CA Namit Arora — CA Inter Costing Lectures | Best Faculty for Paper 4
CA Inter Paper 4 — Cost & Management Accounting — is a paper where most students either score very high or fail outright. There is almost no middle ground. The difference between scoring 45 and scoring 85 is not effort — it is how you have been taught to approach numerical problems. CA Namit Arora's Costing lectures are the reason why AIR 2, AIR 19, AIR 22 and dozens of top-50 national rankers prepared from the same source.
Cost & Management Accounting is a paper that rewards students who understand the logic behind every formula, not just those who memorise it. Namit sir's approach to Costing is built on three pillars — conceptual foundation, intensive problem practice, and structured working notes.
Every formula is derived from logic, not memorisation. Students understand why a variance formula works before they apply it. This is why they don't forget it in the exam hall.
Problems are solved in class — not left as homework. Students solve questions alongside Namit sir in real time, which means doubts are caught and corrected immediately.
Namit sir trains students to write proper working notes from Day 1 — the same format ICAI examiners expect. This is how students earn step marks even when the final answer is wrong.
| Chapter | Priority | Namit Sir's Approach | Typical Exam Marks |
|---|---|---|---|
| Standard Costing & Variance Analysis | 🔴 Must Do | All variances built from first principles — Material, Labour, Overhead (all 3 levels). 20+ problems solved in class. | 15–20 marks |
| Marginal Costing & CVP Analysis | 🔴 Must Do | BEP, P/V ratio, margin of safety, profit planning — comprehensive problem set with every variation tested. | 15–20 marks |
| Budgetary Control | 🔴 Must Do | Flexible budgets, cash budgets, production budgets, master budget. Full preparation problems with working notes. | 12–15 marks |
| Process Costing | 🟠 High | Normal loss, abnormal loss, equivalent units, joint & by-products. Covers all ICAI question patterns. | 10–15 marks |
| Activity Based Costing | 🟠 High | Cost drivers, cost pools, ABC vs traditional costing — both theory and numerical covered. | 8–12 marks |
| Job Costing / Batch Costing | 🟠 Medium | Foundation concepts — cost sheet structure, job card preparation, overhead absorption. | 8–10 marks |
| Marginal vs Absorption Costing | 🟠 Medium | Profit reconciliation statements — one of the most frequently tested short questions. | 6–10 marks |
| Operating / Service Costing | 🟢 Lower | Transport costing, hospital costing basics — covered at concept level with standard problems. | 5–8 marks |
Namit sir dedicates more time to Standard Costing than any other chapter — and rightly so. In most CA Inter attempts, Standard Costing alone carries 15–20 marks. Students who master all three levels of variances (Material, Labour, Overhead) with correct working notes can secure 15+ marks from this chapter alone. This is the single highest-return chapter in Paper 4.
"The approach with which you tackle the questions helped me a lot. Conceptual clarity is what makes the difference."
"Exemption to pakka hai in Costing and FM. Costing ko agar kisine aasaan banaya hai to vo Namit sir hi hain."
"Had a wonderful experience and got 90 marks. He won't make you feel like he is a teacher — he treats you as a friend."
"Best classes for Costing and FM in whole India. Secured 91 marks with ease in May 2014."
These are not exceptions. Namit sir's students include AIR 2, 11, 18, 19, 20, 22, 27, 30, 31, 32, 39, 41, 46, 47, 48 — an extraordinary concentration of top-50 national rankers across multiple exam attempts and years.
Regular: 200 hours
Fast Track: 89 hours
2 views validity
4 books (Regular)
3 books (Fast Track)
Practical + revision books
Formula charts
Quick revision material
Exam-day reference
Google Drive
Pendrive
Android App
Student testimonials sourced from canamitarora.com. AIR ranks and marks as reported by students. Course details valid for May/Sep 2026 & Jan 2027 — verify latest batch details at zeroinfy.in. Zeroinfy Academic Desk, March 2026.