1.
Financial Accounting
CHAPTER 01 Accounting Theory 14
Practice Problem 37
CHAPTER 02 FINANCIAL STATEMENTS 40
Practice Problem 61
CHAPTER 03 Present Value 63
Practice Problem 68
CHAPTER 04 Inventory Assets 69
Practice Problem 93
CHAPTER 05 Tangible Assets 96
Practice Problem 139
CHAPTER 06 Intangible Assets 144
Practice Problem 156
CHAPTER 07 Financial Assets 158
Practice Problem 169
CHAPTER 08 Current Liabilities 170
Practice Problem 189 Table of Contents 5
CHAPTER 09 Non-Current Liabilities 191
Practice Problem 216
CHAPTER 10 CAPITAL 219
Practice Problem 251
CHAPTER 11 Accounting Changes and Error Corrections 256
Practice Problem 266
CHAPTER 12 STATEMENT OF CASH FLOWS 267
Practice Problem 288
CHAPTER 13: Convertible Securities and Earnings Per Share 293
Practice Problem 312
CHAPTER 14 RECOGNIZING REVENUES AND EXPENSES 318
Practice Problem 349
CHAPTER 15 Equity and Debt Instruments 353
Practice Problem 372
CHAPTER 16 Other Accounting and Reporting 375
Practice Problem 413

2.
Cost accounting
CHAPTER 01: Fundamentals of Cost Management Accounting 422
Practice Problem 429
CHAPTER 02 Flow of Costs 431
Practice Problem 438
CHAPTER 03 Cost Allocation 440
Practice Problem 450
CHAPTER 04: New Theory of Cost Management Accounting 454
Practice Problem 470
CHAPTER 05 Individual Costing 472
Practice Problem 481
CHAPTER 06 Comprehensive Costing 485
Practice Problem 500
CHAPTER 07 Standard Costing 504
Practice Problem 519 Table of Contents 7
CHAPTER 08 Variable Costing 527
Practice Problem 534
CHAPTER 09 Cost Estimation 542
CHAPTER 10: Cost, Operating Volume, and Profit Analysis 547
Practice Problem 563
CHAPTER 11: RELATED COSTS AND SHORT-TERM SPECIAL DECISIONS 567
Practice Problem 578
CHAPTER 12 Comprehensive Budget 585
Practice Problem 592
CHAPTER 13 CAPITAL BUDGETING 594
Practice Problem 607
CHAPTER 14: Responsibility Accounting and Internal Replacement Pricing 611
Practice Problem 624

3.
Tax accounting
PART 1: General Tax Law
CHAPTER 01 General Tax Law 634
CHAPTER 02 Practice Problem 636

PART 2 National Tax Basic Act
CHAPTER 01 National Tax Basic Act General Provisions 640
CHAPTER 02 Principles of Taxation and Application of Tax Law 651
CHAPTER 03 Tax Liability (Establishment, Confirmation, and Extinction) 657
CHAPTER 04 Tax Claim Preservation System 667
CHAPTER 05 Taxation (Amended Returns, Correction Claims, Surtax) 674
CHAPTER 06 Tax Refunds and Tax Refund Surcharges 686
CHAPTER 07 National Tax Appeal System 689
CHAPTER 08 Taxpayer Rights (Tax Audit, Pre-Taxation Review) 694
CHAPTER 09 Supplementary Rules 699
CHAPTER 10 PENALTY 701
CHAPTER 11 PRACTICE PROBLEMS 702 TABLE OF CONTENTS 9

PART 3 Value Added Tax Act
CHAPTER 01 General Provisions of the Value Added Tax Act 714
CHAPTER 02 Taxable Transactions 729
CHAPTER 03 Tax Rates and Exemptions 737
CHAPTER 04 Calculating Tax Bases and Tax Amounts 746
CHAPTER 05 Transaction Collection and Tax Invoices 763
CHAPTER 06 REPORTING AND PAYMENT PROCEDURES 773
CHAPTER 07 Simplified Taxation 779
CHAPTER 08 Practice Problem 789

PART 4 ​​Income Tax Law
CHAPTER 01 General Provisions of the Income Tax Act 804
CHAPTER 02 Financial Income 810
CHAPTER 03 Business Income 816
CHAPTER 04 Earned Income, Pension Income, and Other Income 823
CHAPTER 05 Comprehensive Income Tax Base and Tax Amount Calculation 841
CHAPTER 06 Retirement Income 848
CHAPTER 07 Transfer Income 852
CHAPTER 08 Reporting, Payment and Decision, Correction, Collection, and Refund 857
CHAPTER 09 Practice Problems 862 Table of Contents 11

PART 5 CORPORATE TAX LAW
CHAPTER 01 General Provisions of the Corporate Tax Act 878
CHAPTER 02: Calculating Corporate Tax 883
CHAPTER 03 Items of Income and Non-Income 889
CHAPTER 04 Deductible and Non-Deductible Items 894
CHAPTER 05 Denial of Unfair Acts 930
CHAPTER 06 Valuation of Assets and Liabilities 934
CHAPTER 07 Tax Base and Tax Calculation 941
CHAPTER 08 Corporate Tax Payment Procedures 945
CHAPTER 09 Practice Problem 948