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CMA Intermediate Exam: Cost Accounting
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Avg score: 19% Most missed: “Cash Budget of ABC Ltd. forewarns of a short-term surplus. Which of the followin…”

The syllabus comprises the following topics and study weightage:
A. Introduction to Cost Accounting

Cost Ascertainment - Elements of Cost
Cost Accounting Standards 40%
Cost Book Keeping

B. Methods of Costing 30%
C. Cost Accounting Techniques 30%

CMA Intermediate Exam: Cost Accounting
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1 Questions

1. Which of the following items is not included in preparation of cost sheet?