#### **Study Material - Intermediate Course - Paper-4: Cost and Management Accounting - New Scheme of Education and Training**
#### **(Applicable for May 2025 Exam)**
- MODULE 1
- [Chapter 1: Introduction to Cost and Management Accounting](https://drive.google.com/file/d/1RGdnFyijHPALXNOqIQKLC12rvWzDOXWE/view?usp=sharing)
- [Chapter 2: Material Cost](https://drive.google.com/file/d/1CiBG0GqUcCAGs3Unw3Pq8_RuTYW9jwts/view?usp=sharing)
- [Chapter 3: Employee Cost and Direct Expenses](https://drive.google.com/file/d/14xLezSP7RWlvrbj8LqwQnocN9x7JwNdL/view?usp=sharing)
- [Chapter 4: Overheads – Absorption Costing Method](https://drive.google.com/file/d/1nTIOli0FnHG3fQ1NGXU61GTx56iU1nRm/view?usp=sharing)
- [Chapter 5: Activity Based Costing](https://drive.google.com/file/d/1aw4FWUYMLMLh-RCwQhXxW1AlWUWhYccT/view?usp=sharing)
- [Chapter 6: Cost Sheet](https://drive.google.com/file/d/1a8MZijJJk54Df8KiuJU7EJxGRHue_sTS/view?usp=sharing)
- [Chapter 7: Cost Accounting Systems](https://drive.google.com/file/d/1I-drc2OfP92uBRKd7Bfuk7Afpd21-QAr/view?usp=sharing)
- MODULE 2
- [Chapter 8: Unit & Batch Costing](https://drive.google.com/file/d/1rEefjgEd8-47ZCPw3rwT8A5vwOVtbLp4/view?usp=sharing)
- [Chapter 9: Job Costing](https://drive.google.com/file/d/1Psz8o4DVvlsAGzcJplRo4QRj7zJRv5xm/view?usp=sharing)
- [Chapter 10: Process & Operation Costing](https://drive.google.com/file/d/1J-NlyJwADhzUObNzbXNAFu0drcnxNj35/view?usp=sharing)
- [Chapter 11: Joint Products and By Products](https://drive.google.com/file/d/18x9Df8En8bPkit42QGNhTD68PCKLyPp6/view?usp=sharing)
- [Chapter 12: Service Costing](https://drive.google.com/file/d/105zbmngNHsWU69gamb7G5Z4NLooQcADW/view?usp=sharing)
- [Chapter 13: Standard Costing](https://drive.google.com/file/d/1al5B4-1-XhOVVPmH9GUOiM4MEqQAVhLR/view?usp=sharing)
- [Chapter 14: Marginal Costing](https://drive.google.com/file/d/10qNFvo5bd_9LPijH1wJqZs84T-roAsSr/view?usp=sharing)
- [Chapter 15: Budgets and Budgetary Control](https://drive.google.com/file/d/1BIHnhbCc06jbHPvt4ordNZsEGt1xGDtJ/view?usp=sharing)