Darshan Makwana

📘 CA INTERMEDIATE – PAPER 4: COST AND MANAGEMENT ACCOUNTING 🗓 8 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 40+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM (Max. 11:59PM) ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) ✔️ Marginal Costing ✔️ Budget and Budgetary Costing ✔️ Activity Based Costing ✔️ Service Costing ✔️ Standard Costing ✔️ Cost Sheet PS: This is applicable exclusively for CA Intermediate Both Groups candidates appearing in the September 2026 attempt. 🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE 🔰 DAY 1 - LOCK-IN MODE https://t.me/i16Darshan/144 🔰 DAY 2 - HIGH WEIGHTAGE DOMINATION https://t.me/i16Darshan/145 🔰 DAY 3 - EXAM DAY https://t.me/i16Darshan/146

📘 CA INTERMEDIATE – PAPER 4: COST AND MANAGEMENT ACCOUNTING 🗓 8 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 40+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) ✔️ Marginal Costing ✔️ Budget and Budgetary Costing ✔️ Activity Based Costing ✔️ Service Costing ✔️ Standard Costing ✔️ Cost Sheet PS: This is applicable exclusively for CA Intermediate Group 2 candidates appearing in the September, 2026 attempt. 🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE 🔰 DAY 1 – CONCEPT CLARITY MODE ON ➡️ https://t.me/i16Darshan/139 🔰 DAY 2 – APPLICATION & METHODS MODE ➡️ https://t.me/i16Darshan/140 🔰 DAY 3 – MARKS EXTRACTION MODE ➡️ https://t.me/i16Darshan/141 🔰 DAY 4 – EXAM DAY ➡️ https://t.me/i16Darshan/142

📘 CA INTERMEDIATE – PAPER 3: TAXATION [INCOME TAX + GST] 🗓 6 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 40+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM 🔁 STUDY FLOW 📌 Income Tax: Concepts → Heads → Adjustments → Deductions → Compliance → Computation 📌 GST: Concept → Supply → Place → Time → Value → ITC → Exemptions → Compliance 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) ✔️ Salaries ✔️ PGBP ✔️ Capital Gains ✔️ Deductions (80C–80U) ✔️ GST – Supply, ITC, Time & Value of Supply 🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE 🔰 DAY 1 – FOUNDATION & CORE HEADS OF INCOME TAX ➡️ https://t.me/i16Darshan/134 🔰 DAY 2 – INCOME TAX + GST ENTRY ➡️ https://t.me/i16Darshan/135 🔰 DAY 3 – GST REVISION DAY ➡️ https://t.me/i16Darshan/136 🔰 DAY 4 – EXAM DAY ➡️ https://t.me/i16Darshan/137

📘 CA INTERMEDIATE – PAPER 2: CORPORATE AND OTHER LAWS 🗓 3 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 40+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM (max 11:59 PM) ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) ✔️ Ch-4 – Share Capital and Debentures ✔️ Ch-7 – Management and Administration ✔️ Ch-9 – Accounts of Companies ✔️ Ch-10 – Audit and Auditors ✔️ Ch-11 – Companies Incorporated Outside India ✔️ Ch-12 – Limited Liability Partnership Act, 2008 🥇 RANK-BOOSTING TIP (PRACTICAL) ➡️ Case study heavy → Ch-4, Ch-7, Ch-9 ➡️ Theory friendly → Ch-10 + IOS ➡️ Easy marks combo → Ch-8 + LLP 🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE 🔰 DAY 1 – CLAM, BUILD-UP & LAW ALIGNMENT ➡️ https://t.me/i16Darshan/130 🔰 DAY 2 – MAXIMUM MARKS EXTRACTION ➡️ https://t.me/i16Darshan/131 🔰 DAY 3 – ACCURACY, RECALL AND EXECUTION ➡️ https://t.me/i16Darshan/132

📘 CA INTERMEDIATE – PAPER 1: ADVANCED ACCOUNTING 🗓 1 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 50+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM (max 11:59 PM) ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM ⏳ Part-break (between split chapters) ➝ 15 minutes 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) 📘 AS 14 – Amalgamation of Companies 📘 Financial Statements of Companies 📘 Consolidated Financial Statements (AS 21, 23, 27) 📘 AS 3 – Cash Flow Statement 📘 Buy-Back of Securities 📘 Branch Accounting 📘 Internal Reconstruction" 🗓 HOURLY DAY-WISE REVISION & STUDY SCHEDULE 🔰 DAY 1 – FIXED CHAPTERS + AS 14 ➡️ https://t.me/i16Darshan/124 🔰 DAY 2 – CONSOLIDATION + COMPANY ACCOUNTS ➡️ https://t.me/i16Darshan/125 🔰 DAY 3 – MAJOR ACCOUNTING STANDARDS ➡️ https://t.me/i16Darshan/126 🔰 DAY 4 – REMAINING ACCOUNTING STANDARDS ➡️ https://t.me/i16Darshan/127 🔰 DAY 5 – EXAM DAY (ADVANCED ACCOUNTING) ➡️ https://t.me/i16Darshan/128

🔰 DAY 3 – EXAM DAY

🕖 7:00 – 10:00 AM ⚡️ FM RAPID REVISION 📚 High-weightage FM chapters 📌 Investment | WC | CoC | Leverages 🕙 10:00 – 10:30 AM 🥣 Breakfast 🕥 10:30 – 11:00 AM ⚡️ SM RAPID REVISION 📚 Chapters 1–5 📌 PESTLE | SWOT | Porter | Ansoff | BCG 🕚 11:00 – 12:30 PM 🧩 FINAL ANSWER-STRUCTURING MINDSET 📚 FM + SM (Complete) ✍️ Intro – Body – Conclusion 🎯 Calm, confident exam execution

🔰 DAY 2 – SM FINISH + FM CORE FOUNDATION (HIGH ROI DAY)

🕖 7:00 – 8:30 AM 🚀 Strategic Choices 📌 Growth / Expansion 🌱 Diversification 🤝 Strategic Alliance 🧩 Ansoff Matrix 📉 BCG Matrix 🕣 8:30 – 9:30 AM ⚙️ Strategic Implementation & Evaluation 🔄 Formulation vs Implementation 🔁 Strategic Change 💻 Digital Transformation 👑 Strategic Leadership 📊 Strategic Control ☕️ 9:30 – 10:00 AM 🥣 Breakfast 🕙 10:00 – 10:30 AM 📊 Scope & Objectives of Financial Management 🎯 Meaning & nature of FM 🏢 Role of FM ⚖️ Profit vs Wealth maximisation 🕥 10:30 – 11:45 AM 💰 Types of Financing 🏦 Long-term vs Short-term 📈 Equity financing 📉 Debt instruments 🔁 Internal vs External sources 🕛 11:45 – 1:30 PM 💸 Cost of Capital 🧮 Cost of Equity 📉 Cost of Debt ⚖️ WACC 📈 Marginal Cost of Capital 🍽 1:30 – 2:00 PM 🍱 Lunch 🕑 2:00 – 3:30 PM 📈 Financial Analysis & Planning – Ratio Analysis 💧 Liquidity ratios 📊 Profitability ratios 🔄 Turnover ratios 🏗 Solvency ratios 🕞 3:30 – 4:30 PM 🏗 Capital Structure Decisions 📐 Net Income approach 📊 NOI approach 🧮 Modigliani–Miller theory ⚖️ Trading on Equity 🕟 4:30 – 5:30 PM ⚙️ Leverages 🏭 Operating leverage 💳 Financial leverage 🔗 Combined leverage 🕠 5:30 – 5:45 PM 🚶‍♂️ Break 🕕 5:45 – 7:45 PM 📊 Investment Decisions – PART 1 📐 NPV 📉 IRR ⚔️ NPV vs IRR conflicts 📊 PI ⏳ Payback & Discounted Payback 🎯 Capital Rationing 🕢 7:15 – 8:30 PM 🏦 Working Capital Management – Basics 🔄 Operating Cycle 📊 Permanent vs Temporary WC 🍽 8:30 – 9:00 PM 🍛 Dinner 🕘 9:00 – 10:00 PM 🏦 Working Capital – Financing & Control 📚 FM Chapter: Working Capital Management 💳 Financing of WC 📊 Control techniques 🕙 10:00 – 11:00 PM 🧾 Receivables, Payables & Inventory 📦 EOQ 📋 Credit policy 🏦 Factoring 🕚 11:00 – 11:59 PM 💵 Dividend Decisions 📘 Walter’s Model 📗 Gordon’s Model 📉 Relevance vs Irrelevance

🔰 DAY 1 – SM DECISION MAKING

🕖 7:00 – 8:30 PM 📘 Introduction to Strategic Management ⭐️ Importance 🚧 Limitations 🎯 Strategic Intent 🍽 8:30 – 9:30 PM 🍛 Dinner 🕤 9:30 – 10:30 PM 🌍 Strategic Analysis – External Environment 🌐 PESTLE Analysis ✈️ Internationalisation of Business 🌏 International Environment 🔄 Product Life Cycle ⚔️ Porter’s Five Forces 📈 Experience Curve 🧠 Customer Behaviour 🏆 Key Factors for Competitive Success 🕥 10:30 – 11:30 PM 🏠 Strategic Analysis – Internal Environment 👥 Key Stakeholders 🔍 SWOT Analysis 💰 Best Cost Provider Strategy 🛡 Sustainability of Competitive Advantage 🎯 Porter’s Generic Strategies

📘 CA INTERMEDIATE – PAPER 6: FINANCIAL MANAGEMENT (FM) AND STRATEGIC MANAGEMENT (SM) [FM-SM] 🗓 12 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 40+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM (Max. 11:59PM) ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) 📊 FINANCIAL MANAGEMENT (FM): ✔️ Investment Decisions – 8–10 ✔️ Working Capital Management ✔️ Cost of Capital ✔️ Capital Structure ✔️ Leverages ✔️ Dividend Decisions ✔️ Ratio Analysis 🧠 STRATEGIC MANAGEMENT (SM): ✔️ STRATEGIC ANALYSIS – EXTERNAL ENVIRONMENT ✔️ STRATEGIC ANALYSIS – INTERNAL ENVIRONMENT ✔️ INTRODUCTION TO STRATEGIC MANAGEMENT

🔰 DAY 3 – EXAM DAY

🕖 7:00 – 7:45 AM 📘 CHAPTER 8 – AUDIT REPORT (CORE SA BLOCK) 📄 SA 700 📌 SA 706 🔄 SA 710 🕢 7:45 – 8:15 AM 📘 CARO 2020 & SA 299 🕣 8:15 – 9:30 AM 📗 CHAPTER 9 – SPECIAL FEATURES OF AUDIT OF DIFFERENT TYPES OF ENTITIES 🏢 Corporate 🤝 LLP 🏛 Government 🏨 Hotels / Hospitals 🎥 Cinema halls ☕️ 9:30 – 10:00 AM 🥣 Breakfast 🍽 Light food, no heavy discussion 🕙 10:00 – 10:45 AM 📘 CHAPTER 10 – AUDIT OF BANKS 🏦 RBI & audit approach 📉 Advances & classification 🚨 Fraud reporting 📦 Provisions 🕥 10:45 – 11:30 AM 📙 CHAPTER 11 – ETHICS AND TERMS OF AUDIT ENGAGEMENTS ⚖️ Principle vs rule-based 🌟 Fundamental principles ⚠️ Threats & safeguards 🛡 SQC 1 📘 SA 220

🔰 DAY 2 – HIGH-WEIGHTAGE SA DAY

🕖 7:00 – 7:45 AM 📘 SA 320 – MATERIALITY IN PLANNING AND PERFORMING AN AUDIT 📐 Concept of materiality 📊 Benchmarks 🔁 Performance materiality 🕢 7:45 – 8:30 AM 📕 CHAPTER 3 – AUTOMATED ENVIRONMENT & IT CONTROLS 💻 Automated environment – key features ⚡️ IT-related risks 🧠 General IT controls vs application controls 🛠 Testing methods 🕣 8:30 – 9:15 AM 📘 SA 500 – AUDIT EVIDENCE 📂 Meaning & types ⚖️ Sufficiency & appropriateness 🔐 Reliability 🕘 9:15 – 10:00 AM 📘 SA 501 – AUDIT EVIDENCE (SPECIFIC CONSIDERATIONS) 📦 Physical inventory attendance 🧾 Inventory with third party 📊 Segment information ☕️ 10:00 – 10:30 AM 🥣 Breakfast 🕥 10:30 – 11:30 AM 📘 SA 505 – EXTERNAL CONFIRMATIONS 📨 Designing confirmation requests 🚫 Management refusal ✅ Positive confirmations 🕦 11:30 AM – 12:30 PM 📘 SA 530 – AUDIT SAMPLING 📈 Statistical sampling 📊 Stratification 📐 Sample size factors 🧪 Selection methods 🕧 12:30 – 1:30 PM 📘 SA 550 – RELATED PARTIES 🧠 Control & significant influence 🔍 Verification of RPTs 🍽 1:30 – 2:30 PM 🍱 Lunch 🕝 2:30 – 3:15 PM 📘 SA 610 – USING THE WORK OF INTERNAL AUDIT 🎯 Objectives of external auditor 🔄 Reliance on internal audit ⚠️ Circumstances of less reliance 🕞 3:15 – 4:30 PM 📗 CHAPTER 5 – AUDIT OF ITEMS OF FINANCIAL STATEMENTS 📄 Balance sheet captions 💰 Borrowings 📦 Trade receivables & inventories 🏗 PPE 💵 Cash & equivalents 🕟 4:30 – 5:30 PM 📗 CHAPTER 5 – CONTINUED 📉 Trade payables 📊 P&L captions ➕ Other income 👨‍💼 Employee benefits 🧮 Depreciation 🕠 5:30 – 5:45 PM 🚶‍♂️ Break 🕕 5:45 – 6:30 PM 📙 CHAPTER 6 – AUDIT DOCUMENTATION 📁 Purpose 🧾 Form & content 📌 Completion memorandum 🕡 6:30 – 7:15 PM 📕 SA 570 – GOING CONCERN ⚠️ Events casting doubt 🔍 Audit procedures 📄 Reporting impact 🕢 7:15 – 8:00 PM 📕 SA 450 – EVALUATION OF MISSTATEMENTS 🧮 Accumulation 🗣 Communication ✍️ Correction 🍽 8:30 – 9:30 PM 🍛 Dinner 🕤 9:30 – 10:15 PM 📕 SA 580 – WRITTEN REPRESENTATIONS ✍️ Management representations 📄 Other written representations 🕥 10:15 – 11:00 PM 📕 SA 260 & SA 265 – COMMUNICATION 🏛 TCWG communication ⚠️ Internal control deficiencies 🕦 11:00 – 11:59 PM 📕 CHAPTER 7 – COMPLETION AND REVIEW (INTEGRATION) 🔄 Linking SAs 📑 Reporting perspective

🔰 DAY 1 – FOUNDATION & RISK BASE

🕖 7:00 – 8:30 PM 📘 CHAPTER 1 – NATURE, OBJECTIVE AND SCOPE OF AUDIT 🎯 Objective of audit 🔍 Scope of audit ⭐️ Benefits of audit 👤 Qualities of auditor 🛡 Engagement & quality control standards 🍽 8:30 – 9:30 PM 🍛 Dinner 🕤 9:30 – 10:30 PM 📗 CHAPTER 2 – AUDIT STRATEGY, AUDIT PLANNING AND AUDIT PROGRAMME 📌 Benefits of audit planning 🔄 Planning as a continuous process 🗺 Overall audit strategy 📋 Benefits of audit strategy 📝 Documentation of audit plan 🛠 Construction of audit programme ⚖️ Advantages & disadvantages 🕥 10:30 – 11:15 PM ⏱️ 📕 SA 330 – AUDITOR’S RESPONSES TO ASSESSED RISKS 🎯 Objective of SA 330 🧪 Nature, timing & extent of audit procedures 🔍 Tests of controls vs substantive procedures 🕦 11:15 – 11:59 PM 📕 CHAPTER 3 – RISK ASSESSMENT AND INTERNAL CONTROL (CORE THEORY) ⚠️ Audit risk 🚫 Limitations of internal control 🧩 Components of internal control 📊 Benchmarks in materiality

📘 CA INTERMEDIATE – PAPER 5: AUDTING AND ETHICS (AUDIT) 🗓 10 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 40+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) ✔️ Audit Evidence ✔️ Risk Assessment & Internal Control ✔️ Ethics & Terms of Audit Engagement ✔️ Audit of items of Financial Statements ✔️ Completion & Review

🔰 DAY 3 - EXAM DAY

🕖 7:00 – 8:15 AM 📘 UNIT & BATCH COSTING 📖 Meaning & applicability 🎯 Cost unit 🏢 Cost centre 📦 Batch costing concept 📐 Economic Batch Quantity (EBQ) 🏭 Industry applicability 🕣 8:15 – 9:30 AM 📘 FORMULA & STRUCTURE RECALL 🧮 Marginal costing formulas 📐 Standard costing variance structure 📊 Budget types & differences 🧾 Cost sheet flow 🕤 9:30 – 10:00 AM ☕️ Breakfast 🍽 Light food, no heavy discussion 🕘 10:00 – 11:30 AM 📘 HIGH SCORING THEORY 🔍 ABC vs Traditional costing 🚚 Service costing cost units 🏭 Overheads methods 📦 Joint product apportionment 🕦 10:30 – 12:30 AM 📘 QUICK GLANCE CHAPTERS 📘 Introduction 📘 Cost Accounting System 👷 Employee Cost key points 🪵 Material Cost key points

🔰 DAY 2 - HIGH WEIGHTAGE DOMINATION

🕖 7:00 – 9:00 AM 📘 MATERIAL COST 🪵 Types of materials 🛒 Procurement & storage procedure 📊 EOQ & stock levels 🧮 FIFO, LIFO, Weighted Average ♻️ Normal & abnormal losses 🗑 Scrap, spoilage & wastage 🕘 9:00 – 10:00 AM 📘 EMPLOYEE COST 👷 Direct vs indirect labour ⏱️ Time keeping & time booking 💰 Remuneration systems 🎯 Incentive plans ⌛️ Idle time & overtime 🔄 Labour turnover ☕️ 10:00 – 10:30 AM 🥣 Breakfast 🕥 10:30 AM – 1:30 PM 📘 MARGINAL COSTING ⚖️ Marginal vs absorption costing ➕ Contribution 📊 P/V ratio 📉 Break-even point 🛡 Margin of safety 🚧 Limiting factor 🛠 Make or buy decisions 🍽 1:30 – 2:30 PM 🍱 Lunch 🕝 2:30 – 4:30 PM 📘 STANDARD COSTING 📖 Meaning & objectives 📏 Types of standards 📉 Material variances 👷 Labour variances 🏭 Overhead variances 📈 Sales variances 🕟 4:30 – 5:30 PM 📘 BUDGET & BUDGETARY CONTROL 📖 Meaning & objectives 📊 Types of budgets 📉 Fixed budget 📈 Flexible budget 🏢 Functional budgets 💰 Cash budget 🎯 Zero based budgeting ⏳ 5:30 – 5:45 PM 🚶‍♂️ Break 🕠 5:45 – 7:15 PM 📘 ACTIVITY BASED COSTING (ABC) ⚠️ Limitations of traditional costing ✨ Meaning & features of ABC 🧠 Cost drivers 🗂 Cost pools 🪜 Steps in ABC ✅ Advantages ❌ Limitations 🕢 7:15 – 8:30 PM 📘 SERVICE COSTING 📖 Meaning & applicability 🎯 Cost unit in service industry 🚚 Transport 🏨 Hotel 🏫 School 🏥 Hospital 🛣 Toll Road 💰 Loan 🍽 8:30 – 9:30 PM 🍛 Dinner 🕤 9:30 – 10:30 PM 📘 OVERHEADS 🏭 Classification of overheads 🧩 Allocation & apportionment 🔁 Re-apportionment 📌 Absorption 📉 Under absorption 📈 Over absorption 🕥 10:30 – 11:15 PM 📘 JOB COSTING 📖 Meaning & features 🧾 Job cost sheet 🧮 Direct costs 🏭 Indirect costs 🔄 Work-in-progress 🏗 Contract costing (overview) 🕚 11:15 – 11:59 PM 📘 PROCESS & OPERATING COSTING + JOINT & BY PRODUCTS 📉 Normal loss 📈 Abnormal loss 📊 Process accounts 🔁 Inter-process profit ✂️ Point of separation 📦 Joint & by-products

🔰 DAY 1 - LOCK-IN MODE

🕖 7:00 – 8:30 PM 📘 COST SHEET 📖 Meaning & objectives 🧱 Elements of cost – DM, DL, OH 📐 Prime Cost, Factory Cost, Cost of Production 📦 Cost of Goods Sold & Cost of Sales ⚠️ Normal loss & abnormal items 🧾 Cost sheet formats 🍽 8:30 – 9:30 PM 🍛 Dinner 🕤 9:30 – 10:30 PM 📘 COST ACCOUNTING SYSTEM 📖 Meaning & objectives 📂 Cost accounting records 📚 Cost ledger & control accounts 🔄 Reconciliation (Cost vs Financial) 🕥 10:30 – 11:59 PM 📘 INTRODUCTION TO COST ACCOUNTING 📖 Meaning of cost accounting 🎯 Objectives 🔍 Cost vs Management accounting ✅ Advantages ❌ Limitations ⚙️ Installation of costing system

📘 CA INTERMEDIATE – PAPER 4: COST AND MANAGEMENT ACCOUNTING 🗓 8 SEPTEMBER, 2026 | 🕐 2:00 PM

🎯 Target: 40+ marks from DESCRIPTIVE section ⏰ Study Window: 7:00 AM – 11:30 PM (Max. 11:59PM) ⏸️ FIXED MEAL & BREAK STRUCTURE ☕️ Breakfast ➝ 10:00 – 10:30 AM 🍽 Lunch ➝ 1:30 – 2:30 PM 🍽 Dinner ➝ 8:30 – 9:30 PM 🔥 BIG CHAPTERS (HIGH WEIGHTAGE) ✔️ Marginal Costing ✔️ Budget and Budgetary Costing ✔️ Activity Based Costing ✔️ Service Costing ✔️ Standard Costing ✔️ Cost Sheet PS: This is applicable exclusively for CA Intermediate Both Groups candidates appearing in the September 2026 attempt.

🔰 DAY 4 – EXAM DAY 🗓 08 SEPTEMBER, 2026

🕖 7:00 – 7:40 AM 📘 Marginal Costing (High Scoring First) 🧮 Contribution formula 📊 P/V Ratio ⚖️ Break-even point 🛡 Margin of Safety 🚧 Limiting factor logic 🛠 Make or Buy / Shut Down decisions 🕢 7:40 – 8:20 AM 📘 Standard Costing 📏 Types of standards 📉 Material cost variances 👷 Labour cost variances 🏭 Overhead variances 📈 Sales variances (basic flow) 🕣 8:20 – 9:00 AM 📘 Budget & Budgetary Control 📊 Types of budgets 📉 Fixed vs Flexible 🏢 Functional budgets 💰 Cash budget methods 🎯 Zero Based Budgeting 🕘 9:00 – 9:30 AM 📘 Cost Sheet 🧱 Elements of cost 📐 Prime cost → Factory cost → Cost of production 📦 Cost of sales format ⚠️ Treatment of special items ☕️ 9:30 – 9:50 AM 🥣 Breakfast 🍽 Light food, no heavy discussion 🕙 9:50 – 10:20 AM 📘 ACTIVITY BASED COSTING (ABC) 🧠 Cost drivers 🗂 Cost pools 🪜 Steps in ABC 🔍 ABC vs Traditional costing 🕥 10:20 – 10:45 AM 📘 SERVICE COSTING 🚚 Transport 🏨 Hotel 🏫 School 🏥 Hospital 🛣 Toll Road 💰 Loan 🕥 10:45 – 11:15 AM 📘 OVERHEADS + LABOUR + MATERIAL (QUICK GO THROUGH) 🏭 Allocation & apportionment 🔁 Re-apportionment 📌 Under / Over absorption 👷 Labour turnover 📦 Inventory control (EOQ, stock levels) 🕚 11:15 – 11:45 AM 📘 PROCESS + JOINT PRODUCTS 📉 Normal & abnormal loss 📊 Process account flow ✂️ Point of separation 📦 Joint vs By-products 🕦 11:45 – 12:30 PM 📘 Remaining Short Chapters 📘 Introduction 📘 Cost Accounting System 📘 Job / Unit / Batch Costing (only logic recall)

🔰 DAY 3 – MARKS EXTRACTION MODE 🗓 07 SEPTEMBER, 2026

🕖 7:00 – 10:00 AM 📘 MARGINAL COSTING 📘 Marginal vs absorption costing ➕ Contribution concept 📊 P V ratio ⚖️ Break even point 🛡 Margin of safety 🚧 Limiting factor 🛠 Make or buy decisions ☕️ 10:00 – 10:30 AM 🥣 Breakfast 🕥 10:30 AM – 1:30 PM 📘 STANDARD COSTING 📘 Meaning & objectives 📏 Types of standards 📉 Material cost variances 👷 Labour cost variances 🏭 Overhead variances 📈 Sales variances 🍽 1:30 – 2:30 PM 🍱 Lunch 🕝 2:30 – 5:30 PM 📘 BUDGET & BUDGETARY CONTROL 📘 Meaning & objectives 📊 Types of budgets 📉 Fixed budget 📈 Flexible budget 🏢 Functional budgets 💰 Cash budget – methods 🎯 Zero based budgeting 🕠 5:30 – 8:30 PM 📘 SERVICE COSTING 📘 Meaning & applicability 🎯 Cost unit in service industry 🚚 Transport 🏨 Hotel 🏫 School 🏥 Hospital 🛣 Toll Road Tax 💰 Loan 🍽 8:30 – 9:30 PM 🍛 Dinner 🕤 9:30 – 11:30 PM 📘 INTRODUCTION TO COST ACCOUNTING 📘 Meaning of cost accounting 🎯 Objectives 🔍 Cost vs management accounting ✅ Advantages ❌ Limitations ⚙️ Installation of costing system

🔰 DAY 2 – APPLICATION & METHODS MODE 🗓 06 SEPTMBER, 2026

🕖 7:00 – 10:00 AM 📘 ACTIVITY BASED COSTING (ABC) ⚠️ Limitations of traditional costing 📘 Meaning of ABC ✨ Features of ABC 🧠 Cost drivers 🗂 Cost pools 🪜 Steps in ABC ✅ Advantages ❌ Limitations 🔍 ABC vs Traditional costing ☕️ 10:00 – 10:30 AM 🥣 Breakfast 🕥 10:30 AM – 1:30 PM 📘 UNIT & BATCH COSTING 📘 Meaning & applicability 🎯 Cost unit 🏢 Cost centre 📦 Batch costing concept 📉 Economic batch quantity 🏭 Industry applicability 🍽 1:30 – 2:30 PM 🍱 Lunch 🕝 2:30 – 5:30 PM 📘 JOB COSTING 📘 Meaning & features 🧾 Job cost sheet 🧮 Direct cost treatment 🏭 Indirect cost treatment 🔄 Work-in-progress 🏗 Contract costing – overview ⏳ 5:30 – 5:45 PM 🚶‍♂️ Break 🕠 5:45 – 8:30 PM 📘 PROCESS & OPERATING COSTING 📘 Meaning & features 📉 Normal loss 📈 Abnormal loss 📊 Process accounts 🔁 Inter-process profit 🔍 Process vs operation costing 🍽 8:30 – 9:30 PM 🍛 Dinner 🕤 9:30 – 11:30 PM 📘 JOINT PRODUCTS & BY PRODUCTS 📘 Joint products meaning 📦 By-products meaning ✂️ Point of separation 📊 Apportionment of joint cost 🔄 Treatment of by-products