PART 01 Accounting Principles

CHAPTER 01 Fundamentals of Accounting 26
01 Basic Accounting Concepts 26
02 Financial Statements 27
03 Accounting Cycle 34

CHAPTER 02 ASSETS 53
01 Current assets 53
02 Inventory Assets 81
03 Investment Assets 105
04 Tangible Assets 114
05 Intangible Assets 143
06 Other non-current assets 150

CHAPTER 03 Debt 154
01 Current Liabilities 154
02 Non-current liabilities 165

CHAPTER 04 CAPITAL 181
01 Definition of Capital 181
02 Key Accounts of Capital 181
03 Accounting for Capital 182

CHAPTER 05 Revenues and Expenses 200
01 Definition of Revenue and Expenses 200
02 Sales and Cost of Sales 207
03 Selling and administrative expenses 211
04 Non-operating income 215

CHAPTER 06 Settlement 231
01 Settlement 231
02 Settlement Matters 233

PART 02 Cost Accounting

CHAPTER 01 The Concept of Cost 258
01 Basic Concepts of Cost 258
02 Classification of Cost 260
03 Flow of Manufacturing Costs 272

CHAPTER 02 Cost Calculation by Sector 283
01 Cost Allocation 283
02 Cost calculation by sector 283

CHAPTER 03 Individual Costing 291
01 Concept of Individual Cost Accounting 291
02 Actual Individual Cost Calculation 292
03 Normal Individual Cost Calculation 293

CHAPTER 04 Comprehensive Costing 303
01 Concept of Comprehensive Cost Accounting 303
02 Comprehensive Cost Calculation 303
03 Comparison of Comprehensive Costing and Individual Costing 305

PART 03 VAT

CHAPTER 01 Basic Concepts of Value Added Tax 320
01 Tax Concepts and Classification 320
02 Basic Concepts of Value Added Tax 321
03 Value-Added Tax Subjects and Taxpayers 324
04 Value-added tax tax period 325
05 VAT payment location 326
06 Business Registration 327

CHAPTER 02 Taxable Transactions 336
01 Transactions subject to value-added tax 336
02 Supply of Goods 336
03 Supply of Services 338
04 Import of goods 339
05 Supply period 339

CHAPTER 03 Tax Rates and Exemptions 347
01 Tax rate 347
02 Duty Free 350
03 Difference between the small business rate and tax exemption 353

CHAPTER 04 Tax Invoice 358
01 Transaction Collection and Tax Invoice 358
02 Receipt 362

CHAPTER 05 Calculating Tax Bases and Tax Amounts 368
01 Value-Added Tax Calculation Structure 368
02 Taxable Standards and Sales Tax Amount 368
03 Tax paid 373
04 Tax Deduction 376

CHAPTER 06 REPORTING AND PAYMENT 389
01 Scheduled Report and Payment 389
02 Confirmation of Report and Payment 389
03 Refund 390

PART 04 Level 1 Computerized Accounting Practice

CHAPTER 01 Registering and Modifying Basic Information 394
01 Company Registration 394
02 Business Partner Registration 397
03 Account Subjects and Summary Registration 402
04 Electricity Division Financial Statements 406
05 Initial carryover by business partner 416

CHAPTER 02 Entering Transaction Data 419
01 General Voucher Entry 419
02 Purchase and sales voucher entry 423
03 Correcting errors in input data 470

CHAPTER 03 Entering Financial Statements 474
01 Settlement Summary 474
02 Entering the settlement details 475

CHAPTER 04: Bookkeeping 483
01 Accounting Inquiry 483
02 General Ledger 484
03 Account Ledger 486
04 Daily Calendar (Monthly Calendar) 488
05 Accounting Director 490
06 Financial Statements 492
07 Income Statement 494
08 Total Balance Sheet 496
09 Value Added Tax Return Form 498
10 Tax Invoice Total Table 506
11 Purchase and Sales Account 511

PART 05 Computerized Accounting Level 1 Exam Questions

CHAPTER 01: 516 Previous Questions for Level 1 Computerized Accounting
01 Analysis of Previous Exam Questions for Level 1 Computerized Accounting (Additional Content) 516
02 Things to keep in mind when solving previous questions for the Level 1 Computerized Accounting exam: 517
03 Level 1 Computerized Accounting Exam Procedure 519

CHAPTER 02: Level 1 Computerized Accounting Mock Exam (114th to 103rd) 520
01 114th Computerized Accounting Level 1 Exam Questions 520
02 113th Computerized Accounting Level 1 Exam Questions 530
03 112th Computerized Accounting Level 1 Exam Question 541
04 111th Computerized Accounting Level 1 Exam Questions 550
05 110th Computerized Accounting Level 1 Exam Questions 558
06 109th Computerized Accounting Level 1 Exam Questions 568
07 108th Computerized Accounting Level 1 Exam Questions 578
08 107th Computerized Accounting Level 1 Exam Questions 588
09 106th Computerized Accounting Level 1 Exam Questions 598
10 105th Computerized Accounting Level 1 Exam Question 607
11 104th Computerized Accounting Level 1 Exam Questions 617
12 103rd Computerized Accounting Level 1 Exam Questions 627

01 114th Computer Accounting Level 1 Exam Questions Answers and Explanations 638
02 113th Computerized Accounting Level 1 Exam Questions Answers and Explanations 643
03 112th Computerized Accounting Level 1 Exam Questions Answers and Explanations 647
04 111th Computerized Accounting Level 1 Exam Questions Answers and Explanations 652
05 110th Computerized Accounting Level 1 Exam Questions Answers and Explanations 656
06 109th Computerized Accounting Level 1 Exam Questions Answers and Explanations 661
07 108th Computer Accounting Level 1 Exam Questions Answers and Explanations 666
08 107th Computerized Accounting Level 1 Exam Questions Answers and Explanations 671
09 106th Computerized Accounting Level 1 Exam Questions Answers and Explanations 676
10 105th Computer Accounting Level 1 Exam Questions Answers and Explanations 681
11 104th Computer Accounting Level 1 Exam Questions Answers and Explanations 685
12 103rd Computer Accounting Level 1 Exam Questions Answers and Explanations 690

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