Taxmann Cracker - Cost Accounting Book for CMA Inter by Tarun Agarwal

Cost Accounting | CRACKER is a comprehensive, exam-oriented practice and revision resource meticulously designed for CMA Intermediate students preparing for Group I | Paper 8 (Cost Accounting). The book functions as a strategic exam companion, combining exhaustive coverage of solved past examination questions (up to December 2025) with chapter-wise marks distribution, detailed trend analysis, and structured alignment with the CMA Study Material. It is conceived to strengthen numerical accuracy, conceptual clarity, and exam-oriented application of cost accounting principles, enabling students to maximise performance in the upcoming examinations.

The Present Publication is the 6^th Edition for the June/Dec. 2026 Exams. This book is authored by CA. Tarun Agarwal, with the following noteworthy features:

• [Extensive Coverage of Past Exams] Includes systematically solved past CMA Intermediate examination questions till December 2025, familiarising students with actual question patterns, examiner expectations, and marking schemes
• [Chapter-wise Marks Distribution & Trend Analysis] Detailed tables analysing chapter-wise marks allocation across multiple examination cycles, highlighting consistently high-weightage areas and frequently tested topics
• [Tabular Summaries for Quick Revision] Each chapter opens with a concise tabular summary presenting key concepts, formulae, and focus areas, facilitating rapid revision and concept reinforcement
• [Chapter-wise Comparison with CMA Study Material] Direct and transparent mapping of chapters with corresponding Study Material modules, ensuring syllabus alignment and eliminating coverage gaps
• [Strong Numerical & Practical Orientation] Solutions are drafted with a clear focus on step-by-step working, logical presentation, and exam-friendly formatting, essential for scoring in computational questions
• [Strategic Study & Prioritisation Tool] Trend analysis and weightage data enable students to prioritise high-yield chapters, plan revision schedules, and allocate preparation time efficiently
• [Ideal for Final Revision & Practice] The combined presence of solved questions, summaries, and recent exam papers makes the book particularly valuable during the last-phase revision and self-assessment
• [Updated & Exam-reliable] Authored by an experienced faculty member, the content is accurate, syllabus aligned, and fully exam-ready for the applicable attempts

The book systematically covers the entire CMA Intermediate – Paper 8 (Cost Accounting) syllabus, structured across the following chapters:

• Introduction to Cost Accounting
• Material Cost
• Employee Cost
• Direct Expenses
• Overheads
• Cost Accounting Standards
• Cost Book Keeping
• Job Costing
• Batch Costing
• Contract Costing
• Process Costing
• Operating Costing
• Marginal Costing
• Standard Costing & Variance Analysis
• Budget & Budgetary Control

The structure of the book is as follows:

• Introductory Exam Analysis Section – The book opens with chapter-wise marks distribution, past exam trend analysis, and study-material comparison, providing a strategic overview before chapter-level preparation begins
• Tabular Chapter Openers – Every chapter starts with a tabular snapshot summarising core concepts and examinable focus areas for quick recall
• Chapter-wise Arrangement – Content is sequenced strictly in line with the CMA syllabus structure, enabling systematic and logical progression
• Solved Past Examination Questions – Past exam questions are presented chapter-wise with clear, step-wise solutions aligned with examiner expectations
• Solved Papers (Suggested Answers) – Includes chapter-wise solved papers with suggested answers for December 2024, June 2025, and December 2025, supporting full-length practice and benchmarking
• Exam-focused Presentation Style – Answers are concise, structured, and computation-oriented, reflecting actual CMA answer-writing standards