Part 1 Theory
Chapter 1: Fundamentals of Bookkeeping and Accounting
Chapter 2 Financial Accounting Conceptual Framework
Chapter 3 Revenue Recognition
Chapter 4 Inventory Assets
Chapter 5 Tangible Assets
Chapter 6 Investment Real Estate and Intangible Assets
Chapter 7 Debt
Chapter 8 Employee Compensation
Chapter 9 Private Debt
Chapter 10 Capital Accounting
Chapter 11 Financial Assets (1)
Chapter 12 Financial Assets (2) - Securities
Chapter 13 Cash Flow Statement
Chapter 14 Earnings per Share
Boron past exam questions summary

Part 2 Cost Accounting
Chapter 1: Basic Concepts of Cost
Chapter 2: Classification of Costs and Cost Calculation by Sector
Chapter 3 Individual Cost Calculation
Chapter 4 Comprehensive Cost Calculation
Boron combined cost calculation

Part 3 Past Questions
1st Exam Questions (2025 Previous Exam Questions)
2nd Exam Questions (2024 Previous Exam Questions)
3rd Exam Questions (2023 Previous Exam Questions)
4th Exam Questions (2023 Previous Exam Questions)
5th Exam Questions (2022 Previous Exam Questions)
6th Exam Questions (2022 Previous Exam Questions)
7th Exam Questions (2022 Previous Exam Questions)
8th Exam Questions (2021 Previous Exam Questions)
9th Exam Questions (2021 Previous Exam Questions)
10th Exam Questions (2021 Previous Exam Questions)
11th Exam Questions (Administered in October 2020)
12th Exam Questions (Administered in May 2020)
13th Exam Questions (Administered in February 2020)
14th Exam Questions (Administered in September 2019)
15th Exam Questions (Administered in May 2019)
16th Exam Questions (Administered in February 2019)

Part 4 Answers and Explanations
Answers and Explanations for the 1st Exam (2025 Previous Exam Questions)
2nd Exam Answers and Explanations (2024 Previous Exam Questions)
3rd Exam Answers and Explanations (2023 Previous Exam Questions)
4th Exam Answers and Explanations (2023 Previous Exam Questions)
Answers and Explanations for the 5th Exam (2022 Previous Exam Questions)
6th Exam Answers and Explanations (2022 Previous Exam Questions)
Answers and Explanations for the 7th Exam (2022 Previous Exam Questions)
8th Exam Answers and Explanations (2021 Previous Exam Questions)
9th Exam Answers and Explanations (2021 Previous Exam Questions)
10th Exam Answers and Explanations (2021 Previous Exam Questions)
11th Exam Answers and Explanations (Implemented in October 2020)
12th Exam Answers and Explanations (Implemented in May 2020)
13th Exam Answers and Explanations (Implemented in February 2020)
14th Exam Answers and Explanations (Implemented in September 2019)
15th Exam Answers and Explanations (Implemented in May 2019)
16th Exam Answers and Explanations (Implemented in February 2019)

This book is designed to help you learn the core theories more easily and accurately through free lectures directly from the author, organized with examples and examples in an easy-to-understand manner.
In addition, since the importance of past exam questions has increased as they have been made non-public since 2021, we have included 10 restored past exam questions from 2021 to the present so that you can understand the latest exam trends. In addition, we provide 13 previously disclosed past exam questions (6 in book + 7 online), making this book optimized for the written exam for the Computerized Accounting Operations Specialist, which is administered in a question bank format, with a total of 23 past exam questions.