Kim Seong-su's Easy and Fast Accounting Official Notes
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Description
Book Introduction
preface
How can we make accounting more accessible? This is a question I've constantly pondered over over the past decade teaching accounting.
There are many reasons why accounting can be difficult, but it's probably because financial accounting and cost accounting are so extensive and complex.
Therefore, to efficiently master this vast body of accounting content, we concluded that a summary was needed that would allow readers to grasp the core content quickly and three-dimensionally. This led to the creation of this textbook.
The features of this textbook are as follows:
1.
Summary based on actual lecture notes
It is structured around the content written in actual lectures, and the concepts of accounting are diagrammed and illustrated to enable a three-dimensional understanding.
2.
Visual emphasis through four-color printing
We have used various colors throughout the content to highlight important parts and clearly distinguish between current profit and loss, other comprehensive income, and total comprehensive income.
3.
Application of cursive fonts
Instead of using stiff fonts, we use fonts that resemble actual handwritten notes, giving the learner a familiar feel as if they are reading notes they have written themselves, and reducing visual fatigue.
4.
Maximizing the Use of Pictures and Graphs
All illustrations and graphs in the textbook were designed by the author based on actual materials he had written.
This allows us to convey the liveliness of the lecture scene and reduces the rigidity of traditional accounting textbooks.
5. QR code learning linkage
You can check related past exam questions directly through the QR code included in the text.
This reduces the volume of the textbook and increases portability and economy.
This textbook is the culmination of over a decade of teaching experience, analysis of past exam questions, and practical experience.
All content was handwritten by the author on numerous practice sheets, and was completed through numerous revisions and refinements.
This is the author's 'favorite textbook' filled with so much love and effort.
I sincerely hope that through this book, many students studying accounting will be able to understand accounting more easily and quickly, and enjoy the joy of passing the exam.
Finally, I would like to express my deepest gratitude to the CEO and staff of Jun Edu & Books for their hard work in publishing this textbook.
November 2025
Author Kim Seong-su's dream
How can we make accounting more accessible? This is a question I've constantly pondered over over the past decade teaching accounting.
There are many reasons why accounting can be difficult, but it's probably because financial accounting and cost accounting are so extensive and complex.
Therefore, to efficiently master this vast body of accounting content, we concluded that a summary was needed that would allow readers to grasp the core content quickly and three-dimensionally. This led to the creation of this textbook.
The features of this textbook are as follows:
1.
Summary based on actual lecture notes
It is structured around the content written in actual lectures, and the concepts of accounting are diagrammed and illustrated to enable a three-dimensional understanding.
2.
Visual emphasis through four-color printing
We have used various colors throughout the content to highlight important parts and clearly distinguish between current profit and loss, other comprehensive income, and total comprehensive income.
3.
Application of cursive fonts
Instead of using stiff fonts, we use fonts that resemble actual handwritten notes, giving the learner a familiar feel as if they are reading notes they have written themselves, and reducing visual fatigue.
4.
Maximizing the Use of Pictures and Graphs
All illustrations and graphs in the textbook were designed by the author based on actual materials he had written.
This allows us to convey the liveliness of the lecture scene and reduces the rigidity of traditional accounting textbooks.
5. QR code learning linkage
You can check related past exam questions directly through the QR code included in the text.
This reduces the volume of the textbook and increases portability and economy.
This textbook is the culmination of over a decade of teaching experience, analysis of past exam questions, and practical experience.
All content was handwritten by the author on numerous practice sheets, and was completed through numerous revisions and refinements.
This is the author's 'favorite textbook' filled with so much love and effort.
I sincerely hope that through this book, many students studying accounting will be able to understand accounting more easily and quickly, and enjoy the joy of passing the exam.
Finally, I would like to express my deepest gratitude to the CEO and staff of Jun Edu & Books for their hard work in publishing this textbook.
November 2025
Author Kim Seong-su's dream
- You can preview some of the book's contents.
Preview
index
CHAPTER 1 Basic Accounting 8
01 Accounting Concepts ★ 8
02 Calculation of current profit and loss ★★★ 9
03 Accounting Cycle Process (1) ★ 10
04 Accounting Cycle Process (2) ★★★ 11
CHAPTER 2 Inventory Assets 12
01 The Meaning of Inventory Assets and Inventory Asset Acquisition Cost ★ 12
02 Inventory Asset Unit Price Determination Method ★★ 13
03 Items to Include in Ending Inventory Assets ★★ 14
04 Gross Profit Margin Method ★★ 15
05 Retail Inventory Law ★★ 16
06 Undervaluation of Inventory Assets ★★★ 17
07 Inventory Asset Accounts ★★ 19
CHAPTER 3 Tangible Assets 20
01 The Meaning of Tangible Assets and Acquisition Cost ★ 20
02 Depreciation ★★★ 21
03 Disposal of Tangible Assets ★★★ 23
04 Acquisition cost by type of tangible asset 24
05 Impairment of Tangible Assets (Cost Model) ★★★ 27
06 Reevaluation Model (1) ★★★ 28
07 Reevaluation Model (2) ★★★ 30
CHAPTER 4: INTANGIBLE ASSETS 32
01 Definition and Characteristics of Intangible Assets ★ 32
02 Acquisition Cost of Intangible Assets ★ 33
03 Internally Generated Intangible Assets ★★ 34
04 Subsequent Measurement of Intangible Assets ★★ 35
05 Goodwill ★★ 36
06 Cash-generating unit 37
CHAPTER 5: Investment Real Estate 38
01 Meaning 38
02 Case Type 38
03 Identification 39
04 Follow-up Measurement of Investment Real Estate ★ 39
CHAPTER 6 Financial Assets (1) 40
01 Cash and Cash Equivalents ★ 40
02 Bank Account Reconciliation ★★ 41
03 Discount of Bills ★ 42
04 Accounting for Losses ★★ 43
CHAPTER 7 Financial Debt (Private Bonds) 44
01 Determination of the Bond Issuance Price ★★ 44
02 Amortized Cost Method (Effective Interest Method) ★★★ 45
03 Calculating Private Debt ★★★ 47
CHAPTER 8 ACCOUNTABLE LIABILITIES 48
01 Provisions, Contingent Liabilities, and Contingent Assets ★★ 48
02 Requirements for Reserve Liabilities ★★ 49
03 Measurement of Accrued Liabilities ★ 50
04 Repayment and Use of Reserve Liabilities 51
05 Expected future operating loss 51
CHAPTER 9 CAPITAL 52
01 Classification of Capital ★★★ 52
02 Capital Box ★★★ 53
03 Stock Dividends · Bonus Capital Increases · Stock Splits · Stock Consolidations ★★ 54
04 Earnings per share (EPS) ★★ 54
05 Dividend Calculation ★★ 55
CHAPTER 10 Financial Assets (2) 56
01 Classification of Financial Assets ★ 56
02 Classification of Financial Assets ★★ 57
03 Measurement of Financial Assets ★★ 58
04 Investment Equity Products ★★★ 59
05 Investment Debt Products ★★★ 60
CHAPTER 11 Revenue from Customer Contracts 61
01 Revenue and Expenses ★ 61
02 Revenue Recognition Step 5 ★★ 61
03 Identifying Performance Obligations ★★ 62
04 Transaction Price Calculation 62
05 Revenue Recognition by Type ★★ 63
06 Construction Contract ★★ 64
CHAPTER 12 STATEMENT OF CASH FLOWS 65
01 Presentation and Meaning of Cash Flow Statement ★ 65
02 Classification of Activities in the Statement of Cash Flows ★ 66
03 Cash Flow from Operating Activities (Indirect Method) ★★ 67
04 Cash Flow from Operating Activities (Direct Method) ★★★ 68
CHAPTER 13 Accounting Changes and Error Corrections 69
01 Changes in Accounting Policies ★★ 69
02 Changes in Accounting Estimates ★★ 70
03 Error Correction ★★★ 71
CHAPTER 14 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING 72
01 The phase and characteristics of the conceptual system ★ 72
02 The Significance of General Purpose Financial Reporting ★ 72
03 Limitations of General Purpose Financial Reporting ★ 73
04 Basic Assumptions ★ 73
05 Qualitative Characteristics ★★★ 74
06 Measurement of Financial Statement Elements ★★★ 75
CHAPTER 15 Financial Statement Presentation 76
01 General Information ★ 76
02 Financial Statements ★ 78
03 Comprehensive Income Statement ★★ 79
CHAPTER 16 CORPORATE TAX ACCOUNTING 80
01 General Information ★ 80
CHAPTER 17 Affiliates 81
01 The significance of affiliated companies 81
02 Significant influence 81
03 Accounting Treatment 82
CHAPTER 18 Financial Ratios ★★ 83
01 Liquidity ratio 83
02 Safety ratio 83
03 Profitability ratio 83
04 Activity Ratio 84
05 Other ratio 84
CHAPTER 19 Calculating Product Costs ★★★ 85
CHAPTER 20 Classification of Costs ★ 86
01 Classification of Cost 86
02 Classification by Cost Behavior ★★ 86
03 Classification by Decision Making ★ 88
04 Cost allocation standard 88
CHAPTER 21 Individual Costing ★★★ 89
01 The Significance of Individual Cost Calculation ★ 89
02 Cost allocation of auxiliary parts ★★★ 89
03 Double Distribution Method ★★ 89
CHAPTER 22 Normal Costing ★★★ 90
01 The significance of normal cost accounting 90
02 Actual Cost Calculation · Normal Cost Calculation ★ 90
03 Distribution Difference Analysis ★★★ 90
04 Distribution Difference Adjustment ★★★ 91
CHAPTER 23 Activity Costing ★ 92
01 The Significance of Activity Cost Calculation 92
02 Advantages of Activity Costing 92
03 Disadvantages of Activity Costing 92
04 Cost Class 93
05 Activity Cost Calculation Procedure 93
CHAPTER 24 Comprehensive Costing ★★★ 94
01 The Significance of Comprehensive Cost Accounting ★ 94
02 Comparison of Individual Costing and Comprehensive Costing ★★ 94
03 Comprehensive Cost Calculation Procedure 94
04 Finished Product Conversion (Average Method) ★★★ 95
05 Finished Goods Conversion Amount (FIFO) ★★★ 95
06 Unit price of finished product conversion ★★ 96
07 Cost Calculation ★★ 96
08 Handling Politeness ★★ 97
CHAPTER 25: Combined Costing ★★ 98
01 The Significance of Combined Cost Calculation ★ 98
02 Combined Cost Allocation Method ★★ 98
CHAPTER 26 Standard Costing ★★★ 99
01 The Significance of Standard Costing ★ 99
02 Direct Material Cost Difference ★★★ 99
03 Direct Labor Cost Difference ★★★ 100
04 Variable Manufacturing Indirect Cost Difference ★★★ 100
05 Fixed Manufacturing Indirect Cost Difference ★★★ 100
CHAPTER 27: Variable Costing ★★★ 101
CHAPTER 28 Cost Functions ★★ 103
01 Total Cost Form ★ 103
02 High-low point method ★★ 103
CHAPTER 29 CVP Analysis ★★★ 104
01 Basic Assumptions of CVP Analysis ★ 104
02 Basic CVP Analysis ★★★ 104
03 CVP Analysis (Corporate Tax) ★★★ 105
04 Sensitivity Analysis ★★ 105
05 Extended CVP Analysis ★★ 106
CHAPTER 30 Short-Term Special Decision Making ★★ 107
01 Special Order ★★★ 107
02 External Purchase ★★ 107
03 Additional Processing Decision 108
04 If there are constraints ★ 108
05 Capital Budgeting ★ 109
CHAPTER 31 Investment Focus ★★ 111
01 Return on Investment (ROI) ★★ 111
02 Residual Income (RI) ★★ 111
03 Economic Value Added (EVA) ★ 111
01 Accounting Concepts ★ 8
02 Calculation of current profit and loss ★★★ 9
03 Accounting Cycle Process (1) ★ 10
04 Accounting Cycle Process (2) ★★★ 11
CHAPTER 2 Inventory Assets 12
01 The Meaning of Inventory Assets and Inventory Asset Acquisition Cost ★ 12
02 Inventory Asset Unit Price Determination Method ★★ 13
03 Items to Include in Ending Inventory Assets ★★ 14
04 Gross Profit Margin Method ★★ 15
05 Retail Inventory Law ★★ 16
06 Undervaluation of Inventory Assets ★★★ 17
07 Inventory Asset Accounts ★★ 19
CHAPTER 3 Tangible Assets 20
01 The Meaning of Tangible Assets and Acquisition Cost ★ 20
02 Depreciation ★★★ 21
03 Disposal of Tangible Assets ★★★ 23
04 Acquisition cost by type of tangible asset 24
05 Impairment of Tangible Assets (Cost Model) ★★★ 27
06 Reevaluation Model (1) ★★★ 28
07 Reevaluation Model (2) ★★★ 30
CHAPTER 4: INTANGIBLE ASSETS 32
01 Definition and Characteristics of Intangible Assets ★ 32
02 Acquisition Cost of Intangible Assets ★ 33
03 Internally Generated Intangible Assets ★★ 34
04 Subsequent Measurement of Intangible Assets ★★ 35
05 Goodwill ★★ 36
06 Cash-generating unit 37
CHAPTER 5: Investment Real Estate 38
01 Meaning 38
02 Case Type 38
03 Identification 39
04 Follow-up Measurement of Investment Real Estate ★ 39
CHAPTER 6 Financial Assets (1) 40
01 Cash and Cash Equivalents ★ 40
02 Bank Account Reconciliation ★★ 41
03 Discount of Bills ★ 42
04 Accounting for Losses ★★ 43
CHAPTER 7 Financial Debt (Private Bonds) 44
01 Determination of the Bond Issuance Price ★★ 44
02 Amortized Cost Method (Effective Interest Method) ★★★ 45
03 Calculating Private Debt ★★★ 47
CHAPTER 8 ACCOUNTABLE LIABILITIES 48
01 Provisions, Contingent Liabilities, and Contingent Assets ★★ 48
02 Requirements for Reserve Liabilities ★★ 49
03 Measurement of Accrued Liabilities ★ 50
04 Repayment and Use of Reserve Liabilities 51
05 Expected future operating loss 51
CHAPTER 9 CAPITAL 52
01 Classification of Capital ★★★ 52
02 Capital Box ★★★ 53
03 Stock Dividends · Bonus Capital Increases · Stock Splits · Stock Consolidations ★★ 54
04 Earnings per share (EPS) ★★ 54
05 Dividend Calculation ★★ 55
CHAPTER 10 Financial Assets (2) 56
01 Classification of Financial Assets ★ 56
02 Classification of Financial Assets ★★ 57
03 Measurement of Financial Assets ★★ 58
04 Investment Equity Products ★★★ 59
05 Investment Debt Products ★★★ 60
CHAPTER 11 Revenue from Customer Contracts 61
01 Revenue and Expenses ★ 61
02 Revenue Recognition Step 5 ★★ 61
03 Identifying Performance Obligations ★★ 62
04 Transaction Price Calculation 62
05 Revenue Recognition by Type ★★ 63
06 Construction Contract ★★ 64
CHAPTER 12 STATEMENT OF CASH FLOWS 65
01 Presentation and Meaning of Cash Flow Statement ★ 65
02 Classification of Activities in the Statement of Cash Flows ★ 66
03 Cash Flow from Operating Activities (Indirect Method) ★★ 67
04 Cash Flow from Operating Activities (Direct Method) ★★★ 68
CHAPTER 13 Accounting Changes and Error Corrections 69
01 Changes in Accounting Policies ★★ 69
02 Changes in Accounting Estimates ★★ 70
03 Error Correction ★★★ 71
CHAPTER 14 CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING 72
01 The phase and characteristics of the conceptual system ★ 72
02 The Significance of General Purpose Financial Reporting ★ 72
03 Limitations of General Purpose Financial Reporting ★ 73
04 Basic Assumptions ★ 73
05 Qualitative Characteristics ★★★ 74
06 Measurement of Financial Statement Elements ★★★ 75
CHAPTER 15 Financial Statement Presentation 76
01 General Information ★ 76
02 Financial Statements ★ 78
03 Comprehensive Income Statement ★★ 79
CHAPTER 16 CORPORATE TAX ACCOUNTING 80
01 General Information ★ 80
CHAPTER 17 Affiliates 81
01 The significance of affiliated companies 81
02 Significant influence 81
03 Accounting Treatment 82
CHAPTER 18 Financial Ratios ★★ 83
01 Liquidity ratio 83
02 Safety ratio 83
03 Profitability ratio 83
04 Activity Ratio 84
05 Other ratio 84
CHAPTER 19 Calculating Product Costs ★★★ 85
CHAPTER 20 Classification of Costs ★ 86
01 Classification of Cost 86
02 Classification by Cost Behavior ★★ 86
03 Classification by Decision Making ★ 88
04 Cost allocation standard 88
CHAPTER 21 Individual Costing ★★★ 89
01 The Significance of Individual Cost Calculation ★ 89
02 Cost allocation of auxiliary parts ★★★ 89
03 Double Distribution Method ★★ 89
CHAPTER 22 Normal Costing ★★★ 90
01 The significance of normal cost accounting 90
02 Actual Cost Calculation · Normal Cost Calculation ★ 90
03 Distribution Difference Analysis ★★★ 90
04 Distribution Difference Adjustment ★★★ 91
CHAPTER 23 Activity Costing ★ 92
01 The Significance of Activity Cost Calculation 92
02 Advantages of Activity Costing 92
03 Disadvantages of Activity Costing 92
04 Cost Class 93
05 Activity Cost Calculation Procedure 93
CHAPTER 24 Comprehensive Costing ★★★ 94
01 The Significance of Comprehensive Cost Accounting ★ 94
02 Comparison of Individual Costing and Comprehensive Costing ★★ 94
03 Comprehensive Cost Calculation Procedure 94
04 Finished Product Conversion (Average Method) ★★★ 95
05 Finished Goods Conversion Amount (FIFO) ★★★ 95
06 Unit price of finished product conversion ★★ 96
07 Cost Calculation ★★ 96
08 Handling Politeness ★★ 97
CHAPTER 25: Combined Costing ★★ 98
01 The Significance of Combined Cost Calculation ★ 98
02 Combined Cost Allocation Method ★★ 98
CHAPTER 26 Standard Costing ★★★ 99
01 The Significance of Standard Costing ★ 99
02 Direct Material Cost Difference ★★★ 99
03 Direct Labor Cost Difference ★★★ 100
04 Variable Manufacturing Indirect Cost Difference ★★★ 100
05 Fixed Manufacturing Indirect Cost Difference ★★★ 100
CHAPTER 27: Variable Costing ★★★ 101
CHAPTER 28 Cost Functions ★★ 103
01 Total Cost Form ★ 103
02 High-low point method ★★ 103
CHAPTER 29 CVP Analysis ★★★ 104
01 Basic Assumptions of CVP Analysis ★ 104
02 Basic CVP Analysis ★★★ 104
03 CVP Analysis (Corporate Tax) ★★★ 105
04 Sensitivity Analysis ★★ 105
05 Extended CVP Analysis ★★ 106
CHAPTER 30 Short-Term Special Decision Making ★★ 107
01 Special Order ★★★ 107
02 External Purchase ★★ 107
03 Additional Processing Decision 108
04 If there are constraints ★ 108
05 Capital Budgeting ★ 109
CHAPTER 31 Investment Focus ★★ 111
01 Return on Investment (ROI) ★★ 111
02 Residual Income (RI) ★★ 111
03 Economic Value Added (EVA) ★ 111
GOODS SPECIFICS
- Date of issue: November 26, 2025
- Page count, weight, size: 112 pages | 190*260*20mm
- ISBN13: 9791198911551
- ISBN10: 1198911557
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