*This FA-2 Summary Notes is Valid Up to 31 August 2025.
Chapter Focus Points: Accounting, Profit/Loss Statement, Statement of Financial Position, Accounting Equation, Double-entry bookkeeping, Accounting equation, Current assets, Non-current assets, Current liabilities, Non-Current liabilities, Direct revenue, Indirect revenue, Direct expenses, Indirect expenses, Capital, Drawings, Business Entity, Duality Concept, Cost of Sales (COS)/Cost of Goods Sold (COGS), Finance Costs, Sales Tax/Output Tax, Taxable Supply, Input Tax, Output Tax.
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