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Professor Anuj Jalota

CA INTER – COSTING – 15 Edition – Regular Course

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About the Product

This is 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 Average 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 learnt 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. 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 number of 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 COST SHEET (Chapter 6) and so many chapters like Material costing (Chapter 2), Labour Costing (Chapter 3), Process Accounts, Absorption Costing, Overheads etc address each part of 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 of will be felt in all chapters. This courseware consists of problems which 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 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 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.

2Material Costing
3Labour costing
4Overheads – Absorption Costing
5Activity Based Costing
6Cost Sheet
7Cost Accounting System
8Unit & Batch Costing
9Job & Contract Costing
10Process / Operation Costing
11Joint & By Products
12Service Sector 
13Standard Costing
14Marginal Costing / CVP analysis
15Budgetary control
17.2Extra Practice – Material Costing
17.4Extra Practice – Labour costing
17.6Extra Practice – Overheads – Costing
17.13Extra Practice – Activity Based Costing
17.14Extra Practice – Cost Sheet
17.17Extra Practice – Cost Accounting System
17.22Extra Practice – Job & Contract Costing
17.24Extra Practice  – Process Costing
17.28Extra Practice – Joint & By Products
17.30Extra Practice – Service Sector 
17.34Extra Practice – Standard Costing
17.35Extra Practice – / CVP analysis
17.39Extra 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 kind 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

Yes it Does

We have covered everything in the book. Apart from classwork questions, we have included homework sections in the book itself.


Book will reach by courier although we have included a encryoted PDF version of the book

message on 8080324444

Please check index tab below

Not under ANY circumstances

students will be informed via youtube and telegram channel

No only on a windows Desktop

Lectures will only work on laptop where it was installed the first time

  • Course:
  • Course Type:
    Regular Course
  • Attempt:
    Nov 2021
    May 2022
    Nov 2022
  • Number of Total Hours:
  • Number of Lectures:
  • Validity:
    6 Months
  • Number of Views:
  • Subjects:
    Paper 3 - Cost and Management Accounting
  • Language:
    English / Hindi
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