This problem set thoroughly analyzes the extensive and profound scope of the Business Accounting Certification Level 1 exam, covering all key topics with a total of 200 questions. It is comprised of five chapters: "Disclosure System," "Key Points of Financial Statement Items," "Principles of Preparation," "Advanced Financial Statement Analysis," and "Corporate Value Analysis." Detailed answer explanations are provided for all questions, elaborating on complex calculation processes and accounting backgrounds. This book is ideal for those who want to ensure their success in the exam, as well as for anyone who wants to master accounting knowledge as a decision-making tool and cultivate the "eye" to discern the true value of a company. ⸻ Contents of this book: • Chapter 1: Disclosure System (Disclosure under the Financial Instruments and Exchange Act and the Companies Act, Annual Reports) • Chapter 2: Key Points of Financial Statement Items (Each item of assets, liabilities, and net assets, details of revenue and expense recognition criteria) • Chapter 3: Principles of Financial Statement Preparation (Consolidated accounting, tax effect accounting, retirement benefit accounting, application of financial instruments accounting) • Chapter 4: Advanced Financial Statement Analysis (Segment analysis, productivity analysis, preparation of projected financial statements) • Chapter 5: Corporate Value Analysis (DCF method, calculation of WACC, EVA, comprehensive evaluation using stock price indicators) • A list of correct answers for all 200 questions and detailed explanations based on the latest accounting standards and practical guidelines ⸻ Features: • Complete mastery of the most challenging areas of the Business Accounting Certification Level 1 exam with an overwhelming volume of 200 questions. • Focuses on detailed explanations of difficult calculation problems unique to Level 1, such as "Corporate Value (EVA/DCF)" and "Cost of Capital." • Develops practical and advanced analytical perspectives for interpreting actual securities reports and financial data. • Covers the theoretical background of complex preparation practices, such as consolidated cash flow statements and organizational restructuring accounting. • The structure, mainly consisting of five-choice questions, ensures accurate knowledge retention and high answering ability in the actual exam.