From the basics of accounting to "accounting practices unique to the construction industry," explained in an easy-to-understand manner for beginners. This book is a test preparation problem set that completely covers the scope of the Construction Industry Accounting Examination Level 4, with a total of 100 questions plus detailed answers and explanations. It is structured to allow you to learn the basics of bookkeeping and journal entries, as well as concepts unique to the construction industry such as "completed construction revenue" and "work in progress," in an easy and reliable way. ⸻ Contents of this book • Chapter 1: Journal Entry Problems (50 questions) Reinforce understanding through repeated practice of basic journal entries such as cash, deposits, accounts receivable, and completed construction revenue. • Chapter 2: Term Selection and Fill-in-the-Blank Problems (30 questions) Confirm the meaning and usage of accounting terms such as "assets," "liabilities," "revenue," and "expenses." • Chapter 3: Calculation Problems (20 questions) Practically understand the flow of accounting processing through the creation of completed construction cost, profit and loss statements, and balance sheets. • Chapter 4: Applied Journal Entries and Year-End Adjustment Problems Examines topics unique to the construction industry, such as the percentage of completion method, construction compensation provision, and depreciation. ⸻ Features • Practical structure that covers the exam scope with 100 questions • Each problem comes with careful explanations, making self-study worry-free • Learn from the basics to the application of "construction industry bookkeeping" in a step-by-step format