サクッと公認会計士1問1答【サクトレ】

This is a question-and-answer app specifically designed for preparing for the Certified Public Accountant (CPA) Examination.

*This app was developed by an individual for the purpose of supporting CPA exam preparation and is not affiliated with the Financial Services Agency, the Certified Public Accountant and Auditing Oversight Board, or any other government agencies.

It contains 1,435 questions across 14 fields, covering all subjects in both the short-answer and essay formats (Financial Accounting, Management Accounting, Auditing, Corporate Law, Tax Law, and Business Administration). All questions include detailed explanations.

■ Complete Coverage of All 14 Fields

[Financial Accounting (Calculations & Individual Topics) (150 questions)] Securities, Fixed Assets, Retirement Benefits, Leases, Asset Retirement Obligations, Foreign Currency Transactions, Derivatives, Revenue Recognition, Stock Options, Accelerated Depreciation.

[Financial Accounting (Calculations & Consolidation) (150 questions)] Consolidation Adjustment Entries, Goodwill, Non-Controlling Interest, Equity Method, Translation of Overseas Subsidiaries, Business Combinations & Separations, Step Acquisitions, Partial Sales.

[Financial Accounting Theory (Theory & Accounting Standards) (150 questions)] Conceptual Framework, Generally Accepted Accounting Principles, Revenue Recognition Standards, Financial Instruments Accounting, Impairment Accounting, IFRS, Recycling.

[Management Accounting Theory (Cost Accounting) (100 questions)] Cost Item, Department, Individual, and Comprehensive Cost Accounting, Standard Cost Accounting, Variance Analysis, ABC.

[Management Accounting Theory (Management Accounting) (100 questions)] CVP Analysis, Direct Costing, Differential Cost-Revenue Analysis, Capital Investment Decision Making, Divisional Accounting, BSC.

[Auditing Theory (Auditing Standards & Systems) (100 questions)] Auditing Standards, Quality Control Standards, Independence, Audit Report, Internal Control Audit, KAM.

[Auditing Theory (Practice & Procedures) (100 questions)] Audit Planning, Risk Assessment & Response Procedures, Substantive Procedures, Audit Evidence, Subsequent Events, Going Concern.

[Corporate Law (Company Law & Organs) (100 questions)] Organs' Design, Directors' Duties & Responsibilities, Corporate Auditors, Committee Structure, Shareholders' Meeting.

[Corporate Law (Stocks and Corporate Reorganization) (100 questions)] Stocks, corporate bonds, stock options, mergers, divisions, stock exchanges/transfers, business transfers.

[Corporate Law (Financial Instruments and Exchange Act, Civil Code, Commercial Code) (70 questions)] Securities registration statements, insider trading, TOB (Takeover Bid), disclosure system, Civil Code (Contracts, Agency, Security Rights), Commercial Code.

[Tax Law (Corporate Tax) (100 questions)] Gross income/expenses, dividends received, donations, entertainment expenses, depreciation, net operating losses, group corporate tax system, corporate reorganization tax system.

[Tax Law (Income Tax, Consumption Tax, Local Tax) (115 questions)] 10 classifications of income, offsetting of gains and losses, income deductions, consumption tax treatment, invoice system, resident tax, business tax, fixed asset tax.

[Management Studies (Finance) (50 questions)] CAPM, MM theory, WACC, corporate valuation, options, efficient market hypothesis.

[Management Studies (Organizational Theory & Business Strategy) (50 Questions)] Barnard, Simon, Porter, Maslow, Leadership Theory, Corporate Governance.

■ Efficient Learning Features

- Random Question Selection: Prioritizes previously unanswered and difficult questions.
- Answer History: Records the correct/incorrect answers for the last three questions.
- Calculator Function: Allows use of a calculator during learning.

■ Comfortable Learning Without Ads

No ads are displayed.

■ Free to Start

The first subject area (Financial Accounting, Calculations, Individual Topics, 150 Questions) is available for free.

■ Sakutore Series

"Sakutore" is a series of learning apps that allow you to quickly study during your free time.