the concept of cost per process.
Key Topics to Focus On:
- Normal loss, abnormal loss, and gains
- Equivalent production
- Joint products and by-products
- Process accounts
Focus on understanding how losses are treated and how to calculate equivalent production. These are frequent exam areas.
Tips to Score High in CA Inter Costing:
- Revise formulas regularly. Make a formula book for last-minute revision.
- Solve the ICAI Study Material and RTPs. These help you understand exam patterns and improve accuracy.
- Time management is key. Practice solving questions in a timed manner.
- Focus more on practice than theory in Costing.
CA & CMA Online Classes: