Note: This F2 (MA) Summary Notes is Valid Up to 31 August 2025.



Chapter Focus Points: Cost Object and Cost Unit, Cost Centre and Cost Card, Direct and Indirect Costs, Prime cost, Fixed Costs, Variable Costs, Semi-Variable Costs, Stepped-Fixed Costs, Mixed Costs, High-Low Method, Sequential Codes, Block Codes, Mnemonic Codes, Hierarchical Codes.