CA Intermediate · Group II
CA Intermediate Jan 2027 – Cost and Management Accounting Mock Test Series
3 full-syllabus mock tests for CA Intermediate Cost and Management Accounting, for the January 2027 attempt.
- Checked copy within 24 hours
- Checked question by question against the official solution
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What’s inside · 3 papers
3 papers
Cost and Management Accounting 3 papers
Cost and Management Accounting – Mock Test 1Preview
Cost and Management Accounting – Mock Test 2
Cost and Management Accounting – Mock Test 3
What you get
- 3 full-syllabus mock tests for Cost and Management Accounting
- Copy checked within 24 hours with ICAI-style step-wise marks
- Reason given for every mark cut, with the correct line to write
- New papers every attempt, set at the real ICAI exam standard
- Every amendment applicable for January 2027 tested
- Personalised study schedule till your exam
- Mentorship whenever you’re stuck, through a ticket or a message
1 checked submission per paper. The official solution is open as soon as you buy.
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- CA Intermediate Jan 2027 Group I – Full Syllabus Mock Test Series₹143 per subject, ₹429 in total, was ₹349 per subject, 59% off.
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Read the refund policyA CA Inter Cost and Management Accounting mock test for Jan 2027 should do what Paper 4 does: two long case scenarios where every MCQ needs its own working, then five 14-mark problems full of adjustments (overtime premium, idle time, rounding rules) to finish in three hours. This one is a full 100-mark Paper 4 on ICAI's current pattern, set on the study material that applies to January 2027. You write it by hand in one sitting, scan your answer sheet and upload one PDF. Your checked copy comes back within 24 hours, with ICAI-style step-wise marks for every question and the reason for every mark cut.
How the whole test series works is on the CA Inter test series page. This page is only about Paper 4; Cost, Audit and FM-SM together are on the CA Inter Group 2 test series page.
CA Inter Costing paper pattern
From ICAI's Paper 4 of September 2026 (PDF) (opens in a new tab) and the papers before it:
| Paper 4: Cost and Management Accounting | |
|---|---|
| Marks and time | 100 marks, 3 hours, one booklet |
| Part I | 15 MCQs of 2 marks each (30 marks): two case scenarios of 5 MCQs each, then 5 independent MCQs |
| Part II | 70 marks: Question 1 compulsory, then any four of the other five, so 14 marks each |
| Internal choice | Only one: an OR on Question 6(c), in each of the last three papers |
| Negative marking | None |
Most MCQ options are four close numbers, each one a common slip, so a guess rarely works: you have to compute. Group II is on 8, 10 and 12 January 2027, each paper from 2 to 5 PM (ICAI schedule, PDF (opens in a new tab)); ICAI has not yet announced which paper falls on which date. All six papers side by side are in the CA Inter exam pattern guide.
What applies to CA Inter Costing in Jan 2027
ICAI's study material notice for January 2027 (PDF) (opens in a new tab) sets the July 2024 edition (Reprint August 2025) for Paper 4. ICAI has also published a July 2026 edition with the same 15 chapters, but it is for May 2027 onwards.
- No amendments and no cut-off date. ICAI issues amendments only for Paper 2 and statutory updates only for Paper 3; Costing has neither.
- RTP and MTP for January 2027: ICAI's Paper 4 RTP (PDF) (opens in a new tab) is out on boslive.icai.org, and the Paper 4 MTPs are on Wednesday 25 November (Series I) and Wednesday 9 December 2026 (Series II), 10 AM to 1 PM (ICAI announcement, PDF (opens in a new tab)). Every paper's MTP date is in the CA Inter MTP Jan 2027 schedule.
- Stick to the study material's methods. Its incentive plans are time rate, straight piece rate, Halsey, Rowan and group bonus; Taylor's and Merrick's differential piece rates are not in the current material.
The editions for every paper are in CA Inter study material for January 2027.
CA Inter Costing: where the marks sit
ICAI does not publish a mark-wise split for Paper 4. In the September 2026, May 2026 and January 2026 papers and the September 2026 RTP, these came up most:
| Area | Typical marks |
|---|---|
| Cost sheet and treatment of items | 7 to 9 |
| Standard costing (material, labour, mix and yield variances) | 6 to 9 |
| Budgets and budgetary control | 7 to 9 |
| Activity based costing | Up to 10, or a full MCQ case |
| Service costing | 6 to 8 |
| Reconciliation of cost and financial profit | 4 to 7 |
| Joint and by-products | 5 to 8 |
| Process costing | About 5, often in a case |
| Employee cost, overheads, materials, marginal costing | MCQs and parts of almost any Part II question |
| Theory (classification, cost control, short notes) | Question 6 only: 5 + 5 + 4 with an OR |
So most of the paper is computation; written theory sits in Question 6. Chapter-wise revision order is in the CA Inter revision planner for Jan 2027.
Where students lose marks in CA Inter Costing
Costing questions are long and every line carries a condition. Watch for these in every question:
- Rounding rules. "Round off to the next rupee" or "two decimal places" is printed in the question; ignore it and the figure no longer matches.
- Hidden conditions. Productivity below 100%, down-time, overtime premium after set hours, buses off the road for a month: miss one and every figure after it is wrong.
- Variance direction. Each variance must be marked Favourable (F) or Adverse (A).
- Format. A cost sheet in the study material's order, or a reconciliation in the order of adjustments given, as the question asks.
- "Relevant figures only." When the question says a full statement is not needed, write only the figures asked; a full statement uses time you need elsewhere.
- MCQ chains. A later case MCQ often uses an earlier answer, so one slip can cost two.
A mock catches these only if every step is checked. How step marks work is in our step marking guide.
How to use a CA Inter Costing mock
Timing plan for 3 hours. Give the 15 MCQs about 45 minutes: read each case's questions before its data, and write rough working beside each MCQ. That leaves about 25 minutes per descriptive question. Keep Question 6 (theory) for last if you choose it, and keep 10 minutes to check the MCQ answers.
When to write it. Once you have revised all 15 chapters and can do each standard computation without notes. Write it from 2 PM, by hand, with the calculator you will take into the hall, and leave a day after each mock to go through the checked copy. The full dated calendar is in the CA Inter mock test plan for Jan 2027. Solve ICAI's own RTP, MTPs and past papers too; they are on our CA Inter free resources page.
Keep an error log: one line per mark lost, tagged by chapter and reason (concept, missed condition, rounding, format).
Frequently asked questions
Is there negative marking in CA Inter Costing?
No. There is no negative marking for a wrong answer, so attempt all 15 MCQs.
Which study material applies to CA Inter Costing for Jan 2027?
The July 2024 edition (Reprint August 2025), as per ICAI's notice. The July 2026 edition is for May 2027 onwards.
Are there amendments for CA Inter Cost for Jan 2027?
No. ICAI's amendment and statutory update pages list nothing for Paper 4.
Is theory asked in CA Inter Costing?
Yes, mainly in Question 6: short explanations, treatments and distinctions worth 5 + 5 + 4 marks, with an OR on the last part. A few MCQs may test statements rather than figures.
Cost and Management Accounting guides
CA Inter Jan 2027 costing important questions: 6 repeats
CA Inter costing important questions for Jan 2027: 10 types from ICAI's last 4 Paper 4s, where each sat, 6 repeats, the theory list and 2 worked answers.
· 12 min read
CA Inter costing mock test papers Jan 2027: 5 formula traps
CA Inter costing mock test papers for Jan 2027: how Paper 4 splits numericals and theory, 5 traps ICAI's examiners flagged and a worked variance check.
· 12 min read
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