I am selling this item because I completed a correspondence course that I started in Reiwa 7 (2025). The course uses case studies to explore various problems hidden behind the numbers in financial statements, and the explanations are easy to understand, making it suitable for young professionals. There are many yellow highlighter marks in the text, but they are generally neatly applied as shown in (photo 3). There are no other writings or markings. Also, since I decided to study at home, I never took the textbooks outside. As a special bonus, I will include the problems from four sessions of the correspondence course (photo 10). I have made copies to remove personal information, so they may be slightly difficult to read, but please understand. Please note that the answers are not included. I felt that the textbook and problems were sufficient to prepare for the certification exam. Please take a look if you are interested.