Part 1 Financial Accounting

Pattern 01.
Financial statement preparation process
Pattern 02.
Financial Statement Presentation Method
Pattern 03.
Financial statement presentation
Pattern 04.
Accounting transactions
Pattern 05.
Errors that can be discovered by preparing a trial balance
Pattern 06.
Financial ratio calculation problems
Pattern 07.
Financial Ratios - Impact on Ratios
Pattern 08.
Qualitative characteristics of the conceptual system - reinforcing characteristics
Pattern 09.
Qualitative characteristics of the conceptual system - fundamental characteristics
Pattern 10.
Measurement criteria for financial information
Pattern 11.
Inventory asset identity
Pattern 12.
Cost flow assumptions
Pattern 13.
Inventory Asset Ratios - Profit Margin
Pattern 14.
Inventory asset ratios - fire, theft, etc.
Pattern 15.
Inventory-related ratios - turnover ratio and recovery period
Pattern 16.
Low-price method
Pattern 17.
Retail Inventory Act
Pattern 18.
Acquisition cost of tangible assets
Pattern 19.
Bulk acquisition and expenditure on land
Pattern 20.
exchange
Pattern 21.
Depreciation expense
Pattern 22.
Aerial acquisition and aerial disposal
Pattern 23.
Changes in depreciation
Pattern 24.
Cost model impairment loss
Pattern 25.
Revaluation Model - Land
Pattern 26.
government subsidies
Pattern 27.
Investment real estate
Pattern 28.
Research phase vs. development phase
Pattern 29.
Intangible asset problem
Pattern 30.
Cash items
Pattern 31.
Bank account reconciliation statement
Pattern 32.
Bad debt expense
Pattern 33.
Effective Interest Rate Law - Redemption of Bonds
Pattern 34.
Effective interest rate method - total interest expense
Pattern 35.
Comparison between effective interest rate and face interest rate
Pattern 36.
Effective Interest Rate Method - Calculation-type word problems
Pattern 37.
Accounting for equity instruments
Pattern 38.
Accounting for Equity Instruments - Comprehensive Problems
Pattern 39.
Accounting for debt instruments
Pattern 40.
Components of capital
Pattern 41.
Other comprehensive income
Pattern 42.
Components of Capital - Closing of Retained Earnings
Pattern 43.
Paid capital increase
Pattern 44.
Capital transactions where capital is constant
Pattern 45.
Treasury stock trading
Pattern 46.
The impact of capital transactions on capital
Pattern 47.
Increase or decrease in capital
Pattern 48.
5 Steps to Revenue Recognition (Part 1)
Pattern 49.
5 Steps to Revenue Recognition (Part 2)
Pattern 50.
Year-end adjustment report - accrual basis
Pattern 51.
Year-end Adjustment Entry - Accounting for Consumables
Pattern 52.
Year-end Adjustment Report - Actual Inventory Investigation Method
Pattern 53.
Auto-adjustment error
Pattern 54.
Non-automatic adjustment error
Pattern 55.
Accounting Changes and Error Correction Issues
Pattern 56.
Cash flow classification
Pattern 57.
Conversion between cash and accrual accounting
Pattern 58.
Cash Flow from Operating Activities - Indirect Method
Pattern 59.
Cash Flow from Operating Activities - Direct Method
Pattern 60.
Cash flows related to tangible assets and borrowings
Pattern 61.
If depreciation expense is not presented
Pattern 62.
Cash flow when the increase or decrease in assets and liabilities is unknown
Pattern 63.
Provisions
Pattern 64.
earnings per share
Pattern 65.
Corporate tax accounting
Pattern 66.
Goodwill
Pattern 67.
Equity method

Part 2 Cost Management Accounting

Pattern 68.
Flow of manufacturing costs
Pattern 69.
Double distribution method
Pattern 70.
Step distribution method
Pattern 71.
The problem of auxiliary department costs
Pattern 72.
Variable costing
Pattern 73.
Adjustment of profit differences by cost accounting method
Pattern 74. CVP Analysis and Break-Even Point
Pattern 75.
Target Profit CVP Analysis
Pattern 76.
Target Profit CVP Analysis - When Corporate Tax Exists
Pattern 77.
Safety margin and operating leverage
Pattern 78.
Finished product conversion amount
Pattern 79.
Cost per unit of returnable quantity
Pattern 80.
Completeness
Pattern 81.
Ending cost of materials in process and cost of finished goods
Pattern 82.
Difference in the finished goods conversion amount between the average method and the first-in, first-out method
Pattern 83.
politeness
Pattern 84.
Net Realizable Value Method
Pattern 85.
Uniform rate of return method
Pattern 86.
Direct Material Cost Variance Analysis
Pattern 87.
Direct labor cost variance analysis
Pattern 88.
Fixed manufacturing overhead cost variance analysis
Pattern 89.
Normal individual cost calculation
Pattern 90.
Activity-based costing

Part 3 Government Accounting

Pattern 91.
Financial statement calculation problem
Pattern 92.
Revenue recognition criteria
Pattern 93.
Balance sheet
Pattern 94.
Valuation of assets and liabilities - fair value valuation
Pattern 95.
Heritage assets and national security assets
Pattern 96.
Valuation of Assets and Liabilities - General Tangible Assets and Infrastructure
Pattern 97.
Valuation of Assets and Liabilities - Marketable Securities and Inventory
Pattern 98.
Valuation of Assets and Liabilities - Valuation of Liabilities
Pattern 99.
Local government financial statement preparation process
Pattern 100.
Cash flow statement

Pattern Accounting Study Method

1.
1st Reading: View with the Lecture
Pattern Accounting is a textbook that includes solution methods and solutions to past exam questions.
First, it would be more efficient to review the solution method again, watch me solve the problem, and then try to solve it yourself.
Since the lecture time is short, around 30 hours, listening to the lectures will not be a burden.

2.
2nd Reading: How to Study Every Day
In practice, you have to solve 20 problems within 20 minutes, so 200 problems means you can solve them within 200 minutes.
If you solve all 200 questions in the morning right before the exam and work through the incorrect answers in the afternoon, you can cover the entire scope of accounting in one day.
Since this is the second time I'm solving it, it doesn't matter if the answer is marked.
It doesn't matter how many times you answer.
What matters is the process of reaching the answer.
If you can go through the same process again and pick the correct answer, then you have studied well.
For those who find it inconvenient to have the answers marked, I recommend purchasing the book again and solving the problems.

3.
Utilizing Core Accounting and Power Accounting
It is much better to solve just one problem by properly understanding the correct solution than to solve many problems.
If the solution method is perfect, it can be solved without lectures.
I recommend purchasing and studying Core Accounting and Power Accounting.
Core Accounting and Power Accounting are textbooks used in both basic and advanced theory lectures, and contain 10 years of 9th and 7th grade civil service accounting exam questions.
I believe that training is sufficient just with the problems already included in this textbook.