Preface 2

Part 1 Financial Accounting

01 Accounting Theory and Conceptual Framework 6
02 Financial Statement Presentation and Disclosure 21
03 Investment Real Estate 31
04 Tangible Assets 34
05 Intangible Assets 49
06 Inventory Assets 53
07 Biological Assets 62
08 Cash and Cash Equivalents 64
09 Accounts Receivable 67
10 Financial Assets 71
11 Financial Debt 79
12 Provisions and Other Liabilities 82
13 Capital 90
14 Revenue Recognition 100
15 Accounting Changes and Error Corrections 113
16 Cash Flow Statement 119
17 Financial Analysis 124
18 Lease and Exchange Rate Fluctuations 130

Part 2 Cost Accounting

01 Classification and Basics of Cost 136
02 Cost Flow 138
03 Individual Cost Accounting System 142
04 Comprehensive Cost Accounting System 148
05 Cost Function and CVP Analysis 153
06 Variable Costing and Short-Term and Long-Term Decision Making 156
07 Standard Cost Variance Analysis and Performance Evaluation 159

Part 3 Government Accounting

01 Fundamentals of Government Accounting 166
02 Government Financial Statements 172
03 Valuation of Assets and Liabilities 179

The "Frame Accounting" series, which has set a new standard for civil service accounting exam preparation, has evolved once again.
'Sa Kyung-in Frame Accounting Blank Notes' is a textbook written directly by Sa Kyung-in, a leading lecturer in civil service accounting. It is a study aid that reconstructs the existing core theory summary in the form of a 'blank note'.
This is the result of developing the core summary of Frame Accounting, which was unanimously recommended as the most efficient by those who passed the civil service examination, into an independent textbook. It covers the entire scope of accounting without omission, but is not burdensome in length, making it optimized for single-volume and single-reading textbooks.

Professor Sa Kyung-in emphasizes that the essence of learning lies in ‘active participation.’
This is not a passive study method of simply reading lectures or summaries, but rather a method of increasing the accuracy and persistence of memory through the process of filling in the blanks and retrieving the content on one's own.
The blank notebook was designed to reflect the scientific learning principle of 'retrieval and repetition'.
As learners fill in the blanks on their own, the brain's long-term memory circuits are activated, leading to 'understanding-based learning' rather than simple memorization.
Therefore, this book is not a simple summary, but rather an 'active learning tool' to maximize learning effectiveness.

This book is divided into three parts: financial accounting, cost accounting, and government accounting. Each section structurally organizes key concepts that appear on actual exams.
As students learn by filling in the blanks in sentences, they will naturally become familiar with the conceptual framework and logic of accounting.
In particular, since it integrates key exam areas such as accounting theory, the structure of assets, liabilities, and capital, cost flow, and the basics of government accounting into a single volume, it is suitable for systematically organizing and repeatedly studying the vast scope of accounting.

The 'Frame Accounting' series is already being evaluated as a textbook with an "amazing pass rate" among civil service exam takers.
In fact, many students who practiced Professor Sa Kyung-in's study method have shown examples of not only passing the 9th level exam but also advancing to the 7th level and becoming CPAs.
"Blank Note" is a condensed version of their secrets to passing the exam, and will go beyond a simple summary to offer a "revolution in study methods."

Through this book, test-takers will be able to systematize the vast subject of accounting within a "frame" and make it their own through active learning.
For all test takers who want to solidify their fundamentals of accounting and maximize their practical experience through repeated study, the "Sa-Kyung-In Frame Accounting Blank Notes" will be the most reliable partner for passing the exam.