---
title: "[FIA/FA2: Tài liệu ôn thi] Session 2 (Phần 1)"
description: Session 2 (Phần 1) sẽ ôn lại 3 dạng bài tập quan trọng môn Maintaining Financial Records (FA2) với chủ đề Recording transactions and events và Preparing a trial balance and correcting errors.
---

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# \[FIA/FA2: Tài liệu ôn thi\] Session 2 (Phần 1)

## Session 2 (Phần 1) sẽ ôn lại 3 dạng bài tập quan trọng môn Maintaining Financial Records (FA2) với chủ đề Recording transactions and events và Preparing a trial balance and correcting errors.

### I. Tổng quan

| **Topic** | **Question types** | **Question index** |
| --- | --- | --- |
|  |  | **MCQ** |
| **Recording transactions and events (continue)** | **1. Provisions and liabilities** | **23 - 25** |
| **Preparing a trial balance and correcting errors** | **1. Errors in the trial balance** | **26 - 29** |
| **2. Correction of errors using journal entries and suspense account** | **30 - 32** |  |

### II. Dạng bài tập chi tiết

### 1. Topic 3: Recording transactions and events (continue)

#### 1.1. Type 7: Provisions and liabilities

Importance: High

| **Question 23:** In January 20X4, Sarah took out a bank loan of $30,000. This is to be repaid in three equal annual installments. The first installment is due for payment on 1 January 20X5. **How will the outstanding balance be reported in Sarah’s statement of financial position at 30 September 20X4?** A.      $10,000 as a current liability and $20,000 as a non-current liability B.      $20,000 as a current liability and $10,000 as a non-current liability C.      $30,000 as a current liability D.     $30,000 as a non-current liability |
| --- |

**Guidance:**

Remind of the main difference between a current liability and a non-current liability:

- **Current liability** – an item that is due to be paid **within 1 year**
- **Non-current liability** – an item that is due to be paid after **more than 1 year**

In this question, there are **3 annual installments**. Students should determine how many installments are due to be **paid within 1 year**, how many of those are due to be **paid more than 1 year**. Therefore, figure out the amount of current & non-current liability.

**Answer: A**

Each annual installment = $30,000/3 = $10,000

On 30 September 20X4, there is only the first installment which is due **3 months** from 30 September 20X4 (within 1 year) à **only $10,000 is recorded as a current liability**

The remaining $20,000 is due to paid for over 1 year à **$20,000 is recorded as a non-current liability.**

| **Question 24:** Tom manufactures scaffolding and ladders. In July 20X5 he received a letter from a lawyer representing a customer who claims that he has been seriously injured while using faulty scaffolding supplied by Tom’s business. Tom has offered to pay $1,000 immediately but the customer has started legal proceedings and is claiming damages of $10,000. The court case is unlikely to take place before June 20X6. Tom’s lawyer has advised that the claim is almost certain to succeed and that he will probably be required to pay $15,000. **What amount should be provided for in respect of the claim in Tom’s accounts for the year ended 31 December 20X5?** A.      $nil B.      $4,000 C.      $10,000 D.     $15,000 |
| --- |

**Guidance:**

Tom should include the **best estimate** of the amount Tom will probably have to payout

**Answer: D**

| **Question 25:** Wanda Co allows customers to return faulty goods within 14 days of purchase. On 30 November 20X5, a provision of $6,548 was made for sales returns. On 30 November 20X6, the provision was re-calculated and should now be $7,634. **What should be reported in Wanda Co's statement of profit or loss for the year to 31 October 20X6 in respect of the provision?** A.      A charge of $7,634 B.      A credit of $7,634 C.      A charge of $1,086 D.     A credit of $1,086 |
| --- |

**Guidance:**

Remember the accounting treatment when increase or decrease the provisional amount.

| An **increase** in the provision will result in an **additional charge** to the statement of profit or loss | Debit Expense Credit Provision |
| --- | --- |
| A decrease in the provision will result in a **credit** to the statement of profit or loss | Debit Provision Credit Expense |

**Answer: C**

The provision should be **increased by $1,086** (from $6,548 to $7,634), therefore an **additional charge of $1,086** should be recorded in the statement of profit or loss.

### 2. Topic 4: Preparing a trial balance and correcting errors

#### 2.1. Type 1: Errors in the trial balance

**Ref:** Tóm tắt kiến thức Type 1: [**Errors in the trial balance**](https://knowledge.sapp.edu.vn/knowledge/fia/fa2-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-9-b%E1%BA%A3ng-c%C3%A2n-%C4%91%E1%BB%91i-th%E1%BB%AD-v%C3%A0-s%E1%BB%ADa-l%E1%BB%97i-trial-balances-correcting-errors?hsLang=vi)

Importance: High

| Question 26: Bert has extracted the following list of balances from his general ledger at 31 October 20X5:   $ Sales 258,542 Opening inventory 9,649 Purchases 142,958 Expenses 34,835 Non-current assets (NBV) 63,960 Receivables 31,746 Payables 13,864 Cash at bank 1,783 Capital 12,525 What is the total of the debit balances in Bert's trial balance at 31 October 20X5? A.      $267,049 B.      $275,282 C.      $283,148 D.     $284,931 |
| --- |

**Guidance:**

Remind of the accounts which have a debit balance (i.e., Assets, Expenses, Contra account of Liabilities, Withdrawal, …)

Tip to recheck after calculation: Sum up all the balance then divide by 2. If the result agrees with your answer, it would be **probably** right. If not, it is **certainly incorrect**.

**Answer: D**

|  | $ |
| --- | --- |
| Opening inventory | 9,649 |
| Purchases | 142,958 |
| Expenses | 34,835 |
| Non-current assets (NBV) | 63,960 |
| Receivables | 31,746 |
| Cash at bank | 1,783 |
|  | ––––––– |
|  | **284,931** |

**Recheck**:

Total balances = 258,542 + 9,649 +142,958 + 34,835 + 63,960 + 31,746 + 13,864 + 1,783 + 12,525

Total balances = 569,862

Then divide it by 2: 569,862/2 = **284,931**

| **Question 27: Which one of the following is an error of principle?** A.      Plant and machinery purchased were credited to a non-current assets account. B.      Plant and machinery purchased was debited to the purchases account. C.      Plant and machinery purchased was debited to the equipment account. D.     Plant and machinery purchased were credited to the equipment account. |
| --- |

**Guidance:**

**Remember**: an error of principle is when a transaction has **conceptually** been recorded incorrectly, with a different type of account.

**Answer: B**

- **Option B is correct.** This has debited a non-current asset to the cost of sales which is an **error of principle** as it has **broken the principles of accounting**. That non-current asset should be capitalized.
- **Option A is incorrect.** This has **credited** rather than debited a non-current asset to the non-current asset account, which is an **error of extraction** as it posts the entries in the wrong column (debit or credit) in the trial balance.
- **Option C is incorrect.** This has debited a non-current asset to the equipment account which is an **error of commission** as it has recorded in the wrong account, but the **same type of account**.
- **Option D is incorrect.** This has credited a non-current asset to an equipment account which has broken the principles of accounting. That non-current asset should be debited in the non-current asset account.

| **Question 28: Which TWO of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree?** A.      A transposition error was made when entering a sales invoice into the sales day book B.      A purchase of non-current assets was omitted from the accounting records C.      A cheque received from a customer was credited to cash and correctly recognized in receivables D.     Rent received was included in the trial balance as a debit balance |
| --- |

**Guidance:**

Remind of the errors which cause the trial balance not to equal:

**![](https://page.sapp.edu.vn/hs-fs/hubfs/undefined-Dec-06-2023-12-47-04-7495-AM.png?width=698&height=325&name=undefined-Dec-06-2023-12-47-04-7495-AM.png)**

**Answer: C, D**

- A cheque received from a customer was credited to cash and correctly recognized in receivables – the correct entry should have been a debit to cash
- Rent received was included in the trial balance as a debit balance – rent received is a credit balance

| **Question 29:** Which of the following is a valid reason for an accountant to close off the general ledger accounts and produce a trial balance? A.      The trial balance produced will highlight all errors so the accountant can be sure every account balance is correct B.      The trial balance contains exactly the same headings as included in the statement of profit or loss and statement of financial position making it easy to produce the final accounts C.      It will enable the accountant to establish whether or not the value of all the debits is equal to the value of all the credits before proceeding with the preparation of the final accounts D.     Accountants are required by law to produce a trial balance so the accountant must produce one as part of the preparation of the final accounts |
| --- |

**Guidance:**

Remind of the purpose of the trial balance:

| **Purpose of the trial balance:** It is a way of checking that transactions have been correctly recorded using double-entry during the period. If the double-entry procedures have been carefully followed, then the trial balance should show that the total of the debit balances agrees with the total of the credit balances. |
| --- |

If the trial balance is not balanced, any discrepancy must be investigated and corrected.

However, a **balanced** trial balance **does not guarantee** the **accuracy** of the financial statements, as there are errors that make the trial balance **still balanced**.

| **Note**: - If the trial balance is **balanced** → **not sure** to be correct - If the trial balance is **not balanced** → **100% incorrect** |
| --- |

**Answer: C**

- **Option C is correct.** Closing off the ledger accounts and producing a trial balance will enable the accountant to establish whether the value of **all the debits is equal to the value of all the credits**. → Match with the purpose of the trial balance
- **Option A is incorrect.** There are errors in which the trial balance is not balanced which can be identified easily just by determine whether the debits and credits agree. However, not every error can be reflected through the trial balance, as there are errors in which the trial balance **is a balance that required further investigation to solve the discrepancy.**
- **Option B is incorrect.** The statement is not relevant to the purpose of the trial balance
- **Option D is incorrect.** The trial balance is **not required by law**. Because the trial balance is only an optional way to check the balances, whether they are correct.

#### 2.2. Type 2: Correction of errors using journal entries and suspense account

**Ref:** Tóm tắt kiến thức Type 2: [**Correction of errors using journal entries and suspense account**](https://knowledge.sapp.edu.vn/knowledge/fia/fa2-t%C3%B3m-t%E1%BA%AFt-ki%E1%BA%BFn-th%E1%BB%A9c-lesson-9-b%E1%BA%A3ng-c%C3%A2n-%C4%91%E1%BB%91i-th%E1%BB%AD-v%C3%A0-s%E1%BB%ADa-l%E1%BB%97i-trial-balances-correcting-errors?hsLang=vi)

Importance: High                                                                          

| Question 30: The bookkeeper of Paris made the following mistakes: 1.      Sales returns of $912 were credited to the purchases returns account. 2.      Purchases returns of $740 were debited to the sales returns account. Which one of the following journal entries will correct the errors?     Dr Cr     $ $ A. Sales returns 1,824   Purchases returns   1,480 Suspense account   344 B.     Sales returns 172   Purchases returns 172   Suspense account   344 C.   Sales returns 1,652   Purchases returns   1,652 D.     Suspense account 344   Sales returns   172 Purchases returns   172 |
| --- |

**Guidance:**

It is not necessary to correct the **whole amount** of the entries because the errors in the case can **offset** each other because they were mistakenly booked into **each other’s accounts**.

Therefore, we should **compare** the **entered amount** with the **correct amount** on each account, then make appropriate entries to correct the errors.

**Answer: B**

- The Sales returns account should include a debit of $912.

At the moment there is a debit of $740.

→ To correct the error, we need to **debit the Sales account with $172**, corresponding with a **credit of $172 in the suspense account**.

- The Purchases returns account should include a credit of $740.

At the moment there is a credit of $912.

→ To correct the error, we need to **debit the Purchases account with $172**, corresponding with a **credit of $172 in the suspense account**.

Therefore, the journal entries which will correct the errors are:

|  | **Dr** | **Cr** |
| --- | --- | --- |
|  | **$** | **$** |
| Sales returns | 172 |  |
| Purchases returns | 172 |  |
| Suspense account |  | 344 |

| **Question 31:** Norma receives a cheque through the post for $8,000, payable to her business, but there is no covering letter or document to explain what the money is for. She thinks it might be a payment from a customer whose debt was written off two years ago as uncollectable. She banks the money immediately. **How should she account for the transaction?** A.      Debit Bank $8,000, Credit Receivables $8,000 B.      Debit Bank $8,000, Credit Suspense account $8,000 C.      Debit Bad debts $8,000, Credit Receivables $8,000 D.     Debit Suspense account $8,000, Credit Bank $8,000 |
| --- |

**Guidance:**

When a debit or credit entry is **unknown**, students can equalize the trial balance by **making an entry for the suspense account** so that the debits and credits agree (without the corresponding entries elsewhere)

**Answer: B**

In the question, $8,000 first received in cheque then put into the bank is unknown what it is for.

Thus:

- $8,000 put in the bank should be recorded as a **debit into a bank account.**
- **$8,000 credit** (corresponding with the $8,000 credit above) can not be traced to any account, so it should be recorded in the **suspense account** **until Norma knows for certain what the money was for.**

| **Question 32:** Rhona prepared a trial balance, and found that the total of debit entries was $600,000 and the total of credit entries was $590,000. A suspense account was opened to record the difference. On investigation, she found that when she had paid $10,000 additional capital into the business earlier in the year, the transaction had been entered in the cash book, but had not been entered in any other account. **What journal entry is required to eliminate the balance on the suspense account?** A.      Debit Suspense $10,000, Credit Capital $10,000 B.      Debit Suspense $10,000, Credit Drawings $10,000 C.      Debit Capital $10,000, Credit Suspense $10,000 D.     Debit Drawings $10,000, Credit Suspense $10,000 |
| --- |

**Guidance:**

When correcting errors from trial balance using suspense account, a good approach is to answer the below questions step by step:

| **Step 1** | *Equalize the trial balance by **making an entry for the suspense account** so that the debits and credits agree **(without the corresponding entries elsewhere)*** |  |
| --- | --- | --- |
| **Step 2** | *What should the double-entry have been? (‘should do’)* |  |
| **Step 3** | **Step 3.1** | *What was the double-entry? (‘did do’).* |
| **Step 3.2** | *Recognize the **difference from that double entry** for **later clearance** on the suspense account* |  |
| **Step 4** | *Therefore, what correction is required? (‘to correct’)* ***Clear the suspense account when the final correct entries are determined*** |  |

**Answer: A**

![](https://page.sapp.edu.vn/hs-fs/hubfs/undefined-Dec-06-2023-12-47-04-9756-AM.png?width=984&height=616&name=undefined-Dec-06-2023-12-47-04-9756-AM.png)

 

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    - [Trong khóa học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#trong-kh%C3%B3a-h%E1%BB%8Dc)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Các hướng dẫn liên quan đến kỳ thi CFA](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-h%C6%B0%E1%BB%9Bng-d%E1%BA%ABn-li%C3%AAn-quan-%C4%91%E1%BA%BFn-k%E1%BB%B3-thi-cfa)
    - [Các kinh nghiệm (Tips) học tập hữu ích](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-kinh-nghi%E1%BB%87m-tips-h%E1%BB%8Dc-t%E1%BA%ADp-h%E1%BB%AFu-%C3%ADch)
    - [Giai đoạn ôn thi và đi thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#giai-%C4%91o%E1%BA%A1n-%C3%B4n-thi-v%C3%A0-%C4%91i-thi)
    - [Các câu hỏi về hệ thống LMS](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cfa-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-v%E1%BB%81-h%E1%BB%87-th%E1%BB%91ng-lms)
- [Hỗ trợ học viên CMA và các câu hỏi thường gặp (FAQs)](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#main-content)

    - [Chuẩn bị trước khi học](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#chu%E1%BA%A9n-b%E1%BB%8B-tr%C6%B0%E1%BB%9Bc-khi-h%E1%BB%8Dc)
    - [Chính sách học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Tài liệu học tập](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#t%C3%A0i-li%E1%BB%87u-h%E1%BB%8Dc-t%E1%BA%ADp)
    - [Hỗ trợ mở tài khoản, đăng ký thi và hoãn thi](https://knowledge.sapp.edu.vn/knowledge/h%E1%BB%97-tr%E1%BB%A3-h%E1%BB%8Dc-vi%C3%AAn-cma-v%C3%A0-c%C3%A1c-c%C3%A2u-h%E1%BB%8Fi-th%C6%B0%E1%BB%9Dng-g%E1%BA%B7p-faqs?hsLang=vi#h%E1%BB%97-tr%E1%BB%A3-m%E1%BB%9F-t%C3%A0i-kho%E1%BA%A3n-%C4%91%C4%83ng-k%C3%BD-thi-v%C3%A0-ho%C3%A3n-thi)
- [Tự học ACCA (Association of Chartered Certified Accountant)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#main-content)

    - [Tổng quan về ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-acca)
    - [Kinh nghiệm tự học và thi các môn ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-thi-c%C3%A1c-m%C3%B4n-acca)
    - [\[BT/F1\] Business and Technology (Kinh doanh và Công nghệ)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#bt-f1-business-and-technology-kinh-doanh-v%C3%A0-c%C3%B4ng-ngh%E1%BB%87)
    - [\[MA/F2\] Management Accounting (Kế toán Quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#ma-f2-management-accounting-k%E1%BA%BF-to%C3%A1n-qu%E1%BA%A3n-tr%E1%BB%8B)
    - [\[FA/F3\] Financial Accounting (Kế toán Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fa-f3-financial-accounting-k%E1%BA%BF-to%C3%A1n-t%C3%A0i-ch%C3%ADnh)
    - [\[LW/F4\] Law INT (Luật Quốc tế)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#lw-f4-law-int-lu%E1%BA%ADt-qu%E1%BB%91c-t%E1%BA%BF)
    - [\[PM/F5\] Performance Management - Quản lý Hiệu quả hoạt động](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#pm-f5-performance-management-qu%E1%BA%A3n-l%C3%BD-hi%E1%BB%87u-qu%E1%BA%A3-ho%E1%BA%A1t-%C4%91%E1%BB%99ng)
    - [\[TX/F6\] Taxation - Thuế Việt Nam](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#tx-f6-taxation-thu%E1%BA%BF-vi%E1%BB%87t-nam)
    - [\[FR/F7\] Financial Reporting (Lập báo cáo Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fr-f7-financial-reporting-l%E1%BA%ADp-b%C3%A1o-c%C3%A1o-t%C3%A0i-ch%C3%ADnh)
    - [\[AA/F8\] Audit and Assurance (Kiểm toán và Các dịch vụ đảm bảo)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#aa-f8-audit-and-assurance-ki%E1%BB%83m-to%C3%A1n-v%C3%A0-c%C3%A1c-d%E1%BB%8Bch-v%E1%BB%A5-%C4%91%E1%BA%A3m-b%E1%BA%A3o)
    - [\[FM/F9\] Financial Management (Quản trị Tài chính)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#fm-f9-financial-management-qu%E1%BA%A3n-tr%E1%BB%8B-t%C3%A0i-ch%C3%ADnh)
    - [\[SBR/P2\] Strategic Business Reporting (Báo cáo chiến lược kinh doanh)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#sbr-p2-strategic-business-reporting-b%C3%A1o-c%C3%A1o-chi%E1%BA%BFn-l%C6%B0%E1%BB%A3c-kinh-doanh)
    - [Kinh nghiệm học thi ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-acca-association-of-chartered-certified-accountant?hsLang=vi#kinh-nghi%E1%BB%87m-h%E1%BB%8Dc-thi-acca)
- [Từ điển Chuyên ngành ACCA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#main-content)

    - [\[ACCA BT/F1\] – Từ điển môn Business and Technology](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-bt-f1-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-business-and-technology)
    - [\[ACCA MA/F2\] - Từ điển môn Management Accounting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-ma-f2-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-management-accounting)
    - [\[ACCA FA/F3\] - Từ điển môn Financial Accounting](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-fa-f3-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-accounting)
    - [\[ACCA LW/F4\] - Từ điển môn Corporate and Business Law](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-lw-f4-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-corporate-and-business-law)
    - [\[ACCA PM/F5\] - Từ điển môn Performance Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-pm-f5-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-performance-management)
    - [\[ACCA TX/F6\] - Từ điển môn Taxation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-tx-f6-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-taxation)
    - [\[ACCA AA/F8\] - Từ điển môn Audit and Assurance](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-aa-f8-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-audit-and-assurance)
    - [\[ACCA FM/F9\] - Từ điển môn Financial Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%AB-%C4%91i%E1%BB%83n-chuy%C3%AAn-ng%C3%A0nh-acca?hsLang=vi#acca-fm-f9-t%E1%BB%AB-%C4%91i%E1%BB%83n-m%C3%B4n-financial-management)
- [Tự học FIA (Foundation in Accountancy)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#main-content)

    - [\[FA1\] Recording Financial Transactions (Ghi nhận giao dịch)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa1-recording-financial-transactions-ghi-nh%E1%BA%ADn-giao-d%E1%BB%8Bch)
    - [\[FA2\] Maintaining Financial Records (Lưu trữ sổ sách)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#fa2-maintaining-financial-records-l%C6%B0u-tr%E1%BB%AF-s%E1%BB%95-s%C3%A1ch)
    - [\[MA1\] Management Information (Thông tin quản trị)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-fia-foundation-in-accountancy?hsLang=vi#ma1-management-information-th%C3%B4ng-tin-qu%E1%BA%A3n-tr%E1%BB%8B)
- [Tự học CFA Level I (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#main-content)

    - [Tổng quan về CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%E1%BB%95ng-quan-v%E1%BB%81-cfa)
    - [Kinh nghiệm tự học và ôn thi CFA Level I](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#kinh-nghi%E1%BB%87m-t%E1%BB%B1-h%E1%BB%8Dc-v%C3%A0-%C3%B4n-thi-cfa-level-i)
    - [\[Level 1\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-quantitative-methods)
    - [\[Level 1\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-economics)
    - [\[Level 1\] Financial Statement Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-financial-statement-analysis)
    - [\[Level 1\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-corporate-issuers)
    - [\[Level 1\] Equity Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-equity-investments)
    - [\[Level 1\] Fixed Income Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-fixed-income-investments)
    - [\[Level 1\] Derivatives](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-derivatives)
    - [\[Level 1\] Alternative Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-alternative-investments)
    - [\[Level 1\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-portfolio-management)
    - [\[Level 1\] Ethical & Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#level-1-ethical-professional-standards)
    - [Tài liệu Pre CFA level 1](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#t%C3%A0i-li%E1%BB%87u-pre-cfa-level-1)
    - [Các thủ tục liên quan đến CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#c%C3%A1c-th%E1%BB%A7-t%E1%BB%A5c-li%C3%AAn-quan-%C4%91%E1%BA%BFn-cfa)
    - [Chính sách học viên CFA](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-i-chartered-financial-analyst?hsLang=vi#ch%C3%ADnh-s%C3%A1ch-h%E1%BB%8Dc-vi%C3%AAn-cfa)
- [Tự học CFA Level II (Chartered Financial Analyst)](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#main-content)

    - [\[Level II\] Quantitative Methods](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-quantitative-methods)
    - [\[Level II\] Economics](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-economics)
    - [\[Level II\] Financial Reporting and Analysis](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-financial-reporting-and-analysis)
    - [\[Level II\] Corporate Issuers](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-corporate-issuers)
    - [\[Level II\] Equity Valuation](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-equity-valuation)
    - [\[Level II\] Fixed Income](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-fixed-income)
    - [\[Level II\] Derivatives](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-derivatives)
    - [\[Level II\] Alternative Investments](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-alternative-investments)
    - [\[Level II\] Portfolio Management](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-portfolio-management)
    - [\[Level II\] Ethical and Professional Standards](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cfa-level-ii-chartered-financial-analyst?hsLang=vi#level-ii-ethical-and-professional-standards)
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    - [\[CMA Part 1 - 1A\] - External Financial Reporting Decision](https://knowledge.sapp.edu.vn/knowledge/t%E1%BB%B1-h%E1%BB%8Dc-cma-part-1-certified-management-accountant?hsLang=vi#cma-part-1-1a-external-financial-reporting-decision)
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