Chapter 1: First Steps in Accounting

Ⅰ.
Accounting concepts
01 What is Accounting?
02 Means of conveying accounting information: Financial statements
03 Interrelationships between financial statements

Ⅱ.
Flow of Accounting
01 What is swelling?
02 Accounting Cycle
03 Accounts ledger and general ledger
Case 04 I
Case 05 - A Journey to the 13th Century

Chapter 2 Understanding Accounting Subjects

Ⅰ.
Review your asset accounts
01 Current Assets
02 Non-current assets

Ⅱ.
Review your liabilities
01 Current Liabilities
02 Non-current liabilities

Ⅲ.
Examining the Capital Account
01 The meaning of capital
02 Classification of Capital
03 Capital
04 Capital surplus
05 Capital Adjustment
06 Accumulated other comprehensive income
07 Retained Earnings

Ⅳ.
Review your income account
01 The meaning of profit
02 Determining the Amount to Recognize as Revenue: Measuring Revenue
03 Determining the accounting period to which revenue is attributed: Recognizing revenue
04 Revenue Recognition Criteria: Realization
05 Sales
06 Non-operating income

V.
Reviewing Expense Accounts
01 The meaning of cost
02 Cost Recognition Criteria: Principle of Matching Revenue and Expenses
03 Cost of sales
04 Selling and administrative expenses
05 Non-operating expenses
06 Corporate tax expense
07 Net Income

Chapter 3: Final Accounts

Ⅰ.
Organizing and Completing - Settlement
01 Significance of the Settlement
02 Settlement Procedure

Ⅱ.
View again with trial balance sheet
01 Significance of the trial balance
02 Types of trial balances
03 Types of errors in trial balances
04 Procedure for preparing a trial balance sheet

Ⅲ.
Review the financial statements
01 Purpose of the adjustment of the final accounts
02 Accounting amendments by account subject

Ⅳ.
Closing the accounting books
01 Closing the profit and loss account
02 Closing of financial statements

Deep Learning
Preparing financial statements using examples

Chapter 4: How to Read Financial Statements Easily

Ⅰ.
Take a look at the financial statements
01 Obtaining financial statements

Ⅱ.
Check the audit opinion
01 Types of Audit Opinions

Ⅲ.
View the financial statements

Ⅳ.
View the income statement

Deep Learning
Analysis case through comparison of financial ratios

PART II.
Practical Edition
Key Summary Notes

Practice problems

Chapter 1: First Steps in Accounting
Chapter 2 Understanding Accounting Subjects
Chapter 3: Final Accounts
Chapter 4: How to Read Financial Statements Easily
Answers and Explanations

mock exam

1 mock exam
2 mock exams
3 mock exams
Answers and Explanations

1.
Key Notes

This is a corner that summarizes the key contents of each chapter.
Before studying, review key content in advance to anticipate new material. On test day, quickly skim through key notes and use them for final review.

2.
Text study

The main text, where full-scale learning takes place, is written in a systematic yet easy-to-understand manner, with diagrams and examples to explain the theoretical content.
Study all the content thoroughly while increasing your reading comprehension.

3.
Example

If you want to understand the theory you learned in the main text more clearly, try solving the examples provided.
You can also see a friendly explanation, so you can fully understand it on your own.

4. True or False Quiz

At the end of each chapter, there is a quiz to check if you have understood the material.
If there are any incorrect questions.
Let's briefly go back to the related text and review it.

5.
Practice questions and mock exams

Solve practice problems to summarize the content of each chapter, and solve mock exams in an environment similar to the actual exam.
Also, take note of the questions that reflect the new type of accounting management qualification exam.