Ⅰ Financial Accounting
PART 01 Financial Accounting and Accounting Principles
Type 01 [Generally Accepted Accounting Principles (GAAP) and Korean International Financial Reporting Standards (K-IFRS)] GAAP
Type 02 [Generally Accepted Accounting Principles (GAAP) and Korean International Financial Reporting Standards (K-IFRS)] K-IFRS

PART 02 Accounting Principles
Type 01 [Recording of Transactions] Accounting Equation
Type 02 [Recording of Transactions] Identification of Accounting Transactions
Type 03 [Process of Bookkeeping] The Significance of Accounts
Type 04 [Bookkeeping Process] Transaction Reconciliation
Type 05 [Process of Bookkeeping] Electricity
Type 06 [Bookkeeping Process] Closing of Bookkeeping
Type 07 [Bookkeeping Process] Self-verification function of trial balance and double-entry bookkeeping
Type 08 [Accounting Cycle] Adjustment Entry
Type 09 [Comprehensive] Various Interpretation Methods for Final Accounts Amendment
Type 10 Accounting Principles Comprehensive Descriptive Problem

PART 03 Financial Statement Presentation and Present Value
Type 01 [Purpose of Financial Statements and Complete Financial Statements, General Matters] Complete Financial Statements
Type 02 [Purpose of Financial Statements and Complete Financial Statements, General Matters] General Matters of Financial Statements
Type 03 [Statement of Financial Position] Current and Non-current Classification of Assets and Liabilities
Type 04 [Statement of Comprehensive Income] Presentation Method and Expense Classification of the Statement of Comprehensive Income
Type 05 Financial Statement Presentation and Present Value Comprehensive Descriptive Problem

PART 04 Inventory Assets
Type 01 [Acquisition Cost of Inventory Assets and End-of-Period Inventory Asset Adjustment] End-of-Period Inventory Asset Adjustment
Type 02 [Method for Determining Unit Cost of Inventory Assets] Assumption of Cost Flow of Inventory Assets
Type 03 [Depreciation and Valuation Loss of Inventory Assets] Depreciation and Valuation Loss of Inventory Assets
Type 04 [Depreciation and Valuation Loss of Inventory Assets] Valuation Loss of Inventory Assets and Application of the Lower of Cost Method
Type 05 [Special Cost Allocation Method] Gross Profit Margin Method
Type 06 [Special Cost Allocation Method] Retail Inventory Method
Type 07 [Agriculture, Forestry, and Fisheries] Biological Assets
Type 08 Inventory Asset Comprehensive Descriptive Question

PART 05 Tangible Assets
Type 01 [Initial Recognition and Measurement of Tangible Assets] Measurement at Initial Recognition
Type 02 [Depreciation and subsequent cost of tangible assets, elimination] Calculation of depreciation expense
Type 03 [Depreciation and subsequent cost of tangible assets, elimination] subsequent cost
Type 04 [Depreciation and subsequent cost of tangible assets, removal] Removal of tangible assets
Type 05 [Cost of Assets by Type] Purchase of Land and Bulk Purchase of Land and Buildings
Type 06 [Cost of assets by type] Government bonds inevitably acquired in connection with asset acquisition
Type 07 [Cost of Assets by Type] Exchange Transaction
Type 08 [Restoration Costs and Government Subsidies] Restoration Costs
Type 09 [Recovery Costs and Government Subsidies] Government Subsidies
Type 10 [Revaluation Model] Accounting Treatment for Revaluation of Non-Depreciable Assets
Type 11 [Revaluation Model] Accounting Treatment for Revaluation of Depreciable Assets
Type 12 [Impairment of Tangible Assets] Impairment under the Cost Model
Type 13 [Impairment of Tangible Assets] Impairment of Revaluation Model
Type 14 Intangible Assets Comprehensive Descriptive Question

PART 06 Investment Property and Intangible Assets
Type 01 [Investment Property] Subsequent Measurement of Investment Property
Type 02 [Investment Property] Transfer of Investment Property Account
Type 03 [Intangible Assets] Definition, Identification, and Initial Recognition of Intangible Assets
Type 04 [Intangible Assets] Subsequent Measurement of Intangible Assets
Type 05 [Intangible Assets] Internally Generated Intangible Assets
Type 06 Comprehensive Descriptive Problem on Investment Real Estate and Intangible Assets

PART 07 Provisions and Interim Financial Reporting
Type 01 [Significance, Recognition, and Measurement of Provisions] Recognition Requirements for Provisions and Contingent Liabilities and Contingent Assets
Type 02 [Application Example of Provision Liabilities] Product Warranty Provision Liabilities
Type 03 [Events after the reporting period] Events after the reporting period
Type 04 [Interim Financial Report] Interim Financial Statements

PART 08 Financial Debt
Type 01 [Financial Liabilities Measured at Amortized Cost] Accounting Treatment of Bonds by Issuance Type
Type 02 [Financial Liabilities Measured at Amortized Cost] Transaction Costs, Market Interest Rates, and Effective Interest Rates
Type 03 [Financial Liabilities Measured at Amortized Cost] Bond Issuance Between Interest Payment Dates
Type 04 [Financial Liabilities Measured at Amortized Cost] Repayment of Debentures

PART 09 CAPITAL
Type 01 [Capital Transaction] Capital increase transaction (= capital increase)
Type 02 [Capital Transaction] Treasury Stock
Type 03 [Capital Transaction] Capital Increase + Capital Reduction + Treasury Stock
Type 04 [Comprehensive] Capital Transactions + Profit and Loss Transactions
Type 05 [Profit and Loss Transaction] Statement of Appropriation of Retained Earnings
Type 06 [Preferred Stock] Dividend Preferred Stock
Type 07 [Preferred Stock] Redeemable Preferred Stock
Type 08 Capital Comprehensive Descriptive Question

PART 10 FINANCIAL ASSETS (1) - CASH AND CASH EQUIVALENTS
Type 01 [Cash and Cash Equivalents and Bank Account Reconciliation Statement] Cash and Cash Equivalents
Type 02 [Cash and Cash Equivalents and Bank Account Reconciliation Statement] Bank Account Reconciliation Statement
Type 03 [Impairment of Receivables] Impairment of Receivables
Type 04 [Removal of Financial Assets] Discount of Bills Receivable

PART 11 FINANCIAL ASSETS (2) - GENERAL FINANCIAL ASSETS
Type 01 [Investment Equity Products] Classification and Measurement of FVPL Financial Assets (Equity Products)
Type 02 [Investment Equity Products] Classification and Measurement of FVOCI Financial Assets (Equity Products)
Type 03 [Investment Equity Products] Classification and Characteristics of Investment Equity Products
Type 04 [Investment Debt Products] Classification and Measurement of AC Financial Assets (Debt Products)
Type 05 [Investment Debt Products] Classification and Measurement of FVOCI Financial Assets (Debt Products)
Type 06 [Comprehensive] Comparison of Investment Equity Products and Investment Debt Products
Type 07 Impairment of Financial Assets
Type 08 Reclassification of Financial Assets

PART 12 Revenue from contracts with customers
Type 01 [STEP 3 - Calculation of Transaction Price] Significant Financial Elements in the Contract
Type 02 [Application example of revenue recognition by transaction type] Principal and agent
Type 03 [Application of Revenue Recognition by Transaction Type] Repurchase Agreement
Type 04 Comprehensive Descriptive Problem on Revenue Arising from Contracts with Customers

PART 13 CONSTRUCTION CONTRACT
Type 01 [Accounting Treatment of Construction Contracts] Accounting Treatment of Construction Contracts
Type 02 [Special circumstances in construction contracts] Construction contracts with expected losses

PART 14 ACCOUNTING CHANGES AND ERROR CORRECTIONS
Type 01 [Application of Changes in Accounting Policy] Application of Changes in Accounting Policy
Type 02 [Application of Error Correction] Type of Accounting Error - Automatic Adjustment Error
Type 03 [Application of Error Correction] Type of Accounting Error - Non-Automatic Adjustment Error
Type 04 [Comprehensive] Auto-adjustment error + non-auto-adjustment error
Type 05 Accounting Changes and Error Correction Comprehensive Descriptive Problem

PART 15 EARNINGS PER SHARE
Type 01 [Basic earnings per share] Net income for common stock and income from continuing operations for common stock
Type 02 [Basic earnings per share] Weighted average number of common shares outstanding
Type 03 [Diluted Earnings Per Share] Calculation of Diluted Earnings Per Share

PART 16 CASH FLOW STATEMENT
Type 01 [Cash Flow from Operating Activities] Direct Method
Type 02 [Cash Flow from Operating Activities] Indirect Method
Type 03 [Comprehensive] Comparison of Accrual Basis and Cash Basis
Type 04 [Cash Flow from Investing Activities] Cash Flow from Tangible Assets
Type 05 [Cash Flow from Financing Activities] Cash Flow Related to Debt
Type 06 Cash Flow Statement Comprehensive Descriptive Question

PART 17 CORPORATE TAX ACCOUNTING
Type 01 [Inter-period distribution of corporate tax] Inter-period distribution of corporate tax
Type 02 [Intra-period distribution of corporate tax] Intra-period distribution of corporate tax

PART 18 Mergers and Investments in Affiliated Companies
Type 01 [Business Combination and Merger Accounting] Accounting for Mergers
Type 02 [Investment in Associated Companies] Equity Method Accounting

PART 19 FINANCIAL RATIOS
Type 01 [Financial Statement Analysis] Liquidity Analysis
Type 02 [Financial Statement Analysis] Profitability Analysis
Type 03 [Financial Statement Analysis] Activity Analysis
Type 04 [Comprehensive] Comprehensive Analysis of Financial Statements

PART 20 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
Type 01 [Purpose of General Purpose Financial Reporting] Purpose, Reporting Target, and Limitations of General Purpose Financial Reporting
Type 02 [Qualitative Characteristics of Useful Financial Information] Qualitative Characteristics of Useful Financial Information
Type 03 [Reporting Entity] Reporting Entity
Type 04 [Comprehensive] Definition and characteristics of financial statement elements and recognition, derecognition, and measurement
Type 05 [Capital and Capital Maintenance Concept] Measurement Criteria and Profit of the Capital Maintenance Concept
Type 06 Comprehensive Descriptive Question on the Conceptual Framework for Financial Reporting

PART 21 CAPITALIZATION OF BORROWING COSTS
Type 01 [Capitalization of Borrowing Costs] Calculation of Capitalization of Borrowing Costs

PART 22 Complex Financial Products
Type 01 [Convertible Bond] Calculation of Convertible Bond

PART 23 EMPLOYEE BENEFITS
Type 01 [Retirement Benefit System] Retirement Benefit System

Ⅱ Cost Management Accounting, Government Accounting
PART 01 Cost Management Accounting
PART 02 Government Accounting

Appendix: Practice Test

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2) The financial accounting section is divided into 23 parts and each part is classified into types, and [Representative Problems > Previous Exam Questions] are included accordingly.
By solving past exam questions, you can organize the main types of questions, so even test takers who have studied the basic textbook can complete the concepts once again.

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A comprehensive explanation that includes detailed problem solving and related concepts.
1) For each problem, the reasons for the correct answer are provided, and even the incorrect answer text is meticulously included through the option analysis corner, so that even if you solve one problem, you can get the same effect as solving multiple problems.
2) References and separate sections are included so you can learn various concepts and problem-solving methods related to the problem.

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Complete learning experience with the latest accounting standards, revised laws, and past exam questions.
The exam questions reflect the latest accounting standards and revised laws, and include accounting exam questions from up to October 2025, allowing you to learn relevant and current content.

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