CA INTER – COSTING – 16 Edition – Regular Course


About the Product

This is the Self Study Course of Paper 3 – CA INTER – Cost & Management Accounting designed for students who have the desire to do the best in this subject. Designed by CA ANUJ JALOTA, this course consists of 87 lectures of an Average of 1.5 hours each.

The book will provide the best content, where questions are picked not only from ICAI and also from other Foreign Author books. It is aimed to make give you the knowledge which will equip you to get great marks in CA INTER and be prepared for CA FINAL. It also consists of Extra practice problems whose answers are there on the website.

Preface to Cost Accounting

Up to CA FOUNDATION, whatever we have learned was Financial Accounts governed by ICAI. With this book, we start a new subject, new thinking i.e. Costing. Very popular subject across the globe, in India it is still to catch up although demand has been continuously rising. A good cost accounting system forms the backbone of any manufacturing company. It is important to know the cost so that a company can control it, reduce it, use it to set the product prices, etc. Costing has no boundaries. Its use just depends on the company on how to use the cost data. In CA INTER, Costing has are as many as 15 chapters to be studied. Over recent years, ICAI has started the trend of asking more problems in examinations with each problem being allocated fewer marks. This makes our job rather tougher as our thinking has to be very fast. Nothing can be left out, every chapter is important. One thing in costing which is very different is that it is something that we all know just we have to implement. Relate situations to real life and answers arrive so fast. A major chapter in costing is the COST SHEET (Chapter 6) and so many chapters like Material costing (Chapter 2), Labour Costing (Chapter 3), Process Accounts, Absorption Costing, Overhead, etc address each part of the cost sheet in a detailed manner. New concepts keep arriving and it is very interesting to learn these new concepts especially as they relate to the manufacturing sector as the growth of any country is determined by its manufacturing sector. Japanese and German concepts of manufacturing like Total Quality Management, Just in Time, Target costing are coming into India about which we will study in CA-Final. ICAI HAS RECENTLY CHANGED THE FORMAT OF COST SHEET the impact will be felt in all chapters. This courseware consists of problems that are picked up from ICAI modules, compilation, CIMA exams, ICWA modules, M.Com exams and some have been made ourselves to bring out concepts clearly. We hope you will find Costing an interesting subject to learn especially when the entire costing will be done without a single formula.

Method of Teaching:

As I always say, “I don’t teach anyone. I make you think”. After explaining the concept and doing a few questions, you will be doing every question in class, so that you are well prepared to get All India Rank, just like our so many rankers. One of the things that I want to incorporate in every student is thinking out of the box and cracking every problem. Other students, who are watching us should solve the question in the time allotted. A TIMER will appear in this manner and will go reverse. Finish the sum in that time allotted. It will happen, sometimes that I am checking the work of the students and I reach 2 or 3 minutes after the timer becomes 00:00:00. At that time, BE PATIENT.


Salient features of your book.

1. A maximum number of sums coverage in India.

2. Each problem has a similar question in extra practice problems with hints, answers, and assumptions.

3. The ranking will be given for each question so that the student knows the importance.

4. Most of the questions of the modules have been covered.

5. Book has a duration of each lecture so that you can schedule the lectures

6. For the benefit of the students, it has been written that each question was covered in which lecture.

1 Introduction
2 Material Costing
3 Labor costing
4 Overheads – Absorption Costing
5 Activity-Based Costing
6 Cost Sheet
7 Cost Accounting System
8 Unit & Batch Costing
9 Job & Contract Costing
10 Process / Operation Costing
11 Joint & By-Products
12 Service Sector 
13 Standard Costing
14 Marginal Costing / CVP analysis
15 Budgetary control
16 Notes
17.2 Extra Practice – Material Costing
17.4 Extra Practice – Labour costing
17.6 Extra Practice – Overheads – Costing
17.13 Extra Practice – Activity Based Costing
17.14 Extra Practice – Cost Sheet
17.17 Extra Practice – Cost Accounting System
17.22 Extra Practice – Job & Contract Costing
17.24 Extra Practice  – Process Costing
17.28 Extra Practice – Joint & By-Products
17.30 Extra Practice – Service Sector 
17.34 Extra Practice – Standard Costing
17.35 Extra Practice – / CVP analysis
17.39 Extra Practice Problems – Budgetary control
  1. ONE Practical Book
  2. Pen Drive (if opted for Pen drive)  OR Google Drive (34 GB)

NOTE: Courier is done with the help of courier agencies. It usually takes 2 days for us to give the package to the courier agency and further time to deliver the package to the students depends on location. AJ NeXt does not guarantee the time duration when the courier will reach the students. It can provide the tracking id within 3 days of the order.

Due to COVID, all couriers are getting delayed. This situation is uncontrollable for anyone. Students are requested to be patient in such kinds of situations.

WINDOWS LAPTOP only (Desktop / Macbook / Chromebook does not work)

Windows 7 and Above

2 GB Ram or more

Intel Processor i3 / Pentium and above OR AMD processor

Graphics Card

Students will install the software provided. For any technical problem, call 7061116111.


Frequently Asked Questions

Does this cover the Entire Course?
Yes it Does
Do I need to practice questions from any other book?
We have covered everything in the book. Apart from classwork questions, we have included homework sections in the book itself.
Where will i get solutions of the homework section?
How many Books will come with the package?
How will the books reach me
Book will reach by courier although we have included a encrypted PDF version of the book
How will my doubts be addressed?
message on 8080324444
What is the content of the book?
Please check index tab below
Can the VALIDITY be extended?
Not under ANY circumstances
How will amendments be covered s
students will be informed via YouTube and telegram channel
Will it work on a Desktop?
No only on a windows Desktop
Can I change my Laptop?
Lectures will only work on laptop where it was installed the first time
Course Detail
  • Course: CA INTER
  • Course Type: Regular Course
  • Attempt: May 2022 Nov 2022
  • Number of Total Hours: 133
  • Number of Lectures: 87
  • Validity: 6 Months
  • Number of Views: 1.5
  • Subjects:
    Paper 3 - Cost and Management Accounting
  • Language:
    English / Hindi
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