Subject 1: Accounting I

Chapter 1 Corporate Accounting Standards

Section 1 Financial Accounting and Accounting Standards
Section 2 Financial Accounting Conceptual Framework
Section 3 Financial Statements
Section 4 Cash and Accounts Receivable
Section 5 Inventory Assets
Section 6 Financial Assets
Section 7 Tangible Assets
Section 8 Intangible Assets
Section 9 Financial Liabilities
Section 10 Private Debt and Compound Financial Products
Section 11 Adjustment of Claims and Debts
Section 12 Provisions and Events After the Reporting Period
Section 13 Employee Salaries
Section 14 Capital
Section 15 Profits
Section 16 Earnings per share
Section 17 Accounting Policies, Changes in Accounting Estimates, and Errors
Section 18 Audit Report

Second subject: Accounting II

Chapter 1 Accounting for Business Combinations

Section 1 Merger
Section 2 Consolidated Accounting
Section 3 Equity Method Accounting

Chapter 2 Special Accounts

Section 1 Financial Reporting and Qualitative Characteristics
Section 2 Lease
Section 3 Effect of Exchange Rate Fluctuations
Section 4 Corporate Tax Accounting
Section 5 Construction Contract

Suspension table

[Special Appendix] Hitting the Target with Practice Tests
1st Hitting Practice Test
2nd Hitting Practice Test
3rd Hitting Practice Test
4th Hitting Practice Test
Answers and Explanations
OMR answer sheet

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