Part 1: First Steps in Accounting

01 Fundamentals of Accounting
1.
What is accounting?
2.
Corporate Accounting Standards
3.
A means of conveying accounting information: financial statements
4.
Accounting period (= reporting period)
5.
External audit system

02 Double-entry bookkeeping and transaction records
1.
Recognition of accounting transactions
2.
accounting equation
3.
account
4.
indignation
5.
electricity
6.
Preparation of trial balances and financial statements

03 Accounting Cycle
1.
The accounting cycle
2.
Final revision report
3.
Preparation of revised balance sheet
4.
Settlement table
5.
Closing of the books

Part 2 Financial Accounting

04 Conceptual Framework for Financial Reporting
1.
General Conceptual Framework
2.
Purpose, target audience, and limitations of general purpose financial reports and the information provided
3.
Qualitative characteristics of useful financial information
4.
General Purpose Financial Statements
5.
Elements of Financial Statements
6.
Recognition and Removal of Financial Statement Elements
7.
Measurement of financial statement elements
8.
Presentation and disclosure of financial statements
9.
The concept of capital and capital maintenance

05 Financial Statements
1.
Full financial statements
2.
General Principles of Preparation and Presentation of Financial Statements
3.
financial statements
4.
Comprehensive Income Statement
5.
Other financial statements
6.
Interim Financial Report
7.
Events after the reporting period

06 Cash and Receivables and Payables
1.
Cash and cash equivalents
2.
Internal control system for cash
3.
Bank account reconciliation statement
4.
Receivables and payables
5.
Present value assessment of long-term bonds and liabilities
6.
Valuation of Accounts Receivable - Bad Debt Accounting
7.
Elimination of accounts receivable
The time value of boron

07 Financial Assets
1.
The basis of financial assets
2.
Equity products
3.
debt products
4.
Reclassification
Issuance of "Boron" bonds

08 Inventory Assets
1.
Types of inventory assets
2.
Determining the acquisition cost of inventory assets
3.
Accounting for commodity trading
4.
Valuation of ending inventory assets
5.
Inventory impairment loss and valuation loss
6.
Estimation of inventory assets
Boron agricultural, forestry and fishery resources

09 Tangible Assets
1.
Characteristics and Classification of Tangible Assets
2.
Acquisition of tangible assets
3.
Acquisition cost by type of tangible asset
4.
Cost model
5.
Reevaluation model
6.
Other matters regarding tangible assets
Effect of exchange rate fluctuations on boron

10 Investment Properties
1.
The significance of investment real estate
2.
Recognition and Measurement
3.
eliminate
4.
Investment property replacement

11 Intangible assets
1.
Definition of intangible assets
2.
Acquisition cost of intangible assets
3.
Amortization of intangible assets
4.
Impairment of intangible assets
5.
Removal of intangible assets
6.
Revaluation of intangible assets
7.
Internally generated intangible assets

12 Financial Debt
1.
Basics of Financial Liabilities
2.
private loans

13 Accrued liabilities and employee benefits
1.
Accrued liabilities, contingent liabilities, and contingent assets
2.
Employee salaries

14 Capital
1.
The meaning of capital
2.
capital transactions
3.
Profit and loss transactions
4.
Comprehensive capital changes
5.
Statement of changes in equity

15 Revenue Recognition
1.
General Theory of Revenue Recognition
2.
5 Steps to Revenue Recognition
3.
Presentation of contract-related assets and liabilities in financial statements
4.
Revenue recognition by type

16 Construction Contract
1.
Basics of Construction Contracts
2.
Revenue recognition from construction contracts
3.
Accounting for construction contracts
4.
Revenue recognition when loss is expected
5.
If progress cannot be reasonably measured
6.
Special contract costs

17 Accounting Changes and Error Corrections
1.
Accounting changes
2.
Error correction

18 Corporate Tax Accounting
1.
Fundamentals of Corporate Tax Accounting
2.
Deferred income tax accounting
3.
Financial Statement Disclosure
4.
Distribution within the corporate tax period

19 Cash Flow Statement
1.
The significance of the cash flow statement
2.
Classification of Cash Flow Statement Activities
3.
How to calculate cash flow
4.
Preparation of a cash flow statement

20% earnings per share
1.
The basis of earnings per share
2.
Basic earnings per share
3.
Diluted earnings per share

21 Investment in Associates and Equity Method
1.
Fundamentals of Investment in Affiliated Companies
2.
Equity method accounting treatment

22 Financial Ratios
1.
financial ratios

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

"2026 Oh Jeong-hwa Accounting and Financial Accounting" is a basic textbook optimized for the 7.9 level civil service accounting exam.
It fully reflects the revised accounting standards and the latest exam trends.
You can easily and completely understand the theory through Teacher's Map and Teacher Oh's Talk.
To optimize the composition for solving multiple-choice and applied problems, basic examples, past true/false questions, true/false quizzes, confirmation questions, and practical training questions are included.

The features of 『2026 Oh Jeong-hwa Accounting and Financial Accounting』 are

1.
It fully reflects the revised accounting standards and the latest trends in past exam questions.
2.
You can easily and completely understand the content through Teacher's Map and Teacher Oh's TALK.
3.
It provides an optimized structure for problem solving through basic examples, true/false questions, true/false quizzes, confirmation questions, and practical training questions.