Features of this book
Structure of this book
Housing Manager (Assistant) Guide
Housing Manager (Assistant) Exam Guide
Study Plan
Analysis of exam trends and test preparation

Part 1 Financial Accounting
Chapter 1 Accounting Principles
Section 1: Fundamentals of Accounting
Section 2 Classification of Accounts and Accounting Period
Section 3 Accounting Procedures
Section 4 Accounting Transactions
Section 5 Accounts
Section 6 Accounting Books
Section 7 Settlement
Section 8: Indignation and Electricity
Section 9 Trial Balance
Section 10: Settlement of Accounts and Year-End Adjustments
Section 11 - Closing of the General Ledger
Section 12 Preparation of Financial Statements
Chapter 2 Conceptual Framework for Financial Reporting
Section 1. Purpose and status of the conceptual system
Section 2 Purpose of General Purpose Financial Reporting
Section 3 Qualitative Characteristics of Useful Financial Information
Section 4 Cost Constraints on Useful Financial Reporting
Section 5 Reporting entity
Section 6 Components of Financial Statements
Section 7 Recognition and Derecognition of Financial Statement Elements
Section 8 Measurement of Financial Statement Elements
Section 9: Capital Maintenance Concept
Chapter 3 Financial Statements Presentation
Section 1 Financial Statements
Section 2 Financial Statements
Section 3 Statement of Comprehensive Income
Section 4 Other financial statements
Chapter 4 Financial Assets (Ⅰ) - Cash and Cash Equivalents, Accounts Receivable, and Other Receivables
Section 1 Cash and Cash Equivalents, Bank Account Reconciliation Statement
Section 2 Receivables
Section 3 Impairment of Accounts Receivable
Section 4 Other claims and debts
Chapter 5 Financial Assets (Ⅱ)
Section 1. Concept of Financial Assets
Section 2 Equity Products
Section 3 Products
Section 4 Damage
Section 5 Reclassification
Chapter 6 Inventory Assets
Section 1. Concept of inventory assets
Section 2 Acquisition cost of assets
Section 3 Items to be included in ending inventory assets
Section 4 Cost Allocation of Inventory Assets
Section 5 Valuation of Inventory Assets by Rule
Section 6. Loss of depreciation and valuation loss
Section 7 Loss on Overvaluation of Assets (Undervaluation)
Chapter 7 Tangible Assets
Section 1. Concept of Intangible Assets
Section 2 Initial Measurement of Tangible Assets (Acquisition Cost)
Section 3 Cost by type of asset
Section 4 Cost by Transaction Type
Section 5 Subsequent Costs
Section 6 Depreciation
Section 7 Impairment and Recovery of Tangible Assets
Section 8 Subsequent Measurement of Tangible Assets
Section 9 Removal of Tangible Assets
Chapter 8 Intangible Assets
Section 1. Basis of Intangible Assets
Section 2 Recognition and Measurement of Intangible Assets
Section 3 Follow-up Measurements
Section 4 Depreciation
Section 5 Damage and Removal
Section 6 Goodwill
Chapter 9 Investment Real Estate
Section 1. Concept of investment property
Section 2 Recognition and Initial Measurement
Section 3 Follow-up Measurements
Section 4 Account Transfer
Section 5 Removal
Chapter 10 Debt
Section 1 Debt
Section 2 Liabilities, Contingent Liabilities, and Contingent Assets
Section 3 Private Debt
Chapter 11 Capital
Section 1 Overview of Capital
Section 2 Capital
Section 3 Capital Transactions
Section 4 Profit and Loss Transactions
Section 5 Earnings per share
Chapter 12 Revenues and Expenses
Section 1 Revenue Recognition Process
Section 2 Revenue Recognition by Transaction Type
Section 3 Construction Contract
Section 4: Recognition of the Dragon 4
Chapter 13 Accounting Changes and Error Corrections
Section 1 Accounting Changes
Section 2 Error Correction
Chapter 14 Cash Flow Statement
Section 1. Basis of the Statement of Cash Flows
Section 2 Classification of Cash Flows
Section 3. Method of preparing a statement of cash flows
Section 4 Cash Flow Statement and Others
Chapter 15 Financial Statement Analysis
Section 1 Liquidity Ratio
Section 2 Activity Ratio
Section 3 Profitability Ratio
Section 4 Stability Ratio

Part 2 Cost and Management Accounting
Chapter 1 Cost
Section 1. Concept and Classification of Cost
Section 2 Flow of Costs
Section 3 Distribution of Costs
Chapter 2 Cost Calculation by Product
Section 1 Individual cost calculation and activity-based cost calculation
Section 2 Comprehensive Cost Calculation and Combined Cost Calculation
Chapter 3: Cost Estimation and Cost-Performance-Profit Analysis (CVP Analysis)
Section 1 Cost Estimation
Section 2 Cost, Operational Capacity, and Profit Analysis
Chapter 4: Full Costing and Variable Costing
Section 1 Classification by scope of cost calculation
Section 2 Comparison of full costing and variable costing
Chapter 5 Standard Costing
Section 1. Concept of standard cost calculation
Section 2: Analysis of differences by cost element
Chapter 6 Special Decision-Making Meeting

supplement
28th Exam Questions and Answers

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