Đề F3, F6, F8

• Source đề -> làm thử đề để xem cấu trúc đề
• Tải các tài liệu liên quan đến đề : chủ yếu là F3 (fiancial accounting), F8, F6 (tax),.... Thiêng hướng chủ yếu là các khoản mục trọng yếu (materiality) -> thiêng nhiều về phán đoán , ước lượng các khoản mục và tính toán đơn giản (inventory, npv (), báo cáo journal ledger....), VAT, CIT, FCT (tính toán)
• Source tài liệu -> điền vào chỗ trống -> highlight tìm similarity, difference cần ôn kĩ
• Ưu tiên học phần khó + Luyện đề

Here’s a comparative study map for Accounting Concepts and Practices based on the guidelines in Accounting concepts and practices, CONCEPTUAL FRAMEWORK GUIDELINE, IACEW learning, and Principle of accounting (NLKT)/quiz damodaran/.pdf. For each concept, I’ll reference the most relevant source for detailed study.

BỘ ĐỀ THI BIG 4

Comparative Study Map: Accounting Concepts and Practices

How to Use This Map

• For each concept, refer to the detailed guideline in the indicated source (see the rightmost column).
• CONCEPTUAL FRAMEWORK GUIDELINE provides a checklist and mindmap for IFRS conceptual framework—useful for theory and definitions.
• IACEW learning offers practical summaries, step-by-step guides, and links to detailed files for each topic.
• Principle of accounting (NLKT)/quiz damodaran/.pdf (not detailed in the context above) can be used for practice questions and application, especially for quizzes and exam prep.

Example: Deep Dive for "Accruals"

• Definition & Concept:

  • Accounting concepts and practices: Fundamental concept section
  • CONCEPTUAL FRAMEWORK GUIDELINE: Ch.5 (Recognition and Derecognition)
  • IACEW learning: Adjustments for accruals and prepayments, Fundamental accounting concepts
  • For practice: Principle of accounting (NLKT)/quiz damodaran/.pdf

• Guideline:

  • Study the theory in Ch.5 of the Conceptual Framework
  • Apply with examples and exercises in IACEW learning
  • Test understanding with quizzes in the Damodaran PDF

Below is a comparative study map for Accounting & Taxation, integrating the study map from Accounting concepts and practices with the detailed tax, audit, and law sources you listed. For each concept, I reference the most relevant source(s) for in-depth study and legal grounding.

Comparative Study Map: Accounting & Taxation (with Source References)

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How to Use This Map

• For practical calculation, MCQs, and law application:
  • Use Taxation - Đề ôn for exam-style questions and law references.
• For audit and assurance context:
  • Use Tax assurance for audit procedures, risk, internal control, and ethics.
• For accounting integration and principles:
  • Use IACEW learning for foundational concepts and how tax affects financial reporting.
• For legal grounding and up-to-date regulation:
  • Use the relevant HT LUẬT files, decrees, and resolutions for the official legal text and guidance.
• For summary and quick reference:
  • Use ACCA Book-keeping/tax pocket.pdf for concise explanations and tables.

Example: Deep Dive for "Value Added Tax (VAT)"

• Definition & Calculation:

  • Tax assurance: VAT section (input/output, deductibility, special cases)
  • Taxation - Đề ôn: Q2, Q4, Q8, Q18 (practical calculation, law, MCQs)
  • ACCA/tax pocket: VAT summary, rates, and examples
  • [[luat thue gtgt.pdf]], [[NGHỊ ĐỊNH 1742025 - thue gtgt.pdf]], [[NQ 204.pdf]]: Legal basis, latest amendments

• Audit Procedures:

  • Tax assurance: Reconciliation, recalculation, document inspection for VAT accounts

• Financial Reporting Impact:

  • IACEW learning: VAT as an accrual/liability, impact on revenue/expense recognition

Example: Corporate Income Tax (CIT)

• Calculation & Deductibility:
  • Tax assurance: CIT calculation, deductible/non-deductible expenses, loss carry-forward
  • Taxation - Đề ôn: Q6, Q14, Q16 (law, calculation, MCQs)
  • ACCA/tax pocket: CIT summary, rates, and examples
  • [[thue TNDN.pdf]], [[102.signed.pdf]], [[125.signed.pdf]]: Legal basis, guidance on loss carry-forward, incentives

Example: Special Consumption Tax (SCT)

• Definition & Calculation:
  • Tax assurance: SCT section
  • Taxation - Đề ôn: Q10, Q17
  • ACCA/tax pocket: SCT summary
  • [[78-btc.pdf]]: Legal basis

Example: Professional Ethics in Tax Services

• Threats & Safeguards:
  • Tax assurance: Professional Ethics section (self-review, advocacy threats, safeguards, prohibitions)
  • ACCA/tax pocket: Ethics summary

Example: Foreign Contractor Tax (FCT)

• Definition & Application:
  • Taxation - Đề ôn: Q3, Q5
  • ACCA/tax pocket: FCT summary
  • [[38.signed.pdf]]: Legal basis

For each concept, always refer to the law files (HT LUẬT, NĐ, NQ) for the most current and authoritative legal guidance. For exam and practical application, use Taxation - Đề ôn and ACCA/tax pocket. For audit and assurance, use Tax assurance. For accounting integration, use IACEW learning.

If you need a detailed breakdown or a visual mind map for a specific tax or audit area, let me know!