Chapter 1 Financial Accounting and Accounting Principles
1.
The significance of financial accounting
Ⅰ.
Definition of Accounting
Ⅱ.
Classification of Accounting Information Users and Accounting
Ⅲ.
financial reporting
2.
Generally Accepted Accounting Principles (GAAP) and Korean International Financial Reporting Standards (K-IFRS)
Ⅰ.
Generally Accepted Accounting Principles (GAAP)
Ⅱ.
Korean International Financial Reporting Standards (K-IFRS)
Key frequently occurring sentences
Multiple choice questions

Chapter 2 Accounting Principles
1.
Record of transactions
Ⅰ.
accounting equation
Ⅱ.
Identification of accounting transactions
2.
The process of bookkeeping
Ⅰ.
The meaning of the account
Ⅱ.
Analysis and resentment of transactions
Ⅲ.
electricity
Ⅳ.
Preparation of trial balance, balance sheet, and statement of comprehensive income
V.
Closing of the books
Ⅵ.
Self-verification function of trial balance and double-entry bookkeeping
3.
Accounting cycle process
Ⅰ.
Comparison of cash basis and accrual basis
Ⅱ.
The significance of the amendment of the final accounts
Ⅲ.
Amendment of settlement statement for occurrence
Ⅳ.
Amendment of the settlement statement regarding the postponement
V.
Accounting cycle process
Key frequently occurring sentences
Multiple choice questions

Chapter 3 Financial Statement Presentation and Present Value
1.
Purpose of Financial Statements and Complete Financial Statements, General Matters
Ⅰ.
Purpose of Financial Statements
Ⅱ.
Full financial statements
Ⅲ.
general details
2.
financial statements
Ⅰ.
The meaning, format, and information displayed in the financial statements
Ⅱ.
Distinguishing between current and non-current assets and liabilities
3.
Comprehensive Income Statement
Ⅰ.
The meaning of the statement of comprehensive income and the information displayed in it
Ⅱ.
Presentation method and classification of expenses in the statement of comprehensive income
4.
Other financial statements
Ⅰ.
Statement of changes in equity
Ⅱ.
Cash flow statement
Ⅲ.
annotation
5.
Present value measurement
Ⅰ.
Understanding the Time Value of Money
Ⅱ.
Financial Accounting Application of Present Value Assessment
Ⅲ.
Application of present value of cash flows of corporate bonds
Key frequently occurring sentences
Multiple choice questions

Chapter 4 Inventory Assets
1.
Definition of inventory assets
Ⅰ.
Definition of inventory assets
2.
Acquisition cost of inventory assets and adjustment of year-end inventory assets
Ⅰ.
Acquisition cost of inventory assets
Ⅱ.
Cost allocation of ending inventory assets
3.
Method for determining unit cost of inventory assets
Ⅰ.
Consideration of quantity and unit price when allocating cost of inventory assets
Ⅱ.
Determining unit costs (= assuming cost flow)
Ⅲ.
Method for determining unit cost
4.
Depreciation and valuation losses on inventory assets
Ⅰ.
Impairment loss on inventory assets
Ⅱ.
Valuation loss on inventory assets and application of the lower-of-value method
Key frequently occurring sentences
Multiple choice questions

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[Recommended for]
1.
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2.
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[Hacker's Textbook's Unique Features]
1.
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It contains key content likely to appear on the Certified Public Accountant/Certified Tax Accountant exams, and faithfully reflects the latest international accounting standards.

2.
The theory is explained in an easy-to-understand manner, tailored to the beginner's level.

1) It is structured to allow a light understanding of the overall flow of accounting.
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3.
You can solidify your understanding of the fundamentals of accounting through various learning tools.
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1.
This textbook lecture (discount coupon included in the textbook)
2.
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