Fundamentals of Financial & Cost Accounting (FFCA | Accounting) ? CRACKER is an exam-preparation and revision title for Paper 2 of the CMA Foundation course conducted by the Institute of Cost Accountants of India (ICMAI). Part of Taxmann's well-known CRACKER series?the book is purpose-designed for the way the Foundation examination is actually conducted today: a fully objective, 100% MCQ, 100-mark paper. Rather than functioning as a bulky textbook, it distils each topic into a crisp concept recap and then drills it through a large, exam-realistic bank of multiple-choice questions, so that conceptual understanding is immediately converted into the speed and accuracy the objective format rewards. This Edition is fully aligned with the latest examination pattern and incorporates fully solved past-examination questions right up to the June 2026 exam. Because it carries the most recent papers and question trends, it is positioned as the current, all-in-one revise ? practise ? test companion for candidates targeting the December 2026 and June 2027 attempts. The result is a single, affordable resource a student can use from first reading through to the final pre-exam revision, without needing to assemble question material from multiple sources.