[Ⅰ Basic Edition]

PART 01 Financial Accounting and Accounting Principles

CHAPTER 1 The Significance of Financial Accounting
CHAPTER 2 Generally Accepted Accounting Principles (GAAP) and Korean International Financial Reporting Standards (K-IFRS)
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PART02 Accounting Principles

CHAPTER 1 Transaction Records
CHAPTER 2 The process of bookkeeping
CHAPTER 3: The Accounting Cycle
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PART 03 Financial Statement Presentation and Present Value

CHAPTER 1: Purpose of Financial Statements and Complete Financial Statements, General Matters
CHAPTER 2 Financial Statements
CHAPTER 3 Statement of Comprehensive Income
CHAPTER 4 Other Financial Statements
CHAPTER 5 Measuring Present Value
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PART04 Inventory Assets

CHAPTER 1: DEFINITION OF INVENTORY ASSETS
CHAPTER 2 Acquisition Cost of Inventory Assets and End-of-Year Inventory Asset Adjustments
CHAPTER 3 Determining the Unit Cost of Inventory Assets
CHAPTER 4: Obsolescence and Valuation Losses on Inventory Assets
CHAPTER 5 Special Cost Allocation Methods
CHAPTER 6 Agriculture, Forestry and Fisheries
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PART05 Tangible Assets

CHAPTER 1 The Significance of Tangible Assets
CHAPTER 2 Initial Recognition and Measurement of Tangible Assets
CHAPTER 3 Depreciation and subsequent cost of tangible assets, and derecognition
CHAPTER 4 Cost of Assets by Type
CHAPTER 5: Recovery Costs and Government Subsidies
CHAPTER 6 Reevaluation Model
CHAPTER 7 Impairment of Tangible Assets
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PART 06 Investment Real Estate and Intangible Assets

CHAPTER 1 Investment Real Estate
CHAPTER 2 Intangible Assets
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PART 07 Provisions and Interim Financial Reporting

CHAPTER 1 The Meaning, Recognition, and Measurement of Provisions
CHAPTER 2 Application of Reserve Liabilities
CHAPTER 3: Post-Reporting Events
CHAPTER 4 Interim Financial Reporting
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PART 08 Financial Debt

CHAPTER 1 Definition and Classification of Financial Liabilities
CHAPTER 2 Financial Liabilities Measured at Amortized Cost
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[Ⅱ Advanced Edition]

PART09 CAPITAL

CHAPTER 1 The Meaning, Measurement, and Classification of Capital
CHAPTER 2 Capital
CHAPTER 3 CAPITAL TRANSACTIONS
CHAPTER 4 Profit and Loss Transactions
CHAPTER 5 Preferred Stock - Dividend Preferred Stock
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PART 10 Financial Assets (1)

CHAPTER 1 Cash and Cash Equivalents and Bank Account Reconciliation Statement
CHAPTER 2 Impairment of Receivables
CHAPTER 3 Derecognition of Financial Assets
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PART 11 Financial Assets (2)

CHAPTER 1 Financial Assets in General
CHAPTER 2 Investment Equity Products
CHAPTER 3 Investment Debt Products
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PART 12 Revenue from contracts with customers

CHAPTER 1 The Meaning of Profit
CHAPTER 2 Revenue from contracts with customers
CHAPTER 3 STEP 1 - Identifying the Contract
CHAPTER 4 STEP 2 - Identifying Performance Obligations
CHAPTER 5 STEP 3 - Calculating the Transaction Price
CHAPTER 6 STEP 4 - Distribution of Transaction Prices
CHAPTER 7 STEP 5 - Revenue Recognition
CHAPTER 8 Application of Revenue Recognition by Transaction Type
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PART 13 CONSTRUCTION CONTRACT

CHAPTER 1 General Construction Contracts
CHAPTER 2 Accounting for Construction Contracts
CHAPTER 3 Special Circumstances of Construction Contracts
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PART 14 Accounting Changes and Error Corrections

CHAPTER 1: Fundamentals of Accounting Changes and Error Correction
CHAPTER 2 APPLICATION OF CHANGES IN ACCOUNTING POLICIES
CHAPTER 3 APPLICATION OF CHANGES IN ACCOUNTING ESTIMATES
CHAPTER 4: APPLICATION OF ERROR CORRECTION
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PART 15 Earnings per share

CHAPTER 1 The Basics of Earnings Per Share
CHAPTER 2 Basic Earnings Per Share
CHAPTER 3 Diluted Earnings Per Share
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PART 16 Cash Flow Statement

CHAPTER 1: BASICS OF CASH FLOW STATEMENTS
CHAPTER 2 How to Prepare a Statement of Cash Flows
CHAPTER 3 Cash Flow from Operating Activities
CHAPTER 4 Cash Flow from Investing Activities
CHAPTER 5 Cash Flows from Financing Activities
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PART 17 Corporate Tax Accounting

CHAPTER 1: Fundamentals of Corporate Tax Accounting
CHAPTER 2 Inter-period Allocation of Corporate Tax
CHAPTER 3 Distribution of corporate tax within the period
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PART 18 Mergers and Investment in Affiliated Companies

CHAPTER 1 Business Combinations and Merger Accounting
CHAPTER 2 Investment in Affiliated Companies
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PART 19 Financial Ratios

CHAPTER 1 Financial Statement Analysis
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PART 20 Conceptual Framework for Financial Reporting

CHAPTER 1: Purpose and Status of the Conceptual Framework
CHAPTER 2: PURPOSE OF GENERAL PURPOSE FINANCIAL REPORTING
CHAPTER 3: Qualitative Characteristics of Useful Financial Information
CHAPTER 4 Reporting Entity
CHAPTER 5 ELEMENTS OF FINANCIAL STATEMENTS
CHAPTER 6 Recognition and Removal of Financial Statement Elements
CHAPTER 7 Measurement of Financial Statement Elements
CHAPTER 8: Capital and Capital Maintenance Concepts
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[Ⅲ Other]

PART 21 Capitalization of Borrowing Costs

CHAPTER 1: BASICS OF BORROWING COSTS
CHAPTER 2 Capitalization of Borrowing Costs
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PART22 Complex Financial Products

CHAPTER 1: The Meaning and Types of Complex Financial Products
CHAPTER 2 Convertible Bonds
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PART 23 Employee Salaries

CHAPTER 1: The Meaning and Classification of Employee Compensation
CHAPTER 2 Retirement Benefit System
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PART24 Lease

CHAPTER 1: Fundamentals of Lease Accounting
CHAPTER 2 Lessors - Financial Leases
CHAPTER 3 Lessors - Operating Leases
CHAPTER 4 Finance Leases Where the Lessor Is a Manufacturer or Seller
CHAPTER 5: Leaseholders

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