Part 1 Financial Accounting

01 Fundamentals of Accounting
02 Double-entry bookkeeping and transaction records
03 Accounting Cycle
04 Conceptual Framework for Financial Reporting
05 Financial Statements
06 Cash and Receivables and Payables
07 Financial Assets
08 Inventory Assets
09 Tangible assets
10 Investment Properties
11 Intangible assets
12 Financial Debt
13 Accrued liabilities and employee benefits
14 Capital
15 Revenue Recognition
16 Construction Contract
17 Accounting Changes and Error Corrections
18 Corporate Tax Accounting
19 Cash Flow Statement
20% earnings per share
21 Investment in Associates and Equity Method
22 Financial Ratios
23 Agricultural, forestry and fishery assets
24 Exchange rate fluctuation effect

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 Cost
08 Cost Estimation
09 CVP Analysis
10 Standard Cost
11 Related Costs and Decision-Making

Part 3 Government Accounting

01 Rules on National Accounting Standards
02 Rules on Local Government Accounting Standards
03 Comparison of National Accounting Standards and Local Government Accounting Standards

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

"2026 Oh Jeong-hwa Accounting Oh Jin-da" is a compressed summary note optimized for the 7th and 9th level civil service accounting exams.
Concepts and practical problem-solving techniques are compiled into one book.
Rather than simply summarizing theories, it contains the problem-solving approaches emphasized in lectures, and the content is diagrammed to help organize the entire unit structurally, making it easy to understand at a glance.

The features of 『2026 Oh Jeong-hwa Accounting Oh Jin-da』 are

1.
It covers all the content covered in the textbook.

2.
All the problem-solving secrets are included in Teacher Oh's Tip.

3.
It was built with a configuration optimized for last-minute cleanup.