CMA Inter Chapter-wise Weightage: What Six Past Papers Asked

CMA Inter chapter wise weightage looks different once you count the marks ICMAI actually printed. We counted every mark in the last six Syllabus 2022 papers, December 2023 to June 2026, for Paper 5, Paper 6 and Paper 8. In Cost Accounting, the elements of cost (material, labour, overheads and the cost sheet) took 26% of the marks against a 15% syllabus weight. Methods of costing took 23% against 30%. In Business Laws and Ethics, the Indian Contract Act alone took 18%.

Use ICMAI's percentages to decide what to read. Use the past-paper count to decide what to practise writing.

TL;DR

• Paper 8: Section A (introduction, elements of cost, CAS, cost book keeping) got 48% of printed marks. The syllabus says 40%.
• Paper 5: Business Laws got 38% against 30%, and the Companies Act got 35% against 40%.
• Paper 6: four of six sections sit within 2 points of the syllabus. Lease, branch, insurance claims and hire purchase got 19% against 15%.

What is the official CMA Inter chapter wise weightage, and why count past papers?

ICMAI gives weightage by section in its Syllabus 2022 curriculum, and for Paper 8 the study material puts a weight on each module. These figures show how ICMAI expects you to split study time. They are not a promise of marks.

Each paper also has choice: you answer Question 1 and any five of the next seven. So a topic's printed marks can run well above or below its syllabus share, which is why we counted what was set. Our CMA Inter syllabus guide lists the topics; this post deals only with marks.

The official weightage is ICMAI's study plan. Past-paper marks are a separate measure, and the two don't always agree.

How did we count the marks?

We took the six Intermediate papers ICMAI set under Syllabus 2022 from December 2023 to June 2026. Each prints 128 marks: 15 compulsory MCQs of 2 marks, then seven 14-mark questions, of which you answer five.

Every MCQ and question part went to one module or section by its main topic. Where a part could fit two, we picked one and noted it. The papers are scanned, so we read them page by page.

That gives 768 printed marks per subject over six papers, each mark counted once.

What did CMA Inter Cost Accounting (Paper 8) actually ask?

ICMAI's weight for each Paper 8 module, next to the marks we counted:

• Introduction to Cost Accounting: syllabus 5%, asked 40 marks (5.2%).
• Cost Ascertainment, Elements of Cost: syllabus 15%, asked 200 marks (26.0%).
• Cost Accounting Standards: syllabus 10%, asked 78 marks (10.2%).
• Cost Book Keeping: syllabus 10%, asked 54 marks (7.0%).
• Methods of Costing: syllabus 30%, asked 180 marks (23.4%).
• Cost Accounting Techniques: syllabus 30%, asked 216 marks (28.1%).

Source: ICMAI Intermediate Paper 8 question papers, December 2023 to June 2026 (6 papers, 768 printed marks), marks counted by Gradehunt. Module weights from ICMAI's Paper 8 study material.

The gap sits in elements of cost. Questions 2 and 3 had three 7-mark parts on it in all six papers, and Question 8 added a 5-mark theory part. With the MCQs, that came to 30 to 40 marks a paper on a module weighted at 15%.

Which Cost Accounting questions appeared in all six papers?

• A contract account, 7 marks.
• A cost sheet or a cost and profit statement, 7 marks.
• An overheads sum: distribution, absorption, machine hour rate or capacity.
• Material or labour variances, 7 marks (labour in four papers, material in two).
• Marginal costing worth 14 marks, as one question or two parts.
• A budget: production, cash or flexible.
• Integrated accounts entries or a reconciliation of cost and financial profit.
• A 7-mark question on Cost Accounting Standards.

Operating costing (a hospital, hotels, a bus, a truck) came in five papers, process accounts in four and joint products in two. You can check the pattern in the June 2026 paper. Our post on Cost Accounting answer presentation shows how to set out these sums.

In Paper 8, elements of cost gave 26% of the printed marks against a 15% weight, while methods of costing gave 23% against 30%.

Which Business Laws and Ethics chapters carry the most marks?

• Section A, Business Laws: syllabus 30%, asked 290 marks (37.8%).
• Section B, Industrial Laws: syllabus 15%, asked 104 marks (13.5%).
• Section C, Corporate Laws: syllabus 40%, asked 270 marks (35.2%).
• Section D, Business Ethics: syllabus 15%, asked 104 marks (13.5%).

Source: ICMAI Intermediate Paper 5 question papers, December 2023 to June 2026 (6 papers, 768 printed marks), marks counted by Gradehunt. Section weights from ICMAI's Syllabus 2022 curriculum.

Inside Section A, the Indian Contract Act took 137 of the 768 marks (17.8%) against a module weight of 10%. That is more than Sale of Goods, Negotiable Instruments, Partnership and LLP together (133).

Did the Paper 5 layout change between terms?

Not in these six papers. Question 2 was the Contract Act, 14 marks. Question 3 paired two of Partnership, Sale of Goods, Negotiable Instruments and LLP. Question 4 was industrial laws, Questions 5 and 6 the Companies Act, and Question 7 ethics. Question 8 had one Contract Act or cheque part and one Companies Act part.

Do ICMAI Business Laws questions repeat?

Some did. The June 2025 bailment case in Question 8(a) used the December 2023 facts, with energy drinks in place of cotton bales. The June 2024 question on what the auditor's report must state came back word for word in June 2026. Six papers can't predict the next one, but it is a reason to work through the ICMAI question papers with suggested answers.

Business Laws gave 38% of Paper 5 marks against a 30% weight, and the Contract Act alone gave 18%.

Does Financial Accounting (Paper 6) follow its syllabus weightage?

• Section A, Accounting Fundamentals: syllabus 15%, asked 129 marks (16.8%).
• Section B, Bills, Consignment and Joint Venture: syllabus 10%, asked 74 marks (9.6%).
• Section C, Preparation of Financial Statements: syllabus 20%, asked 148 marks (19.3%).
• Section D, Partnership Accounts: syllabus 20%, asked 128 marks (16.7%).
• Section E, Lease, Branch, Departmental, Insurance Claims and Hire Purchase: syllabus 15%, asked 148 marks (19.3%).
• Section F, Accounting Standards: syllabus 20%, asked 141 marks (18.4%).

Source: ICMAI Intermediate Paper 6 question papers, December 2023 to June 2026 (6 papers, 768 printed marks), marks counted by Gradehunt. Section weights from ICMAI's Syllabus 2022 curriculum.

Mostly, yes. Section E is the exception. A branch account and an insurance claim appeared in all six papers, and hire purchase or a lease took another 7-mark part: 21 written marks a paper. Partnership had one 14-mark question and a 4-mark part each time, which keeps it below 20%. Accounting Standards had a 14-mark question in all six papers, with AS 10 in the written part of five.

Paper 6 marks follow the syllabus closely, with Section E about 4 points above its weight and Partnership about 3 below.

How should you use these numbers for December 2026?

ICMAI's timetable puts the December 2026 Intermediate papers from 10 to 17 December, 2 pm to 5 pm. Business Laws and Ethics is on 10 December, Financial Accounting on 12 December and Cost Accounting on 16 December. Our 45-day CMA study plan has the calendar; here is how I would use the counts.

1. Cover every module once. The 30 MCQ marks are compulsory and spread across the syllabus.
2. In Cost Accounting, practise the cost sheet, overheads, wages and inventory sums until each 7-mark part takes you about 12 minutes.
3. In Business Laws, state the provision first in Contract Act and Companies Act answers, then apply it to the facts. Together they took 53% of the marks set.
4. In Financial Accounting, keep branch accounts and insurance claims ready next to partnership.

Two cautions: the counts include optional questions, and six papers is a small sample. In the copies I check, lost marks more often come from missing workings than from a skipped chapter.

Plan your reading by the official weightage, and practise writing the areas past papers have loaded with marks.

If you want to test these patterns on paper before December, the Gradehunt CMA Inter test series has chapter tests and full mocks for Papers 5 to 12 of Syllabus 2022. You write by hand and upload, and ex-examiners return marks and remarks per question within 48 hours of upload. Your first paper is checked free.