CPA Accounting Academy Certified Public Accountant Course, Target Years 2026 & 2027 Management Accounting Theory Individual Calculation Problem Sets 1 & 2 Both are unused and have no writing or markings whatsoever. Please understand that there may be some minor soiling due to home storage. Achieving over 90% on the December 2025 short-term exam was thanks to these problem sets. These are problem sets you absolutely want to practice with. If you would like to negotiate the price, please provide your desired amount.