PART Ⅰ: The Secret to Mastering Multiple-Choice Descriptive Questions

CHAPTER 01 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 02 FINANCIAL STATEMENTS
1.
Theory summary and understanding confirmation
2. OX training
3.
5-year civil service exam questions
4.
Practical training problems

CHAPTER 03 Cash and Receivables and Payables
1.
Theory summary and understanding confirmation
2. OX training
3.
Practical training problems

CHAPTER 04 Financial Assets
1.
Theory summary and understanding confirmation
2. OX training
3.
5-year civil service exam questions
4.
Practical training problems

CHAPTER 05 Inventory Assets
1.
Theory summary and understanding confirmation
2. OX training
3.
5-year civil service exam questions
4.
Practical training problems

CHAPTER 06 Tangible Assets
1.
Theory summary and understanding confirmation
2. OX training
3.
5-year civil service exam questions
4.
Practical training problems

CHAPTER 07 Investment Real Estate
1.
Theory summary and understanding confirmation
2. OX training
3.
5-year civil service exam questions
4.
Practical training problems

CHAPTER 08 Intangible Assets
1.
Theory summary and understanding confirmation
2. OX training
3.
5-year civil service exam questions
4.
Practical training problems

CHAPTER 09 Financial Liabilities
1.
Theory summary and understanding confirmation
2. OX training
3.
5-year civil service exam questions
4.
Practical training problems

CHAPTER 10 Provisions and Employee Benefits
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 11 CAPITAL
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 12 REVENUE RECOGNITION
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 13 CONSTRUCTION CONTRACTS
1.
Theory summary and understanding confirmation
2. OX training
3.
Practical training problems

CHAPTER 14 Accounting Changes and Error Corrections
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 15 CASH FLOW STATEMENT
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 16 Other Accounting
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 17 Cost Management Accounting
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

CHAPTER 18 GOVERNMENT ACCOUNTING
1.
Theory summary and understanding confirmation
2. OX training
3.
Civil service exam questions from the past 5 years
4.
Practical training problems

PART Ⅱ Answers and Explanations

1 Created at the request of test takers.
Every year, as the exam approaches, anxiety about essay questions, also known as essay questions, grows, and we receive many requests to open a [Session Questions Special Lecture].
While other exams have essay questions accounting for over 60% of the questions, the civil service exam has essay questions accounting for no more than 40%.
Therefore, throughout the exam preparation period, test takers focus on computational problems rather than essay problems.
As a result, when you start to feel confident in solving accounting calculation problems, the story problem remains as another mountain to overcome.
However, in the actual civil service examination, since the subject requires both time and score, the essay questions can be said to be the best questions that take less time and have a high correct answer rate.
Exactly
If you are obese.

2 'Choose the right one' and 'Choose the wrong one'!
Which is more difficult: choosing the right answer or choosing the wrong answer? The right answer is a multiple-choice question with three incorrect answers out of four, requiring you to identify the errors every time you read.
Therefore, the 'choose the right one' problem can be said to be much more difficult.
Fortunately, more than 80% of the civil service accounting exam questions are in the form of 'choose the incorrect answer'.
Therefore, if you can accurately identify the three correct passages among the four multiple choice questions, it is not difficult to filter out the one passage that is confusing.
In other words, the civil service accounting exam questions are easy to answer if you have a clear understanding of the contents of the standards.
The important thing is whether you understand the contents of the standard accurately.

3 Changes in exam trends
The proportion of essay questions in the civil service accounting examination has increased since the introduction of the Korean International Financial Reporting Standards (K-IFRS) (2011) and the introduction of government accounting in the civil service examination (2013).
Additionally, the questions are changing from simple accounting basics questions, such as those asking about accounting transactions or errors in trial balances, to questions that directly ask about the contents of the standards.
Now, you must faithfully prepare for the civil service exam according to the standards.

4 Study Tips for Memorization Subjects
After reading the contents of the standard, it is easy to mistakenly think that you understand it.
But when I actually change the text to the incorrect one on the test, I get confused and only then do I realize that I did not understand the content of the standard booklet accurately.
Memorization subjects are most quickly understood and memorized by giving myself the harsh stimulus of 'I don't know the truth' while I am deceiving myself.
Because the problem-solving is based on an understanding of the principles, it ultimately falls into the realm of memorization.
Therefore, the author structured the textbook so that the main contents could be memorized in the shortest possible time through constant stimulation of the contents through a process called 'intense training'.

As I always emphasize, compared to other subjects, accounting has a set of content that presents incorrect answers.
I wanted to create a study guide that would train test takers to identify "incorrect sentences" by highlighting areas where incorrect answers could be provided.

This book is the result of the author's method of studying subjects requiring memorization, and it is the result of his hope that it will serve as a practice book like a shower to students who are losing sleep due to anxiety.

5.
Learning method
Step 1: Stimulation Stage (Intensive Training & Core Theory)
Through 'intense training', you are challenged to discover what you don't know.
This is supplemented by the theory summarized right next to it.
Step 2 Training Stage (OX Intensive Training)
Through the OX questions organized above, you will experience training in judging when a single passage is given in a real test.
Step 3: Practical Training (Practical Training Questions from the 5-Year Civil Service Examination)
These are past exam questions and expected exam questions.
Repeat the training to find the answer in the shortest time possible.

Several years have passed since the publication of Ssulzun.
Many test takers have achieved their dream of passing the exam through Ssulzun.
Someone who passed left this message:
"Ssulzun is love." It has become a secret to passing the exam, so much so that there is no test taker who has not watched Ssulzun.
I sincerely hope that this study guide will be a great source of strength for us who feel infinitely discouraged as we face the exam.