Part 1 Financial Accounting

01 First Steps in Accounting
02 Conceptual Framework for Financial Reporting
03 Financial Statements
04 Cash and receivables and payables
05 Financial Assets
06 Inventory Assets
07 Tangible assets
08 Investment Real Estate
09 Intangible Assets
10 Financial Debt - Private Debt
11. Accrued liabilities and employee benefits
12 Capital
13 Revenue Recognition and Construction Contracts
14 Accounting Changes and Error Corrections
15 Corporate Tax Accounting
16 Cash Flow Statement
17 Earnings per share
18 Investment in Associates and Equity Method
19 Financial Ratios

Part 2 Cost Management Accounting

01 Fundamentals of Cost Management Accounting
02 Cost allocation
03 Individual cost
04 Comprehensive cost calculation
05 Activity-based costing
06 Distribution of combined costs
07 Variable Costing
08 CVP Analysis
09 Standard Cost
10 Other Management Accounting

Part 3 Government Accounting

01 Government Accounting

Pass with the confidence of a top-tier student! SYSTEM Accounting
Oh Jeong-hwa, Accounting

"2026 Oh Jeong-hwa Accounting 1000 Questions" is an upgraded textbook written by a former member of the National Certified Public Accountant Examination Committee and a professor at Samil Academy, reflecting the latest trends in exam questions, adding or subtracting content from existing questions and explanations, and replacing questions.
The specific features of this textbook are as follows:

1.
3-level system for step-by-step learning

To provide step-by-step learning based on the test taker's learning difficulty and whether they are prepared for levels 7 and 9, the questions are divided into Levels 1, 2, and 3 based on difficulty.
Accordingly, students preparing for the 9th level should focus on Level 1 and Level 2, and students preparing for the 7th level should focus on Level 2 and Level 3.
This book consists of a total of 1,000 questions that reflect the latest exam trends, and the weights of Levels 1, 2, and 3 are roughly 20%, 60%, and 20%, respectively, to ensure that you can sufficiently solve the intermediate difficulty problems that account for more than 80% of Levels 7 and 9.

2.
Linking related theories and displaying past application questions for each question (horizontal instinct learning method)

The theoretical structure and units of the textbook are displayed so that you can immediately look up related content.
100% applied problems are combined with applications of past civil service exam questions and past exam questions from other exams, and the past exam application of civil service exam questions is displayed so that the applied past exam questions can be linked to Past Exam Plus to solve related problems.
A horizontal learning method that goes from basic textbooks to past exam questions and application problems by topic is possible.

3.
Single volume of financial accounting, cost management accounting, and government accounting

This book is based on the 9th-grade civil service accounting exam and consists of 850 questions on financial accounting, 120 questions on cost management accounting, and 30 questions on government accounting.
That is, it was written across all areas to cover all objective accounting exam questions, making it easy for test takers to organize the workbook into a single volume.

4.
Separation of problem sets and answer sheets for skill improvement

Accounting is notorious for being a time-consuming subject in the civil service examination.
Also, the passing score is lower than other subjects.
That means it's that difficult.
Therefore, accounting is a field that considers the characteristics of speeding up through logical reasoning and calculations, so it is important to structure the process in your head by quickly solving problems you know multiple times.
Accordingly, the answers and explanations were separated from the question paper and organized into a separate book.
This is because understanding the answer through explanations does not increase speed.
By solving problems while maintaining the tension of a real test, and then comparing the solution method with the correct answer and explanation, you can improve your skills by supplementing any shortcomings.