PART 01 Computerized Accounting Level 2 Theory

CHAPTER 01 Fundamentals of Accounting 20
01 Basic Accounting Concepts 20
02 Financial Statements 23
03 Recognizing Accounting Transactions40

CHAPTER 02 Assets 56
01 Current assets 56
02 Inventory Assets 100
03 Investment Assets 120
04 Tangible Assets 122
05 Intangible Assets 146
06 Other non-current assets 149

CHAPTER 03 Debt 152
01 Current Liabilities 152
02 Non-current liabilities 157

Chapter 04: Capital 172
01 Capital of Private Enterprises 172

CHAPTER 05 Revenues and Expenses 182
01 Definition of Revenue and Expenses 182
02 Sales and Cost of Sales 183
03 Selling and administrative expenses 187
04 Non-operating income 191

CHAPTER 06 Settlement 213
01 Accounting Cycle and Settlement 213
02 Settlement Matters 216

PART 02 Level 2 Computerized Accounting Practice

CHAPTER 01 Registering and Modifying Basic Information 244
01 Company Registration 244
02 Business Partner Registration 249
03 Account Subjects and Summary Registration 256
04 Electric Power Distribution Financial Statements 261
05 Electricity Income Statement 265
06 Initial carryover by business partner 270

CHAPTER 02 Entering Transaction Data 274
01 General Voucher Entry 274
02 Correcting errors in input data 278

CHAPTER 03 Entering Financial Statements 282
01 Settlement Summary 282
02 Entering the settlement details 283

CHAPTER 04: Accounting 289
01 Accounting Inquiry 289
02 General Ledger 290
03 Account Ledger 292
04 Daily Schedule (Monthly Schedule) 294
05 Accounting Director 296
06 Financial Statements 298
07 Income Statement 300
08 Total Balance Trial Balance Sheet 302

Hello! This is Director Hyewon.

I started studying accounting on my own while working as a soldier, which had nothing to do with accounting, and was contemplating my future career.
At the time, most of the materials for studying accounting were specialized books, so learning accounting was quite difficult.
Accounting felt like a foreign language to me, a non-major, because there were many terms I had never heard before.
As the director of a computerized accounting academy and a vocational training instructor, I decided to create lecture content that even non-majors can easily learn, based on my hard-earned study experience. The result is the "Hyewonjang" channel.
Many people have asked for a book that teaches them the basics step by step, so I've published my first book to help more people.

It's okay if you don't even know the 'ㅎ' in accounting!

This book is based on the "Hyewonjang" channel motto of making accounting easy to understand for anyone, even those new to it. It contains a selection of content necessary for the computerized accounting certification exam.
Based on the lectures I've been giving since 2018, I've compiled research on how to make studying accounting easier.

1. Theory is fast, practice is friendly
2. 100% free lectures for short-term passing
3. Practice as if it were the real exam with the latest past exam questions.
4. Need help? Feel free to ask questions anytime.
5. Theory + practice + latest past exam questions in one book