Preface 002
Exam Trends and Countermeasures 004
Regular Curriculum Guide 006
Composition and Features 008

Part 1 Accounting Fundamentals

Chapter 1 Accounting Theory and Conceptual Framework
Section 1. Significance of Accounting
1.
Financial Accounting and Management Accounting
2.
Accounting standards
3.
accounting audit
Section 2 Financial Accounting Conceptual Framework
1.
General Purpose Financial Reporting
2.
Qualitative characteristics of useful financial information
3.
General Purpose Financial Statements
4.
Reporting company
5.
Financial statement elements
6.
Recognition and removal
7.
measurement
8.
Display and Disclosure
9.
The concept of capital and capital maintenance

Chapter 2 Financial Statement Presentation and Disclosure
Section 1. Recording of Transactions and Preparation of Financial Statements
1.
Types of financial statements
2.
Recognition of Transactions
3.
indignation
4.
electricity
5.
Preparation of trial balance
6.
Adjustment of financial statements
7.
Closing the books
8.
Preparation of financial statements
Section 2 Presentation of Financial Statements
1.
general details
2.
financial statements
3.
Comprehensive Income Statement
4.
Statement of changes in equity
5.
Cash flow statement
6.
annotation
Section 3 Interim Financial Reporting
1.
Composition of interim financial statements
2.
Writing standards
Section 4 Profit and Loss from Discontinued Operations
[Boron] Indignation Practice
[Boron] T Account
[Boron] Accrual basis and cash basis (accrual and deferral)
[Boron] The Time Value of Money
[Boron] Examination Accounting Framework

Part 2 Assets

Chapter 03 Investment Real Estate
Section 1: Framework of Investment Real Estate
1.
Non-depreciable asset (land) cost model
2.
Fair value model for non-depreciable assets (land)
3.
Depreciable Asset (Building) Cost Model
4.
Fair value model for depreciable assets (buildings)
Section 2. Significance of investment real estate
Section 3 Recognition of Investment Property
Section 4 Valuation of Investment Property
1.
Cost model
2.
Fair value model
Section 5 Removal of Investment Property
1.
disposal
2.
Substitute
Withdrawal task

Chapter 04 Tangible Assets
Section 1. Framework of Tangible Assets
1.
Non-depreciable asset (land) cost model
2.
Non-depreciable assets (land) revaluation model
3.
Depreciable asset cost model
4.
Depreciable Asset Revaluation Model
Section 2 Meaning of tangible assets
Section 3 Recognition of Tangible Assets
1.
Initial recognition and subsequent costs
2.
measurement
3.
Special forms of measurement
Section 4 Valuation of Tangible Assets
1.
Depreciation
2.
impairment
3.
Reevaluation
Section 5 Removal of tangible assets
1.
Calculation of disposal gains and losses
2.
Tangible Assets T Account
[Advanced] Capitalized Borrowing Costs

Chapter 05 Intangible Assets
Section 1: Framework of Intangible Assets
Section 2 Meaning of Intangible Assets
1.
Control over resources and existence of future economic benefits
2.
Identifiability
Section 3 Recognition of Intangible Assets
1.
Initial recognition and subsequent costs
2.
measurement
3.
Internally generated intangible assets
Section 4 Valuation of Intangible Assets
1.
Cost model
2.
impairment
3.
Reevaluation
Section 5 Goodwill
1.
Meaning
2.
Accounting treatment
3.
Income Value Method Using Excess Profit

Chapter 06 Inventory Assets
Section 1. Framework of Inventory Assets
1.
Inventory HC model
2.
Quantity-based evaluation
Section 2 Significance of Inventory Assets
Section 3 Recognition of Inventory Assets
1.
Measurement of acquisition cost
2.
Cut-off of inventory assets
3.
Purchasing activities
Section 4 Sale of Inventory Assets
1.
Calculating cost of sales
2.
Gross profit margin method
Section 5 Valuation of Inventory Assets
1.
Determination of quantity
2.
Determination of unit price (assumption of cost flow)
3.
Application of conservatism (low-price law)
[Boron] The framework of the supplementary law
[Advanced] Retail Inventory Law

Chapter 07 Biological Assets
Section 1 Framework of Biological Assets
Section 2 Recognition of Biological Assets
Section 3 Valuation of Biological Assets
Section 4 Removal of Biological Assets

Chapter 08 Cash and Cash Equivalents
Section 1. Framework and Recognition of Cash and Cash Equivalents
1.
Scope of cash and cash equivalents
Section 2 Valuation of Cash and Cash Equivalents
1.
Bank account reconciliation statement
2.
Cash shortage
Section 3 Other topics related to cash and cash equivalents
1.
petty cash system

Chapter 09 Accounts Receivable
Section 1. Framework and Recognition of Accounts Receivable
1.
Meaning
2.
Initial recognition of accounts receivable
3.
Measurement of accounts receivable
Section 2 Valuation of Accounts Receivable
1.
General principles
2.
Impairment loss (bad debt accounting)
Section 3 Elimination of Accounts Receivable
1.
Cash recovery amount
2.
Disposition of accounts receivable
3.
The substance of the transfer of accounts receivable
4.
bill discounting

Chapter 10 Financial Assets
Section 1. Framework of Financial Assets
1.
Stock_FVPL Financial Assets
2.
Stock_FVOCI Select Financial Asset
3.
Bonds_FVPL Financial Assets
4.
Bonds_AC, FVOCI financial assets
Section 2 Meaning of Financial Assets
Section 3 Accounting for Financial Assets
1.
Recognition of financial assets
2.
Valuation of financial assets
3.
Derecognition of financial assets
Section 4 Accounting for Equity Instruments
1.
Current Profit and Loss - Equity Instruments Measured at Fair Value
2.
Other Comprehensive Income - Fair Value Measurement Option for Equity Instruments
3. Comparison of FVPL Equity Products and FVOCI Select Equity Products
Section 5 Accounting for Debt Instruments
1.
Debt instruments measured at amortized cost
2.
Debt instruments measured at fair value in profit or loss
3.
Other comprehensive income - debt instruments measured at fair value
Section 6 Impairment Losses and Reclassification
1.
Impairment of financial assets
2.
Reclassification of financial assets

Part 3 Debt and Equity

Chapter 11 Financial Debt
Section 1 Financial Liabilities
1.
The significance of financial debt
2.
Classification of financial liabilities
3.
Recognition and Measurement of Financial Liabilities
4.
Elimination of financial debt
Section 2 Private Debt
1.
The meaning of private loans
2.
Initial recognition and follow-up measurements
3.
Repayment (elimination) of private debt
4.
Other considerations

Chapter 12 Provisions and Other Liabilities
Section 1 Reserve Liabilities
1.
Recognition of provisions
2.
Contingent Liabilities and Contingent Assets
3.
Measurement of liabilities
4.
Elimination of reserve liabilities
5.
Accounting treatment of reserve liabilities by type
Section 2 Events after the reporting period
1.
Post-reporting event requiring correction
2.
Post-reporting event that does not require correction
[Advanced] Employee Salaries

Chapter 13 Capital
Section 1 The Meaning of Capital
1.
Classification of capital
2.
Increase or decrease in capital
Section 2 Capital Transactions
1.
Stock issuance
2.
potato
3.
Treasury stock
Section 3 Profit and Loss Transactions
1.
Accumulated other comprehensive income
2.
Retained earnings
Section 4 Dividends
1.
Differential dividend
2.
Form of dividend
Section 5 Statement of Appropriation of Retained Earnings and Statement of Changes in Equity
1.
Retained Earnings Disposition Statement
2.
Statement of changes in equity
[Advanced] Equity Method
[Advanced] Stock-Based Compensation

Part 4 Profit and Loss

Chapter 14 Revenue Recognition
Section 1. Framework for Revenue Recognition
1.
Identification (recognition) of obligations
2.
Price distribution (measurement)
3.
Accounting treatment (revenue recognition)
Section 2 Revenue Recognition Based on Progress
1.
Measuring progress
2.
Application of progress criteria
Section 3 Revenue Recognition by Type
1.
Sales with return rights
2.
Provision of Warranty
3.
Consignment Sales: Principal to Agent
4.
Licensing
5.
Repurchase agreement
6.
Non-independence claim agreement
7.
Customer loyalty system
8.
Gift certificate sales
Section 4 Calculation of profit and loss
1.
Income statement structure
2.
Breakdown of major profits and losses
[Advanced] Corporate Tax Accounting

Chapter 15 Accounting Changes and Error Corrections
Section 1 Accounting Changes
1.
Types of accounting changes
2.
Accounting treatment for accounting changes
Section 2 Amendment of Settlement
1.
expendables
2.
Occurrence and postponement
3.
Trial Balance Revision
Section 3 Error Correction
1.
Accounting for error correction
2.
Error correction and indignation
3.
Approach by error type

Part 5 Others

Chapter 16 Statement of Cash Flows
Section 1 Cash Flow Statement Theory
1.
Classification of activities
2.
Cash flow reporting
Section 2 Conversion from Accrual to Cash Accounting
1.
Account analysis method (T-account method)
2.
Increase/decrease analysis method
3.
One-shot method
Section 3 Cash Flows by the Direct Method
1.
Cash flow from operating activities
2.
Cash flow from investing activities
3.
Cash flow from financing activities
Section 4 Cash Flows by the Indirect Method
1.
Principle of the indirect method
2.
Classification of non-operating profit and loss
3.
One-shot method for problem solving

Chapter 17 Financial Analysis
Section 1 Ratio Analysis
1.
Stability ratio
2.
Activity ratio
3.
Profitability ratio
4.
Growth ratio
5.
Investment indicators
Section 2 Earnings per share
1.
Measurement of basic earnings per share
2.
Diluted earnings per share
3.
Display of earnings per share

Chapter 18 Leases and the Effects of Exchange Rate Fluctuations
Section 1 Lease Accounting
1.
Accounting treatment of lessees
2.
Accounting treatment of lessors (lease companies)
Section 2 Effect of Exchange Rate Fluctuations
1.
Basics of the Effect of Exchange Rate Fluctuations
2.
Conversion to functional currency
3.
Conversion to the display currency

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