Thank you for viewing this product. Immediate purchase is welcome!! I do not have any pets, and I am a non-smoker, both in the past and present. If you have any concerns about the items, please take the time to read the description to prevent any problems. Thank you for your consideration. [Product Description] This product is the Financial Accounting Theory Calculation Short Answer Practice Problem Collection 2. ・Product Condition: Brand new and unused; it has never been taken out of the outer bag (?). [To Get a Better Price] I have many other products for sale, and if you purchase multiple items on the same day, I may offer a combined shipping discount. (Please ask in the comments before purchasing. If you purchase without asking, I cannot offer a discount.) The combined shipping discount amount varies depending on the combination of other products, so please ask in the comments if you are interested. (The combined shipping discount will be larger if you purchase multiple items, so please take advantage of this opportunity!) [About Price Reduction] I will consider price reductions positively, but I may decline. Please understand. [About Shipping, etc.] Please refer to the profile section if you are interested. [Finally] We operate on a no-claims, no-returns basis. Therefore, please consider after carefully reviewing the images or the description. If there is any problem on our side, we will contact the buyer immediately to avoid causing any anxiety. We will strive to ensure that customers can have a pleasant transaction. If you have any other questions, please feel free to ask. Thank you for reading to the end. Search terms: CPA Accounting Academy Certified Public Accountant Exam Short Answer Exam Essay Exam Brand New Unused