Thank you for viewing. This is the Tanakashi lecturer's handout ① for the CPA Accounting Academy's 25-year pass target, short-answer test preparation lecture (essay supplementary lecture set), Financial Accounting (Calculation). Due to shipping considerations, I am also listing other Tanakashi lecturer handouts separately, so I would appreciate it if you would consider them as well. Product Description: This is a problem-solving exercise course for experienced learners. To strengthen understanding through problem explanations, it is not just an output-based course, but also a course that incorporates input. [Condition] It is brand new, having just been received from CPA and taken out of the box to take photos for listing. Of course, there are no writings. (Please refrain from purchasing if you are concerned, as there may be some scratches or marks due to shipping, even though they are in plastic bags.)