Analysis of the first CPA/Tax Accountant exam questions

Chapter 1 General Financial Accounting
Chapter 2 Conceptual Framework for Financial Reporting
Chapter 3 Financial Statement Presentation and Fair Value Measurement
Chapter 4 Cash and Cash Equivalents and Present Value Valuation
Chapter 5 Inventory Assets
Chapter 6 Tangible Assets
Chapter 7 Intangible Assets
Chapter 8 Investment Real Estate
Chapter 9 Financial Assets
Chapter 10 Impairment of Assets and Non-Current Assets Held for Sale
Chapter 11 Financial Debt
Chapter 12 Provisions
Chapter 13 Capital
Chapter 14 Complex Financial Products
Chapter 15 Lease
Chapter 16 Revenue (1) Revenue from contracts with customers
Chapter 17 Profit (2) Construction Contract
Chapter 18 Employee Compensation
Chapter 19 Stock-Based Compensation
Chapter 20 Corporate Tax Accounting
Chapter 21 Earnings per Share
Chapter 22 Accounting Changes and Error Corrections
Chapter 23 Cash Flow Statement
Chapter 24 Interim Financial Reporting and Financial Ratio Analysis

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2025 Certified Public Accountant Exam 1st Exam Questions
2024 Tax Accountant Exam 1st Exam Questions

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Reflecting the latest international accounting standards!
A practice book of multiple-choice intermediate accounting questions for the first CPA/CPA exam.

[Recommended for these people]
1.
Everyone preparing for the first CPA/Tax Accountant exam
2.
Those who want to check the past five years' trends in questions for the first CPA/CPA exam and prepare strategically.

[Hacker's Textbook's Unique Features]
1.
We have carefully selected and included intermediate accounting problems with a high probability of appearing on the exam.
1) The latest Korean adopted International Financial Reporting Standards are faithfully reflected in the textbook.
2) You can check the problems you must solve from the 'Required Problem List' included in each chapter and focus on your studies.

2.
You can strategically study by understanding the frequency and importance of questions through the [Question Status Analysis Table] for the past five years and the [Question Trends] by chapter.
1) We have included a table that summarizes the frequency of questions by topic by analyzing past questions from the first CPA/Tax Accountant exams over the past five years.
2) You can easily find and study the important parts and areas you feel are lacking in the 'Exam Trends' provided for each chapter.

3.
You can solve any problem without difficulty through a structured approach based on difficulty level and consistent problem-solving methods.
1) To help you study efficiently, each unit is divided into ‘Basic Problems’ and ‘Advanced Problems’ and organized by difficulty level.
2) By providing consistent problem-solving methods, you can easily learn the correct problem-solving approach and develop application skills.

4.
You can maximize your practical experience with the latest exam questions from two sessions.
1) Includes one set of the latest questions from the first CPA/Tax Accountant exams.
2) By solving past exam questions, you can understand the latest exam trends and develop a sense of the actual exam.

Hackers' Additional Learning Content for Passing the CPA Exam - Hackers Management Academy (cpa.Hackers.com)
1.
Professor Kim Won-jong's lecture on this textbook (discount coupon included in the textbook)
2.
Certified Public Accountant/Tax Accountant Exam Questions
3.
Exam Passing Stories and Exam Information/News