CA Inter Group 2 All Subjects (CMA Auditing and FM SM) Cracker By Ravi Chhawchharia, Yash Doctor, Pankaj Garg, Rakesh Rathi, Vivek Panwar Sep 26

CA Inter Cracker CMA Auditing and FM SM Sep 26

CA Inter Cracker CMA Auditing and FM SM Sep 26

Description

The Present Publication is the June 2026 Edition, authored by CA. Ravi Chhawchharia, CA. Yash Doctor, CA. Pankaj Garg, CA. Rakesh Rati & CA. Vivek Panwar, with the following noteworthy features:

• Common
  • [Solved Past-Exam Questions to May 2026] Each title integrates solved past-attempt questions up to and including the May 2026 exam (Cost reaches back to early-2000s attempts for theory)
  • [Source-Tagged Questions] Every question carries its origin and weight—attempt & marks, or the ICAI Module/RTP/MTP—so each book is a verifiable record of what has been asked, not illustrative practice. (e.g., Auditing: [May 22 (3 Marks); MTP-April 23; RTP-Nov. 23]; Cost: [Sept. 2024, 5 Marks], [ICAI Module])
  • [Multiple Question Streams] Questions are drawn from past examinations, the ICAI Study Material (Module), and ICAI RTPs and MTPs
  • [Examiner-Style/Point-Wise Model Answers] Practical problems are worked examiner-style with working notes (Cost; Financial Management); theory answers are point-wise and end with a stated Conclusion to mirror ICAI’s marking style (Auditing & Ethics; theory throughout)
  • [Front-Matter Navigation Tables] Each title opens with a Chapter-wise Marks Distribution over recent attempts (Cost: 2023→May 2026; FM&SM: 2024→May 2026; Auditing: descriptive table May 24→May 26 and a separate MCQ table that totals 30 marks per attempt), so effort can be allocated by examination weightage
  • [Integrated Case Scenarios] They are built to ICAI’s current objective-assessment pattern
  • [Solved May 2026 Paper] The fully solved May 2026 paper, with suggested answers, is reproduced in every title
• Paper-specific
  • [Cost & Management Accounting]
    • Three front-matter tables (Chapter-wise Marks Distribution; Previous-Exams Trend Analysis classifying every question Practical/Theory with marks; Chapter-wise Comparison with the ICAI Study Material)
    • Computational chapters open with a Quick Review of formulae and inventory/costing rules
    • A dedicated Chapter 16 of ten integrated case scenarios, each anchoring five two-mark MCQs (10 marks per scenario), with the correct option and a complete worked solution for every MCQ (each scenario source-tagged, e.g. [Jan. 2025, 2 × 5 = 10 Marks])
  • [Auditing & Ethics]
    • Two-volume set on one identical 11-chapter spine
      • Vol 1 (Descriptive): A bank of 780+ numbered descriptive questions and case studies, point-wise answers, source-tagged, with a chapter-wise descriptive marks-distribution table
      • Vol 2 (Objective): A chapter-wise bank of individual MCQs (Part A, all 11 chapters, each closing with an Answer Key) plus 80+ integrated case scenarios (Part B, chapter-wise & a Miscellaneous Topics set), and an MCQ marks table that totals exactly 30 marks per attempt
  • [Financial Management & Strategic Management]
    • Three front-matter tables (Chapter-wise Marks Distribution; Previous-Exams Trend Analysis flagging Compulsory questions and Practical/Theory with marks; Chapter-wise Comparison with the ICAI Study Material)
    • Every chapter opens with a point-wise Summary (diagrams, decision rules, step-wise procedures and relevant formulae)
    • Includes a fully solved Model Test Paper plus four solved papers—May 2025, September 2025, January 2026 and May 2026—in ICAI’s current case-scenario-led format

The coverage of the COMBO is as follows:

• Paper 4 — Cost & Management Accounting (15 Subject Chapters, Objective Chapter & Solved Paper)
  • Foundations—cost concepts, cost classification, cost objects, and cost centres/units (Ch. 1)
  • Elements of cost & overheads—material, employee (labour) & direct expenses, overhead absorption, and Activity-Based Costing (Ch. 2–5)
  • Ascertainment & systems—cost sheet, integral/non-integral cost-accounting systems, and cost–financial reconciliation (Ch. 6–7)
  • Methods of costing—unit & batch, job & contract, process & operation, joint & by-product, and service costing (Ch. 8–12)
  • Control & decision-making—standard costing & variance analysis, marginal costing & CVP, and budgetary control (Ch. 13–15)
  • Objective assessment—integrated case-scenario MCQs & the fully solved May 2026 paper (Ch. 16)
• Paper 5 — Auditing & Ethics (11 Chapters, Mirrored Across Vol 1 Descriptive & Vol 2 Objective)
  • Audit fundamentals—nature, objective and scope of audit; audit vs. investigation; inherent limitations (Ch. 1)
  • Planning & risk—audit strategy, planning & audit programme; risk assessment and internal control (Ch. 2–3)
  • Evidence & verification—audit evidence; assertion-level audit of financial-statement items (Ch. 4–5)
  • Documentation, completion & reporting—audit documentation; completion & review; audit reports (Ch. 6–8)
  • Specialised audits—special features of audit of different types of entities; audit of banks (Ch. 9–10)
  • Ethics & engagement—fundamental principles, independence, and terms of audit engagements (Ch. 11)
  • Objective assessment—chapter-wise MCQs, 80+ integrated case scenarios (Vol 2) & the solved May 2026 paper (descriptive in Vol 1, objective in Vol 2)
• Paper 6 — Financial Management & Strategic Management (Section A: 9 Chapters · Section B: 5 Chapters · Practice Papers)
  • Financial Management (Section A · 50 Marks)
    • FM foundations & funding—scope/objectives of FM and the finance function; types and sources of financing (Ch. 1–2)
    • Analysis & cost of capital—ratio-based financial analysis & planning; cost of capital (Ch. 3–4)
    • Capital structure & leverage—capital-structure decisions & theories; operating, financial and combined leverage (Ch. 5–6)
    • Investment, dividend & working capital—capital budgeting, dividend decisions, and working-capital management (Ch. 7–9)
  • Strategic Management (Section B · 50 Marks)
    • Strategy foundations & analysis—introduction to strategic management; external- and internal-environment analysis (Ch. 10–12)
    • Choice & implementation—strategic choices; strategy implementation and evaluation (Ch. 13–14)
    • Practice papers: Model Test Paper & four solved papers—May 2025, September 2025, January 2026, May 2026