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 Cash Flow Statement
16 earnings per share
17 Investment in Associates and Equity Method
18 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

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

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

1.
Carefully selected essential application problems and difficulty level for each problem

It consists of carefully selected essential questions to prepare for the 9th level civil service exam.
You can improve your skills to the maximum extent possible by repeatedly studying application problems.
Additionally, each problem is categorized by difficulty level, so you can review the areas you lack by comparing them to your own perception of the problem, and you can increase your learning effectiveness by repeatedly studying difficult problems.

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 financial accounting and cost management accounting

This book consists of 316 questions in total, including 262 questions on financial accounting and 54 questions on cost management accounting, based on the 9th-grade civil service accounting exam.
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-life situation, and then comparing the solution method with the correct answer and explanation, you can improve your skills by supplementing any shortcomings.