Beginner Accounting
 |
Description
Book Introduction
A book that contains only the essentials for true 'beginners' has been created.
Author Woo-cheol Kim once gave up on an accounting principles class when he was a freshman in college.
However, as I was returning to class after realizing that accounting was a required subject for graduation, I suddenly opened my eyes to accounting.
He passed the CPA exam miraculously along with the glory of the 2002 World Cup, and has now been working as a CPA for over 20 years.
Accounting is by no means an easy subject.
Unfamiliar concepts, unfamiliar terms, complex formulas, and endless numbers can make us feel intimidated.
But there's no need to give up.
With "Accounting for Beginners," even "accounting failures" can somehow start over!
It's okay if you're not good with numbers or don't know anything about economics.
This book is for those who want to learn accounting again, those who find it difficult no matter how much they learn, and those who want to learn accounting properly from the beginning.
For those unfamiliar with accounting, this book strips away complex explanations and focuses on the essentials.
《Accounting for Beginners》 is the most user-friendly introductory book for accounting that you can understand without memorizing, and learn on your own.
Author Woo-cheol Kim once gave up on an accounting principles class when he was a freshman in college.
However, as I was returning to class after realizing that accounting was a required subject for graduation, I suddenly opened my eyes to accounting.
He passed the CPA exam miraculously along with the glory of the 2002 World Cup, and has now been working as a CPA for over 20 years.
Accounting is by no means an easy subject.
Unfamiliar concepts, unfamiliar terms, complex formulas, and endless numbers can make us feel intimidated.
But there's no need to give up.
With "Accounting for Beginners," even "accounting failures" can somehow start over!
It's okay if you're not good with numbers or don't know anything about economics.
This book is for those who want to learn accounting again, those who find it difficult no matter how much they learn, and those who want to learn accounting properly from the beginning.
For those unfamiliar with accounting, this book strips away complex explanations and focuses on the essentials.
《Accounting for Beginners》 is the most user-friendly introductory book for accounting that you can understand without memorizing, and learn on your own.
- You can preview some of the book's contents.
Preview
index
Wait! Just read this part and decide to buy!
Ⅰ.
The word “accounting” is annoying just to hear.
Accounting isn't necessary for life.
If you're ready to learn a little accounting,
Things to know before getting familiar with accounting
Ⅱ.
Exactly! If you know this, you're in the top 1% of South Korea.
How much money do you have now?
How much do you earn and spend in a year?
Are you storing up what you have left?
If you don't write it down, someone will definitely say something different.
Ⅲ.
One step further, just this much!
The life or death of a company depends on what it sells.
The more you drive a car, the more worn it becomes.
Selling on credit always leaves me feeling uneasy
Once illiquid, always illiquid?
Asset is a good guy.
Debt is a bad guy?
What information do the company's owners (shareholders) want?
Is accrual accounting best? I prefer cash.
Four brothers with a fixed term
Will our company benefit if the exchange rate rises?
A time bomb that will explode someday.
severance pay
The final step to complete the accounting.
Settlement adjustment report
Ⅳ.
Let's Read Financial Statements Easily!
Balance sheet points
Income Statement Points
Growth potential
Profitability
stability
V.
Stocks! The nation's attention
3 Principles of Stock Investment
3 Accounting Secrets for Stock Investment
Beginner's practical cheat key
· Introduction to Accounting Certification
· Beginner account subject
· Beginner accounting examples
· Example of preparing financial statements for beginners
Recommendation
Ⅰ.
The word “accounting” is annoying just to hear.
Accounting isn't necessary for life.
If you're ready to learn a little accounting,
Things to know before getting familiar with accounting
Ⅱ.
Exactly! If you know this, you're in the top 1% of South Korea.
How much money do you have now?
How much do you earn and spend in a year?
Are you storing up what you have left?
If you don't write it down, someone will definitely say something different.
Ⅲ.
One step further, just this much!
The life or death of a company depends on what it sells.
The more you drive a car, the more worn it becomes.
Selling on credit always leaves me feeling uneasy
Once illiquid, always illiquid?
Asset is a good guy.
Debt is a bad guy?
What information do the company's owners (shareholders) want?
Is accrual accounting best? I prefer cash.
Four brothers with a fixed term
Will our company benefit if the exchange rate rises?
A time bomb that will explode someday.
severance pay
The final step to complete the accounting.
Settlement adjustment report
Ⅳ.
Let's Read Financial Statements Easily!
Balance sheet points
Income Statement Points
Growth potential
Profitability
stability
V.
Stocks! The nation's attention
3 Principles of Stock Investment
3 Accounting Secrets for Stock Investment
Beginner's practical cheat key
· Introduction to Accounting Certification
· Beginner account subject
· Beginner accounting examples
· Example of preparing financial statements for beginners
Recommendation
Detailed image
Into the book
· I am a certified public accountant (also a tax accountant).
I took an introductory accounting course called Principles of Accounting during my first year of college, but failed it. I returned to school and re-enrolled.
Considering that he is now an accountant, it must mean that he has some sense of accounting, but it feels a bit awkward to think that he failed the basic subjects (of course, I cannot avoid responsibility for slacking off on my studies at the time).
Looking back now, I strongly feel that when I first started learning accounting, there was no guide who could explain the overall framework in an easy and fun way.
Of course, even these days it is not easy to find such a guide.
· This book boldly omits many of the seemingly academic concepts commonly found in other accounting books.
We've eliminated all the unnecessary frills that are necessary for understanding accounting and have covered only the essentials.
Accordingly, the volume has been minimized to make it easy for readers new to accounting to approach.
One thing I always emphasize is brevity (I have a bullshit philosophy that the less confident you are, the more hesitant and thick your explanations are).
· So, what changes will come from learning accounting? It's similar to the change you experience when you become somewhat fluent in English.
Of course, there may be no change at all.
However, if you can utilize it even a little, you will experience that your range of activities will expand tremendously.
Accounting, like English, has enormous benefits even if you learn it to a certain level.
· The somewhat difficult word "financial statements" has come up, so let's try to explain its meaning.
The dictionary definition of 'finance' is something related to money or property.
You can just think of it as 'money'.
Then, we can define financial statements as tables related to money, that is, tables that organize the situation of money.
In other words, it is sufficient to understand financial statements as a table related to money standardized through the language of accounting.
The table is largely composed of four parts.
These are the Balance Sheet (B/S), Income Statement (I/S), Statement of Changes in Equity, and Cash Flow Statement.
In other words, if you understand these four tables, you can say that you understand accounting.
The problem, however, is that these four things can feel quite burdensome to beginners in accounting.
So, among them, it is sufficient to understand only the first two, the balance sheet and the income statement, which are especially important (in reality, unfortunately, many accounting professionals are not familiar with the statement of changes in equity and the statement of cash flows).
· As you all know, singles is 'single' and doubles is 'double'.
It is the same term used in sports such as table tennis, tennis, and badminton.
There is a similar concept in accounting.
To put it simply, 'bookkeeping' means keeping records in a book (ledger).
In other words, single-entry bookkeeping is a method of recording only one transaction, while double-entry bookkeeping is a method of recording both transactions.
· The period is the concept of ‘from when (From) to when (To)’.
That is, there is a starting point and an ending point.
A company also has a starting point (establishment) and an ending point (liquidation), and countless transactions occur and are recorded from establishment to liquidation.
Information users want information from the company, and the company provides the necessary information.
However, if this information is provided only at the point of liquidation of the company, then the information is of no value.
To make rational decisions, you need the company's accounting information at the time, and the more recent the information is and the more you know it and not others, the more valuable it is.
It would be great if companies could provide information at all times to meet the needs of these information users, but this is realistically difficult due to time and cost issues.
So the company set a certain period of time to organize its accounting records and disclose the information.
This is the 'accounting period'.
I took an introductory accounting course called Principles of Accounting during my first year of college, but failed it. I returned to school and re-enrolled.
Considering that he is now an accountant, it must mean that he has some sense of accounting, but it feels a bit awkward to think that he failed the basic subjects (of course, I cannot avoid responsibility for slacking off on my studies at the time).
Looking back now, I strongly feel that when I first started learning accounting, there was no guide who could explain the overall framework in an easy and fun way.
Of course, even these days it is not easy to find such a guide.
· This book boldly omits many of the seemingly academic concepts commonly found in other accounting books.
We've eliminated all the unnecessary frills that are necessary for understanding accounting and have covered only the essentials.
Accordingly, the volume has been minimized to make it easy for readers new to accounting to approach.
One thing I always emphasize is brevity (I have a bullshit philosophy that the less confident you are, the more hesitant and thick your explanations are).
· So, what changes will come from learning accounting? It's similar to the change you experience when you become somewhat fluent in English.
Of course, there may be no change at all.
However, if you can utilize it even a little, you will experience that your range of activities will expand tremendously.
Accounting, like English, has enormous benefits even if you learn it to a certain level.
· The somewhat difficult word "financial statements" has come up, so let's try to explain its meaning.
The dictionary definition of 'finance' is something related to money or property.
You can just think of it as 'money'.
Then, we can define financial statements as tables related to money, that is, tables that organize the situation of money.
In other words, it is sufficient to understand financial statements as a table related to money standardized through the language of accounting.
The table is largely composed of four parts.
These are the Balance Sheet (B/S), Income Statement (I/S), Statement of Changes in Equity, and Cash Flow Statement.
In other words, if you understand these four tables, you can say that you understand accounting.
The problem, however, is that these four things can feel quite burdensome to beginners in accounting.
So, among them, it is sufficient to understand only the first two, the balance sheet and the income statement, which are especially important (in reality, unfortunately, many accounting professionals are not familiar with the statement of changes in equity and the statement of cash flows).
· As you all know, singles is 'single' and doubles is 'double'.
It is the same term used in sports such as table tennis, tennis, and badminton.
There is a similar concept in accounting.
To put it simply, 'bookkeeping' means keeping records in a book (ledger).
In other words, single-entry bookkeeping is a method of recording only one transaction, while double-entry bookkeeping is a method of recording both transactions.
· The period is the concept of ‘from when (From) to when (To)’.
That is, there is a starting point and an ending point.
A company also has a starting point (establishment) and an ending point (liquidation), and countless transactions occur and are recorded from establishment to liquidation.
Information users want information from the company, and the company provides the necessary information.
However, if this information is provided only at the point of liquidation of the company, then the information is of no value.
To make rational decisions, you need the company's accounting information at the time, and the more recent the information is and the more you know it and not others, the more valuable it is.
It would be great if companies could provide information at all times to meet the needs of these information users, but this is realistically difficult due to time and cost issues.
So the company set a certain period of time to organize its accounting records and disclose the information.
This is the 'accounting period'.
--- From the text
Publisher's Review
“Until now, accounting seemed like a foreign language.
But as I continued editing, I found myself beginning to understand the basics of accounting.
I am impressed by the author's ability to explain complex knowledge in a way that anyone can understand!” ─ Shoulder Telescope Editorial Team
The only accounting introductory book for complete beginners!
I opened the book believing it was an introductory book, but I was so overwhelmed by the difficulty that I couldn't even get past a few pages and closed it.
Everyone has experienced this at least once.
But 《Accounting for Beginners》 is different.
This book knows exactly where beginners get stuck.
Complex and difficult academic concepts are boldly eliminated, and only the essence is compressed to provide the core.
It helps to reduce beginners' fears and allows them to build up from the very basics step by step.
The author failed a course called 'Accounting Principles' in college.
After going through that experience, I passed the Certified Public Accountant exam in 2002, and since then, I have been working for over 20 years, teaching basic financial accounting, basic cost accounting, and basic tax accounting at various institutions, including Daewoo World Management Research Institute, Incheon International Airport Corporation, Lotte Construction, Korea University, Soonchunhyang University, and Bucheon University.
In particular, I have mainly played a role in explaining and enlightening the basics to complete beginners who are at a loss due to having absolutely no background knowledge.
The explanation from someone who knows 'what is difficult for beginners' is different.
The author constantly pondered, "Why do beginners feel so frustrated? If they were to listen to a lecture for just one hour, what would they really need to hear?"
I refined the level and method of explanation by publishing the explanations verified through previous lectures on YouTube (Beginner Accounting, CPA Woocheol Kim), and condensed the core into a book.
That's "Accounting for Beginners."
This book eliminates any potential obstacles for readers and delivers only the essential information they need to know.
As the author advises, "Just take it easy" and "Don't try to memorize it," this book changes our attitude towards accounting.
The author, who emphasizes brevity, has a “shit philosophy” that “the less confident you are, the more hesitant and thick the explanations are.”
So, the quantity was also minimized.
So that even readers who are new to accounting can easily approach it.
I can confidently say that "Accounting for Beginners" is the best book to choose as your first accounting book.
Accounting: Another Language for Reading the World
We have lived well so far without knowing accounting.
But when you know accounting, the world looks different.
The author defines accounting as "the language of reading the world," and says that learning this language will allow you to see the true nature of a company and read the real story behind the numbers.
What stands out is the realistic advice to approach things with flow and feeling rather than blindly memorizing, and the way in which concepts are intuitively explained.
If you know the simple principles presented in "Accounting for Beginners," accounting that seemed complicated will become a breeze.
Complex theories have been boldly removed for intuitive and quick understanding.
The strength of this book is its realistic approach: "Knowing only 30-50% of accounting principles is sufficient."
It includes key points for reading financial statements, how to analyze a company based on growth, profitability, and stability ratios, and even practical tips such as adjusting the closing balance sheet.
The chapter for stock investors presents the three principles of investing: sound capital, minimal effort, and reasonable returns. It also explains how to use price-to-earnings ratios to find undervalued stocks.
It explains concepts encountered in practice in everyday language, such as the relationship between cost of goods sold and inventory assets, the practical meaning of depreciation and impairment, and why retirement benefits are important liabilities.
The goal of this book is to instill confidence in people by saying, "Accounting is nothing special."
The message that knowing a little is enough relieves the burden and makes you want to delve deeper.
The "Beginner's Practical Cheat Key" section at the end of the book is full of materials that will help you develop a practical sense, including an introduction to accounting certifications, a list of frequently used accounting subjects, accounting processing examples, and examples of preparing financial statements.
The author's statement that this level of understanding of accounting puts one in the top 1% of South Koreans is no exaggeration.
But as I continued editing, I found myself beginning to understand the basics of accounting.
I am impressed by the author's ability to explain complex knowledge in a way that anyone can understand!” ─ Shoulder Telescope Editorial Team
The only accounting introductory book for complete beginners!
I opened the book believing it was an introductory book, but I was so overwhelmed by the difficulty that I couldn't even get past a few pages and closed it.
Everyone has experienced this at least once.
But 《Accounting for Beginners》 is different.
This book knows exactly where beginners get stuck.
Complex and difficult academic concepts are boldly eliminated, and only the essence is compressed to provide the core.
It helps to reduce beginners' fears and allows them to build up from the very basics step by step.
The author failed a course called 'Accounting Principles' in college.
After going through that experience, I passed the Certified Public Accountant exam in 2002, and since then, I have been working for over 20 years, teaching basic financial accounting, basic cost accounting, and basic tax accounting at various institutions, including Daewoo World Management Research Institute, Incheon International Airport Corporation, Lotte Construction, Korea University, Soonchunhyang University, and Bucheon University.
In particular, I have mainly played a role in explaining and enlightening the basics to complete beginners who are at a loss due to having absolutely no background knowledge.
The explanation from someone who knows 'what is difficult for beginners' is different.
The author constantly pondered, "Why do beginners feel so frustrated? If they were to listen to a lecture for just one hour, what would they really need to hear?"
I refined the level and method of explanation by publishing the explanations verified through previous lectures on YouTube (Beginner Accounting, CPA Woocheol Kim), and condensed the core into a book.
That's "Accounting for Beginners."
This book eliminates any potential obstacles for readers and delivers only the essential information they need to know.
As the author advises, "Just take it easy" and "Don't try to memorize it," this book changes our attitude towards accounting.
The author, who emphasizes brevity, has a “shit philosophy” that “the less confident you are, the more hesitant and thick the explanations are.”
So, the quantity was also minimized.
So that even readers who are new to accounting can easily approach it.
I can confidently say that "Accounting for Beginners" is the best book to choose as your first accounting book.
Accounting: Another Language for Reading the World
We have lived well so far without knowing accounting.
But when you know accounting, the world looks different.
The author defines accounting as "the language of reading the world," and says that learning this language will allow you to see the true nature of a company and read the real story behind the numbers.
What stands out is the realistic advice to approach things with flow and feeling rather than blindly memorizing, and the way in which concepts are intuitively explained.
If you know the simple principles presented in "Accounting for Beginners," accounting that seemed complicated will become a breeze.
Complex theories have been boldly removed for intuitive and quick understanding.
The strength of this book is its realistic approach: "Knowing only 30-50% of accounting principles is sufficient."
It includes key points for reading financial statements, how to analyze a company based on growth, profitability, and stability ratios, and even practical tips such as adjusting the closing balance sheet.
The chapter for stock investors presents the three principles of investing: sound capital, minimal effort, and reasonable returns. It also explains how to use price-to-earnings ratios to find undervalued stocks.
It explains concepts encountered in practice in everyday language, such as the relationship between cost of goods sold and inventory assets, the practical meaning of depreciation and impairment, and why retirement benefits are important liabilities.
The goal of this book is to instill confidence in people by saying, "Accounting is nothing special."
The message that knowing a little is enough relieves the burden and makes you want to delve deeper.
The "Beginner's Practical Cheat Key" section at the end of the book is full of materials that will help you develop a practical sense, including an introduction to accounting certifications, a list of frequently used accounting subjects, accounting processing examples, and examples of preparing financial statements.
The author's statement that this level of understanding of accounting puts one in the top 1% of South Koreans is no exaggeration.
GOODS SPECIFICS
- Date of issue: November 1, 2025
- Page count, weight, size: 216 pages | 128*188*20mm
- ISBN13: 9791193200421
- ISBN10: 1193200423
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카테고리
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